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. Regulation of Law no. 4 of 2023 concerning Development and Strengthening of the Financial Sector is used as a regulatory for banks in general in carrying out write-offs and write-offs, especially for MSE debtors. Seeing that post-Covid-19 conditions have made the business of MSE debtors even worse, banks have attempted to restructure credit affected by Covid-19 to reduce the bank's NPL ratio as a reference for the bank's health. However, when the reconstruction is not successful, the bank can carry out a conditional write-off and absolute write-off program as a solution to bad credit. In carrying out write-offs, the Bank writes off the total value of productive assets that cannot be collected from the balance sheet and recorded in the administrative account/off balance sheet. The act of write-off does not eliminate the bank's right to collect from its debtors, but the bank will continue to try to collect from its debtors until the credit the bank has provided can be paid in full. The aim of this research is to complete the settlement of bad debts through conditional write-offs and absolute write-off for the PPSK Law. This type of research uses normative juridical research. The types of data used in this research are primary legal materials, secondary legal materials and tertiary legal materials. Data collection techniques using literature studies and field studies. The results of this research are that there are no provisions that regulate in detail the procedures for writing off and writing off bad debts for banks. This is addressed through each bank's internal policy which regulates procedures for write-offs and write-offs for MSE debtors.

Halal certification plays a crucial role in ensuring that a product is safe for consumption and complies with Islamic principles. Additionally, halal certification can also enhance a product's competitiveness. This study aims to provide understanding and knowledge to the community, particularly to Micro, Small, and Medium Enterprises (MSMEs), about the importance of halal certification for a product in supporting sales growth, especially for food products. Using a qualitative approach, interviews and observations were conducted with MSME operators. The research findings indicate that limited access to information and low public awareness about halal certification are major barriers to implementing halal certification in the village. In this context, the government has appointed the Halal Product Assurance Agency (BPJPH) of the Ministry of Religious Affairs (Kemenag) of the Republic of Indonesia to intensify halal certification for food industry producers. The requirements and procedures for obtaining halal certification need to be socialized to the broader community, particularly MSME operators. Thus, the KKN Team of UIN Walisongo, together with BPJPH, aims to assist the government program by providing information and understanding to the Rejosari village community about the importance of holding a halal certificate, which can help enhance the economic value of the village.

The research aims to find out the influence of Price, Product Quality, and Brand Ambassador on Purchase Interest for fashion products on Shopee E-Commerce (study case of Shopee users among the operator workers in Muka Kuning area). In this quantitative method were used where the data were obtained from survey results and questionnaire data were processed based on statistical procedures. Based on the Lemeshow formula, the samples in this study are 96 respondents or rounded up to 100 respondents. In this study, the regression equation result is Y = 2.568 + 0.233X1 + 0.319 X2 + 0.090X3 + e. The price variable has an influence on purchase interest with a value of tcount (2.698) > ttable (1.984), the product quality variable has an influence on purchase interest with a value of tcount (4.868) > ttable (1.984), the brand ambassador variable has no influence on purchase interest as the tcount (0.936) < ttable (1.984) with a significant value of (0.351 > 0.050), and based on the F test results it shows that Fcount (44.910) > Ftable (2.70) with a sig value. < than 0.000. Meanwhile, the results of the analysis of the coefficient of determination with the R Square (R2) value are 0.584. So it can be concluded that the variables Price (X1), Product Quality (X2), and Brand Ambassador (X3) simultaneously have a significant effect on the Purchase Interest variable (Y) amounting to 58.4%, while the remaining 41.6% is influenced by other variables outside this research.

