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Pratiwi Puji Lestari; Srilina Br Pinem; Febriana Sari; Lisa Putri Utami Damanik

Jurnal Riset Ilmu Farmasi dan Kesehatan 2024 Asosiasi Riset Ilmu Kesehatan Indonesia

Early Breastfeeding Initiation is the process of allowing the baby to breastfeed on its own immediately after birth. This is nature and a gift from God that has been arranged for us. Doing it is also not difficult, it only takes about one to two hours. IMD must be carried out immediately at birth, without delaying weighing or measuring the baby. Babies should also not be cleaned, only dried except for their hands. This process must take place skin to skin between baby and mother. This research uses an analytical type of research with a retrospective research design. The research aims to determine the relationship between early initiation of breastfeeding (IMD) and exclusive breastfeeding at the Sonomartani Community Health Center. Based on the data in table 4.3, it can be seen that 5 respondents (38.5%) did not practice IMD but did not provide exclusive breastfeeding and 8 respondents (61.5%) did not practice IMD but did not provide exclusive breastfeeding. Carrying out IMD and providing exclusive breastfeeding was 21 respondents (95.5%). The statistical test results of the chi square test obtained a p value = 0.000, so it can be concluded that there is a significant relationship between Early Breastfeeding Initiation (IMD) and exclusive breastfeeding, namely Ha received. The importance of giving birth in a health service is to avoid sudden emergencies that can cause complications and to provide care according to procedures. This is in line with research by Norhana, Arifin and Yulidasari (2016) that mothers who give birth in health facilities are 15,167 times more likely to carry out IMD. Of the 20 respondents who successfully carried out IMD, 19 respondents (95%) were accompanied by their husbands and family when giving birth and 17 respondents (84%) of them succeeded in providing exclusive breastfeeding. Husband and family support play an important role in managing IMD and building maternal self-confidence. The relationship between early initiation of breastfeeding (IMD) and exclusive breastfeeding at the Sonomartani Community Health Center in 2022" with a total of 35 respondents and data processing that has been carried out using SPSS, it can be concluded that the chi square test value is p < 0.05, meaning that Ho is rejected and Ha is accepted: Based on the research results, the majority of respondents who carried out Early Breastfeeding Initiation (IMD) were 22 respondents (62.9%). Based on the research results, the majority who gave exclusive breastfeeding were 26 respondents (74.3%). Based on the research results, there is a relationship between carrying out IMD and providing exclusive breastfeeding. The statistical test results obtained a chi square test value (p < 0.05) with a value of 0.000.  

Iim Al Imron; Sri Rejeki

Jurnal Riset Ilmu Kesehatan Umum dan Farmasi (JRIKUF) 2024 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

The outpatient registration site is the frontline service unit for each community health center. Bulakamba Community Health Center has several problems, including a backlog of patients, a delayed registration process and long patient waiting times. The aim of this research is to analyze the management of service quality at the outpatient registration counter at the Bulakamba Community Health Center. The type of research is qualitative research using phenomenological methods. There were 8 research informants selected using purposive sampling technique. Data collection techniques use interviews and observation. The research results show that the quality of Bulakamba Community Health Center services in terms of Input and Output is good and meets standards, but the quality of the Process is still problematic. Problems with the quality of services at the Bulakamba Community Health Center include long waiting times and the poor performance of health service staff.

