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Plan strategic in competitive marketing started by analyze of competitor. Company differ value and customer satisfaction by value that be given price product,promotion, and distribution (marketing mix) on his competitor. With high competition in trading, so strategic in marketing denotes me of important thing on enhance of selling. Basically stratergy on marketing are wholl planning, integrated, and merge in marketing fuld, can give guidance about activity will be done to get reach target of marketing in compary. So strategy of marketing is very important to be needed to enhance of selling in the company, marketing strategy. Consists of price, strategy of distribution, Strategy of promotion and place four strategy above also we called by marketing mix. By four element of marketing mix above must be implemented base on level market competition will by target of company, on focus price strategy or marketing strategy analysis to enhance off selling in marble company, and another strategy four element of marketing mix improperly will make marketing activity, will be useless and spend of human resource which is issued.

Now a days tourism and hospitality industry especially in Hotel is growing fast, the writer take an observation as hotel X in Surabaya. The writer want to know   influence of consument on education,  level of service and policy as a leader on occupancy of Hotel X in front office Dept. front office one of central Dept in hotel as Relationship  between guest and others Dept. Because of front office as central therefore front office will be brandage of image of the hotel . that’s why front office staff  must have an experience and  out standing skill because customer need good service expectation  is priority. Hotel X in Surabaya can operates day to day operational  well. It showed  by result of hotel occupancy in stability over the everages. in case of this we conclude  that good sevice is one of main factor will cause effect relationship of level about high of occupancy  Hotel goes running well ,eventhough human resource minimizely. base in the above mater, impact of effect in the level on hotel occupancy in Surabaya because of  good service to the guest.  

Material cor semen dengan konstruksi tetap sifatnya dan memiliki bentuk yang sangat masif serta memberikan kesan visual yang sangat berat bahkan secara keseluruhan tidak memberikan karakteristik yang sesuai untuk dikonsumsi oleh anak-anak yang tampak di kawasan taman kota adalah spesifikasi yang terdapat pada bangku taman khusus untuk anak-anak di kota surabaya. Tak jarang, bangku yang diperuntukan untuk anak-anak justru banyak digunakan oleh orang dewasa. Alhasil, banyak bangku yang bisa dikatakan keluar dari tujuan dan sasaran awal pembuatannya. Dalam penelitian ini, metode yang digunakan adalah observasi lapangan yang didukung oleh beberapa data yang akan dianalisis untuk menilai dan memberikan beberapa paparan dari segi aspek konstruksi yang dijabarkan secara deskriptif. Disusul dengan metode pendekatan estetis yaitu pendekatan khusus yang menekankan pada aspek seni rupa dan desain dalam kaitannya dengan daya tarik aspek estetika dengan memberikan kesimpulan yang dapat dijadikan acuan dalam proses pembuatan bangku taman khususnya untuk anak-anak di masa depan, dan diharapkan mampu memberikan jawaban atas kesederhanaan bentuk dan kelemahan bahan yang terkandung dalam proses pembuatan kursi taman khusus untuk anak-anak secara efektif dan efisien yang berdampak pada biaya produksi.    

Negara Republik Indonesia yang terdiri dari beribu-ribu pulau besar dan kecil yang tersebar dari Sabang sampai Merauke sehingga dibutuhkan perekat antar pulau agar tetap satu kesatuan Negara Republik Indonesia, menyebabkan transportasi laut menjadi media perekat yang sangat penting, disamping perekat, transportasi laut juga digunakan untuk mendistribusikan barang dan jasa guna mempercepat pertumbuhan ekonomi. Peranan transportasi laut merupakan bagian yang sangat bermanfaat bagi perekonomian suatu negara, ini berarti adanya hubungan transportasi antar pulau atau antar negara dilakukan melalui sarana transportasi. Peranan pelayanan keagenan sangat dibutuhkan dalam meningkatkan produktivitas kunjungan kapal. Sedangkan produktivitas adalah perbandingan antara hasil dari suatu pekerjaan karyawan dengan pengorbanan yang telah dikeluarkan.peningkatan produktivitas dapat dicapai dengan menekan sekecil-kecilnya segala macam biaya termasuk dalam memanfaatkan sumber daya manusia (do the right thing) dan meningkatkan keluaran sebesar-besarnya (do the thing right). Dengan kata lain bahwa produktivitas merupakan pencerminan dari tingkat efisiensi dan efektivitas kerja secara total. Dalam melaksanakan tugas keagenan, general agent akan menunjuk port agent sebagai pelaksana di cabang dan bila suatu pelabuhan tidak mempunyai cabang, general agent akan menunjuk cabang dari perusahaan pelayaran lain sebagai subagent. Untuk melaksanakan tugas-tugasnya, keagenan mempunyai fungsi menyusun program operasional keagenan berdasaran kebijaksanaan perusahaan, baik untuk pelayaran liner maupun tramper, memonitor pelaksanaan penanganan/pelayanan keagenan yang bersifat kegiatan fisik muatan maupun kegiatan jadwal kedatangan dan berangkat kapal, mengadministrasikan kegiatan keagenan. Sumber daya manusia juga sangat dibutuhkan dalam meningkatkan produktivitas kunjungan kapal

