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This article aims to describe the review of Islamic law on the obligations of a father who abandoned the maintenance of the child in the decision of the Supreme Court number 608/K/AG/2003 and describing a living madliyah children after divorce based on the protection of children's rights in Law Number 23 Year 2002 on the Protection of Children. This research is included in the type of normative legal research, using a statutory approach and a conceptual approach. The processing of legal materials in normative legal research is by means of literature studies which are described and then linked between one legal material and other legal materials, especially the relationship between the elements covered in the research problem. So it is presented in a systematic writing form to answer the problems that have been formulated in this research. The result showed that the duty of a father to meet child support does not become payable if the elapsed time, but it could be due to maintenance if there is a decision of the judge. This imposition on the grounds that the father in condition to be able to work deliberately remiss. Supreme Court Decision No. 608/K/AG/2003 does not conflict with Islamic law. Every parent has an obligation to be responsible for nurturing, nurture, educate, and protect children. Deliberateness of a father neglects the obligation to provide maintenance, so that children can not get their rights and suffer a loss, then it can be described as acts of negligence as regulated in Law Number 23 of 2002 on the Protection of Children

The development of modern times can affect several factors including health. Even in choosing a partner, you must really know the condition of your partner. The practice that is developing in the District of Jambesari Darus Sholah is injecting TT (Tetanus Toxoid). However, in reality, not all prospective brides carry out TT injections. Therefore, how is the practice of implementing TT injections for prospective brides in the District of Jambesari darus Sholah Bondowoso and to what extent is it important or urgent that TT injections (Tetanus Toxoid) are carried out.This research method uses a type of field research (Field Research). Collecting data using observation techniques, interviews and documentation. By utilizing midwives/nurses, KUA and prospective/bride brides as subjects to provide information related to TT injections in Jambesari Darus Sholah District.Based on the results of the study, it can be concluded that the practice of implementing TT injections is not done by all prospective brides due to several factors: not knowing the importance of TT injections, no advice from KUA and any party, and fear of injections. The urgency of injecting TT from the perspective of Maqashid Syariah can be seen from the concepts of  لَاضَرَرَوَلَاضِرَارَand saad ad-dzari'ah with these two concepts supporting kulliyatul khamsa which in this case emphasizes more on hifdz nafs and hifdz nasl. In this case, it can minimize death in mother and child.

Iron (Fe) tablets are mineral tablets that the body uses to make red blood cells and hemoglobin. For red blood cell production, Fe is the most significant element. Food is a natural source of iron. Nutritional anemia can develop in pregnant women if they don't get enough iron in their diet (blood deficiency). Pregnant women need iron (Fe) tablets, so they must consume at least 90 Fe tablets during pregnancy. The aim of the research was to determine the relationship between consumption of Fe tablets and the incidence of anemia at the Penrang Community Health Center, Wajo Regency. The type of research used was a cross sectional study. The samples were 72 pregnant women who underwent pregnancy checks at the Penrang Community Health Center, Wajo Regency, using a random sampling technique. The research results showed a relationship between consumption of Fe tablets and the incidence of anemia at the Penrang Health Center, Wajo Regency, where the p value = 0.000 < ? = 0.05. The conclusion is that there is a relationship between the consumption of Fe tablets and the incidence of anemia at the Penrang Community Health Center, Wajo Regency.

Schizophrenia is a neurological disease that affects the person's perception, thinking, language, emotional, and social behavior of a person. One of the symptoms of schizophrenia is hallucinations. Hallucination is a lost person's ability in distinguishing the stimulation from the outside or from within. The results of a survey obtained from RSJD Dr. Amino Gndohutomo central java province of hallucinations is the most common problem that is reaching 2.398 inhabitants. One of the efforts to deal with the hallucination is scolded. Scolded is an effort that can be done to control his hallucinations by way of rejecting the hallucinations that arise. The purpose of this case study to find out the decrease in the score of the hallucinations of schizophrenia patients have heard before and after the therapy done and scolded. This research uses descriptive analysis type by using the method of approach to the case studies. The subjects used are 2 subjects with impaired auditory hallucinations. The results showed there is a difference between before and after the therapy is carried out on the subject I from 42 became 37, and subject II from 39 became 30. It can be concluded that the result of this study indicate that scolded therapy able to reduce the level of hallucinations in schizophreia patients, therefore if done with a routine then the level of hallucination will come down and help the healing process.

