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This research explores the urgency of developing effective compensation strategies as a key factor in increasing employee motivation and performance at PT Hutahaean. Fair and adequate compensation is considered an incentive for employees to make maximum contributions and remain loyal to the company, especially in an increasingly competitive labor market. This research aims to formulate a compensation program design that provides significant incentives and analyze its impact on employee satisfaction levels. A qualitative literature study method was used to detail important findings, including the dominance of financial compensation variables on performance. The findings emphasize the crucial role of a fair and transparent compensation system, and recommendations include regular system updates, increased attention to non-financial compensation, and implementation of compensation fairness. Thus, this research provides concrete and relevant views for PT Hutahaean in improving its compensation strategy.  

This article investigates the role of legal frameworks in safeguarding the welfare of elderly populations, particularly in cases of financial abuse, healthcare, and elder neglect. By examining elderly care policies from various countries, the study evaluates the effectiveness of laws designed to protect the rights and dignity of older adults. Findings suggest that comprehensive elderly care policies, including legal protections and support systems, are essential for preventing abuse and ensuring quality of life.

The use of cryptocurrency assets in Indonesia is still prohibited as a means of payment but as an investment instrument it can be included as a commodity that can be traded on a term exchange as regulated in the regulation of Law No. 10 of 2011 concerning amendments to Law No. 32 of 1997. The positive impact of cryptocurrencies in consumer protection such as cryptocurrency financial access can provide access to the traditional banking system, thereby increasing financial inclusion. There are also negative impacts to consider in consumer protection: security risks associated with theft or hacking of cryptocurrency exchange platforms and digital wallets can threaten the security of consumer funds. This study aims to analyze about consumer protection of cryptocurrencies in the digital age. This research uses normative research methods and uses qualitative data types. The results of this study show that consumer protection in cryptocurrency in the digital era, among others, preventively, in cryptocurrency trading transactions as assets is also strengthened by the Regulation of the Commodity Futures Trading Supervisory Agency Number 9 of 2019 concerning Amendments to the Regulation of the Commodity Futures Trading Supervisory Agency Number 5 of 2019 concerning Textile Arrangements for the Implementation of the Physical Market of Cryptocurrency Assets on Futures Exchanges. Meanwhile, if repressively to protect what is given after a dispute arises in the form of sanctions, fines, imprisonment, and penalties imposed a dispute occurs, regulated in Article 22 of PerBappeti Number 5 of 2019 concerning Technical Provisions for the Implementation of the Physical Market of Cryptocurrency Assets on the Futures Exchange, that dispute resolution is carried out by deliberation to reach consensus if it does not reach consensus the parties can resolve through the Futures Trading Arbitration Agency Commodity (BAKTI) and the State Court as stated in the agreement between the parties. Bank Indonesia reaffirms the ban on the use of virtual currencies in cryptocurrency, both in the form of selling, buying, and trading with these currencies. 

Empowerment of Micro, Small, and Medium Enterprises (MSMEs) is a crucial strategy for enhancing business capacity and family economic welfare. This community service activity employed a participatory approach and continuous mentoring to actively involve MSME actors in all stages, from planning, training, to evaluation. The results indicate an increase in MSME actors' understanding of proper business management, systematic financial recording, and effective marketing strategies. Additionally, technical skills improved, including the ability to maintain daily cash books, income-expenditure reports, and manage operational costs and business capital. The impact of this activity is reflected in increased income, family economic stability, and enhanced economic independence of MSME actors. These findings highlight that MSME empowerment through a participatory approach and sustained mentoring contributes to family economic improvement, community economic resilience, and inclusive, sustainable local economic development

Grants are a form of financial assistance provided by individuals, organizations, or governments to recipients without repayment obligations. Grants play a significant role in social and economic development, including improving community welfare, strengthening economic capacity, and supporting infrastructure development. This study aims to analyze how grants contribute to community empowerment and economic growth while identifying challenges in their management. Using a qualitative approach based on a literature review, this study finds that well-managed grants can enhance the competitiveness of small and medium enterprises (SMEs), accelerate regional development, and support social sectors such as education and health. However, issues such as lack of transparency, weak supervision, and potential dependency among grant recipients remain significant challenges. Strengthening regulations, implementing monitoring systems, and ensuring impact-based grant distribution are recommended to improve grant effectiveness and maximize benefits for recipients.