Michael Melpianus; Fadiyah Hani Sabila

Jurnal Transformasi Bisnis Digital 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This paper explains the process of issuing free trade zone (PPFTZ) customs notification documents through the Batam PT customs and excise system. Natio Bahari Agency Batam. The methods used in this observation are field research and interviews where the author obtains material or paper materials directly from the field and interacts directly with people who have an interest in the world of document publishing, both officers and fellow agents, apart from that. The author also met directly with relevant sources who were interested in the subject matter taken from PT. Natio Bahari Agensi which is one of the companies operating in the field of agency and Financial Services Customs Entrepreneurs. PT Natio Bahari Agensi Batam Serves various types of vessels ranging from tugboats, Dredger barges, to offshore vessels in Batam Harbor. In the document management system, the system used is the CEISA-PPFTZ system. After the Commercial Invoice and Packing List is received by the PPJK from the importer or exporter, it can be continued by carrying out the process of submitting a new document registration number in the CEISA system until an Approval Letter can be issued. Goods Release (SPPB) or Goods Release Service Note (NPPB). The purpose of this research paper is to find out how the process of issuing Free Trade Zone Customs Notification Documents in the Batam Special CEISA System by PT. Natio Bahari Agency Batam. There are still various obstacles experienced in processing documents, such as network problems in the system which cause difficulties in inputting data in the system, delays in sending supporting documents by exporters and importers, and so on.

Rusdiah Hasanuddin

International Journal of Economics, Management and Accounting 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Background: Audit delay represents a critical factor affecting the timeliness of financial reporting and information usefulness for decision-making. The property and real estate sector faces unique challenges in audit processes due to complex asset valuations, project accounting, and regulatory requirements, making audit delay a significant concern for stakeholders. Objective: This study aims to examine the effect of firm size, leverage, and audit quality on audit delay in property and real estate companies listed on the Indonesia Stock Exchange (IDX). Methods: This quantitative study employed multiple regression analysis using a sample of 65 property and real estate companies listed on IDX during 2020-2024, resulting in 325 firm-year observations. Audit delay was measured as the number of days between fiscal year-end and audit report date. Independent variables included firm size (natural logarithm of total assets), leverage (debt-to-equity ratio), and audit quality (Big 4 auditor dummy). Control variables encompassed profitability, company age, and audit opinion type. Results: The findings reveal that firm size has a significant negative effect on audit delay (β = -8.743, p < 0.01), indicating that larger companies experience shorter audit delays. Leverage shows a significant positive effect on audit delay (β = 4.562, p < 0.05), suggesting that higher leverage increases audit complexity and duration. Audit quality demonstrates a significant negative effect on audit delay (β = -12.385, p < 0.01), confirming that Big 4 auditors complete audits more efficiently. The model explains 68.4% of the variance in audit delay (R² = 0.684). Conclusion: Firm characteristics and audit quality significantly influence audit delay in the property and real estate sector. Companies should focus on maintaining optimal capital structure, engaging high-quality auditors, and leveraging size advantages to minimize audit delay and enhance financial reporting timeliness.

Dian Rachmawati Prasetyaningrum; Enas Enas; Irma Bastaman

Jurnal Manajemen Kewirausahaan dan Teknologi 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Regarding the implementation of employee performance of the Housing, Residential Areas and Land Agency of Cilacap Regency, it is marked by the fact that there are still delays in completing tasks and work for employees. This results in delays in providing reports on their tasks and work to the leadership, and low employee awareness of the tasks/obligations that are their responsibility and inadequate employee abilities for the tasks assigned to the work apparatus. The formulation of the problem proposed in this study includes: 1. How does work motivation affect employee performance? 2. How does competence affect employee performance? 3. How much influence do work motivation and competence have on employee performance? The method used in this study uses a quantitative method. To analyze it, using statistical correlation and multiple regression test data analysis using the SPSS program. The results of the analysis prove that motivation has a positive and significant effect on employee performance. This means that the higher the motivation, the higher the employee performance, this is evidenced by the results of the analysis of the contribution data of X1 to Y with a coefficient of determination (r2) of 0.407 (40.7%) and then competence has a positive and significant effect on employee performance. This means that the higher the competence, the higher the employee performance, this is evidenced by the results of the analysis of the contribution data of X2 to Y with a coefficient of determination (r2) of 0.453 (45.3%). Furthermore, motivation and competence have a positive and significant effect on employee performance. This means that if there is motivation and competence, then employee performance will also increase. This is evidenced by the results of the analysis which states the contribution of variables X1 and X2 to Y with a correlation (r) of 0.722. If consulted with the table of interpretation values ​​r, then the level of relationship between X1 and X2 to Y is included in the fairly strong category. The coefficient of determination (r2) is 0.521 which means that motivation and competence affect employee performance by 52.1% while the remaining 47.9% is influenced by other factors outside that are not studied.