Mayones merupakan produk olahan telur yang memiliki kandungan lemak tinggi. Reduce fat mayonnaise merupakan salah satu jenis mayones yang memiliki kadar lemak rendah dibandingkan full fat mayonnaise. Penelitian dilakukan dengan menggunakan Rancangan Acak Lengkap (RAL) faktorial yang terdiri dari dua faktor. Faktor pertama jenis zat penstabil dengan berbagai konsentrasi CMC 2,06%, Maltodekstrin 82,43%, Xanthan gum 3,09%.  Faktor kedua jenis kuning telur dengan konsentrasi setiap bahan 20,60% yaitu kuning telur ayam kampung, kuning telur ayam petelur, kuning telur ayam omega 3. Hasil penelitian ini menunjukkan bahwa perlakuan kombinasi yang mempunyai kadar lemak lebih rendah yaitu zat penstabil maltodekstrin 82,43% dengan kuning telur ayam omega 3 dengan konsentrasi 20,60% kombinasi perlakuan tersebut mengandung kadar air 28,651%, kadar lemak 45,650%, pH 4,5, viskositas 3,30 Pa.s, kadar gula total 0,897%, kadar protein 0,160%. Pada pengujian organoleptik yaitu warna putih kekuningan (3,3), tekstur lembut (3,97), tekstur creamy (3,46), kesukaan keseluruhan (paling disukai) (2,6), flavor (mayonnaise) (3,21). Pada penelitian ini kadar lemak masih cukup tinggi sehingga belum mencapai tujuan dari pembuatan reduce fat mayonnaise Kata kunci : Mayones, reduce fat mayonnaise, kuning telur ayam, zat penstabil  ABSTRACTMayonnaise is an processed egg product that has a high fat content. Reduce fat mayonnaise is one type of mayonnaise that has lower fat content compared to full fat mayonnaise. The study was conducted using a factorial Completely Randomized Design (CRD) consisting of two factors. The first factor was the type of stabilizer with 2.06% of  CMC, 82.43% of maltodextrin and 3.09% of xanthan gum. The second factor was the type of egg yolk with 20.60% concentration of each ingredient, free range chicken egg yolk, broiler chicken egg yolk, omega 3 chicken egg yolk. The results of this study indicate that the combination treatment which has lower fat content was 82.43% of maltodextrin with omega 3 chicken egg yolk of 20.60%. The treatment combination contains 28.651% of water content, 45.650% of  fat content, pH 4.5, viscosity 3.30 Pa.s, total sugar content of 0.897%, protein content of 0.160%. In organoleptic testing, they are color (yellowish white) (3.3), soft texture (3.97), creamy texture (3,46), overall preference (most preferred) (2.6), flavor mayonnaise (3.21). The result of study the fat content was still high so that it has not reached the goal of reduced fat mayonnaise. Keywords: Mayonnaise, reduce fat mayonnaise, chicken egg yolk, stabilizing agent

Es krim adalah produk pangan beku yang dibuat dengan kombinasi proses pembekuan dan agitasi dengan bahan-bahan yang terdiri dari susu, pemanis, pengemulsi, penstabil dan flavor. Penambahan buah bit dan berbagai jenis gula dapat meningkatkan nilai gizi es krim. Penelitian ini bertujuan untuk mengetahui aktivitas antioksidan yang tertinggi pada produk dan mengetahui karakteristik kimia, fisika, dan sensori es krim buah bit. Penelitian ini menggunakan metode Rancangan Acak Lengkap (RAL) dengan menggunakan dua faktor. Faktor pertama adalah bubur buah bit (20%, 30%, dan 40%) dan faktor kedua yaitu jenis gula (gula pasir, gula stevia, dan madu). Hasil penelitian menunjukkan bahwa  perlakuan es krim yang terbaik diperoleh berdasarkan aktivitas antioksidan tertinggi es krim yaitu pada perlakuan bubur buah bit 40% dan jenis gula berupa madu. Pada perlakuan tersebut memiliki karakteristik: aktivitas antioksidan 32,474% kadar protein 2,139%; kadar lemak 0,145%; kadar gula total 7,064%; overrun 14,172%; kecepatan meleleh 36,660 menit; warna  2,958 (ungu); rasa manis 2,500 (sedikit manis); tekstur lembut 3,216 (lembut); flavor buah bit 3,342 (semakin nyata); dan kesukaan keseluruhan 2,705 (sedikit suka). Kata kunci: Es krim, buah bit, jenis gula ABSTRACTIce cream is a product of frozen food that made with a combination of the process of freezing and agitation with ingredients consisting of milk, sweetener, emulsion, stabilizer, and flavor. The addition of beet fruit and the kind of sugar can improve the nutrition value of ice cream. The purpose of this research were to determine the highest antioxidant activity in a product and to determine the characteristic of physicochemical and sensoric characteristic of beet ice cream. This research used the method of Completely Randomized  Design (CRD) with two factors. The first factor was porridge of beet fruit (20%, 30%, and 40%) and the second factor was the type of sugar (cane, stevia, and honey). The result of this research indicates that the best treatment of ice cream based on the highest antioxidant activity was on the treatment of porridge beet fruit 40% and the type of sugar is honey. These treatment has a characteristic antioxidant activity 32,474%; protein 2,139%; fat 0,145%; the total of sugar 7,064%; overrun 14,172%; the velocity of melting 36,660 minutes; color 2,958 (purple); sweet taste 2,500 (a little sweet); soft texture 3,216 (soft), flavour of beet fruit 3,342 (more real); and the total of predilection 2,705(a little like).Keywords: Ice cream, beet fruit, type of sugar