Understanding the realization of a science institution that is able to produce graduates who are noble, competitive, and able to raise the level of Islamic science so that it can compete with other science institutions. by trying to concentrate on improving institutional administration with an emphasis on developing academic fields. Qualitative research methodology is applied. Documentation, observation, and interviews are used as data collection methods. Data collection techniques include documentation, observation, and interviews. Data reduction, data presentation (data display), and drawing conclusions/verification are three data analysis procedures used. The academic development plan of the Darul Hikmah Islamic Boarding School in Tulungagung is based on the following findings: 1) conditions that encourage institutional progress; a) effective leadership through the development of institutional vision and its implementation in the classroom b) increasing learning resources; c) providing additional staff assistance to qualified teachers. 2) Opinions about science A) the ability to distinguish between good and bad in relation to institutional development; B) the ability to work with people in any form; and C) the existence of distinctive characteristics in the organization. 3) Comply with regulations, the Ministry of National Science Planting, and the community Building a positive culture; 5) Improve the experience of Science Planting.

Clean and Healthy Living Behavior (PHBS) is an effort to create conditions for individuals, families, groups and communities in attitudes and behavior so that they can implement healthy living in order to maintain, maintain and improve health status. PHBS in schools is the implementation of certain health procedures by empowering teachers, students and the community in the school environment. The aim is to increase students' awareness of being able to implement PHBS in schools. Method This community service activity is carried out in the form of counseling using power point and LCD presentation media. The methods used are in the form of counseling, discussions and questions and answers with Bukit Permai Elementary School students. The results obtained from this community service activity are that the students' knowledge has increased regarding Clean and Healthy Living Behavior both at school and at home. This can be seen from the large number of responses from students in answering questions given by the presenter

Ushul Fiqh is the science of law in Islam which studies rules, theories and sources in detail in order to produce Islamic law taken from these sources. Knowledge of the postulates of fiqh as a whole and the procedures for deriving legal conclusions from them as well as the conditions under which the conclusions are drawn. Ushul Fiqh is also a science that discusses the basic rules (principles) in understanding Islamic law from its detailed sources, namely the Al-Quran and Hadith which relate to human actions that are burdened by law (mukallaf), both regarding matters of action. everyday birth. Fiqh with all its laws is a product of Ushul Fiqh. In understanding religious texts, Ushul Fiqh scholars use various rules, including mutlaq, muqayyad, mujmal, and mubayyan. This journal discusses the important role of these four rules in the process of understanding and interpreting religious texts.

Fractures are emergency conditions that must be treated quickly and accurately and in accordance with fracture management procedures. In general, clients with fractures must undergo surgery which in addition to causing pain also affects activity. After surgery, rehabilitation is needed to prevent contractures. Nursing care for patients with upper/lower extremity fractures must be prioritized and focused on providing comfort, preventing complications, and achieving optimal rehabilitation in rehabilitation. Patients are taught mobilization or movement exercises, namely Passive Range of Motion (ROM). Purpose: To determine the Effectiveness of Passive ROM Exercise in Postoperative Patients with Upper/Lower Extremity Fractures on Length of Stay at Sukoharjo Regional General Hospital. Design: This researcher studied the type of experimental research. The method used is a case study. Results: the results of the study showed that the majority of Active ROM respondents were treated for 2 days with a frequency of 5 respondents. Then the results showed that there was a difference in the effect of passive ROM on the length of stay for fracture patients at Sukoharjo Regional General Hospital.

Fixed asset audit is an important procedure in ensuring the accuracy and reliability of information about fixed assets that have been reported in the financial statements. The value of fixed assets decreases in accordance with its useful life or what is called depreciation. Depreciation will affect the book value of fixed assets presented in the statement of financial position and also become a deduction component of profit before tax in the income statement. Therefore, an audit of fixed assets is important to be carried out by a public accounting firm that is conducting an audit. This study aims to determine the audit procedures on fixed assets carried out by KAP Djoko Soerjadi in auditing one of its clients, namely PT IDT which is engaged in ship rental and agency services. The research method used is a qualitative research method with a descriptive analysis approach, through collecting, classifying, compiling, and presenting and analyzing data obtained from PT IDT. Audit procedures that have been carried out by KAP Djoko Soerjadi are in accordance with applicable audit theories and standards.