This study aims to analyze the thoughts of Sheikh Yusuf Al-Qardhawi regarding income zakat and its role in reducing social and economic inequality. Income zakat is one of the instruments in the Islamic economic system that is believed to have significant potential in creating social justice. Sheikh Yusuf Al-Qardhawi, as one of the leading contemporary scholars, emphasized that income zakat must be optimized in a modern context as a form of social solidarity and redistribution of wealth. Through a descriptive qualitative approach, this study examines Al-Qardhawi's thoughts as expressed in his various writings, especially regarding zakat fiqh. The results of the analysis show that income zakat can be an effective tool in narrowing the economic gap between the rich and the poor, provided that its management and distribution are carried out professionally and transparently. In addition, Al-Qardhawi's thoughts emphasize the importance of the role of the state and zakat institutions in implementing income zakat widely and fairly. This study concludes that the concept of income zakat developed by Al-Qardhawi is relevant to be applied in the context of the contemporary economy to overcome the increasing social and economic inequality.

On this occasion, I carried out quite in-depth experiments and research, the aim of which is to observe the preparation of financial reports and the preparation of Government Accounting Standards, namely an accounting method that is implemented when recording and presenting Government Financial Reports. Government Accounting Standards are published and stated in Government Regulation Number 71 of 2010. The Social Service Financial Report contains the mechanism for the Government's Social Service performance in one accounting period. This observation is useful in order to show how the presentation of the financial reports of the North Sumatra Province Social Service is truly in line with Government Regulation Number 71 of 2010. This system uses descriptive analysis which, as a fact, is put together and then classified and managed with special provisions so that it can be picked and described a decision. The results and description of this observation illustrate the presentation of financial reports at the North Sumatra Provincial Social Service in the 2022 budget year with Government Regulation No. 71 of 2010. It is recommended that in the next fiscal year the leadership of the North Sumatra Provincial Social Service illustrate that they have complied with and implemented PP No. 71 of 2010, in this way it can be seen that accountability and transparency of financial reports can be realized.

Ensuring the preservation of human rights and the coherence of law enforcement's tasks are predicated on the pre-trial provisions of the criminal procedure legislation. As part of its mission to ensure that the criminal justice system is fair, the pretrial facility has put safeguards in place to monitor the effectiveness with which police officers carry out their tasks. All eyes are on the judge's evaluation of the law's applicability in light of pre-trial judgment 4/Pid.Pra/2022/PN.Kla. Normative and empirical theories of law are both used in this study's methodology. Primary data collected from the field and secondary data collected from various relevant legal sources are both used in this study. The study team included a law school professor, a prosecutor from the South Lampung District Prosecutor's office, and a judge from the Kalianda District Court. The court considered the following factors in rendering pretrial decision 4/Pid.Pra/2022/PN.Kla, in accordance with the study's conclusions: Instead of using the seizure reports and records that initially connected the suspect to the South Lampung District Prosecutor's Office ( Respondent) as evidence, the judgment was based on legal, social, and philosophical factors. Beyond that, the applicant was not suspected of being the subject of an official audit by the State Financial Loss Calculation Audit (PKKN). In order to establish a monetary loss to the state, the investigator must explicitly recognize a critical component that forms the foundation or risk of the inquiry. All of the applicant's pretrial requests were therefore granted by the court. The officials tasked with carrying out the pretrial decision's enforcement have finished their task. Kla is based on the multi-stage execution of criminal legislation.

Compensation in the resolution of medical disputes in Indonesia is crucial as it provides financial compensation for patients who have suffered losses due to malpractice. Data shows an increase in the number of complaints and lawsuits related to medical disputes each year. Determining fair and proportional compensation often poses complex challenges as it involves various aspects such as the level of patient loss, healthcare service standards, medical evidence, and socio-economic factors. Therefore, a careful and holistic approach is needed in determining compensation to ensure justice and improve healthcare practices. The aim of this study is to identify the role of compensation in the resolution of medical disputes in Indonesia and to analyze its legal and ethical implications. The research method used is qualitative with a normative juridical and empirical approach. The results show that compensation in the resolution of medical disputes in Indonesia is important to ensure justice for patients and the responsibility of healthcare providers. The process of determining compensation involves mediation, negotiation, and formal legal processes. The Health Law and health regulations require hospitals to have dispute resolution mechanisms and provide patients with legal rights to compensation. Legal and ethical aspects such as integrity and justice are considered in determining compensation, creating a holistic dispute resolution system to maintain justice and the quality of healthcare services.

