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The development of educational science accompanied by technological developments has brought about rapid evolution and competition in various groups such as in various aspects such as organizations or companies and even in the world of education itself. Meeting needs is also a challenge that requires human resources (HR) who are able to learn various technologies well, adapt easily, and respond to significant changes. Of course, in the world of education, teachers are educational personnel. Educators are important stakeholders in educational development and are the most influential factor in producing quality educational activities and results. Therefore, teachers must obtain sufficient education, training, development and experience to improve their qualifications in order to fulfill their duties and responsibilities. Responsibility is carried out with the help of skills that bring success, which determines the quality of education. Therefore, training and development is a basic need which is expected to influence increasing teacher competence and performance.

The rapid advancement of technology supports the development of learning. One of them is the use of learning media using e-learning.  The Quipper application can be used as a learning media that utilizes technological developments. The purpose of this research is to provide valuable insights to Quipper organizers and stakeholders to improve the effectiveness of marketing and application management and improve the quality of student learning. The method used is a literature study. The results of the study are The role of marketing management in the Quipper application is to market the company's products to achieve long-term profit levels. This application aims to improve the quality of education and improve the education gap by providing learning media that is easy to learn.

PDAM Tirtanadi is a company that provides clean water services to the general public, especially residents of HM Yamin and the surrounding area. PDAM Tirtanadi runs its operations with profits from customers who use its services. However, due to the large number of customer arrears, especially at the HM Yamin branch, the income received by PDAM Tirtanadi is less. The aim of this research is to identify variables that have the potential to cause customer water account arrears at the Tirtanadi Regional Drinking Water Company (PDAM) HM Yamin Branch. This study uses qualitative descriptions. In addition, during the research process, this research was carried out through observations, interviews and interviews, and document analysis. The research results show that the factors that cause water bill arrears include; 1) Customer economics; 2) Water is not running; 3) Water quality; 4) Buried meters; 5) Customer behavior to delay payment; and 6) Usage soars.

The training for a scientific article for a surabaya city high school teacher is aimed at providing knowledge for a surabaya city general teacher who is not yet familiar with writing scientific articles, developing knowledge and adding to the quality of writing a scientific article for a counselor, and accompanying teacher for promotion. This training USES companion models, using talks, question-and-answer methods, and simulation methods. The target for this writing training isa high school counselor in the surabaya city of 30 participants. The value of this science - writing training is that teachers provide the incentive to make scientific articles and teachers have the expertise to do them and improve the teachers' professionalism

Through web-based business applications, it helps start-up companies to reach their target markets more quickly and in a more organized manner, with a more efficient level of economic costs compared to using conventional consumer marketing methods which require higher levels of economic costs. However, more than 40% of SMEs and startup companies in Indonesia, both digital and non-digital based, experience financial failure and fail to maintain their business continuously, due to inefficient management of the financial aspects of the organization, which becomes an obstacle for business actors in planning and can also disrupt the level of continuity of the business. This is the background for the need for community service activities in order to improve the quality of financial inclusion, especially in terms of working capital management budgeting for mobile-based SMEs and startup companies.  This community service activity was formed to expand knowledge regarding effective and efficient working capital management budgeting, where it is hoped that through this program, mobile-based SMEs and startup business actors will have the knowledge to know the financial strength of their business and can be used as a consideration in decisions and make the business run healthier in the future.

MSMEs have a large contribution to the Indonesian economy both at the micro and macro level. In carrying out their operations, of course MSMEs have their own advantages and disadvantages. Rengginang GR Wedoro MSMEs face challenges in building brand awareness among their target market. The technology that has been implemented by MSME Rengginang GR Wedoro is still considered very minimal, namely only using WhatsApp and Instagram which are still not optimal. This means that MSMEs cannot reach consumers optimally. The data collection method applied involves two main approaches, namely observation and interviews. The results of the current use of digital marketing, Rengginang GR Wedoro MSMEs use websites, Instagram, TikTok and Facebook as marketing media because they are platforms that have quite a large number of users in Indonesia. The use of social media has a significant impact on increasing brand awareness of Rengginang GR MSMEs. . It is important to manage social media accounts effectively by providing quality content, interacting with audiences, and tracking performance metrics to continuously improve the marketing strategies implemented      

