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This research aims to determine the internal control system for merchandise inventory in the company and the internal control system for merchandise inventory using COSO as well as the obstacles faced in the internal control system for merchandise inventory. This research uses a qualitative method with a descriptive approach, with data collection techniques through interviews, observation and documentation. The data sources for this research are primary data and secondary data. The research results obtained from this research are: firstly, the internal control system for merchandise inventory at the Oriens Jaya Medan Motor Vehicle Spare Parts Distributor is implemented based on established procedures, secondly, the internal control system for merchandise inventory uses COSO from 5 (five) components which have 17 ( seventeen) the principles contained in all of these principles have been answered but there are some that do not yet exist in the company including code of ethics and ethical standards, officially written organizational structure, does not have an audit committee, does not have CCTV, does not set strict sanctions , and there was no bar code scanning device, and the third problem faced was human error which resulted in inventory differences and delays in sending goods by expeditions, damage to goods due to expeditions and customers (shops) taking a long time to send returned goods.

Financial information will have benefits if it is delivered on time to the user, which is closely related to agency theory, where in agency theory it is explained that the owner supervises the agency (employees) so that it can perform more efficiently. The value of timeliness of financial reporting is important for the level of usefulness of the report. This research aims to examine profitability and company size on delays in company financial reports. This research sample consists of 12 companies with 36 financial report data registered with JII for 2019-2021. To test the hypothesis, secondary data was used using the purposive sampling method. The data analysis technique uses multiple linear regression analysis. The results of the analysis show that the profitability variable has a significance value of 0.036, which means that hypothesis X1 has a positive effect on delays in the company's financial reports because the significance value is less than 0.05. The company size variable has a significance value of 0.001, meaning that hypothesis X2 has a significant effect on variable Y because the significance value is less than 0.05

Based on the results of research conducted that: (1) The concept in Islamic economics is something promised and paid by tenants as compensation or payment for the benefits they enjoy. In principle, anything that can be used as a medium of exchange in buying and selling may be used for payment in wages. In addition, wages must be something of value and permitted by syara' and the amount must be known. The amount of the prescribed wages is known by both parties, both in terms of rent and wages. An appropriate reward according to syara' is something of value and there is pleasure between the two parties. (2) The concept of Islamic economics regarding the payment system for rice field plowing services in Aek Bonban Village, Aek Nabara Barumun District, is in accordance with Islamic economic theory. The land owner gives the plowman's wages at the promised time. For every job of plowing a field, the owner of the field immediately gives his wages. There is a small portion that pays wages later or even after the harvest, but there is no intention to delay or prolong the payment of wages. Even so, this can be understood by both parties, because financially the owner of the rice field must be able to pay wages, and usually. this has been agreed before. because it has fulfilled the pillars and conditions of wages. where in the agreement made between the owner of the rice field and the rice farmer contains the amount of wages and the time of payment of the wages. So that there is no element of fraud in it that can harm either party.

Drug management is a cycle including selection, procurement, distribution and use which is supported by an appropriate organizational structure, finances and management information system. The aim of this research is to determine drug management in the Pharmacy Installation at RSUD dr. Soeratno Gemolong, Sragen Regency.This research uses prospective and retrospective methods. Where retrospective data is taken from 2022 data. Prospective data is taken through direct observation. The results of this research are: the percentage of available funds and the required funds is 80%, the percentage of procurement and actual use is 98%, invoice errors are 0.47%, there are no delayed payments by hospitals, compatibility between drugs and stock cards is 100% , drug availability level of 16 months, warehouse management system with FIFO, FEFO and LASA marking systems, average time used to serve compounded prescriptions is 11 minutes and non-mixed prescriptions is 7 minutes, conformity of drug items with the National Formulary is 93%, frequency of procurement of each drug item 4-6x a year, turn over ratio 3 times, percentage of expired and damaged drug value 5.05%, dead stock percentage 3%, number of drug items per prescription sheet 3.5 items, percentage of prescriptions with generic names 88%. These results indicate that drug management in the Pharmacy Installation at RSUD dr. Soeratno Gemolong, Sragen Regency is not yet good.