In today's modern era, humans have a life with all activities that can never be separated from technological developments. One of the technological developments that is currently popular in Indonesia is Financial Technology. Financial Technology (FINTECH) is the latest innovation in the financial service system which is touched by modern technology which can make it easier for Small and Medium Enterprises).to run their businesses with the help of Fintech. The aim of this research is to determine the application of Fintech to Small and Medium Enterprises assisted by Bank NTT in Sabu Raijua and to determine the advantages and disadvantages of implementing Fintech in Small and Medium Enterprises assisted by Bank NTT in Sabu Raijua. This research uses a qualitative research method, which is a research method carried out by means of in-depth interviews in the field, using a phenomenological approach. The data source in this research is primary data obtained directly from Small and Medium Enterprises actors in Sabu Raijua, while secondary data is in the form of interviews, observations and documentation. The research results show that the application of Financial Technology (Fintech) in Small and Medium Enterprises assisted by Bank NTT in Sabu Raijua is experiencing positive developments in line with technological advances and changes in user behavior, ease of access, and transaction security are getting better. However, in its implementation there are several obstacles, namely weak internet connections, elderly Small and Medium Enterprises players find it difficult to understand how to use Financial Technology.

This research aims to determine the situation of financial recording and the information management system in the Raudlotul Qur'an Islamic boarding school, then produces a proposal for a financial information management system in the form of an accounting information system design by SAK ETAP and ISAK 35 which has been adapted to the conditions of the boarding school. A single case study approach was applied and carried out observations, interviews, literature studies, and documentation of the data. The research results obtained were that treasurers recorded using the single entry method, there was no clear division of duties and authority among the treasurers, financial recording and reporting were not carried out in an orderly and consistent manner. Therefore, the researcher proposes the division of duties and authority of the treasurer, a flow chart of receipts and disbursements, the evidence to be available for each transaction, proposed account and financial report formats. Key words: accounting information system, Islamic boarding school financial reports, SAK ETAP, ISAK 35, accountability.  

Old Age Security (JHT) is an important program in the social security system in Indonesia which is organized by the Employment Social Security Administering Agency (BPJS). Despite being a vital form of social protection, JHT claims management is often in the spotlight due to the various challenges it faces, including effectiveness, efficiency and fairness in disbursement of claims. In this context, this research aims to analyze JHT claims management at the Pratama Rantau Prapat BPJS Employment Branch Office. This study uses a qualitative research method with a case study approach. Data was collected through direct observation, interviews with officers and participants, as well as analysis of documents related to the claims process. The research results show that the JHT claims process faces various challenges, including the long time it takes to complete a claim, a lack of transparency and communication, and gaps in understanding between participants and officers. The conclusion of this research is that significant improvements are needed in JHT claims management. Recommendations for improvement include increasing process efficiency, increasing transparency and communication, and simplifying claims procedures. Implementation of these recommendations is expected to improve the quality of JHT claims services and provide greater benefits for participants in their preparation for a more financially secure retirement.

The independent learning curriculum is one of the Ministry of Education and Culture's policies with the aim of creating a pleasant and happy learning atmosphere for both teachers and students. In independent learning, teachers and students have the freedom to determine the right learning system to determine the talents and interests of students. The aims of this research are (1) To explain the preparation for the implementation of independent learning curriculum learning in social studies learning at SMP Negeri 2 Kademangan, (2) To explain what factors are obstacles in preparation for implementing independent learning curriculum learning in social studies learning at SMP Negeri 2 Kademangan. This research is qualitative descriptive research. The data collection techniques used in this research are observation, interviews and documentation. Respondents in this research were school principals, head of curriculum, and social science subject teachers. The results of this research show that preparations for implementing the independent learning curriculum in social studies learning at SMP Negeri 2 Kademangan start from the readiness of the teachers first and the social studies teachers take part in training regarding the independent learning curriculum and prepare learning tools according to the provisions of the independent curriculum. Then the factors that are obstacles are (1) Insufficient digital capabilities of teachers, where there are still many teachers who are limited in mastering technology, (2) They are comfortable with the previous curriculum and have no experience in independent learning, (3) lack of facilities and infrastructure to support the learning process, (4) Financial constraints.