This article discusses the process of rebranding the product photo of Madu Riduwan UMKM in Gebang Putih Village. Product photo rebranding is an important strategy in strengthening brand identity, increasing visual appeal, and achieving marketing success. Through photo analysis prior to rebranding and planning for photo concept selection, Madu Riduwan UMKM managed to produce more attractive, professional product photos and strengthen their brand image. The results of this product photo rebranding are expected to expand market reach, increase brand awareness, and build closer relationships with consumers.

The state is an organization that has a purpose. The purpose of this study is to enforce the law regarding permits for waste water disposal in motor vehicle washing businesses and the sanctions imposed by the government on motorized vehicle washing businesses that do not have a waste water disposal permit. Normative juridical research, namely research originating from laws and regulations that present actual facts with the topic of study. Law enforcement of waste water disposal permits in motorized vehicle washing businesses through administrative instruments aims to prevent acts or omissions that violate the law or do not meet the requirements, stop or return to their original state (before the violation). So the focus of administrative sanctions is the actions of violators of the rules. In the Surabaya City Regional Regulation Number 12 of 2016 concerning Water Quality Management and Wastewater Control Article 34 explains the administrative sanctions referred to in the form of: written warning, Government coercion, Freezing of waste water disposal permits, Revocation of waste water disposal permits. In addition to administrative sanctions, there are also criminal sanctions in the form of violations. The local government should socialize the Regional Regulation on Water Quality Management and Wastewater Control to the general public and the organizers of motor vehicle washing wastewater management (motor vehicle washing entrepreneurs) in order to increase legal awareness embedded in the community and it is hoped that the government will issue implementing regulations, namely Regulation Mayor.

Fenomena yang terjadi banyak sekali kasus yang telah terungkap bahwa makanan dan/atau minuman yang beredar di masyarakat, sebagian merupakan “makanan dan/atau minuman yang berbahaya atau mengandung zat kimia yang secara aturan melebihi takaran/porsi di luar aturan yang telah ditentukan, sehingga hal tersebut berbahaya bagi orang yang mengkonsumsinya. Tujuan dalam penelitian ini adalah untuk menjelaskan penegakan hukum   pidana terhadap penggunaan bahan-bahan kimia berbahaya dalam makanan yang beredar. Jenis penelitiannya yaitu penelitian hukum normatif dimaksudkan untuk menelaah ketentuan-ketentuan hukum positif, dan perangkat hukum positif yang diteliti secara normative digunakan sebagai sumber bahan hukum. Pelaku diduga melanggar pasal 196 dan 197 Undang-Undang No. 36 Tahun 2009 tentang Kesehatan dengan ancaman hukuman penjara paling lama 15 tahun dan denda paling banyak 1,5 miliar rupiah. Selain itu, dalam Pasal 64 angka 19 UU Cipta Kerja yang mengubah Pasal 140 ayat (1) UU Pangan diatur bahwa setiap orang yang memproduksi dan memperdagangkan pangan yang dengan sengaja tidak memenuhi standar keamanan pangan yang mengakibatkan timbulnya korban gangguan kesehatan manusia dipidana dengan pidana penjara paling lama 2 tahun atau denda paling banyak Rp 4 miliar. Namun, perlu diperhatikan, ketentuan pidana di atas dikecualikan terhadap setiap orang yang melakukan usaha dan/atau kegiatan berisiko rendah atau sedang.