Background: CT scans can be used as a supporting tool to evaluate various abnormalities and determine certain clinical conditions, one of which is that abdominal examination is used to make clinical diagnoses such as liver metastatic colon adenocarcinoma. Three-phase abdominal examination technique for clinical adenocarcinoma colon liver metastases carried out at Persahabatan Hospital using intravenous injection of contrast media without oral and rectal use with a delay time technique. Results: The three-phase abdominal CT scan examination procedure for clinical adenocarcinoma colon metastases to the liver was carried out using the Abdomen_3Phase protocol with a helical type scan with intravenous administration of contrast media which was sufficient to confirm the diagnosis with post-contrast scanning, namely in the arterial phase using a delay of 22-25 seconds, for the venous phase, that is 50-60 seconds, then for the equilibrium/delayed phase, that is 90-100 seconds from the beginning of the introduction of the contrast medium which is reconstructed into a 5 mm slice thickness sagittal and coronal section. A three-phase abdominal examination is carried out to evaluate abnormalities in the abdomen such as intra-abdominal masses so that it can differentiate between masses and metastases. Conclusion: The technique of inserting contrast media into a three-phase abdominal examination in clinical adenocarcinoma colon liver metastases at the radiology installation at Persahabatan Hospital, East Jakarta is carried out intravenously and is sufficient to confirm the patient's diagnosis. This is done because the focus is on assessing the liver, where the liver is a dense cavity. so that to assess abnormalities in the liver, contrast media can be injected intravenously, and for the condition of the colon, it can be assessed in general terms without going oral or rectal.

This thesis is entitled Analysis of the Application of Islamic Business Ethics in Business Success (Study on Ilham's rempeyek business in Jambi City). This study aims to determine the application of Islamic business ethics in accordance with the principles of Islamic business ethics according to Faisal Badroen and the indicators of business success are capital, income, sales volume, production output and labor. The method used in this research is descriptive qualitative, where in collecting data the researcher uses observation, interview and documentation methods. The results showed that Ilham's peanut brittle business had implemented Islamic business ethics well in running his business and had a positive impact on the success of his business. Obstacles in applying Islamic business ethics to Ilham's peanut brittle business in Jambi city are keeping promises caused by a lack of manpower in the production sector causing delays in product delivery to consumers and inaccuracy in delivering products to consumers. The solution in applying Islamic business ethics to Ilham's peanut brittle business in the city of Jambi is to recruit workers, especially in the production sector so that production results can meet consumer demands and be more careful and thorough when delivering products to consumers.

The aim of this research is to find out how accounting recording techniques are used in Tanjung Selamat Village, Kec. Percut Sei Tuan, and how it impacts the accountability of village allocation control (ADD). Qualitative descriptive is a type of research methodology used in this research. using data collection techniques, document analysis, and interviews. To speak for the village secretary and treasurer and collect documents related to budget realization records, this research uses a data collection strategy. Based on research findings, Tanjung Selamat Village in Kec. Percut Sei Tuan has created an accounting record system as a consequence of using village financial techniques (siskeudes). The application of accounting record techniques to the general control of accountability for village capital allocation proves that the implementation of village equity allocation is transparent, accountable and accountable. There are only a few obstacles, such as submitting the budget to the village head, which sometimes causes delays. But overall the practice of village financial control is very good and in line with PERMENDAGRI number 20 of 2018.

One of the tasks of airlines is to ensure the quality of service related to punctuality. Lion Air YIA Airport often experiences problems related to delays, namely the unauthorized refusal by the carrier to carry out the carriage agreement due to factors such as weather conditions that make it impossible to carry out flight activities, passenger delays during boarding time, and delays from pilots, co pilots, cabin crew, catering and, aircraft unpreparedness or handling in the area. This study aims to determine the handling of delays at Lion Air Airlines at Yogyakarta International Airport. This study used qualitative research methods with data collection techniques in the form of observation, interviews, and documetation. The data analysis used is Data Reduction, Data Presentation, and Conclusion. The triangulation techniques used are source triangulation and triangulation techniques. The implementation of this research was carried out on September 1 – September 30, 2022 at Yogyakarta International Airport. The results of this study are factors that cause flight delays (delay) are dominant factors, namely weather factors in the form of heavy rain and unstable wind speed. As well as other factors, namely problems from the previous airport, weather factors in the form of heavy rain and unstable wind speed. errors during passenger checks or fitting boarding documents, and damage to aircraft engines, and overcrowding of flights. The handling carried out by Lion Air YIA International Airport is in accordance with the rules of the Law and the rules of the airline itself, including giving snacks or drinks to passengers, and reimbursing money or costs in accordance with the rules of the Law and the airline's own rules. The solution to overcome problems in handling delays is to communicate with cathering parties to avoid delays in procuring delay service and try as much as possible to understand passengers by paying attention to passengers.    