Tuberculosis (TB) remains a significant global health concern, with Mycobacterium tuberculosis as the causative agent. The emergence of drug-resistant forms, such as Multi-drug-resistant TB (MDR-TB) and Extensive-drug-resistant TB (XDR-TB), poses substantial challenges in TB management. This study focuses on analyzing the cost variations associated with laboratory examinations for MDR-TB and XDR-TB patients undergoing treatment cycles at a tertiary hospital.The methodology involved the inclusion of patients diagnosed with MDR-TB or XDR-TB who underwent a range of laboratory tests during their treatment. A cross-sectional retrospective analytics approach was employed, utilizing medical records from the hospital's MDR division.The results of the study, encompassing 30 MDR-TB patients and 2 XDR-TB patients, revealed significant differences in laboratory examination costs between the MDR-TB and XDR-TB groups (p = 0.018). This disparity underscores the financial burden associated with managing drug-resistant TB variants, particularly in terms of laboratory monitoring and diagnostic procedures.The discussion delves into the implications of these cost variations, highlighting the challenges faced by healthcare systems and patients in resource allocation and financial planning for TB treatment. The findings underscore the importance of cost-effective strategies and optimized laboratory protocols to ensure comprehensive yet affordable care for MDR-TB and XDR-TB patients.In conclusion, this study sheds light on the considerable cost variations in laboratory examinations for MDR-TB and XDR-TB patients, emphasizing the need for efficient resource utilization and targeted interventions to address the financial aspects of managing drug-resistant TB strains effectively.

MSIB (Certified Independent Study and Internship) is one of the activity programs at the Merdeka Campus which aims to help students improve their skills and develop themselves. MSIB appointed Orbit Future Academy as one of the partners in the Independent Study program. Founded in 2016 with the aim of improving the quality of life through innovation, education and skills training. In accordance with its mission, namely "We curate and localize international programs and courses for upskilling, re-skilling youth, and the workforce towards jobs of the future". Partners provide opportunities for students to take Artificial Intelligence programs and study online. Learning consists of eight material courses including Python Programming, AI Technology Logic and Concepts, AI Project Cycle, AI Research Methods, ChatGPT, Professional and Company Ethics, Financial Literacy and ending with a Final Project. The final project scope carried out is the Occupancy Detection in Parking Lot project. This project uses the Computer Vision domain with the selection of the YOLO model in detecting objects and pixel segmentation. The project begins with selecting a dataset using roboflow which then goes through data pre-processing for cloning, annotation and augmentation. Then the model is trained using machine learning and deep learning algorithms to understand patterns and characteristics related to parking spaces. Once trained, the AI model will be validated using test data. This aims to ensure that the model truly recognizes the presence of the vehicle. Next, form the application design in creating an informative interface using wireframes. Then enter the deployment stage so that the system can be accessed widely and easily via the web. Lastly, field testing is to find out the performance of the application that has been designed.      

Abstract. The purpose of the financial reporting system described above refers to conventional BTN financial reports as a whole because the financial reports at BTN Syariah KCS Banjarmasin still return to their parent bank where all BTN Syariah throughout Indonesia are business units of BTN Conventional. The research method in this study was carried out qualitatively with a descriptive approach. This research data uses primary and secondary data. Data collection techniques use observation and interviews. Meanwhile, research techniques use data presentation and drawing conclusions. Based on the results of the research, it shows that the processing of earnings management at BTN Syariah KCS Banjarmasin is quite efficient due to good working capital turnover as a means of generating profits. Judging from the net profit margin, it is quite efficient with an average percentage of 78.02%. The rate of return on assets is also efficient, although it continues to decline with a percentage of 1.41% and the rate of return on capital is considered effective with an average percentage of 13.15%. The author provides input to the bank so that the management of the financial reporting system at BTN KCS Banjarmasin is managed by the bank at each branch office or unit so that each financial report and profit management at the bank is more specific. Islamic banking academics should always participate in the development of sharia banking by providing input to financial institutions and also providing understanding to the public so they can differentiate between the bank interest system and the profit sharing system in banking. And also provide knowledge so that people do not get involved in the practice of interest which can actually lead to usury.

