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This research seeks to find an approach between modern trends in management accounting and cost reduction. The research problem was represented by a number of questions with the aim of identifying the intellectual and applied frameworks of its variables, and then diagnosing the level of interest in it in the field, as well as identifying the appropriate procedures by the company. Three main hypotheses were developed to measure the level of correlation and influence between the research variables. The research was conducted in Al-Enjaz Juice Manufacturing Company as a field for research and testing its hypotheses. The target cost method, the cost method based on activities, and the balanced scorecard method were adopted. The research used many statistical methods in the analysis, such as standard deviations, arithmetic averages, with the help of statistical programs (SPSS.var.29). A set of results was reached, the most important of which is the existence of a correlation relationship and the influence of modern management accounting applications in reducing costs

Children's da'wah at LPKA Class I Medan has an important role in building children's character with noble morals. Through creative and innovative preaching dynamics, children are taught religious values ​​that can be applied in everyday life. This research aims to analyze the dynamics of da'wah in building children's character in LPKA Class I Medan. This research uses a qualitative method with a descriptive approach. Data was collected through observation and interviews. The research results show that the dynamics of da'wah in LPKA Class I Medan is carried out using various methods, such as lectures, group discussions, educational games, and simulations. The preaching material taught includes the definition and types of uncleanliness, sources and examples of uncleanness, laws and procedures for purification, the role of cleanliness in faith, and application in daily life. Da'wah at LPKA Class I Medan has a significant influence on the formation of children's character. Religious values ​​conveyed through da'wah help children develop good personalities and noble morals. By implementing appropriate and consistent strategies, it is hoped that LPKA Class I Medan can become an effective educational institution in building the character of children who have noble character and faith in Allah SWT.

Marriage is a physical and spiritual bond between a man and a woman as husband and wife whose aim is to form a happy and eternal family (household) based on the belief in the Almighty God. Law 1/1974 refers to the validity of a marriage held by Indonesian citizens based on the laws of their respective religions and beliefs. The aim of this thesis is to analyze the Towani Tolotang Traditional Marriage process in relation to Hindu Religious Marriages and analyze the validity of Towani Tolotang Traditional Marriages Based on Marriage Law in Indonesia. It becomes a problem when a community of Towani Tolotang believers are "forced" to choose Hinduism among the religions recognized by the government, which then relegates their belief to just a custom. The next big question about how the Towani Tolotang Traditional Marriage process relates to Hindu Religious Marriages is how is the validity of the Towani Tolotang Traditional Marriage based on Marriage Law in Indonesia. The research was carried out in Sidrap Regency, Panrenge Telelimpoe Village, Province. South Sulawesi, data collection was obtained using interviews and analyzing data from literature references, either from books or from journals via the internet. After the data obtained has been collected, it will then be discussed and explained in accordance with applicable regulations and the final results will be concluded. The results of the conclusions must be in accordance with the research results from the title "The Validity of Marriage in the Towani Tolotang Traditional Perspective (Study in Sidrap Regency, South Sulawesi Province)", Based on the results of the analysis and interviews regarding Towani Tolotang Traditional Marriage and Hinduism, namely that the procedure or process of marriage what is carried out by the Towani Tolotang Custom is not the same as the provisions of the marriage procedures in Hinduism, furthermore the Towani Tolotang Customary Marriage is declared valid according to the provisions of the Law. Marriage in Indonesia is because the marriage is carried out in accordance with the principles or principles and values ​​contained in Law 1/1974.

This research aims to increase UMKM opportunities in Mojopilang Village. In this increasingly modern and sophisticated era, technology, especially social media, is growing rapidly and making things easier for its users. This is very profitable for looking for business opportunities, one of which is affiliate. This research uses an outreach method which includes training on how to create an affiliate account, mentoring to ensure that the training carried out can be applied, correct make-up procedures to maximize affiliate content, as well as evaluation in the form of questions and answers. This activity was carried out on December 13 2024, involving village communities, especially women and Mayjen Sungkono University students. Initial observation results show that several people in Mojopilang Village have the mindset that if they want to open a business, they must spend capital and have very little knowledge about affiliates. Through this outreach about affiliate make up, it is hoped that the village community, especially women, will understand and be interested in doing affiliate work, especially in the field of make up. The results of this evaluation can be seen from the enthusiasm of the socialization participants who were excited about the material presented and some of them even wanted to try becoming affiliates.