The Department of Industry and Trade (Disperindag) plays a crucial role in advancing the industrial and trade sectors at the local level. However, the implementation of accounting practices in government institutions often faces various significant and complex challenges. This literature study aims to present a comprehensive analysis of the application of accounting practices at the Department of Industry and Trade (Disperindag) by exploring various aspects of the accounting system implemented in the institution. This research employs a literature study method. In general, the accounting system applied at Disperindag has adhered to the applicable government accounting principles, including transaction recording, budget management, and reporting in accordance with established standards. However, there are several practices that need to be updated to align with the latest standards in order to enhance compliance. Although the financial reporting procedures are quite good, there are shortcomings in terms of speed and accuracy that can affect data-driven decisions. Budget management also faces challenges that require adjustments to enhance efficiency and effectiveness; recommendations for improving the accounting system at the Department of Industry and Trade are suggested. The increase in training for accounting staff is considered crucial to ensure they have a better understanding of regulations and best practices. In addition, updates in information technology are expected to accelerate and simplify the financial reporting process. A revision of the reporting and budget management procedures is also necessary to enhance the efficiency and effectiveness of budget utilization. The implementation of these recommendations is expected to improve the quality of the accounting system at the Department of Industry and Trade, enhance transparency and accountability, and support the achievement of the agency's strategic goals more effectively. Thus, financial management at the Department of Industry and Trade can become more optimal and contribute to sustainable economic development.    

Cash is an asset that has an important component in company operations. Petty cash has a high level of vulnerability to theft and misuse. Controlling petty cash management is one of the things that can help a company achieve success. An internal control system for cash that is carried out optimally can have a positive impact on the continuity of company operations. On the other hand, if the implementation of internal control over petty cash is less than optimal, it can increase the possibility of fraud and asset theft. In this research, researchers used descriptive qualitative methods. Having a good internal control system in a company can help the company to manage company finances efficiently regarding petty cash expenditures. The results of the research reveal that the internal control of petty cash at PT Bank Syariah Indonesia has been running well and in accordance with the procedures set by the board of directors

Aviation is a critical sector that requires high levels of security and safety, with regulations such as KP 139 Year 2018 in Indonesia setting operational standards for Aviation Security (AVSEC). Banyuwangi Airport, as a growing airport, must ensure that its security equipment meets these standards. This study aims to analyze the condition of AVSEC equipment at the airport, assess its compliance with regulations, and provide recommendations for enhancing aviation security and safety. This research employs a qualitative method to describe the condition of Aviation Security (AVSEC) equipment at Banyuwangi Airport and its compliance with KP 139 Year 2018. Data were collected through observation, interviews, and documentation, focusing on the validity and reliability of the data through triangulation. The study was conducted from July 20 to 26, 2024, involving sources from the AVSEC unit. The research steps included obtaining permissions, data collection, observation, interviews, and data analysis to draw conclusions.The research findings indicate that the condition of AVSEC equipment at Banyuwangi Airport reveals that some equipment, such as the X-ray Machine and Walk Through Metal Detector, requires technological upgrades, while other equipment, such as the Hand Held Metal Detector, CCTV System, and Patrolling Vehicle, functions well and meets standards. Although routine maintenance is performed, challenges related to funding and personnel training still need to be addressed. The implementation of Standard Technical Operations (STO) includes equipment feasibility assessments, standard operating procedures, personnel training and certification, as well as routine calibration and maintenance. Performance evaluations are also conducted periodically to ensure that the equipment operates optimally in supporting aviation security.

The objective of this community service activity is to enhance the knowledge of residents in Menur Pumpungan Village, Surabaya, regarding business financing, financial management, and business legality. Micro, Small, and Medium Enterprises (MSMES) play a crucial role in the national economy. However, challenges faced by MSMEs, such as limited capital, low financial literacy, and legal issues, often hinder business growth and sustainability. Many MSMES do not yet have a Business Identification Number (NIB) for their operations, and some are even unaware of what an NIB is and its benefits. The methods used include socialization, training, and mentoring. The results of this activity show that 81% of residents understand how to improve the management and legality of their businesses to enhance their market value. The community in Menur Pumpungan Village is able to conduct field surveys to assess conditions and gather data and information related to business issues after consulting with the socialization team. The socialization and mentoring team provided appropriate solutions to partners. However, during the evaluation, 19% of residents/business owners still do not understand the KUR program, and some believe that access to KUR is difficult due to its complex procedures.