this article will present a discussion that focuses on the discussion of Hadith within the scope of multicultural, more precisely one of the existing multicultural values, namely about tolerance. There are several Hadiths that explain the importance of cultivating tolerance to deal with various differences. Because the Hadith is the second source of law after the Qur'an, it is necessary to analyze more deeply regarding the quality of the isnaad and its mat. Researchers use qualitative research methods, which refer to sources related to literature. The results of this study are, especially in Sahih Muslim hadith No. 1593, it can be concluded that the explanation related to the command to respect the body, even though the body comes from the Jewish religion, must still stand if the body passes, because this is one of the forms of tolerance that exists, and also respect for death itself. And there are many Isad in this Hadith that is Tsiqah, until it is concluded with Sahihul Isnad. And matan there are also syadz, even many of the Hadiths that explain a similar explanation, and there are also many verses of the Qur'an that support the exposure of the same discussion, and it can be concluded that the Hadith Sahih Muslim No. 1593 which discusses the chapter of the body, and related to this form of tolerance is Sahih.

Nowadays, the level of competition between health service providers is increasingly high. Compared to inpatient care, outpatient services are developing more rapidly. One effort to win the competition is to improve the quality of health services and provide services according to patient needs so that it will provide patient satisfaction. In this study, patient satisfaction was identified based on 5 determinants of service quality, namely Reliability, Responsiveness, Assurance, Empathy and Tangibility. The aim of this research is to determine patient satisfaction based on determinants of service quality. The research was carried out using a survey method of filling out online questionnaires by respondents. The sampling technique used was Malhotra's theory with a sample size of 160 people. The research results show that the Customers Satisfaction Index (CSI) value for outpatients at health service facilities in Batam City is 79.6%, including in the satisfied category. All gap values ​​show negative results, the highest gap value is - 0.84 for the attribute of readiness to respond to patient requests and staff who are always polite. Meanwhile, the lowest gap value is -0.04 for the facility/service place attribute that looks attractive to look at. Therefore, it is necessary to gradually improve the quality of service in order to increase patient satisfaction which can be implemented based on service improvement priorities starting from the attribute that has the highest negative gap value. Keywords: patient satisfaction, outpatient, health service facilities.

Nowadays, the level of competition between health service providers is increasingly high. Compared to inpatient care, outpatient services are developing more rapidly. One effort to win the competition is to improve the quality of health services and provide services according to patient needs so that it will provide patient satisfaction. In this study, patient satisfaction was identified based on 5 determinants of service quality, namely Reliability, Responsiveness, Assurance, Empathy and Tangibility. The aim of this research is to determine patient satisfaction based on determinants of service quality. The research was carried out using a survey method of filling out online questionnaires by respondents. The sampling technique used was Malhotra's theory with a sample size of 160 people. The research results show that the Customers Satisfaction Index (CSI) value for outpatients at health service facilities in Batam City is 79.6%, including in the satisfied category. All gap values ​​show negative results, the highest gap value is - 0.84 for the attribute of readiness to respond to patient requests and staff who are always polite. Meanwhile, the lowest gap value is -0.04 for the facility/service place attribute that looks attractive to look at. Therefore, it is necessary to gradually improve the quality of service in order to increase patient satisfaction which can be implemented based on service improvement priorities starting from the attribute that has the highest negative gap value. Keywords: patient satisfaction, outpatient, health service facilities.

This assessment aims to assess the role of learning planning on the quality of educators in teaching and learning activities, the obstacles faced by teachers in carrying out learning planning at UPT SDN 060909. This research uses qualitative methods with a descriptive approach. The research subjects were all homeroom teachers at UPT SDN 060909 Medan Denai. The obstacle faced by teachers is that real teachers cannot guarantee that all students will be interested because there are also students who do not participate, for example when using the conversation method, students become calmer and still do not answer anything. This discussion method is very important to stimulate student activity. However, teachers always evaluate this to continue to improve the quality of educators so that these plans can be used as reference material for further development. From the research results, it was found that learning planning is very important in teaching activities, because learning planning can be a reference for a teacher to carry out learning in the classroom.