CPO is the raw result of the oil extraction process from palm oil fruit. This substance is a rusty red liquid which has varying consistency characteristics depending on the ambient temperature conditions. The problems faced in handling CPO liquid bulk cargo are based on several factors, namely limited infrastructure, weather, distance and how the government regulates the sustainability of this industry at PT. Energi Unggul Persada. The aim of this research is to find out how the CPO liquid bulk transportation procedures are carried out by PT. Energi Unggul Persada, the main challenges faced in handling CPO liquid bulk cargo, as well as how government regulations and policies influence CPO liquid bulk cargo handling procedures and their impact on industrial desires at PT. Energi Unggul Persada. This type of research is qualitative research with descriptive methods. This research was carried out at PT. Energi Unggul Persada from February 2022 to April 2022. The data collection techniques used were interviews, observation, documentation. Meanwhile, the informants used as research were the Shipping Section Operational Experts and Field Coordinators PT. Energi Unggul Persada in Mempawah. The data that has been collected is then carried out by data reduction, data presentation and verification. The results of this research are first, the procedures that have been established by the company, namely, before loading begins, the surveyor and lodging master prepare the required documents such as: shipping instructions, ship shore checklist, dry certificate, and the tools used include: flexible hose, crane, floating line, and pump. To ensure that the quality of CPO / cargo meets standards, then during the loading process, the loading master supervises and is responsible for the implementation and smoothness of the loading activity. Second, the main challenges faced in the process of handling CPO liquid bulk cargo include the limited number of pipes, weather conditions at the jetty, and quite long line distances. Third, by committing to supporting a sustainable palm oil industry, the government is adjusting export levies on CPO and its derivatives, which are then channeled back to focus on developing the people’s palm oil industry.

This paper aims to determine the system and procedures for ship and goods service activities at PT. Pelayaran Berkat Usaha Mandiri Panjang Lampung at Panjang Port, Bandar Lampung. The management of the ship is managed by agencies in the port environment. Not only that, operational agents are also required to understand the workflow of the Inaportnet application so that ship operational activities are completed on time. The author uses several methods such as; observation method, interview method, documentation method, and the existence of research files. Based on the results of the observations, the author can conclude that the System and Procedures for Ship and Goods Service Operations at PT. Pelayaran Berkat Usaha Mandiri acts as an agent who is responsible for serving agency ships since the ship will arrive, namely including the clearance in process using the Inaportnet system application, in addition, the agent also takes ship documents and continues with the clearance out process until the ship will leave the port to go to the next port. In order to facilitate operational activities, supporting documents are needed for the clearance in and clearance out processes of the ship.

This study aims to analyze the suitability of the term of office of the Neighborhood Association (RT) administrators with the provisions contained in Regent Regulation Number 24 of 2020 concerning the Organization and Work Procedures of Neighborhood Associations. The term of office of RT administrators is an important aspect in running the government at the village/sub-district level which affects the effectiveness of community services and the sustainability of development programs. Through a normative legal research approach, this study examines whether the provisions on the term of office of RT administrators stated in the regulation are in accordance with applicable legal principles, community needs, and practices in the field. The research methods used are document studies, interviews with RT administrators and related parties, and comparative analysis with similar policies in other areas. The results of the study indicate that there are several discrepancies between the provisions on the term of office stated in the Regent Regulation and the real conditions that occur in the field. Some RT administrators have difficulty in carrying out a term of office that is too short, while others feel that a term of office that is too long can hinder the regeneration of the administration. This study recommends that there be a revision to the Regent Regulation Number 24 of 2020, by considering the existing findings, and providing space for the community to participate more actively in the process of replacing RT administrators.

