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Central warehouse PT. X is a place to store materials needed for production. PT. X is a large company operating in the maritime and energy sectors. 5S work culture (Seiri, Seiton, Seiso, Seikatsu, Shitsuke) is a work culture adopted from Japan which aims to create an orderly work environment and increase safety, efficiency and reduce non-value added activities. The implementation of the 5S+Safety culture is implemented according to the SOPs in the central warehouse, but the implementation is not optimal. Implementation of the 5S+Safety method in the PT warehouse. X is considered not optimal because only 2S (Seiketsu and Shitsuke) is running well while 4S (Seiri, Seiton, Seiso, Safety) is not running well. Warehouse employees are advised to apply the 5R checklist and carry out routine independent audits which will be supervised by the department head. Therefore, this research was conducted to evaluate the implementation of 5S+Safety in PT. X’s  central warehouse. Evaluation results using the 5S+Safety method support increasing company productivity and performance.    

This research examines village financial management in Bluri Village based on Minister of Home Affairs Regulation Number 20 of 2018 in Bluri Village, Solokuro District, Lamongan Regency. The aim of this research is to determine the implementation of village financial management. This research method uses descriptive qualitative, the researcher uses a case study approach in Bluri Village, where the research informants are village officials. Observation, interviews, and document study are the data collection methods used in this research. Data analysis includes data organization, which is done by organizing the data that has been collected during the research so that it is neater. The conclusion of this research is that the implementation of village financial management in Bluri Village is broadly in accordance with Minister of Home Affairs Regulation Number 20 of 2018 starting from the planning, implementation, administration, reporting and accountability processes, although there are several things that are still not in accordance with the target time.

This research aims to find out how the Strengthening Pancasila Student Profile (P5) Project activities at SD Negeri 18 Padang City are implemented and their impact on students. This research uses a qualitative approach with descriptive methods. The instruments used in this research are documentation, interviews and observation. Data was collected through interviews with one of the class V teachers who implemented an independent curriculum in learning, and involved 4 classes starting from grades 3-6 as participants in P5 activities. In this case, implementing the independent curriculum, students are involved in implementing projects as part of these activities. Based on the results of observations of the implementation of P5 at SD Negeri 18 Padang City, it can be concluded that implementing P5 is a very important approach in achieving the Pancasila Student Profile. P5 activities provide students with the opportunity to increase their knowledge, which plays a crucial role in the formation of their character. Moreover, P5 allows students to learn from their surroundings, which enriches their learning experience.

STBM is a comprehensive approach that not only includes sanitation infrastructure development, but also emphasizes changes in community behavior and sustainable waste management. Thus, in the implementation of STBM, the 3R Waste Disposal Site (TPS) is a key component in sustainable waste management. TPS 3R refers to waste management with the 3R principles, namely Reduce, Reuse, and Recycle. However, in this case Menur Pumpungan Village still does not have a 3R-based waste processing facility. So it is necessary to plan the optimal design of TPS 3R to be applied in the future and be able to make a significant contribution in efforts to realize Community-Based Total Sanitation. To calculate the number of TPS 3R services as the basis for design, data on the population in 2023 and the waste generation rate of 2.6 liters/person/day were used. Based on the calculations made, in an effort to support the implementation of the Community-Based Total Sanitation program. The construction of TPS 3R, which is planned to be able to serve the domestic waste processing of the entire Menur Pumpungan urban village community, is expected to reduce the amount of waste entering the landfill. The total land required for operational facilities is 511.85 m2 with a TPS 3R design consisting of a 440.85 m2 waste processing area and 96 m2 of other supporting facilities..