The purpose of this research is to find out about the preparation of equipment and documents before carrying out dry bulk unloading activities at PT Wahana Intradermaga Niaga Belawan. Preparation of equipment and documents before unloading dry bulk is a crucial step in ensuring smooth, safe and effective operations at ports and distribution facilities. This process involves moving goods in dry form, such as grain, coal, and wheat, from a means of transportation to a storage area or final destination. In the process of preparing equipment and documents before carrying out dry bulk unloading activities, problems often occur such as damage to unloading equipment and delays in documents caused by lack of information and difficulties in compiling complete documents, so that the service will have a less effective impact and hinder the implementation of loading and unloading. In addition, the author will highlight the importance of complete documents, such as loading and unloading permits, contractual agreements, and security documentation, to ensure legal compliance and smooth operations. This research method uses the field research method (field research) and the library research method (retrieval of data from the library). The results of this research are that by paying careful attention to the preparation of equipment and documents before starting dry bulk unloading activities, companies can increase operational efficiency, reduce the risk of accidents, ensure legal compliance, and maintain safety for all parties involved.

The purpose of this research is to find out about the preparation of equipment and documents before carrying out dry bulk unloading activities at PT Wahana Intradermaga Niaga Belawan. Preparation of equipment and documents before unloading dry bulk is a crucial step in ensuring smooth, safe and effective operations at ports and distribution facilities. This process involves moving goods in dry form, such as grain, coal, and wheat, from a means of transportation to a storage area or final destination. In the process of preparing equipment and documents before carrying out dry bulk unloading activities, problems often occur such as damage to unloading equipment and delays in documents caused by lack of information and difficulties in compiling complete documents, so that the service will have a less effective impact and hinder the implementation of loading and unloading. In addition, the author will highlight the importance of complete documents, such as loading and unloading permits, contractual agreements, and security documentation, to ensure legal compliance and smooth operations. This research method uses the field research method (field research) and the library research method (retrieval of data from the library). The results of this research are that by paying careful attention to the preparation of equipment and documents before starting dry bulk unloading activities, companies can increase operational efficiency, reduce the risk of accidents, ensure legal compliance, and maintain safety for all parties involved.

Stunting is a condition of chronic malnutrition due to malnutrition over a long period of time, causing growth disorders in children, meaning that the child's height is lower or shorter (does not grow strong) compared to children of the age standard. The physical and mental growth and development of children can cause developmental delays in children. The risk of disease and death as well as delays in the development of children's motor and mental abilities are closely related to developmental delays. If it is not addressed, the problem of stunting will arise, which is considered to be a result of malnutrition, a serious problem for a country, namely hampering a country's development because its human resources are of poor quality (Fauza et al., 2022). For this reason, joint efforts are urgently needed to resolve the stunting problem in Indonesia. Socialization is an effort carried out by the Kubang Jaya Community Health Center which is the first step taken to overcome the Stunting phenomenon among the community in Kepau Jaya Village, Siak Hulu District, Kampar Regency. This socialization was attended by PKK mothers, pregnant mothers, mothers with babies under 5 years old, as well as the KUKERTA team from Kepau Jaya Village. The delivery of socialization concerns the causes of stunting, how to overcome it, and how to avoid stunting. The benefit of this activity is providing all the information and understanding to mothers in Kepau Jaya Village. By conducting outreach activities to mothers of toddlers about the dangers of stunting and how to prevent it and creating a program to provide basic necessities to prevent stunting in children. This program can be used to overcome the stunting phenomenon that occurs in communities in Kepau Jaya Village, Siak Hulu District, Kampar Regency. Every parent must be aware of the dangers of stunting in children which can hinder the child's further growth and development.  

Stunting is a chronic nutritional condition caused by long-term malnutrition resulting in impaired growth and development in children. Toddlers are very susceptible to disease and nutritional disorders that can cause delays in growth and development. Stunted children have a higher risk of developing degenerative diseases and death. This community service was carried out in Gunung Kesiangan Village, Benai District, Kuantan Singingi Regency. The purpose of this community service activity is to 1) inform and educate the public about malnutrition and stunting in children, 2) increase public knowledge and understanding of stunting prevention, 3) increase awareness of mothers about child development from an early age. The benefit of this community service is changing people's behavior so they better understand what stunting is, its causes, and efforts to prevent it from an early age, even during pregnancy. The targets of this activity are pregnant women, breastfeeding mothers and children aged 0-2 years. The method used in community service activities is to distribute brochures about stunting to posyandu.