Erinaldi Erinaldi; Lili Suryani; Riniyah Sabah

International Journal of Social Science and Humanity 2024 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study examines the quality of outpatient public services for BPJS Health patients at the Regional General Hospital of Dumai City. The purpose of this research is to assess how service quality is experienced by patients and how effectively outpatient services are delivered. A qualitative descriptive approach was used, with data collected through direct observation, in-depth interviews, and documentation. Informants included outpatient service staff and BPJS patients selected purposively to represent both service providers and service users. The analysis focuses on five dimensions of service quality: physical facilities, service reliability, responsiveness, assurance, and empathy. The results indicate that outpatient services are generally perceived as adequate, particularly in terms of physical facilities, diagnostic accuracy, and staff professionalism. However, delays in registration and service processes remain a major concern, mainly due to high patient volume and administrative procedures. In addition, differences in staff communication and interpersonal attitudes lead to variations in patient experiences. Overall, the study highlights the importance of improving service responsiveness and strengthening empathetic communication to enhance patient satisfaction and the effectiveness of public hospital outpatient services.

Iwan Hermawan; Irma Bastaman; Ferey Herman

Jurnal Manajemen Kewirausahaan dan Teknologi 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Employee performance at the Mangunjaya Health Center, Pangandaran Regency is quite good with an achievement of 75.82%. And based on the results of observations at the Mangunjaya Health Center, Pangandaran Regency, it was found that employee performance was not optimal, there were delays in completing work and the work results achieved were not in accordance with the standards that had been set. Then the performance of this employee is also influenced by motivation that is not optimal due to the lack of dedication and loyalty of employees even though they have received a decent salary and the level of promotion for employees who have not been optimal. Employee performance is also influenced by education and training that is not optimal, this is because the abilities and skills possessed by employees do not match the work position given and employees have not fully mastered the work produced. This study aims to study, find out, and analyze (1) The effect of work motivation on employee performance at the Mangunjaya Health Center, Pangandaran Regency. (2) The effect of education and training on employee performance at the Mangunjaya Health Center, Pangandaran Regency. (3) The effect of work motivation and education and training on employee performance at the Mangunjaya Health Center, Pangandaran Regency. This type of research is an explanatory survey, while the technical data analysis is validity test, reliability test, descriptive statistics, Inductive Statistical Analysis (Inferential) with Multiple Regression. The results of the study inform that (1) Motivation has a positive and significant effect on employee performance at the Mangunjaya Health Center, Pangandaran Regency. This means that if motivation is increased, then employee performance at the Mangunjaya Health Center, Pangandaran Regency will also increase. (2) Training education has a positive and significant effect on employee performance at the Mangunjaya Health Center, Pangandaran Regency. This means that if training education is increased, then employee performance at the Mangunjaya Health Center, Pangandaran Regency will also increase. (3) Motivation and training education have a positive and significant effect on employee performance at the Mangunjaya Health Center, Pangandaran Regency. This means that if motivation and training education are increased, then employee performance at the Mangunjaya Health Center, Pangandaran Regency will also increase.