Dengue Hemorrhagic Fever is still one of the disease problems in Indonesia today. The first case of DHF in Indonesia itself occurred in 1986 in the city of Surabaya, this disease continues to increase and spread throughout Indonesia, which causes all parts of Indonesia to be at risk of being infected with this disease. Dengue fever or dengue fever is an infectious disease caused by the dengue virus and is transmitted through the bite of Aedes aegypti and Aedes albopictus mosquitoes. This disease is one type of health disorder that interferes with everyone's productivity and is one of the infectious diseases that often causes outbreaks and causes death. This study aims to determine the hematocrit value in dengue hemorrhagic fever patients and what percentage of the hematocrit value in dengue hemorrhagic fever patients is in accordance with the normal value standard with descriptive research methods and examination methods using a hematology analyzer. For data analysis using the SPSS program, the K Independent Samples Test with a sig value of 0.000 was carried out on 33 blood samples obtained from dengue hemorrhagic fever patients in a regional hospital 45 kunngan purposively. The results showed that there were differences in the hematocrit value in patients with dengue hemorrhagic fever. The results of the examination of the hematocrit value of dengue hemorrhagic fever patients showed an increase in the hematocrit value of 12 people with a percentage of 36.40%, a decrease of 6 people with a percentage result of 18.20% and for normal numbers as many as 15 people with a percentage result of 45.50 %

Background: Hypertension is the highest cause of death in Indonesia. Non-pharmacological therapy that could reduce blood pressure was decoction of avocado leaves. This study aims to determine effectiveness decoction of avocado leaves to blood pressure of hypertensive patients in Siwalankerto Health Center Surabaya. Methods: This research used Quasy experimental one groups pre test-posttest with control design with a quantitative approach. Sampling techniques used was probability sampling with simple random sampling which obtained sample of 30 respondents aged 26-45 years old.15 respondents in the avocado leaves decoction intervention groups and 15 respondents in the control groups. Data analysis was carried out with the help of computer programs by using Paired T-Test. Result: result of the Paired T-Test of systolic and dyastolic blood pressure obtained p = 0,000 with a significance level (p<0,05), meaning that there was an influence between before and after giving treatment of avocado leaves decoction to blood pressure of hypertensive patients in Siwalankerto Health Center Surabaya. Conclusion: The research implication showed that complementary therapies provided by nurses could be a motivation to achieve the goals of hypertension self care.  

Background: Smoking is a habit is detrimental to health. Cigarettes are known to contain many poisons ad harmful chemicals that can cause various diseases such as heart disease, stroke and cancer. At present Indonesia is still the third country with the most active smokers in the world. This atudy aims to determine smoking behavior in adolescent in Ketintang Village, Surabaya City. Method: This type of research is quantitative, with a cross sectional approach. The total population is 206 respondents. The sample was taken by accidental sampling. This instrument uses a questionnaire. The Data was analysed by using chi square statistical test with significance level ? ? 0.05. Results: The results showed predisposed factors knowledge (? = 0,019),  behavior (? = 0,000), and perception (? = 0.000). Conclusion: The implication of this study is that the society and parents are expected to guide and pay more attention to adolescent relationships. provide information about the dangers of smoking for himself and those around him.  

Penelitian ini bertujuan untuk menguji menganalisis, menguji, dan membuktikan pengaruh variabel sistem informasi akuntansi terhadap kualitas laporan keuangan dengan good corporate governance sebagai variabel pemoderasi. Penelitian ini dilakukan di PT. Bank Tabungan Negara (Persero), Tbk. Surabaya. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data primer yang diperoleh dari penyebaran angket atau kusioner. Hasil penelitian ini menunjukan bahwa Sistem Informasi Akuntansi berpengaruh terhadap Kualitas Laporan Keuangan. Good Corporate Governance berpengaruh terhadap Kualitas Laporan Keuangan. Good Corporate Governance Sebagai Variabel Moderasi berpengaruh Sistem Informasi Akuntansi terhadap Kualitas Laporan Keuangan.

Improving the quality of human resources in the field of vocational education becomes the focus of goals in this community service activity. Through the training of software inventors, the quality of human resources in vocational schools SMK Muhammadiyah 1 Gresik, SMK KAL 1 Surabaya, SMK Maskumambang 1 and SMK PGRI 1 Gresik given understanding and knowledge about software Inventor that 73% of participants have never known the software before. With lecture methods, Q&A, demonstrations, and practices are given in the presentation of the material. The results of this software inventor training obtained a satisfaction score of 60% with a good assessment scale for facilitators, 53% for facilities and 53% for presenters, and 67% for materials provided. Suggestions for future training can be held with a longer duration and participants get an alloy book.