This study aims to describe how to improve students' learning outcomes in Geometry learning using the Problem Based Learning model in class V of SDN 18 Tebing Tinggi, Pesisir Selatan Regency. This type of research is classroom action research (PTK) using qualitative and quantitative approaches which are carried out in two cycles, with research procedures. The results of the study showed an increase in geometry learning outcomes from cycle I to cycle II. The results of the observation of the teaching module in the first cycle of the first meeting were obtained 79% (C) then in the first cycle of the second meeting the result of 87% (B) for that the observation of the first cycle of the teaching module was obtained an average of 83% (B), increasing in the second cycle to 95% (SB). Second, the results of the observation of the implementation of teacher aspect learning in the first cycle of the first meeting obtained a result of 78% (C), then in the first cycle of the second meeting obtained a result of 86% (B) for that the results of the observation of the teacher aspect obtained an average of 82% (B), increasing in the second cycle to 93% (SB). Third, the results of the implementation of learning aspects of students in the first cycle of meeting I obtained a result of 78% (C), then in the first cycle of meeting II obtained a result of 86% (B) for that the results of observation of the student aspect obtained an average of 82% (B), increasing in the second cycle to 93% (SB). Fourth, the learning outcomes of students in the first cycle of meeting I were obtained with a result of 71 (C), then in the first cycle of meeting II a result of 81 (B) for that the learning results of the first cycle were obtained an average of 76 (C), increasing in the second cycle to 90 (SB). Thus, it can be concluded that the Problem Based Learning model can improve students' learning outcomes in Geometry learning in grade V of SDN 18 Tebing Tinggi, South Pesisir Regency

This journal discusses legal certainty for healthcare workers in cases of malpractice resulting from violations of working hours. The primary focus of this study is to identify the legal responsibilities that can be imposed on healthcare workers and the legal protections available to them. Through an analysis of regulations under Law No. 17 of 2023, the article finds that although a clear legal framework exists, challenges remain in its implementation. The study also highlights the importance of transparent and fair resolution procedures to protect the rights of healthcare workers and patients. Therefore, collaborative efforts between the government, professional organizations, and healthcare institutions are needed to create a safe and supportive work environment.

The existence of the Regional Public Company (PERUMDA) of Kupang City aims to distribute water to residents in the surrounding areas. This study aims to evaluate the performance of PERUMDA in providing clean water services in Alak District, Kupang City. This research employs a combination of juridical and empirical approaches. The study was conducted at the PERUMDA Kupang City office and in the Alak District area of Kupang City during January 2025. The population in this study includes all PERUMDA employees and drinking water customers in Alak District, Kupang City. The sample was obtained using purposive sampling techniques, consisting of the head of the customer relations division (1 person), PERUMDA employees (10 people), and community members who use PERUMDA services (50 people), resulting in a total sample of 61 respondents. Data were collected through document review and in-depth interviews guided by an interview protocol. Based on the interview results, it was found that clean water services provided by PERUMDA were still suboptimal. Although PERUMDA Kupang City already has Standard Operating Procedures (SOPs), the implementation in the field still faces various obstacles, such as unequal distribution of clean water, limited infrastructure, occasional poor water quality, ineffective complaint handling systems, and outstanding payment arrears. PERUMDA Kupang City needs to expand its clean water distribution network, improve water quality, strengthen the customer complaint system, and conduct education and outreach to the community regarding the importance of efficient water use and the obligations of the community as service users.

The purpose of this study is to find out the basic things that cause organizational change, to find out the development of the quality of human resources that are carried out, the lack of mastery in handling hazardous cargo. The study uses a qualitative approach with a descriptive method. Data was taken using interview techniques, observation, documentation. The informants used in the study were Experts. The data that has been collected is then subjected to data reduction, data presentation, and verification. The results of the study are the things that underlie organizational change to maintain the company's excellence by making organizational changes in accordance with the IMDG Code PM 16 of 2021, making changes to the quality of human resources who have expertise in accordance with the provisions in force in various sectors with the implementation of upskilling and reskilling, handling of hazardous cargo carried out in accordance with applicable procedures to obtain efficiency and work safety that is more guaranteed, handling of hazardous cargo has been carried out in accordance with the IMDG Code PM 16 of 2021 in accordance with the latest regulations with good cooperation so that in loading it can arrive at its destination safely.

This study aims to analyze the implementation of accountability accounting at Circle Imagine of Society (CIS) Timor Foundation in Kupang City. This research uses descriptive qualitative method and examines the implementation of four main elements of responsibility accounting, namely determining responsibility, determining performance measures, assessing performance, and providing rewards and punishments. The results of this study indicate that: (1) Circle of Imagine Society (CIS) Timor Foundation has implemented a clear organizational structure, with a detailed division of tasks for each member, (2) determination of performance measures is based on program effectiveness and operational efficiency, (3) performance assessment of Circle of Imagine Society (CIS) Timor Foundation uses regular standard operating procedures (SOP), (4) Awards are given to members of Circle of Imagine Society (CIS) Timor Foundation who perform well and punishment is given to members of Circle of Imagine Society (CIS) Timor Foundation who violate the code of ethics.

