Publication Search

The presence of a Whistleblower will aid law enforcement and make it simpler to unearth a criminal case of corruption, highlighting the critical role of the reporter in law enforcement. Consequently, whistleblowers should be granted legal protection by the state to ensure that their rights are safeguarded. Additionally, the state should recognize and reward those who blow the whistle on wrongdoing in order to show its gratitude for their assistance to law enforcement and their role in safeguarding the nation. So, a number of issues will be addressed by this study. Whistleblowers in Indonesia are legally protected from criminal prosecution in instances of corruption. (2) Procedures established by legislation within the context of criminal law to protect those who blow the whistle on corrupt officials. Normative methodologies derived from previously published books and papers are used in this study.

Accounting procedures have proven their importance for all economic units, through the quality of information they provide and their commitment to instructions and laws or through providing consultations to avoid making mistakes by decision makers. The spread of the phenomenon of corruption has become a clear phenomenon in varying proportions in many economic units, and therefore its effects Corruption on economic and social life has led to obstructing the wheel of progress and construction, loss and waste in financial and technical terms, and moving away from achieving the goals and development plans drawn up for the progress of the Iraqi environment and moving it towards the framework of the public interest and activating the wheel of progress. The research aims to demonstrate the ability of accounting through its procedures and the auditing process followed and the professional ability of the accountant through his acquired experiences to limit this phenomenon and work to reduce and limit it, since the accounting profession is the basic foundation that can access real and confidential numbers and documents and ensure the extent of management’s commitment to instructions. The laws and regulations in force are within the legislation and laws to limit any deviation in work that could lead to loss of opportunities for progress in completing work, and moving away from personal interests to reach the public interest.The research also focused on the methods that can be followed to reduce the administrative and financial corruption gap. The researcher relied on a questionnaire distributed to a group of accountants and auditors, academics and professionals, and relying on SPSS statistical analysis to reach the research requirements and reach the most important conclusions and recommendations. Among the most important Conclusions: There is a relationship between the accumulated experience of those working in accounting and oversight to reduce the phenomenon of administrative corruption. The researcher also recommended the importance of relying more on those with accumulated experience at work, especially in the field of oversight within the formations of economic units.

This research examines the accounting analysis of partnership liquidation due to changes in membership, both from the entry of new members and the departure of existing members. The main focus of the study is to understand the concept of partnership liquidation, the procedures involved, and the required accounting records.The research background emphasizes the importance of accounting in providing accurate financial information for decision-making. This study also discusses conditions that can lead to the dissolution of partnerships, such as the death of a member or changes in membership composition.The research methodology includes analysis of literature related to partnership liquidation. The main objectives of the research are to explain the definition of partnership liquidation, outline the liquidation procedures, and describe the accounting recording process in the context of partnership liquidation.This research aims to provide a comprehensive understanding of the partnership liquidation process and its implications for accounting practices, as well as contribute to the development of student competencies in the field of accounting.  

Public service is crucial for fulfilling community basic needs, particularly in healthcare. Puskesmas Porong, a healthcare institution in Sidoarjo District, serves as the primary focus of this study. With a vision to provide quality and professional healthcare services to the community, Puskesmas Porong plays a pivotal role as the primary healthcare center in Porong Subdistrict. Despite adequate facilities including 46 inpatient beds and coverage of 10 surrounding villages, challenges persist. High patient influx poses significant issues such as long waiting times for services, attributed to insufficient staff and resources. Moreover, limited community participation in providing feedback is a concern, hindering the identification of issues and optimal solutions for healthcare service improvement.This qualitative research aims to analyze healthcare service quality at Puskesmas Porong, employing interviews with key stakeholders including the head of the health center, medical staff, administrative personnel, and patients. Additionally, observation and documentation methods were utilized to gather comprehensive data on service provision, patient satisfaction, and facility conditions. Results reveal that while operational procedures are generally adhered to, discrepancies exist between management perceptions and patient experiences. Patients highlight shortcomings in BPJS utilization, medical equipment adequacy, and diagnostic accuracy, underscoring the need for targeted improvements to enhance service quality and community trust.

Proving civil cases involving electronic documents and information electronic evidence which is now legalized has become electronic evidence that can be trusted (legitimate) and has been regulated in Article 1866 of the Civil Code in conjunction with Article 184 HIR in conjunction with Article 5 paragraph (1) and paragraph (2) Law Number 11 of 2008 concerning ITE. Panel of Judges in assess whether electronic information is Electronic Evidence valid based on a digital forensic assessment. Even though it is related to assessment procedures electronic evidence using digital forensics is regulated in the ITE Law and Law others, but in civil trial practice the method is not necessarily used digital forensics because there are technical obstacles. Additionally, Law Civil Procedure in Indonesia has not improved specifically regarding electronic evidence in civil evidence. So there is no procedure that regulates how how to present electronic evidence in civil trials. Without it yet This regulation actually results in legal uncertainty regarding the procedures These electronic devices are shown in civil trials. Given that there are obstacles in judicial practice, the State must immediately carry out reforms Civil Procedure Law in Indonesia regarding electronic evidence, can do this renewal of the evidence system to accommodate developments in evidence electronic documents submitted by the parties during the trial.