Melani Melani; Artika Putri

ALINEA: Health Science & Medical International Journal 2024 Yayasan Media Utama Sains

Background: The stage of toddlerhood is a critical phase characterized by significant physical and cognitive progress. Delayed growth and development refers to a situation when a child fails to achieve the expected stage of growth and development at the proper age. Purpose: The objective of this study is to establish the correlation between education, economic status, employment, and parenting, as well as the motor development of toddlers aged 12-60 months. Method: The research methodology employed in this study is qualitative research utilizing a Cross-Sectional research design. The population in this study consisted of 280 mothers with toddlers. A sample size of 99 respondents was selected using the purposive selection technique. The study was conducted from December 2022 to February 2023 at Posyandu Melati in Batam City. Result: The findings indicated that 53 respondents (53.5%) possessed a moderate level of education, 60 respondents (60.6%) had an economic status as determined by MSE, 63 respondents (63.6%) were unemployed, 58 respondents (58.6%) exhibited terrible parenting, and 60 respondents (60.6%) displayed problematic motor development. Conclusion: The economic status, occupation, and parenting habits of individuals considerably impact the motor development of toddlers. There exists a correlation, however not statistically significant, between the level of education and the motor development of toddlers.

Fitrah Ilham Ramdhan; Mawaddah Irham

JUREKSI (Journal of Islamic Economics and Finance) 2024 STIKes Ibnu Sina Ajibarang

The aim of the research is to determine the system for determining wages for palm oil plantation foremen and the forms of Islamic economic values at PT Kartika Hijau Lestasi Serafoh plantation, Sangga Lima village, Gebang district. Langkat Regency,. North Sumatra. The method used is descriptive qualitative with a data reduction model, data presentation and drawing conclusions. The research results show that the palm oil plantation wage system in determining wages is in accordance with the principles of Islamic Economics, because the oil palm plantation owner discusses in advance the amount of wages that will be given. Regarding payment procedures, oil palm plantation owners do not delay giving wages, wages are given directly to workers after the workers have finished their work. The wage system for palm oil plantations meets the value of justice, because in providing wages to workers there are differences in wages for each type of work carried out. However, the wages paid do not meet the appropriate value, because the wages set cannot meet the living needs of workers even though the wages paid are in accordance with Langkat Regency UMK standards.

Mei Yanti Azmi Hasibuan; Yulia Rahmi

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2024 CV. ALIM'SPUBLISHING

Abstract. This research is motivated by the importance of prioritizing prayer compared to other activities. A hadith from Sunan Abu Dawud suggests that the Prophet did not allow prayers to be postponed because of food or other reasons. And this hadith seems to conflict with other more popular hadiths such as the authentic Bukhari hadith and the authentic Muslim hadith. In the hadith narrated, it has the same meaning, namely allowing to prioritize eating over prayer, but from the hadith of Jabir bin Abdullah, it appears to be inconsistent with other hadiths from Anas bin Malik and father. In the history of Jabir bin Abdullah, it appears that there was a prohibition on the Prophet to prioritize eating and other activities compared to others. with prayer. Meanwhile, Anas bin Malik and Aisyah are allowed to prioritize eating over praying. This research is library research. Library research is a research activity carried out by collecting data directly from libraries and books related to the problem to be researched directly. Meanwhile, the type of research used in this research is qualitative research using takhrij al-hadith, sanad criticism and hadith understanding methods. The results of this research, seen based on the analysis of the hadith writer from Jabir bin Abdullah, do not appear to be in line with other hadiths from Anas bin Malik and father. In the history of Jabir bin Abdullah, it can be seen that the Prophet's prohibition on prioritizing eating and other activities compared to prayer. Meanwhile, Anas bin Malik and Aisyah are allowed to prioritize eating over praying. The purpose of the hadith prohibiting delaying prayer is to prevent the makruh act of praying for people who are in a condition of hunger and other things because this clearly disturbs the sincerity of the heart.