As innovation develops and the human population increases, product competition between companies increases, so producers are required to produce goods as quickly as possible while still considering the quality aspects of the product. PT. Cipta Oggi is a company engaged in furniture production. PT. Cipta Oggi has several types of production, namely office tables, cupboards, TV shelves and decorative cupboards. In the production process for the 2DF WHT polo showcase furniture product, it has the highest rework rate, namely 10.67%. The method used in this research is the FMEA method. The FMEA method will later produce output results in the form of an RPN from which recommendations for improvement will be obtained from the types of causes of failure that are the highest. With this research, the aim is to analyze the causes of rework in the production process of Polo Showcase 2DF WHT furniture products which can later reduce the rework rate.

Abstract. UD Cantenan is an industrial company engaged in metal casting, especially made from Aluminum. This company is known to have quality control problems in the manufacture of lip handle products and canal parts. The result of this problem is defective products in the lip handle and canal parts. In this case, of course, the company will spend more to repair the product so that the company experiences losses. Companies need to find ways to reduce the number of defective products. In this study, the Six Sigma method was used with DMAIC (Define, Measure, Analyze, Improve Control) and TRIZ stages to analyze and provide solutions to improve problems that occurred in the company. Based on the research conducted, at the define stage there are 3 types of defects in the lip handle product and canal parts, namely small scratches, small pinholes, and asymmetrical patterns. Then the measure stage obtained the percentage of small scratch defects of 54.47%, small pinholes of 17.3% and asymmetrical patterns of 28.2%. The average DPMO score obtained is 25,720 with a sigma level of 3.45 which shows that UD Cantenan can be categorized as good for industry in Indonesia. Furthermore, at the analysis stage Based on the identification of causal factors using FMEA analysis, it is known that the biggest contributing factor to failure is operator error in the operation of the milling machine. Then at the improve stage, make improvement proposals based on obtaining the highest RPN value from the factors causing disability using the TRIZ method. And the last stage, namely control, is the result of proposed improvements that can be made by the company to solve problems to reduce the number of product defects that occur during the production process.

This research aims to determine efforts to improve teachers' abilities in compiling syllabuses and lesson plans through academic supervision. This research was conducted at SDN 101772 Tanjung Selamat, the subjects of this research were teachers at SDN 101772 Tanjung Selamat. The method used in this research is a descriptive qualitative method, data collection techniques are carried out through observation, interviews and documentation. The results of the research show that the quality of the syllabus and lesson plans made by the teachers at SDN 101772 can be said to be poor. This is because there are still many syllabi and lesson plans that still use the old format and don't seem original. In the assessment of the syllabus and lesson plans that have been implemented, many weaknesses were still found. They are late to the instant culture by copying the syllabus and RPP models developed by the Central Government.

Product packaging design is an important factor that can strengthen MSME branding in increasingly competitive business competition. An attractive and quality packaging design differentiates it from competitors. For this reason, community service was carried out to find out the extent to which Galo-Galo Village UKM players understand the importance of product packaging redesign. The aim of this activity is to build brand awareness from the redesign of the product packaging being launched. The method of activity is through socialization and assistance in redesigning product packaging that is more attractive to consumers by choosing one of the superior products. The external target is to create alternative product packaging, one of the superior products, namely Natural Soap, produced by UKM Galo-Galo Village. The results of community service regarding packaging redesign are related to shape, structure, materials, colors, images, typography and design elements with product information so that the product can be marketed. Packaging redesign in the form of redesigning old packaging into new packaging to make it more attractive, so that it has maximum function to wrap, protect, send, issue, store, identify and differentiate a product on the market.

There are still many teachers who carry out learning activities that only pursue the quantity aspect of the material. Teachers usually try to convey all the subject matter even in a limited time, thus ignoring the learning process carried out by students. This is not recommended. Learning should not be limited to emphasizing the fulfillment of the quantity of subject matter but must strive to achieve the quality side. Thus the PGSD Adi Buana lecturer team provided assistance to teachers in Gresik district to optimize their competence in designing and compiling learning hots based on independent learning. The method used in the implementation of this community service is a problem-based approach. The results of training and capacity show an increase in the knowledge of skills and abilities of teachers in designing and compiling learning hots based on independent learning. This is indicated by the learning tools collected by the teacher after the mentoring is complete. Teachers are able to arrange learning activities that are able to activate students, provide learning alternatives for students and optimize the competencies possessed by students.