Tooth extraction is a minor surgical procedure involving hard and soft tissues in the oral cavity. The level of anxiety towards dental treatment procedures ranks fifth among several other common symptoms that can cause anxiety. Treatment to reduce the level of patient anxiety can be done with pharmacological and non-pharmacological approaches. Jasmine flower essential oil (Jasminun grandiflorum) is one of the non-pharmacological methods used to reduce the level of anxiety in tooth extraction patients. To determine the effectiveness of using jasmine flower essential oil (Jasminum grandiflorum) on the level of anxiety in tooth extraction patients. This study was conducted at the Regional Special Hospital for Teeth and Mouth (RSKDGM) in Makassar. This study is a quasi-experimental study with a pretest-posttest approach. The measuring instrument used was the Modified Dental Anxiety Scale (MDAS) questionnaire which was given before and after giving jasmine flower essential oil for 10 minutes to reduce the level of anxiety in tooth extraction patients. Based on the results of the Wilcoxon test, it showed a significant decrease in the level of anxiety in patients after inhalation of jasmine flower essential oil aromatherapy. Before treatment, the majority of patients had moderate anxiety (47.9%), while after treatment, mild anxiety increased to 89.6% (p-value 0.000). Jasmine Flower (Jasminun Grandiflorum) essential oil is effective in reducing the level of anxiety in tooth extraction patients.

This article aims to find out how the practice of reading Yasin's letter and explaining the reception of reading Yasin's letter to the lives of students at the Tahfidhul Qur'an Islamic Boarding School Al-Hikmah Purwoari. In their daily life, the students are required to take part in reading Yasin's letter after the Maghrib prayer in congregation. There are two focuses of study in this study, namely: First, the implementation of the tradition of reading Yasin's letter which is carried out after maghrib prayers. The second is regarding the reception of the tradition of reading Yasin's letter at the Tahfidhul Qur'an Islamic Boarding School Al-Hikmah Purwoari. This research is a field research and studied using qualitative research methods. Data collection was obtained through interviews, observation, and documentation. The data sources of this study were caregivers, students and alumni of the Tahfidhul Qur'an Islamic Boarding School Al-Hikmah Purwoasri Kediri. The results of this study indicate; First, the implementation of the tradition of reading Yasin's letter by following several procedures and implementations. Among them are reading tawassul and tahlil, reading Yasin's letter together, and praying. Second, the reception of the tradition of reading Yasin's letters which have objective, expressive, and documentary meanings. As with these activities, we get blessings from reading the Qur'an, our sins are forgiven by Allah SWT, we get the reward of 10 times reading the Qur'an and get peace of mind.

In the era of globalization and intense business competition, the quality of products and services is crucial for competitiveness, particularly for Micro, Small, and Medium Enterprises (MSMEs) like Angkringan, a traditional culinary business in Indonesia. The article explores Total Quality Management (TQM) as a strategy for these businesses to enhance operational efficiency, reduce waste, and improve customer satisfaction. The study involved direct interviews with the owner of Angkringan D’Amerta to analyze TQM application covering quality control procedures, customer satisfaction, and continuous improvement. Results indicated a deeper understanding of customer preferences and the importance of maintaining quality standards through the training of staff and development of operational procedures. The findings suggest that effective quality management can significantly enhance business performance and customer engagement in the digital era. The paper advocates for routine training, implementation of standard operating procedures, and regular quality assessments to ensure consistent service and product quality.

This research analyzes the validity of Building Use Rights (HGB) certificates over the sea using normative legal research methods. The research focus includes validity variables, HGB certificates, and the sea, by examining related laws and regulations, legal principles and doctrines. The research results show that the validity of HGB certificates over the sea is determined by conformity with legal provisions, the status of the sea area, and certificate issuance procedures. This research provides an in-depth understanding of the challenges and legal solutions in cases of HGB certificates over the sea. The research results show that the validity of HGB certificates over the sea depends on compliance with legal provisions, maritime area status, and issuance procedures. However, the issuance of HGB over the sea faces legal challenges due to the absence of a clear legal basis in the UUPA, while the sea is subject to the maritime and environmental legal regime.