Accounting information systems and internal control are two important factors in company operations. These two things are related to each other and influence each other. This research focuses on evaluating the inventory, sales and receivables accounting information system to improve internal control at CV Karunia. This research uses qualitative methods with CV Karunia as the research subject. The data used is primary and secondary data from CV Karunia. Data collection was carried out by means of observation, interviews and documentation. The data obtained is then analyzed and a result is obtained. At CV Karunia, it was found that the implementation of tasks was not in accordance with its responsibilities. It is known that inventory, warehouse and goods receipt are carried out by the same department. Apart from that, the sales and receivables section can be carried out by many people in the company so that unrecorded sales transactions often occur. This occurs due to a lack of standard operational procedures related to clear division of tasks and inadequate evaluation from the company. So it is hoped that companies will create standard operating procedures, clear division of responsibilities, and carry out routine audits.

The existence of micro businesses for a country is important and is an indicator for assessing societal civilization. In reality, the current conditions in society are that there are still many micro business actors who do not know and have not registered a business permit, one of which is the residents of Kilasah Village, Kasemen District, Serang City. This can happen because of the lack of literacy regarding business legality and the benefits of NIB. So under these conditions, tum PkM provides assistance in making NIBs to MSMEs in Kilasah Village as a solution to the problem of not developing their businesses. The implementation of PkM goes through four stages, namely the observation stage of partner problems, the preparation stage, the implementation stage which contains providing education and motivation for registering business legality, as well as filling out the NIB form directly to the MUI. The result of this activity is that through the mentoring program for making NIB business legality, MSME actors in Kilasah Village understand NIB and understand the benefits of legality of their business. Through the mentoring program for making NIB business legality, MSME actors in Kilasah Village understand and can practice the steps and flow, as well as procedures for making NIB. The results obtained prove the success of the PkM team in helping assist MSMEs residents of Kilasah Village in creating Business Identification Numbers (NIB) that can develop their businesses with standardized products.

The research that has been conducted is entitled "manajemen peserta didik dalam peningkatan kedisiplinan siswa SMP Islam Al-Ulum Terpadu Medan", which is the background that the lack of student discipline during school hours starts from entering the school bell to the school bell to the school bell to go home from school. The lack of student discipline has the potential to have a negative impact, both academically and in daily life. The research method used is a case study with a qualitative approach. Data were collected through observation, indepth interviews with principals and analysis of documents related to disciplinary polices and procedures in schools. The results pf the study show that effective student management, including the establishment of clear rules, giving awards to student discipline ada teachers is an example for student. The conclusion of this study is that the application of structured student management can be an effective solution in overcoming discipline problems in schools.

Community service through the Real Work Lecture (KKN) program is one way for students to contribute to overcoming various problems faced by society. One of the problems encountered in Tanjung Limau Village is land disputes. Land disputes are a problem that often occurs in various regions, especially in developing countries like Indonesia. This conflict can arise due to unclear ownership status, overlapping claims, or government policies that do not support the community. This research aims to determine the process of resolving land disputes in Tanjung Limau Village through mediation. Tanjung Limau Village, located in Muara Badak District, Kutai Kertanegara Regency, East Kalimantan Province, faces complex land disputes. Many residents do not have legal proof of land ownership, such as a Certificate of Ownership (SHM) or Statement of Physical Land Control (SPPFBT). This triggers endless disputes in society. This research uses research methods with a sociological juridical approach. Data was collected through observations and interviews with village officials, RT heads, and residents of Tanjung Limau Village. The data was then processed using qualitative descriptive methods. The research results show that many land disputes in Tanjung Limau Village are resolved through mediation. Mediation was chosen because it was considered more effective and efficient than litigation. Legal education with the theme "Legal Awareness in Mediating Land Disputes" was held to increase public understanding of the importance of mediation in accordance with legal procedures. This research found that the option of resolving land disputes through mediation has advantages because it can lead the parties to the realization of a permanent and sustainable peace agreement. Mediation is also an important step to be taken by parties involved in court proceedings, so that it can reduce the burden of cases in court and strengthen the function of court institutions in resolving disputes.