Education is an effort to educate the nation's life so that they become fully human with the spirit of Pancasila. The learning process carried out by teachers tends to achieve curriculum material targets and emphasizes memorization rather than understanding. In terms of improving learning achievement, creative teachers are needed who make learning interesting and liked by students. SAL Type Cooperative Learning is a teaching method by distributing question and answer sheets with available alternative answers. The aim of this research is to improve learning outcomes for Indonesian Social and Cultural Diversity Material using SAL Type Cooperative Learning for Class VIIA students for the 2022-2023 academic year at SMPN 12 Surabaya. This research uses Classroom Action Research (PTK) with a descriptive qualitative and quantitative approach consisting of two cycles. The subjects of this research involved 30 students of class VII A. Qualitative data was collected through student activity observation sheets. Meanwhile, quantitative data was collected from learning outcomes tests. The results of the research showed that there was an increase in the learning outcomes of Class VII A students at SMPN 12 Surabaya, the average score for cycle 1 was 72.3, with the highest score being 90, there was 1 person, and the lowest score was 55, there were 4 people with learning completeness of 80.0% and the incomplete 20.0%. Meanwhile, the average score obtained for cycle II was 79.5 with the highest score being 100, there were 2 people, and the lowest score was 60, there were 2 people with 90.0% learning completeness and 10.0% incomplete.

This study aims to examine the factors that influence the behavior of using accurate online in computer accounting subjects based on the acceptance model and use of UTAUT technology. This research is quantitative. The population in this study were 81 students majoring in financial accounting SMK IPIEMS Surabaya institutions, with a research sample of 44 people. Samples were taken based on the purposive sampling technique with the criteria of students who have or are currently taking computer accounting subjects. Data were collected using a questionnaire. The data analysis technique used in this research is the analysis technique of Structural Equation Modeling (SEM). The results show there is a significant positive indirect effect between performance expectancy, effort expectancy and social influence towards the behavior of using accurate online with behavioral intention as a mediating variable.

Diamond Printing is one of the largest offset printing companies with 32 years of experience and is located in the city of Surabaya, East Java. Data from HRD managers explained that there was no report from observations related to employee work effectiveness in terms of coordination and synergy between employees as seen from the communication and collaboration relationships. The absence of data related to the effectiveness of the performance of CV employees. Diamond Printing in terms of communication network mapping is one of the obstacles faced by HRD in determining KPI (key performance indicator). By using the Social Network Analysis (SNA) method with the help of UCINET 6 software, it is hoped that some employees will have advantages, especially in collaboration and communication in group network structures. There are three parameters used in SNA, including: degree centrality, closeness centrality, and betweenness centrality. This study involved 104 respondents (the entire population) with a sampling technique using snowball sampling and a questionnaire as a means of collecting data. The results of this study indicate that most of the collaboration and communication network interactions are dominated by manager level employees and department heads. Based on these findings, an innovation is needed from all stakeholders from CV. Diamond Printing in developing effective communication methods between its members.

This study aims to determine the effect of Obedience Pressure, Independence, and Audit Expertise on Audit Judgment at Public Accounting Firms in the East Surabaya Region. The population of this research is all auditors who work at the Public Accounting Firm in the East Surabaya Region which consists of 28 Public Accounting Firms that are registered in the Public Accounting Firm Information System at the Indonesian Institute of Public Accountants with the Ministry of Finance of the Republic of Indonesia Secretariat General of the Center for Financial Professional Development. These are 40 auditors who work at 9 Public Accounting Firms in the East Surabaya Region. This study uses the Structural Equation Model (SEM) model with the Partial Least Square (PLS) analysis model to test the previously proposed hypotheses. PLS analysis was tested using SmartPLS version 2.0 for windows software. Based on the results of the research that has been done, it can be concluded as follows: that Obedience Pressure on Audit Judgment is proven to have a significant negative effect. Independence from Audit Judgment is proven to have a significant positive effect. Audit expertise on Audit Judgment is proven to have a significant positive effect.