Planning and reporting performance results in local government using information systems. The purpose of conducting research is to obtain an overview of the results of accountability for employee performance with the help of implementing SIMDA BMD at the Regional Financial and Asset Agency of the Bintan Regency Government. It is hoped that the presence of the SIMDA application can help the government in managing finances, especially in employee performance accountability and providing ideal management information. Data collection was collected using literature studies, interviews, observation and documentation. The results of this research show that SIMDA BMD (Regional Property Management Information System) in the financial management process, especially financial reporting, continues to run well and cannot yet be said to be fully effective, this is due to various obstacles that occur.  

Schools, as educational facilities, have a crucial role in improving the quality and standards of national education to make it more advanced. In line with the introduction to PERMENDIKBUD No. 18 of 2019, the government provides compensation in the form of School Operational Assistance Funds (BOS) with the aim of helping fund school operational and non-personnel costs. Implementing school operational assistance is part of the state's responsibility to provide financing to the entire community and is an implementation of the mandate of the 1945 Constitution of the Republic of Indonesia to make the nation's life intelligent. Therefore, the author is interested in analyzing it in research entitled "Legal Responsibilities for Management of School Operational Assistance Funds at SD Negeri 1 Kunjeng, Gubug District" with the problem of what is the legal basis for managing School Operational Assistance Funds (BOS) at SD Negeri 1 Kunjeng and how? Legal responsibility for managing social assistance funds at SD N 1 Kunjeng, Gubug District. This research uses normative juridical which focuses on secondary data supported by the results of interviews and observations and analyzed qualitatively. Based on the research results, it can be concluded that the legal basis for managing BOS funds at SD Negeri 1 Kunjeng is rooted in the 1945 Constitution, specifically Article 31B paragraphs (2) and (3), which requires the state to organize an equitable and high-quality national education system. UUSPN No. 20 of 2003 also becomes the legal basis with Article 50 paragraph (2) which requires the government to provide financial assistance for basic education. Technical instructions from PERMENDIKBUD No. 2 of 2022 provides detailed regulations regarding the management of BOS funds according to the needs of educational units, supporting the government's efforts to create equal and quality access to education. Legal responsibility for managing BOS funds at SD Negeri 1 Kunjeng is centered on the principal and the entire school. The 1945 Constitution requires the state to provide free basic education through a 9-year compulsory education program. BOS funds, as a state financial tool, are channeled directly to schools with the principles of flexibility and transparency

This paper explains the process of issuing free trade zone (PPFTZ) customs notification documents through the Batam PT customs and excise system. Natio Bahari Agency Batam. The methods used in this observation are field research and interviews where the author obtains material or paper materials directly from the field and interacts directly with people who have an interest in the world of document publishing, both officers and fellow agents, apart from that. The author also met directly with relevant sources who were interested in the subject matter taken from PT. Natio Bahari Agensi which is one of the companies operating in the field of agency and Financial Services Customs Entrepreneurs. PT Natio Bahari Agensi Batam Serves various types of vessels ranging from tugboats, Dredger barges, to offshore vessels in Batam Harbor. In the document management system, the system used is the CEISA-PPFTZ system. After the Commercial Invoice and Packing List is received by the PPJK from the importer or exporter, it can be continued by carrying out the process of submitting a new document registration number in the CEISA system until an Approval Letter can be issued. Goods Release (SPPB) or Goods Release Service Note (NPPB). The purpose of this research paper is to find out how the process of issuing Free Trade Zone Customs Notification Documents in the Batam Special CEISA System by PT. Natio Bahari Agency Batam. There are still various obstacles experienced in processing documents, such as network problems in the system which cause difficulties in inputting data in the system, delays in sending supporting documents by exporters and importers, and so on.

Access to justice is fundamental to a fair legal system, yet many individuals face barriers due to financial constraints and limited resources. This article explores the role of legal aid and support services in enhancing access to justice, with a focus on vulnerable populations. The study evaluates the effectiveness of current legal aid programs, identifies key challenges, and suggests strategies for improving the availability and quality of legal assistance. The findings emphasize the importance of equitable legal support in ensuring justice for all.