Youdhi Prayogo; Jevi Saputra; Sapaat Ramadan

Journal Economic Excellence Ibnu Sina 2024 STIKes Ibnu Sina Ajibarang

This thesis is entitled Analysis of Productive Waqf in Azizi Mosque, Jelutung District, Jambi City and aims to find out the analysis of productive waqf, the utilization of productive waqf results and the view of Islamic economics on the analysis of productive waqf in Azizi Mosque, Jelutung District, Jambi City. In this study using a qualitative approach that is useful for providing information on facts and data on the mechanism of analysis of productive waqf Dimasjid Azizi Jelutung District Jambi City, with data collection methods by conducting observations, interviews and documentation. From the results of this study it was found that: (1) Analysis of productive waqf at Dimasjid Azizi from the management aspects of Planning, Organizing, Leading and Controlling, has not gone well. Because of the various problems that occur. (2) The utilization of waqf results carried out is mostly used for consumptive use, especially for religious activities such as recitation, and others. There has been no utilization to improve the economy, in the health sector or other social sectors. (3) the view of the Islamic economy on productive waqf which in its implementation is carried out with a rental system, where the rental of productive waqf assets at the Azizi Mosque is not found to have an element of usury for the delay in payment, even if there is a delay in payment the nazhir gives time and opportunity to pay it.

Yazid Fauzan; Yustiani Frastika; Iksan Saifudin; Azhar Ariansyah Ansar

Marine Transport Management and Logistics Journal 2024 Politeknik Pelayaran Sulawesi Utara

Seafarers or ship crew is a profession that is a valuable asset of Human Resources (HR) in controlling and operating the ship while sailing from one port to another. The ship's crew is also referred to as the ship's crew. The research method used by the author is descriptive qualitative. This research relates to the crew change process and becomes the theoretical basis in problem formulation, discussion, problem solving, and obtaining information data at the practice location. However, there are obstacles faced in the crew change process. These obstacles include the condition of the application used to record crew members who often experience delays and errors and limited accounts that can be accessed. Then the limited availability of crew members who standby on land which results in some crew members experiencing delays in the crew change process. To overcome this, PT Pertamina International Shipping is expected to create a new application to further optimize the crew change process and open vacancies in order to meet labor needs (ship crew) so that the crew change process can run more optimally.

Rido Muhamad Affandi; Marwan Lubis; Hamidun Batubara

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2024 Asosiasi Riset Ilmu Teknik Indonesia

Special stopping space for motorbikes is one of the facilities for motorbikes to stop at intersections during the red phase. This special stopping space has been tested on a limited scale to support the movement of motorbikes at signalized intersections in large cities in Indonesia. This research aims to evaluate the intersection and then plan a special stopping room according to the number of motorbikes piling up during the red phase at the intersection. Intersection evaluation is carried out based on primary data and secondary data. The calculation method is guided by the 1997 Indonesian Road Capacity Manual (MKJI) and Technical Planning Guidelines for Special Stop Spaces (RHK) for Motorcycles at Signalized Intersections in Urban Areas.The traffic behavior of the existing intersection is, west approach capacity 335 pcu/hour, DS (Degree of Saturation) 1,878, queue length 97 m and average delay 157 sec/pcu. East approach capacity is 342 pcu/hour, DS (Degree of Saturation) is 2,295, queue length is 97 m, and average delay is 169.3 sec/pcu. North approach capacity is 600 pcu/hour, DS (Degree of Saturation) is 0.546, queue length is 157 m, and average delay is 69.2 sec/pcu. South approach capacity is 941 pcu/hour, DS (Degree of Saturation) 0.987, queue length 245 m, and average delay 111.6 sec/pcu.The special stopping space design on the northern approach is 2 lanes with an approach lane and an area of ​​84 m2; on the southern approach, namely 2 lanes with an approach lane and an area of ​​84 m2; on the western and eastern approaches do not meet the 2012 Age Work Department Service standards in RHK planning.