Abstrac. The purpose of this Community Service aims to provide and convey the basic ideas of the theoretical conceptual framework and the Implementation of Anti-Corruption Education through the learning of Citizenship Education (PKn) as a strengthening of the nation's character in Senior High Schools. The main target of anti-corruption education is to introduce the phenomenon of corruption which includes criteria, causes and consequences, increase intolerance towards acts of corruption, demonstrate various possible efforts to fight corruption and contribute to previously set standards such as realizing values and capacities to oppose corruption among generations. young. Besides that, students are also brought to analyze standard values that contribute to corruption and values that reject or disagree with acts of corruption. Therefore, anti-corruption education is basically the planting and strengthening of basic values that are expected to be able to shape anti-corruption attitudes in students. Efforts to prevent corruption can be instilled from an early age, when children are still in elementary school, middle school or high school. The method of this activity is in the form of assistance in the implementation of Anti-Corruption education through Citizenship Education (PKn) in Senior High Schools Keywords: Anti-Corruption Education (PKn) Character of the Nation. Abstrak. Tujuan Pengabdian Masyarakat ini bertujuan untuk memberikan dan menyampaiakan ide-ide dasar kerangka konseptual teoritis dan Implementatif Pendidikan Antikorupsi melalui pembelajaran Pendidikan Kewarganegaraan (PKn) sebagai penguat karakter bangsa di Sekolahan Menengah Atas. Target utama Pendidikan antikorupsi adalah memperkenalkan fenomena korupsi yang mencakup kriteria, penyebab dan akibatnya, meningkatkan sikap tidak toleran terhadap tindakan korupsi, menunjukan berbagai kemungkinan usaha untuk melawan korupsi serta berkontribusi terhadap standar yang ditetapkan sebelumnya seperti mewujudkan nilai-nilai dan kapasitas untuk menentang korupsi dikalangan generasi muda. Disamping itu siswa juga dibawa untuk menganalisis nilai-nilai standar yang berkontribusi terhadap terjadinya korupsi serta nilai-nilai yang menolak atau tidak setuju dengan tindakan korupsi. Karena itu pendidikan antikorupsi pada dasarnya adalah penanaman dan penguatan nilai-nilai dasar yang diharapkan mampu membentuk sikap antikorupsi pada diri peserta didik. Upaya pencegahan korupsi dapat ditanamkan sejak dini, sejak anak masih duduk di bangku SD, SMP, maupun SMA. Metode kegiatan ini berupa pendampingan Implementasi pendidikan Antikorupsi melalui Pendidikan Kewarganegaraan (PKn) di Sekolahan Menengah Atas Kata Kunci: Pendidikan Antikorupsi, (PKn) Karakter Bangsa.

This study aims to explore and analyse the implementation of caregiver attention in children's social interaction at Hanifah III Gadut Orphanage, Tilatang Kamang District, Agam Regency, West Sumatra. The main focus of this research is to understand how caregivers at the orphanage provide attention to the children living there and how this affects their social interactions. This research uses a qualitative approach with a case study method. Data were collected through in-depth interviews with caregivers, observation of the social interactions of children in the orphanage, and analysis of relevant documents. The results showed that caregivers' attention to children at Hanifah III Gadut Orphanage is very important in shaping healthy social interactions. The implementation of this attention includes psychological, emotional, and social aspects, all of which have an impact on children's development. In the context of orphanages, caregiver attention also has a significant role in forming interpersonal bonds between caregivers and foster children. This research is expected to provide further understanding of caregiving practices in orphanages and contribute to our understanding of the importance of mindfulness in shaping the social interactions of children living in such environments.

Algorithms and programming play a crucial role in problem solving and software development. The origin of the word "algorithm" comes from "algorism," and its history can be traced to Abu Ja'far Muhammad Ibn Musa Al-khuwarizmi. This article presents definitions of algorithms from several sources, such as Kani (2020), Jando &; Nani (2018), Munir & Lidya (2016), and Sismoro (2005). The programming algorithm, as a series of logical and systematic steps, becomes the core in Troubleshooting. The research method applied is descriptive and qualitative, by collecting information from various sources, including books, journal articles, and research reports. The discussion in this article covers the significance of algorithms in everyday life and their application in computer programming. In addition, this article details the basic concepts of algorithms, the role of programming languages, and algorithm representation techniques. In the discussion section, it was revealed that algorithms involve logical and systematic steps to solve a task or problem. The basic structure of the algorithm includes repetition, branching, and sequential order. Programming languages contribute to simplifying human interaction with computers, increasing productivity, as well as facilitating software maintenance and development. Algorithms can be represented in the form of descriptive sentences, pseudocode, or flowcharts. Flowcharts use symbols to illustrate the steps of solving a problem. Repetition, branching, and sequential structures can be clearly described through flowcharts. This article provides a comprehensive overview of algorithms and programming, giving readers insight into the basic concepts, implementation, and importance of algorithms in the context of computer programming.

This journal explores strategies aimed at enhancing Arabic writing skills (kitabah). The study investigates diverse approaches, including practical exercises, technological integration, and differentiation methods. The research reveals that engaging students in relevant writing activities and leveraging digital resources significantly contributes to the development of their creativity and proficiency. Moreover, the implementation of differentiated approaches proves effective in catering to the diverse needs of students. This abstract emphasizes the importance of employing varied and contextual strategies for optimal outcomes in teaching Arabic writing skills.