This study aims to determine the wage system for oil palm farmers in Dusun Durian Takar, Kemuning District: an Islamic economic review, and how Islamic economic values ​​are applied in the wage system for oil palm farmers in Dusun Durian Takar Kemuning district. This study used a qualitative research type, the subjects of this study were the owners of the plantations and oil palm farmers, while the object was the wage system for oil palm farmers in Durian Takar village, Kemuning sub-district in an Islamic economic review. The sampling technique was obtained through data sources with consideration (certain criteria) based on a sample data source totaling 14 oil palm farmers, the data collection techniques in this study were interviews and documentation, and the analysis techniques used interactive analysis, namely, data reduction, data presentation , and drawing conclusions. The results of this study indicate that the wage system for oil palm farmers in the Durian Takar hamlet, Kemuning sub-district: an Islamic economic review, because the garden owners discuss in advance the amount of wages to be given so that the farmers can find out the wages given for each type of work in the management of oil palm plantations, and the garden owner discussed the procedure for payment, the garden owner did not delay payment of wages, wages were given directly to workers after the work was completed.

This study aimed to determine the financial and budget administration management at Waigete Sub-District Office, Sikka Regency. This study was a descriptive qualitative and employed a case study design. The technique of analysis employed in this research was descriptive analysis consisting of collecting and filtering information thoroughly and in detail, then it was elaborated to obtain a clear description. Data was collected using observation, documentation, and interviews.   Based on the results of the study, it was concluded that the management of financial and budget administration at the Waigete sub-district office starting from planning, budgeting, implementation, and administration were good while the issues were in reporting and accountability for budget implementation. They were not optimal due to the lack of human resources quality (HR) who had accrual-based abilities or skills in utilizing existing information technology and delays or time mismatches in annual financial reporting.      The delay in question was regarding the delay in the completeness of official travel report receipts used as transaction evidence to make accountability letters. Thus, the quantity of acceleration of programs and the submission of accountability reports was not optimal.    

The manufacturer's job is to distribute goods efficiently to meet consumer demand. If goods are delivered on time and are of acceptable quality and quantity, customers will be happy. As a result, a company's productivity levels can be greatly increased with a competent production system. This raises the issue that companies must be able to manage production schedules and prioritize client requests to avoid delivery delays, build excessive amounts of raw material inventory, and increase overall company profitability.

 Language development is the most important aspect in early childhood. Many children use gadgets as a means of playing. Children who play with gadgets prefer to play with the gadgets they like. The aim of the research is to determine the effect of using gadgets from an early age on speech delays in toddlers. Method; The research is an observational analytic correlation, the research design used is cross sectional. The population in this study were all mothers with toddlers aged 3-5 years in Wonoyoso Village, Pekalongan Regency, totaling 150 and the number of samples was 60. The sampling technique used was purposive sampling. Analysis in this study used the Chi-Square statistical test. Results; the total frequency of using gadgets below 4 times a week is 30 children (96.77%) while those who have a frequency of using gadgets more than 4 times a week are 1 child (3.23%). the use of gadgets with high duration totaled 26 children (76.47%) in the category of children said to be normal in speech and language development, while in the category of children late in language and speech development there were 8 children (13.33%). Conclusion; There is a significant relationship between gadget use and delays in speech and language development in toddlers.