A person's identity can be interpreted as the basic nature, mentality, character, or self-esteem of the person. The character of the Indonesian people is to live a simple life, obey the rules, and like to work together. Gotong royong is a harmonious cooperation that produces products that are beneficial to people's lives. For example gamelan, various types of gamelan instruments are beaten together to produce harmonious musical sounds that are pleasant to hear, useful, and make people relaxed and not stressed.

The quality of health services shows the level of perfection of health services in creating a sense of satisfaction in patients.In this study, researchers used a purposive sampling type of research, namely sampling with special criteria, namely inclusion and exclusion criteria with a cross sectional approach, namely research that explores, analyzes and explains the relationship between the quality of health services and patient satisfaction at the Ridge Health Center. The data needed comes from filling out questionnaires by patients or families of patients seeking treatment at the Ridge Health Center.The sample in this study used 44 respondents who received treatment at the Ridge Health Center. And in this research, the instrument used was a questionnaire with a total of 40 questions.The results of this study show that there is a relationship between the quality of health services, reliability (0.038<0.05), assurance (0.000<0.05), tangibility (0.002<0.05), empathy (0.000<0.05), and responsiveness (0.000 <0.05) with patient satisfaction. The conclusion of this research is that there is a relationship between the quality of health services (reliability, assurance, tangibility, empathy and responsiveness) with patient satisfaction at the Ridge Community Health Center. The advice that researchers can give is that they can evaluate and improve management to improve the quality of service so that patient satisfaction is related to research results, namely the components of speed of administration, patient comfort as well as completeness of medical equipment and accuracy of information so that it is hoped that it can increase patient satisfaction.    

Transplantation is a medical procedure performed by moving healthy organs to replace damaged organs. Currently, transplantation has been very developed and used in various countries including Indonesia. Indonesia prohibits the sale and purchase of organs because the principle of freedom of contract in Indonesia is faced with ethics, religion and culture that influence it. Indonesia also has regulations related to transplantation, namely Law No. 36 of 2009 concerning Health and Government Regulation No. 18 of 1981 concerning Clinical Cadaveric Surgery and Anatomical Cadaveric Surgery and Transplantation of Human Body Organs or Tissues and several other Ministerial regulations, but some of these regulations are known to be incomplete and tend to be unclear because there is a blurring of norms in them. Until these regulations are no longer efficient to use anymore. So the government recently issued a regulation related to transplantation, namely PP No. 53 of 2021 concerning Organ and Tissue Transplantation. Learning from some of the previous problems and also the fact that transplantation is not only problematic in its regulation but also due to Islamic law factors. The questions raised in this research are first, how is the regulation of human organ transplantation in National law and Islamic law. Second, how is the legal expediency of human organ transplantation in the perspective of National law. This type of research is normative juridical with descriptive qualitative legal material analysis. With the results of the conclusion, first, Indonesia currently has regulations regarding transplants that are more complete and clear and have been correlated quite well even though not all provisions in Islamic law are adopted in it. Second, the current transplant regulation has also fulfilled the elements of expediency, the regulation does not conflict with the law above it.