The phenomenon of law enforcement in Indonesia today often causes controversy, polemics, resistance, protests or sharp criticism from various groups. The opinions of various parties who disagree with this legal process are often based on the assumption of harming the legal justice of the community who actually no longer agree with the formal legal process through the criminal justice system. One concept that is considered appropriate to overcome various legal problems as described above is to use the restorative justice principle approach. The purpose of this study is to determine the regulation of criminal law related to the settlement of criminal cases by the police and prosecutors by applying the principle of restorative justice based on progressive legal theory. The method used in this study is the normative juridical method. The results of this study provide an overview that: First, Legal regulations related to the settlement of criminal cases by police investigators and prosecutors using the principle of restorative justice are regulated in Articles 13 to 15 of the Chief of Police Regulation Number 8 of 2021 concerning Handling of Criminal Acts Based on Restorative Justice (PTPBKR) and Articles 4, 5 and 6 of the Republic of Indonesia Prosecutor's Office Regulation Number 15 of 2020 concerning Termination of Prosecution Based on Restorative Justice (PPBKR). Second, The procedures for resolving criminal cases using the restorative justice principle approach by the police are regulated in Articles 11 to 18 of the PTPBKR, while the procedures for resolving criminal cases using the restorative justice approach by the prosecutor's office are regulated in Articles 7 to 14 of the PPBKR

Management of incoming and outgoing mail has an important role in the efficiency and effectiveness of the administration of the Medan City National Land Agency (BPN). This research aims to analyze the process of managing incoming and outgoing mail and identify the challenges faced in this process. Data collection methods were carried out through direct observation, interviews and documentation studies. The research results show that the management of incoming and outgoing mail at BPN Medan City has improved through the implementation of a mail management information system. However, there ar e still several obstacles such as the length of time the process of entering letters is made and letters being lost. This research recommends improving procedures, increasing internal coordination, and investing in information technology infrastructure to increase the efficiency and effectiveness of managing incoming and outgoing mail at BPN Medan City.

Law enforcement serves as a fundamental mechanism for establishing order, security, and peace within society. It encompasses efforts to prevent or eliminate violations of the law, addressing issues both preventively and repressively. However, challenges arise when actions taken do not align with established procedures. The appropriate course of action within a legal framework is essential, and when discussing legal protection in the context of procedural law, it is important to clarify that such protection should not be interpreted as a means to shield offenders from accountability. This study seeks to evaluate law enforcement in Indonesia through the lenses of legal certainty, justice, and societal benefit. Employing a literature review methodology, which relies on expert opinions, the findings indicate notable deficiencies in the law enforcement system in Indonesia. For an extended period, those seeking justice within society have yearned for equitable law enforcement. Nevertheless, current practices in law enforcement tend to prioritize legal certainty over the community's sense of justice. Various court decisions, for example in the case of grandmother Minah and Aal, the sandal thief, seem to illustrate that law enforcement tends towards the view that law is law and has given rise to public disappointment with law enforcement in Indonesia.

The objective in this study involves demonstrating the importance in the role of Islamic economic units in eradicating accounting illiteracy, because the adoption of specific basics can enhance transparency and contribute to improving the level of financial reporting, which enhances confidence between investors and customers and thus facilitates decision-making and enables shareholders through informed decisions based on accurate financial information provided by those units, which achieves sustainable economic development and enhances the ability of those units to adapt to economic and social variables as The adoption of these units of Islamic accounting standards based on the principles of Islamic Sharia will help enable individuals working in these units and stakeholders to understand the principles of Islamic accounting and associated standards and then direct them towards correct investment decisions, this research used the deductive approach in the theoretical side and the inductive approach in the practical side by preparing a survey list for a sample of workers in Islamic economic units as well as investors and stakeholders, as the sample included 70 forms that were analyzed statistically. Using the SPSS program, it was concluded that there is a role for the adoption of Islamic economic units of AAOIFI  standards in the eradication of accounting illiteracy and its reflection on investment decisions, and the research recommends the need to pay attention to important methods and procedures in promoting accounting literacy in Islamic economic units through the organization of workshops and training courses for employees.Establishing educational curricula commensurate with their needs, cooperating with educational institutions, and preparing partnerships with universities and institutes to provide specialized educational programs to support this field, as accounting literacy in Islamic economic units needs integrated efforts based on activating Islamic accounting standards, which contributes to achieving sustainable development and enhancing economic performance.