This research is motivated by the still not optimal performance of the Banjar City Regional Finance and Revenue Management Agency employees which is characterized by frequent recording and reporting errors involving administrative management, the completion of existing work that is not in accordance with work achievement targets, employees who arrive late from work hours entering work that has been determined, besides that employees often leave the effective time of working hours and delays in completing work. The formulation of the problems posed in this study are as follows: 1. How does competence affect employee performance? 2. How does work motivation affect employee performance? 3. How does work discipline affect employee performance? 4. How does competence, motivation and work discipline simultaneously influence employee performance at the BPKPD in Banjar City? The method used in this study uses quantitative methods. Data collection techniques through questionnaires, literature, and documentation. With a research sample of 50 employee respondents and data analysis used through statistical tests of correlation and multiple regression using SPSS version 26.00 for windows. The research results show: 1). Competence tends to be good and employee performance is high, so competence has a positive and significant effect on employee performance. This means that the better the competence, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency. 2). Work motivation tends to be good and employee performance is high, so work motivation has a positive and significant effect on employee performance. This means that the better the work motivation, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency. 3). Work discipline tends to be good and employee performance is high, so work discipline has a positive and significant effect on employee performance. This means that the better the work discipline, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency 4). Competence, motivation and work discipline tend to be good and employee performance is high, so that competence, motivation and work discipline have a positive and significant effect on employee performance. This means that the better the competence, motivation and work discipline, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency.    

Fine motor development is a movement that only involves small muscles in the body, such as skills in using fingers and wrist movements. Delays in fine motor development are caused by the lack of opportunities for children to play, the stimulation that children receive is good by parents. This study aims to determine the effectiveness of playing collage and plasticine therapy on fine motor development in children 4-5 years old at Zainul Hasan Genggong Kindergarten, ProbolinggoThis type of research is pre-experimental with a two group pretest-posttest research design. The population was 46 respondents who met the inclusion requirements of the study were selected using a total sampling technique. Children's fine motor development was measured using an observation sheet, and information was gathered using editing, coding, scoring, and tabulating procedures. In both groups, the data were evaluated using the Wilcoxon test hypothesis.The results showed that the value of ρ Value α = 0.000 in the collage playing group and the value of ρ Value α = 0000 in the plasticine playing group. The significant level of ρ Value < α 0.05, it is stated that both therapies are effective in developing children's fine motor development. However, judging by the results of the observation, the post-test value of playing plasticine therapy was more with the results of the BSB category being 20 children. Due to the age characteristics in group 2, there were more 4 years of age at that age, children's fine motor development was more rapid.Collage and plasticine games are a series of therapies to develop fine motor development in children. For further researchers, it is recommended to add variety of images in collage play therapy, to approach children more when given play therapy.    

Pemphigus vulgaris (PV) is a chronic intraepidermal bullous disease that causes extensive skin lesions. Pemphigus vulgaris initially appears in the form of vesicles and loose-walled bullae that break easily on normal skin, which then develop into bullae with an erythematous base, then rupture, causing erosion, excoriation, which is usually accompanied by crusting and pain. Bullae occur due to damage or damage to intercellular adhesion due to IgG autoantibodies to desmoglein 3, causing epithelial cells called acantholysis (epidermal cell separation reaction). The hallmark of pemphigus is erosion that extends into normal skin by pulling on remnants of the blister wall or rubbing on the periphery of an active lesion. Erosion can be induced on normal-appearing skin away from the active lesion by mechanical stress or shear, a phenomenon known as the Nikolsky sign. Prognosis before corticosteroids are used, death occurs in 50% of patients within the first year. Treatment with corticosteroids makes the prognosis better. Pemphigus vulgaris in the early stages will be easier to control than those with widespread manifestations, the mortality rate will increase if there is a delay in therapy.

Innovations in concrete design continue to be made to obtain maximum strength. The granulated sugar can be an added ingredient that functions to inhibit the concrete setting time so it doesn't dry out too quickly. Use to delay concrete setting time (setting time) for example with hot weather conditions, or extend compaction time to avoid cold joints and avoid the impact of settlement when fresh concrete is carried out at the time of casting. As for the curing experiment/treatment of the concrete by immersion in seawater to find out how construction buildings on the seaside affect construction such as bridge abutments, pile caps or buildings on the coast that are submerged or exposed to sea water whether there is a decrease in the quality of making concrete blocks. The experiment was carried out by adding a variety of granulated sugar to the concrete mixture of 50 grams (2% by weight of water), 70 grams (3% by weight of water) and 100 grams (4% by weight of water) then all the samples were immersed in sea water. Based on the results of the flexural strength test of concrete after 28 days of age, the highest test results obtained for the flexural strength of concrete were the addition of 100 grams of granulated sugar worth 3.00 MPa for the second was the addition of 50 grams of granulated sugar worth 0.515 MPa and for the third was the addition of sugar sand 70 grams 0.454 Mpa. This composition cannot be said to have decreased due to immersion in sea water, because there is no proven comparison with immersion using ordinary water.