The high mortality in crayfish shipping transportation activities is due to the high level of stress during transportation. The handling that needs to be considered is when harvesting and transporting the fry. Poor seed transportation can result in stress to high mortality. Transportation of live crayfish can be done in two ways, namely with a wet system using water and a dry system without using water media. Research to maintain mortality begins with packing procedures starting from placing ice cubes in plastic that has been wrapped in newspaper in each 500ml seteroafoam and then inserting 22 crayfish in each box and then allowed to stand with a predetermined deadline. The first treatment survival rate reached 97% of 66 mortalities of 2 tails, in the second treatment 94% of 66 mortalities of 4 tails, the third treatment 80%, of 66 mortalities of 9 tails. Based on the results of the study, the addition of ice cubes to the packing media for crayfish with living conditions resulted in an average survival rate of 90.3% with the shortest deadline of 30 hours and the longest of 40 hours, thus it can be said that the packing media with the addition of ice cubes has an impact on the survival rate of crayfish.

This study aims to reveal the efforts of Islamic jurisprudence teachers in getting students used to performing Dhuha prayers at Pamaciran Elementary Madrasah. This habituation is an important part of developing students' religious character through worship practices. The approach used in this study is qualitative with a case study type. The subjects of the study consisted of fifth grade students of Pamaciran Elementary Madrasah, which were determined through snowball sampling techniques. Data were collected through interview methods and observations of worship habituation activities carried out by teachers and students. The results of the study indicate that the efforts of Islamic jurisprudence teachers in getting students used to Dhuha prayers include four main strategies, namely: (1) providing motivation to students, (2) providing direct guidance, (3) training students through routine habits, and (4) conducting regular supervision. The impact of these efforts can be seen from the increasing enthusiasm of students in worship, the ease of students in understanding the procedures for Dhuha prayers, and increasing discipline in carrying out worship. Thus, the role of Islamic jurisprudence teachers is very important in fostering a culture of worship in the madrasah environment.

Nurses' compliance in carrying out hand hygiene is very important because infection and disease transmission can be caused by health workers who are not compliant in carrying out hand hygiene every time they carry out health service actions. Health workers' compliance in carrying out hand hygiene both before and after carrying out procedures for providing health services can be a problem that must be considered due to various factors that are closely related to compliance in carrying it out. This research was conducted to analyze factors related to health workers' compliance in implementing hand hygiene at the Peulumat Health Center, South Aceh. The design used is descriptive correlation with a cross sectional approach. The total sample was 80 health workers. Data was obtained by interview using a questionnaire. There is an influence on attitudes with results (p 0.003) and length of service (p 0.002) the availability of hand hygiene facilities (p 0.000) which influences the compliance of health workers in implementing hand hygiene at the Peulumat Health Center in South Aceh. Based on statistical tests, it was found that factors that can influence the health of workers in carrying out hand hygiene consist of attitude, length of service, availability of facilities for carrying out hand hygiene. The implication for recommended services is that supervision and motivation of health workers need to be increased to carry out hand hygiene in accordance with recommendations. The research implication is that it is hoped that there will be research with a larger sample size, involving other people as researchers and using video.

The P2TL rule is an abbreviation for the Collision Prevention Regulation at Sea, a rule that makes it easier for ships to sail safely and avoid the danger of collisions between 2 or more ships. The aim of this research is to explain the application of P2TL rules when ships are sailing to reduce the risk of collisions between ships and create safety in navigation on MV ships. Meratus Palembang. This research was carried out using quantitative descriptive statistical research methods. With data collection techniques based on the results of questionnaires, observations, literature studies related to P2TL regulations during maritime guard duty. Then the data was analyzed using SPSS calculations and described. Based on the research results, it was concluded that the P2TL rules were applied during maritime guard duty on the MV. Meratus Palembang has complied with established procedures. This is to ensure safety at sea by preventing accidents that could result in loss of life, damage to ships, and potential environmental pollution at sea.