Kematangan mahasiswa dan sarjana di Surabaya kurang tinggi. Beberapa siswa tidak dapat dan tidak dapat menerima perbedaan politik atau mengekspresikan kemauan politik mereka dengan baik. Mereka terkadang mengkomunikasikan niat politik mereka dengan mengambil tindakan anarkis. Pada saat yang sama, hal ini akan membahayakan persatuan negara kita, karena pelajar adalah bagian dari masa depan negara kita. Mengenai situasi ini, perlu dilakukan pembinaan terhadap mahasiswa yang memiliki kematangan politik yang memadai. Masalah pendidikan demokrasi dalam pendidikan kewarganegaraan merupakan solusi yang memungkinkan peserta didik untuk melakukan tindakan politik yang santun. Sebagai generasi penerus bangsa, mahasiswa juga diharapkan dapat memberikan kontribusi yang berarti bagi pembangunan di segala bidang kehidupan bangsa, baik di bidang politik, ekonomi, sosial budaya, politik dan demokrasi, hal ini benar adanya, karena semua warga negara berada di bidang hukum. Punya posisi yang sama pemerintah. Penerapan nilai-nilai demokrasi dapat membantu siswa memperoleh kedewasaan politik dan demokrasi. Oleh karena itu demokrasi merupakan informasi terpenting dalam negara dan kehidupan bernegara, serta merupakan upaya untuk menjaga keadilan.

Penelitian ini bertujuan untuk menguji pengaruh kualitas sumber daya manusia, komitmen organisasi, dan insentif terhadap penerapan SAP berbasis akrual pada kantor dan instansi Pemerintah Kota Surabaya. Sampel yang digunakan dalam penelitian ini berjumlah 26 perangkat daerah yang terdiri dari 104 pegawai yang bekerja pada 26 Perangkat Daerah dan Pemerintah Kota Surabaya, namun data yang berhasil dikembalikan dan diisi hanya 95 responden dan disusun secara purposive sampling. Teknik analisis data menggunakan SmartPLS versi 2.0 for windows. Hasil penelitian menunjukkan bahwa kualitas sumber daya manusia berpengaruh signifikan terhadap penerapan SAP berbasis akrual, komitmen organisasi berpengaruh signifikan terhadap penerapan SAP berbasis akrual, dan insentif terbukti berpengaruh signifikan terhadap penerapan SAP berbasis akrual.

The purpose of this research is to analyze the internal control system in Orthopedic and Traumatology Hospital of Surabaya by comparing it with the internal control system brought up by COSO (Committee of Sponsoring Organizations). The research method used in this study is qualitative interpretive paradigm describing and understanding the events that occured based on the perspective and experiences of the subject researched directly. The data in this research are collected through interviews, direct observations to the research object and documentation. The results of the analysis and research shows that the internal control system on cash receipts in Orthopedic and Traumatology Hospital of Surabaya is quite effective. This is shown by the elements of internal control set in the hospital. This can be proven with the existence of forms which have been numbered and proofs of transactions are printed with three copies each and always verified. However there are still some concurrent duties and cash adjourment to the bank. Keywords: Internal Control System, Cash Receipts

Penelitian ini bertujuan untuk melihat dan menganalisis strategi bisnis di Era Normal Normal yang diterapkan oleh Beby's Coffee. Penelitian ini dilakukan dengan menggunakan metode analisis SWOT (Strengths, Weaknees, Opportunity, dan Threat). Jenis penelitian ini dilakukan dengan menggunakan penelitian kualitatif dengan menggunakan pendekatan deskriptif dan teknik purposive sampling pada pemilik usaha, karyawan, pengunjung Beby's Coffee. Hasilnya kemudian dianalisis dengan menggunakan metode SWOT. Hasil analisis yang telah dilakukan oleh Beby's Coffee menunjukkan bahwa strategi bisnis di Era New Normal ini dapat berjalan dengan lancar dan seimbang di tengah banyaknya pesaing. Dengan adanya kompetitor tersebut, menjadi tantangan tersendiri bagi para pemilik usaha untuk menciptakan inovasi guna mengembangkan usahanya. Di tengah Era Normal Normal ini, Beby's Coffee terus melakukan inovasi terbaru dengan membuat produk “Kopi Seliter” untuk meningkatkan daya tarik konsumen.