Maria Phlisia Wulandari Modo; Heryanto Amalo; Darius Antonius Kian

Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara 2024 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The purpose of this research is to determine the Conformity of the Application of Criminal Law at Bolok Port Kupang with Law Number 17 of 2008 concerning Shipping and inhibiting factors in the application of criminal law at Bolok Port Kupang. The type of research used is empirical legal research, the source and type of data in this study are primary data obtained from interviews at Bolok Port Kupang (PT. ASDP Kupang Branch) and secondary data were obtained from literature studies, then processed by examining and correcting and then analyzed in a qualitative descriptive manner. Based on the results of research and discussion, it can be concluded that: The application of criminal law Article 40, Article 41, Article 42, Article 132 of Law Number 17 of 2008 concerning Shipping at Bolok Port Kupang is not suitable because there is still an overload, insurance that only covers the occurrence of a ship accident that results in the death / injury of passengers but does not cover delays in loading passengers and delays in crossing,  lack of facilities both on board and at the port and sailing carried out during bad weather resulting in the ship will return to port, which will greatly harm passengers because it interferes with the comfort and safety of passengers. The inhibiting factor so that the application of criminal law at Bolok Port Kupang has not been in accordance with Law Number 17 of 2008 concerning Shipping, namely public legal awareness, namely that there are still passengers who do not have tickets and many people often ignore their comfort to be able to board the ship which results in overloading. Lack of awareness of service providers such as not conducting counseling to (passengers), lack of facilities and no restrictions on ticket sales and information discrepancies.

Devina Anggrainy Dencik

Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia 2024 Fakultas Teknik Universitas Maritim AMNI Semarang

The World Health Organization (WHO) states that cancer is the biggest cause of death in the world. The highest incidence of cancer and the most common cause of death is breast cancer. In 2020, global data shows that 2.3 million women were diagnosed with breast cancer, with 685,000 deaths. One of the causes of breast cancer is delay in early detection. The aim of this community service activity is to increase the knowledge and skills of Setia Dharma Palembang High School female students in carrying out BSE as an effort to detect breast cancer early. The methods used are lectures, demonstrations and simulations as well as educational videos. The results of the activity showed an average pretest score of 52.3 and an average posttest score of 76.4. These results indicate an increase in the knowledge of counseling participants after being given education about BSE. For the results of the female students' ability to do BSE based on the observation sheet, the results obtained were that of the 53 female students, 71.7% were able to do BSE correctly and 28.3% were unable to do BSE correctly. It is hoped that all related parties will work together well in efforts to reduce the incidence of breast cancer.

Teti Susilawati; Nana Darna; Ading Rahman Sukmara

Jurnal Manajemen Bisnis Era Digital 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Employee performance at the P2KBP3A Service is not optimal, which can be seen from the delays in completing work and the work results achieved are not in accordance with the established standards. Then the performance of these employees is also influenced by the merit system which is not optimal, which is caused by the fact that ASN are still found not showing their professionalism in serving the community and an attitude of underestimating work arises because they realize that they have the abilities and expertise that are highly expected and are the mainstay of the leadership. Employee performance is also influenced by motivation which is not optimal, this is caused by the lack of dedication and loyalty of employees in working even though they have received a decent salary and the level of promotion for employees who excel is not optimal. This study aims to study, find out, and analyze (1) The effect of the merit system on the performance of employees at the P2KBP3A Service of Ciamis Regency. (2) The effect of motivation on the performance of employees at the P2KBP3A Service of Ciamis Regency. (3) The effect of the merit system and motivation on the performance of employees at the P2KBP3A Service of Ciamis Regency. This type of research is an explanatory survey, while the technical data analysis is validity test, reliability test, descriptive statistics, Inductive Statistical Analysis (Inferential) with Multiple Regression. The results of the study inform that (1) The merit system has a positive effect on employee performance at the P2KBP3A Office of Ciamis Regency. This means that if the merit system is improved, then employee performance at the P2KBP3A Office of Ciamis Regency will also increase. (2) Motivation has a positive effect on employee performance at the P2KBP3A Office of Ciamis Regency. This means that if motivation is improved, then employee performance at the P2KBP3A Office of Ciamis Regency will also increase. (3) The merit system and motivation have a positive effect on employee performance at the P2KBP3A Office of Ciamis Regency.