Pada saat pembelajaran tematik PKn dalam konsep bangga sebagai anak Indonesia banyak sekali siswa kelas III SD Muhammadiyah Blora yang mendapatkan nilai yang kurang optimal. Dari hasil observasi, guru menggunakan metode pembelajaran yang kurang variatif sehingga kurang menunjang keaktifan siswa dan kurang fokus terhadap materi pelajaran. Oleh sebab itu, untuk memperbaiki proses pembelajaran, dengan menggunakan model problem based learning diharapkan membantu siswa dalam memperbaiki dan meningkatkan hasil belajarnya. Adapun tujuan khusus penelitian ini adalah untuk mengindentifikasi langkah-langkah dan meningkatkan hasil belajar siswa melalui model problem based learning dalam pembelajaran tematik PKn. Jenis penelitian ini yang digunakan adalah Penelitian Tindakan Kelas yang dilakukan di SD Muhammadiyah Blora dengan jumlah siswa 35. Hasil penelitian ini banyak mengalami peningkatan pada aktivitas dan hasil belajar.dari hasil obeservasi aktivitas siswa pada siklus I yaitu 57%, dengan kategori cukup dan mengalami peningkatan pada siklus II menjadi 84%, dengan kategori Amat baik. Sedangkan nilai rata-rata hasil belajar siswa pada pra siklus 36, siklus I 75,2, dan siklus II meningkat menjadi 92, Sehingga dari hasil yang dapat disimpulkan bahwa pembelajaran menggunakan model pembelajaran problem based learning pada pembelajaran tematik PKn pada konsep bangga telah berhasil dengan meningkatnya hasil belajar siswa. Rekomendasi kepada guru sebagai acuan untuk menyusun RPP dalam meningkatkan kemampuan profesional dalam mengajarkan materi PKn bagi siswa di kelasnya, serta memperluas wawasan dan pengetahuan guru dalam menerapkan model pembelajaran problem based learning.Kata Kunci: Pembelajaran problem based learning, Penelitian Tindakan Kelas, PKNABSTRACTAt the time of thematic civic learning in the concept of being proud as Indonesian children, there were many grade III students at SD Muhammadiyah Blora who received suboptimal grades. From the observations, the teacher uses learning methods that are less varied so that they do not support student activity and are less focused on subject matter. Therefore, to improve the learning process, using a problem based learning model is expected to help students improve and improve their learning outcomes. The specific purpose of this research is to identify the steps and improve student learning outcomes through the problem based learning model in the thematic learning of Civics. This type of research used was Classroom Action Research conducted at SD Muhammadiyah Blora with a total of 35 students. The results of this study experienced an increase in activity and learning outcomes. From the results of observation of student activity in the first cycle that was 57%, with enough categories and had increased in the second cycle to 84%, with a very good category. While the average value of student learning outcomes in pre-cycle 36, cycle I 75.2, and cycle II increased to 92, so that from the results it can be concluded that learning using the problem-based learning model of learning in the Civics thematic learning on the concept of pride has been successful with increasing student learning outcomes. Recommendations to teachers as a reference for developing lesson plans in improving professional abilities in teaching Civics material to students in their classrooms, as well as broadening teachers' insights and knowledge in applying problem based learning learning models.Â

The research objectives are to analyzing the impact of work motivation, work discipline, and work culture on employee performance. CV. Roda Jati The research method used is a quantitative type with an explanatory design. The research subjects were all employees of CV. Roda Jati, totaling 57 people. The method of collecting power used was observation, documents, and questionnaires. The results of the study concluded that: 1) work motivation has a positive and significant effect on employee performance by 0.324 or 32.4%; 2) work discipline has a positive and significant effect on employee performance by 0.326 or 32.6%; 3) work culture has a positive and significant influence on employee performance by 0.314 or 31.4%; and 4) work motivation, work discipline, and culture have a positive and significant impact on employee performance CV. Roda Jati amounted to 0.321 or 32.1%. 

YK store is a UKM (small and medium enterprises) whose activities are buying and selling wholesale goods such as oil, spices, noodles, flour, coconut milk, pepper, and others in moderation (wholesale). YK store manager does not have a bookkeeping application system for the process of making financial reports in accordance with financial accounting standards, and there is no support system for merchandise inventory which supports buying and selling transactions. Information systems for managing merchandise needed by companies to determine value according to transactions, for financial statements will use a journal of eternal methods to buy and sell transactions then post them to the ledger and make financial reports for all businesses. Bookkeeping information system design using microsoft visual basic 6.0, xammp as a server and mysql as a database. The results obtained from this information system can contain reports obtained in accordance with the types and financial statements for business activities