Algorithms and programming play a crucial role in problem solving and software development. The origin of the word "algorithm" comes from "algorism," and its history can be traced to Abu Ja'far Muhammad Ibn Musa Al-khuwarizmi. This article presents definitions of algorithms from several sources, such as Kani (2020), Jando &; Nani (2018), Munir & Lidya (2016), and Sismoro (2005). The programming algorithm, as a series of logical and systematic steps, becomes the core in Troubleshooting. The research method applied is descriptive and qualitative, by collecting information from various sources, including books, journal articles, and research reports. The discussion in this article covers the significance of algorithms in everyday life and their application in computer programming. In addition, this article details the basic concepts of algorithms, the role of programming languages, and algorithm representation techniques. In the discussion section, it was revealed that algorithms involve logical and systematic steps to solve a task or problem. The basic structure of the algorithm includes repetition, branching, and sequential order. Programming languages contribute to simplifying human interaction with computers, increasing productivity, as well as facilitating software maintenance and development. Algorithms can be represented in the form of descriptive sentences, pseudocode, or flowcharts. Flowcharts use symbols to illustrate the steps of solving a problem. Repetition, branching, and sequential structures can be clearly described through flowcharts. This article provides a comprehensive overview of algorithms and programming, giving readers insight into the basic concepts, implementation, and importance of algorithms in the context of computer programming.

This journal explores strategies aimed at enhancing Arabic writing skills (kitabah). The study investigates diverse approaches, including practical exercises, technological integration, and differentiation methods. The research reveals that engaging students in relevant writing activities and leveraging digital resources significantly contributes to the development of their creativity and proficiency. Moreover, the implementation of differentiated approaches proves effective in catering to the diverse needs of students. This abstract emphasizes the importance of employing varied and contextual strategies for optimal outcomes in teaching Arabic writing skills.

This research aims to produce intuitive, interesting, and efficient mathematics learning media. This research is a development research that uses research and development (r&d) with the addie model that covers a sequence of stages ranging from analysis, design, development, implementation, and evaluation. This study was conducted on students of x grade smk netherlands 37 south jakarta. The research subjects that used are students of class xi with bintaro learning media. The number of students in the class is 28 students. The data collection techniques that used are validation and questionnaire filling. The result of this study shows that the use of bintaro props can be used as an alternative to help students to understand mathematics lesson on trigonometric material.

Big data processing has become an important aspect of computer science and various industries in the digital age. Efficient and timely programming algorithms play a central role in addressing the challenges presented by big data. This journal focuses on various optimization methods and techniques that can be applied in the development of programming algorithms for processing big data. Supporting and relevant references are used to illustrate the concepts and techniques presented in this paper. Discussions include parallel methods, data compression, indexing, divide and conquer strategies, and greedy algorithm approaches. Case studies on the implementation of fast sorting algorithms in the context of big data processing are also presented. The understanding and application of these optimization methods are important in maximizing the efficiency and performance of programming algorithms in dealing with big data, and they play a key role in the development of relevant information technology solutions.  

The purpose of this research is to determine the ability of auditors, professional skepticism of auditors, and audit techniques on the effectiveness of carrying out investigative audits in disclosing fraud. This research uses a description based on a literature review of previous research regarding the Influence of Auditor Ability, Auditor Professional Skepticism, and Audit Techniques on the Effectiveness of Carrying Out Investigative Audits in Disclosure of Fraud. The technique used in this research is collecting, comparing and analyzing previous research related to the role of auditors in preventing and detecting fraud. The results of this research show that the auditor's ability, the auditor's professional skepticism and audit techniques have a positive effect on the effectiveness of carrying out investigative audits in disclosing fraud so that the higher an auditor's ability, the smaller the error rate and the more effective the implementation in disclosing fraud.

Income Tax Article 21 is a tax imposed on the income of taxpayers. The purpose of this study is to analyze the application of the calculation, withholding, and reporting of Income Tax Article 21 derived from PT ASKRINDO Surabaya Branch. Income Tax Article 21 plays an important role in the context of taxation, especially in regulating the imposition of taxes on employee income obtained from the company. This research is motivated by efforts to avoid additional costs due to errors and delays in calculating, withholding, or reporting employee tax payments in accordance with Income Tax Article 21. The research method used in this study uses a descriptive method with a qualitative approach. The data sources used in this research are primary data and secondary data. The data was obtained by means of observation, interviews and documentation with informants from PT ASKRINDO Surabaya Branch. This research produces a conclusion that shows taxpayer compliance with Income Tax Article 21 is supported by the company's tax payment system. PT. ASKRINDO Surabaya Branch in the implementation of the calculation, withholding and reporting of Income Tax (PPh) Article 21 is in accordance with the current law.