Wennas Alau; Sempurna Bangun; Kristina Sembiring

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2024 Asosiasi Riset Ilmu Teknik Indonesia

The factors that can affect the delay in the completion of road construction projects within the government of the Depok City Public Works Agency which are obtained from the analysis are poor material procurement; insufficient human resources; less than optimal contract management; procurement of construction equipment that is not managed; there is a request for changes to the work being done; financial problems; poor construction work monitoring and control; negative intervention from the community; slow decision making by the owner and changes in field conditions (weather, accidents, etc.). Based on the relative index method, the most influential factors are: 1. Unmanaged procurement of construction equipment 2. Changes in field conditions. Meanwhile, in the factor analysis method, it is obtained: Inadequate human resources (in the form of quantity and quality) less incompatible with the existing location of activities CCO (Contract Change Order) often occurs.

Alfian Reski Saputra; Adnan Adnan; Andriyani Andriyani

Ocean Engineering : Jurnal Ilmu Teknik dan Teknologi Maritim 2024 Fakultas Teknik Universitas Maritim AMNI Semarang

Maccorawalie Gas Station is one of the gas stations located in Pinrang. Regency, with an increase in the number of vehicles, it will automatically result in  an increase in fuel demand as a result of fuel scarcity, causing motor vehicles owners to be able to queue for hours at public fuel filling stations. This Research aims to determine the length of queues that occur due to delays in fuel. supply and the level of service and arrival at the Maccorawalie gas station.Using quantitative research methods, using Model B Formula calculations: (M/M/S) (Multiple Line Queue Model). The research results show that the queue length that occurs due to delays in fuel supply at peak hours 10:00–11:00 WITA On Monday, 21 August 2023, is 44 meters, and on Thursday, 24 August 2023, is 12.75 meters, and on Saturday, August 26, 2023, namely 31.5 meters. The level of service on Monday, August 21 2023 is 3 vehicles per hour on Thursday, August 24. 2023, it is 8 vehicles/hour, and on Saturday, August 26, 2023, it is 4 vehicles/hour. The arrival rate on Monday, August 21, 2023, is 7 vehicles per hour.On Thursday, August 24, 2023, it is two vehicles per hour, and on Saturday, August 26.In 2023, it will be 5 vehicles per hour.

Ahmad Fadly Fadhilah; Hexana Sri Lastanti

Jurnal Manajemen dan Ekonomi Bisnis 2024 Pusat Riset dan Inovasi Nasional

This research aims to determine financial performance, operational complexity, and good corporate governance mechanisms against audit delay. The sample for this research is 66 mining companies listed on the Indonesia Stock Exchange (BEI) from 2020 to 2022. The data in this research was obtained from secondary data originating from the company's financial reports and annual reports. The analytical method used in this research is multiple linear regression analysis. The results of this research test show that Profitability, Leverage, Operational Complexity, Audit Committee, and Institutional Ownership have no effect on Audit Delay. Meanwhile, the Board of Commissioners has a positive influence on Audit Delay.

Lis Lestari Sukartiningsih; Silvia Indrarini; Theresa Juliana Patricia Widiyono

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The aim of this research is to evaluate the cash sales accounting information system as an internal control tool at CV Karya Abadi. This type of research is a case study using field study and literature study data collection methods. Data collection techniques are observation, interviews and documentation. The analysis technique uses qualitative descriptive analysis. The problem in this research is the weakness of the cash sales accounting information system. This is proven by the dual function of the sales administration section which doubles as the accounting section, the documents and accounting records used are still incomplete. The cause of this problem is a lack of human resources and a lack of company understanding of the importance of a cash sales accounting information system. As a result, there was a delay in submitting cash sales information and errors occurred in recording cash sales, and the company experienced losses and lost its assets. The results of the analysis by separating functions in the accounting and sales administration sections, improving the organizational structure, adding documents in the form of warehouse cards, cash sales invoices and goods delivery letters as well as accounting records in the form of sales journals, cash receipts journals, as well as improving cash sales systems and procedures, then internal control can run effectively.