This extension activity was conducted for Karang Taruna Desa Papahan, Kec. Tasikmadu, Kab. Karanganyar. The outcomes of this activity are: cheap participants' knowledge of the concept of entrepreneurship so that they have the right knowledge; benefit participants' insights on how to start a business and choose the right type of business; benefit participants' insights about possible business failures and ways to enter and resolve business failures.This activity is carried out with the following stages: Selection of participants to the community service, namely the board and members of Karang Taruna; Submission of lecture materials, with a view to fostering an entrepreneurial spirit; Implementation of evaluation Evaluation is done by: before counseling conducted a question-answer to know each participant's initial knowledge about entrepreneurship special techniques or how to start a business. After the counseling finished the question and answer again about the same material. By comparing the results of answers that have been done, it will be known whether there is an increase in knowledge about the entrepreneurship and scope.Keywords: Counseling, entrepreneurship, management

Human resources who work in organizations should have the ability to improve the quality of performance. Many things affect the performance of employees in an agency including work ability, work environment, workload, competence, how the organizational culture of the agency and employee work discipline in carrying out their activities while in an agency, especially the Office of Lamposi Tigo Nagori District Payakumbuh City. This type of research is quantitative. The population in this study included the State Civil Apparatus (ASN) Lamposi Tigo Nagori District Office Payakumbuh City, amounting to 44 people. Data management in this study will use the smartPLS software. The environment, discipline and organizational culture do not significantly influence performance. Competence has a significant effect on performance. T count was obtained for 2.891 with a p value of 0.004. The work environment, competence and work discipline do not have a significant effect on performance after intervening variables of organizational culture. The high performance demands on Lamposi Tigo Nagori Sub-district Office employees in Payakumbuh City must be balanced with better provisioning of competencies through various trainings as well as more appropriate and appropriate rewards.

Teacher profession requires certain expertise and skills, where expertise and skills can be obtained from an education or special education training. The reality is that there are still many teachers who have met the qualifications and certified of educators, but their competence is still far from being expected to be able to produce students who have integrative abilities. The purpose of this study was to determine the effect of work commitment, soft skills and spiritual quotient on teacher professionalismat SMA Negeri 5 Bukittinggi in 2020. This type of research is quantitative research. The study was conducted at SMA 5 Bukittinggi. The study population was all teachers, 63 people. Data management in this study will use the smartPLS software. The results of the t statistic test were found to be 2,727greater than the T-table of 1. 999 with a p value of 0.007 smaller than 0. 05. The results of the t-statistic test were 3,629, greater than the T-table 1. 999 with a p value of 0. 000 less than 0. 05. The t-test results obtained by 3,629greater than the T-table 1. 999 with a p value of 0. 039smaller than 0. 05. The demands of teacher professionalism in the modern era must be balanced with the provision of good competencies through various workshops, competency development and also trainings that are followed on an ongoing basis

Breast milk is the best food for babies, because breast milk contains nutrients and all the nutrients with the amount and composition needed by the baby. one of the obstacles in the process of lactation on the first day is the mother does not produce enough breast milk or the baby does not want to suck so that the mother does not want to breastfeed the baby. Way that can be done to increase milk production is by doing the technique  marmet. This case study aims to illustrate the increased production breast milk in post partum mothers after nursing with marine techniques in hospitals Bougenville Room TK III 04.06.02 Bhakti Wira Tamtama Semarang. The type of this research is descriptive by using case study approach method. Subjects in this study were two patients with postpartum mother with criteria of primiparous mother, postpartum mother who breastfeeding, mother who is willing to be respoden, babies performed nursing. The analysis was measured based on an observed sheet of fluid milk production. the results of case studies show an increase in milk production from a score of 12 categories not smooth to score 19 categories smoothly on subject I and score 13 categories not smooth to score 20 categories smoothly on subject II. Recommendations need to be consistent nurses in taking action marmet techniques to increase milk production in primipara mother.