As Chat GPT rose to fame rapidly, it has drawn attention of researchers around the globe to conduct studies related to the use of Chat GPT in various sectors including education. This study aims to investigate the use of Chat GPT in ELT through reviewing numerous previous related journal articles. In this review study, the researchers collected thirty journal articles from several primary online databases, such as: ERIC, Google Scholar, Sage Pub, ProQuest, Elsevier, Academia, and Research Net. To analyze the data, the researchers performed a set of procedures, namely data selection, classification, analysis, and conclusion. The results indicate that Chat GPT is a powerful tool that potentially brings benefits yet it requires more consideration and caution to be properly and effectively implemented. In a nutshell, the role of human resources is required to remain dominant and Chat GPT is probably used as a supporting element in ELT. It is expected that this study provides fruitful insights that are highly beneficial to promote proper understanding and implementation of Chat GPT in ELT.

This study was aimed to develop mobile learning media for students' learning interests at SMP Negeri 18 Medan which meet valid, practical and effective criteria. The research method used is the ADDIE development model which has 5 stages, namely: analysis, design, development, implementation and evaluation. The subjects of this study were 35 students of class IX-2 at SMP Negeri 18 Medan. The results showed that: (1) the development of mobile learning media for students' interest in learning mathematics met very valid criteria with an average percentage of 86.91% based on validation by media experts and an average percentage for material of 83.25% based on validation by material experts; (2) the development of mobile learning media for students' interest in learning mathematics meets practical criteria with an average percentage of 80.47% based on student response questionnaires to learning media; (3) the development of mobile learning media for students' interest in learning mathematics meets the criteria of being effective with an average percentage of 74.68% based on a questionnaire on students' interest in learning mathematics. Based on the results obtained, it can be concluded that the developed mobile learning media for students' interest in learning mathematics is feasible to use.

This research focuses on "Analysis of Productive Zakat Management at BAZNAS Sarolangun Regency". The research aims to find out how effective productive zakat management is and the suitability of its implementation with Law No. 23 of 2011 concerning zakat management. This research uses a qualitative type of descriptive research with a case study approach. This research uses two data sources, namely primary data in the form of interviews and secondary data in the form of book references and the internet/or official website related to this research. This type of research uses data collection, namely interview techniques, field observation and documentation. The results of the research show that the management of productive zakat at BAZNAS Sarolangun Regency is largely in accordance with Law Number 23 of 2011 with several things that need to be improved to make it more effective, such as a lack of supervision due to the lack of members from BAZNAS Sarolangun Regency

This research aims to explore and analyze efforts to build harmonious industrial relations in the CV Swadaya Tekstil work environment. The main focus of this research is to find out 1) What influences harmony in CV. Swadaya Textiles? 2) What is the role of leadership in building harmonious industrial relations at CV. Swadaya Textile?. This research was carried out directly by conducting interviews with one of the CV Swadaya textile parties to gain an in-depth understanding of the dynamics of industrial relations in this textile company. The results of this research are key factors that contribute to harmony in industrial relations, including open communication that allows effective exchange of information between employees and employers, active employee participation in the decision-making process, and fairness in the implementation of company policies.

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.

Digital Marketing is a marketing or promotional technique for a product through digital media or the internet which aims to attract consumers or potential consumers quickly and massively. In an era that is all digital and is increasingly developing over time, implementing digital marketing will be a very effective marketing strategy for community businesses or MSMEs. Therefore, RasaDonat MSMEs must implement and apply digital marketing as one of their product marketing strategies so that they do not only rely on conventional marketing. This research was conducted with the aim of finding out the implementation of digital marketing at RasaDonat MSMEs as a marketing strategy in an effort to face intense business competition as a result of the increasingly massive development of the digital era. This research was conducted using qualitative research methods, namely data collection methods using observation and literature study methods. The results of this research are the implementation of digital marketing at RasaDonat MSMEs which consists of creating brand guidelines, creating Google My Business, creating social media for product promotion and marketing, creating a website to make product marketing easier, creating commercial articles that are SEO friendly, creating marketing campaigns, as well as creating paid marketing for product promotion and marketing.