Education is considered crucial in improving the quality of human resources, especially through the process of personal formation through education. Law Number 20 of 2003 concerning the national education system emphasizes the importance of a learning atmosphere and an active learning process. Teachers, especially in science learning, face challenges such as low motivation and lack of interest in the material.This research uses a quasi-experimental method to evaluate the effect of using video-based learning media on elementary school students' knowledge, especially in classifying animals. The research results show that video media is effective in increasing students' learning interest and motivation, facilitating understanding of abstract science concepts, and optimizing cognitive learning outcomes.It was found that learning with video media creates a fun, active and motivating learning atmosphere, contributing to the success of science teaching in fourth grade elementary school. The implications of this research indicate that the use of video media can be an effective solution in improving science learning at the elementary level, building students' interest in learning, and supporting their cognitive development.

Amidst a progressively intricate and constantly evolving corporate landscape, the performance of employees holds significant significance in attaining organisational triumph. The correlation between leadership style and the degree of motivation in the work environment has a substantial impact on the quality and productivity of employees. The objective of this study is to ascertain the impact of leadership style and motivation on employee performance in the workplace. For this study, we employed a thorough literature review as our research methodology, gathering pertinent and current information from relevant scholarly articles, journals, and books. Empirical evidence demonstrates that the manner in which leaders lead and the level of motivation present in the work setting exert a substantial impact on enhancing employee performance. This knowledge provides a valuable foundation for the development of more efficient leadership methods and motivating programs that can be implemented in the workplace.

One of the important things in a company is its accounting system, where accounting is an information system that records, identifies, communicates and collects financial data that is useful in decision making. Through the existence of technology that continues to develop in each era, the availability of information systems has added value to processes, production, quality, management, decision making and problem solving as well as competitive advantages that will be beneficial for business activities. This research uses qualitative research methods with a descriptive approach. The type of data used is secondary data with a library study data collection method. The results of this research found that other studies showed similar results, namely that the performance of the accounting information system had an influence on decision making in financial reports.

This research aims to find out how the cash disbursement internal control system is implemented and to determine the suitability of implementing the cash disbursement internal control system at PT. Applicationnusa Lintasarta with elements of internal control in achieving the objectives of the internal control system. This research uses a descriptive approach. The object studied is the cash disbursement internal control system implemented at PT. Nusa Lintasarta Application. The informants in this research were the Director and Cashier. Data collection techniques include observation, interviews, documentation and literature study. The results of this research show that the results of the list obtained through interviews with the three respondents are 75%, which means the internal control system for cash disbursements implemented at PT. Applicationnusa Lintasarta Medan is quite in accordance with the elements of internal control in achieving the objectives of the internal control system, namely organizational structure, authorization system and recording procedures, healthy practices and employees whose quality is in accordance with their responsibilities.

This article discusses the impact of digital technology on the transformation of internal audit and its implications for the treatment of financial reports. As technology advances, companies are adopting digital solutions to improve the efficiency and effectiveness of their internal audit processes. This transformation not only includes the use of new tools and technologies, but also changes the paradigm and methodology of internal audit work. Digital technology provides greater capabilities in collecting, analyzing and understanding data in real-time. Internal audit can leverage advanced analytics technology, artificial intelligence, and natural language processing to identify risks, detect anomalies, and provide deeper insights into a company's finances. With the adoption of digital technology, internal audit transformation can increase audit accuracy and thoroughness, reduce the risk of human error, and enable fraud identification more effectively. In addition, technology also facilitates the implementation of more proactive and adaptive risk-based audit practices, allowing internal audit to focus on the most critical areas and provide significant added value. However, this transformation also brings new challenges, including the need to develop new skills among auditors, manage information security risks, and ensure compliance with regulations related to data privacy and security. This article details effective implementation strategies, as well as providing views on how organizations can optimize the potential of digital technology to improve the quality of financial reporting treatment. Thus, this article aims to provide in-depth insight into the role of digital technology in the transformation of internal audit and its impact on the treatment of financial statements, identify the associated benefits and challenges, and provide guidance for companies wishing to adopt such technology effectively.