The purpose of this study is to examine the Determinants to Corporate Social Resposibility Disclosure in Manufacturing Companies listed on the Indonesia Stock Exchange. The dependent variable is Corporate Social Resposibility Disclosure. Independent variable are Firm Size, Liquidity, Profitability, Industrial Type, Managerial Ownership, and Size of Board of Commissioner. The population in this study was all Manufacturing Company listed on the Indonesia Stock Exchange in 2015-2017. Samples were 247 manufacturing companies. This study used purposive sampling method.The analysis used in this reseacrh are multiple linear regression analysis. The results of the testing of hypotheses partial evaluation shows that there are significant influence on Firm Size, Liquidity,Profitability, and Size of Board of Commisioner while for Industrial Type and Managerial Ownership not have significant influence to the Corporate Social Responsibility Disclosure.  Keywords: firm size, liquidity, proftitability, industrial type, managerial ownership, size of board of commissioner, corporate social resposibility disclosure

This research has a purpose to analizze the influence of the size of Public Accounting Firm (KAP), the size of client companies, financial distress, a management changes and audit opinion on was auditor switching. Auditor switching is a dislplacement behavior by a company auditoras a result of auditor rotasion mandatory or voluntary. The type of data which is used in this research is secondary data, that was audited report of service company listed in Indonesia Stock Exchange on 2014-2016 period. Sample was purposive sampling method. Samples were 56 companies from 143 companies listed in Indonesia Stock Exchange in 2014-2016, so that the research data was analyzed totaled 168. Data analyze technique which is used in this research is logistic regression analysis. The results indicate that the size of Public Accounting Firm (KAP), the size of client companies, financial distress, and audit opinion do not effect to auditor switching. A management change effect positif to auditor switching.  Keyword : auditor switching, the size of public accounting firm (kap), the size of client companies, financial distress, a management changes and audit opinion.

Article 67 of the Criminal Procedure Code states that defendants or public prosecutors have the right to appeal against decisions of the first level court except for acquittals, apart from all lawsuits concerning the problem of inaccurate application of the law and court decisions in rapid proceedings. Therefore, an appeal against a decision cannot be appealed, however, the fact is that there are prosecutors who appealed against the verdict as contained in the appeal deed number: 60 / Appeal / deed.Pid / 2006 / PN. As for the problems in this research are: (1) How can the decision to be released from lawsuits in terms of Law No. 31/1999 jo. Law no. 20 of 2001 (case study No. 942 / Pid.B / 2005 / PN.Smg)? (2) Whether the decision is free from legal charges based on case No. 942 / Pid. B / 2005 / PN.Smg Jo. Cassation Decision No.898 K / Pid.Sus / 2008 can legal remedies be made? The type of research used in this research is the type of normative legal research on certain legal events. The application can be realized through concrete actions and legal documents, the results of the application will create an understanding of the realization of the implementation of the normative legal provisions that have been studied properly or not. Based on the results of research and discussion is a decision based on case No. 942 / Pid. b / 2005 / PN.Smg which uses Law No. 31/1999 jo. UU no. 20 of 2001 as a basis for conviction, in the judicial process it turned out that the elements of the articles charged by the Public Prosecutor were proven proven, but because the actions of Defendant I and Defendant II were carried out at the orders of their superiors, based on article 51 paragraph 1 of the Criminal Code, so that the actions of Defendant I and Defendant II cannot be held accountable by Defendant I and Defendant II because it is an act to carry out a position order given by his superior, namely the Mayor of Semarang and was decided to be released from the lawsuit. Against the decision to release based on the District Court Decision No. 942 / Pid. B / 2005 / PN.Smg Jo. Cassation Decision No.898 K / Pid.Sus / 2008 which decided that Defendants I and II were to be freed from all legal charges, so based on article 67 of the Criminal Procedure Code a decision to release all lawsuits could only be legal remedies through cassation.   Keywords : Corruption, Legal Efforts, Release Decision.

The purpose of this study is to evaluate the internal control system for the management of fixed assets and assess the obstacles faced in managing fixed assets in the Government of Brebes Regency. This type of research is a case study with a qualitative approach using descriptive methods. Effectiveness is assessed using 5 (five) elements of the Internal Control System by giving weight to each element. Assessment is done by assessing the results of interviews using the Internal Control Questionnaire (ICQ) test list that refers to PP No. 60 of 2008 and equipped with observations and documents. Based on the results of the interview completed with the results of observations and documents, the results obtained were the elements of the control environment were given a weight of 30% so as to obtain a value of 27.27%. Risk assessment is given a weighting of 20% so as to obtain a value of 8.57%. Control activities are given a weighting of 25% so as to obtain a value of 19.70%. Information and communication are given a weight of 10% so that they get a value of 7.88%. Monitoring was given a weighting of 15% so that it obtained a score of 10.18%. The total value of 5 (five) elements of the internal control system in the Government of Brebes Regency is 73.60% which are classified as effective criteria.  Keywords: management of fixed assets, internal control systems (spi).