Training on Local Potential Development of Banana Peel Crackers was carried out in Cukir Village, Diwek, Jombang, with the main aim of increasing the self-confidence of women heads of families in the field of sales and understanding halal management procedures. Banana peels, which are usually waste, are processed into products of high economic value in the form of crackers, thereby providing new business opportunities for the participants. This training includes techniques for processing banana peels into crackers, marketing strategies, and knowledge about halal certification which is important to increase product competitiveness in the market. The results of the training showed an increase in participants' skills and knowledge in making products, increased confidence in selling, and a better understanding of the importance of halal management. Thus, this program not only contributes to improving the household economy but also supports sustainable local industrial development.

One of the materials in biology subjects is Virus where the material is abstract so it is difficult to understand by students and often when carrying out practicum in the laboratory also the results of studying on viral material are still much too low less than KKM which is 75. The purpose of this development research is to develop a virtual media laboratory viral material as a learning medium that facilitates teachers and students in the learning process that is expected to improve student learning outcomes. This research uses a type of R&D research with 4D models consisting of Define, Design, Develop, Disseminate in its development procedures. This research was conducted at SMA SHafta Surabaya by grade 10 of 30 students. Virtual Media Laboratory consists of the design of learning media that will be developed in the form of story boards on Virus materials developed with Adobe Flash CS6 software.  Based on the assessment of material experts, design experts, media experts in a row by 100% , 84.28%, 87.14% which is declared very valid means that new products can be used in the field for learning activities. The results of the field trial assessment of 98.33% are declared very valid meaning that new products can be used in the field for learning activities. There was an increase in students' learning outcomes which was known by comparing the pretest and postest results of 46 and 85. The average improvement of student learning outcomes is 2.6 with high media effectiveness. In conclusion, virtual media laboratory can improve the learning outcomes of grade 10 students of SMA Shafta Surabaya on virus material.

uman Resource Management (HRM) involves determining planning, organizing, implementing, and monitoring to achieve organizational goals with a primary focus on human resources, namely employee management, employee potential development, service provision, employee behavior direction, and employee discipline supervision. This ensures that human resources can demonstrate the optimal performance demanded by the company to achieve the goals set by the organization. This article falls under the category of qualitative research with a literature review approach (library research). The collection of journals related to the theme aims to gather data and information related to genetic, social, and ecological leadership theories. The sources used include books or articles obtained from physical forms and other applications such as Google Scholar, Mendeley, ScienceDirect, and others. Human Resource Management (HRM) is a discipline responsible for managing people in an organization. This includes planning, organizing, directing, and controlling human resources to achieve organizational goals effectively and efficiently. HRM plays a role in managing various aspects related to employees, such as recruitment, selection, training, development, motivation, performance evaluation, and compensation. Human resource control must be holistic, employee-oriented, and integrated with the organization's business strategy. Therefore, it can be concluded that this involves the use of various tools and techniques, including performance measurement, structured feedback, employee development, and the implementation of fair and consistent policies and procedures.

The purpose of this study is to understand the extent to which fasting material is taught in class VIII junior high school. This research uses the literature study method, in which data is collected from the fiqh teacher's book and student book in the class. The data obtained were then analysed and presented. The results showed that the material on fasting in the fiqh textbooks of grade VIII students was still lacking in depth and breadth. Therefore, it is expected that teachers can enrich the material taught by considering facts, concepts, principles, and procedures that must be clear, functional, valuable, and easy to understand. This step is taken to ensure that students not only know the development of science and technology but can also balance it with the religious knowledge they learn. It is hoped that the research activities that include the revision and development of fiqh subject matter will yield positive results. The new fiqh materials are expected to be more weighty, effective, and easier to understand by both teachers and students.

Students, teachers, and school employees feel the impact of standardization at SMK in all related activities. The library information system must comply with the Standard Operating Procedures (SOP) established in SOP ISO 9001:2000. The current library information system has never been audited, and it is unclear whether it has helped achieve the school's vision and mission. An audit of the library information system at the Private High School (SMK) NEGERI 1 SIRAPIT is necessary to have a method to control and ensure that the library information system meets the organization's goals. Using the COBIT 5 framework and the Delivery, Service, and Support (DSS) domain, which includes DSS.1, DSS.5, DSS.11, DSS.12, and DSS.13, the library information system was audited. The research results show that one process, DSS02, has a capability level of 4, and five other processes, DSS01, DSS03, DSS04, and DSS05, each have a capability level of 4. While the overall capability level obtained based on the overall average is 3, this indicates that most tasks have been completed in the DSS domain for the library information system at SMK NEGERI 1 SIRAPIT However, there are standards established to carry out these processes, all of which are well documented and communicated. This study, which assesses the capability level of the Library Information System at SMK NEGERI 1 SIRAPIT, can contribute to the development of specific business processes if, in the future, there will be more customer services with various library service products. This can be done within the framework of the COBIT 5 audit.

          This research explains that land and building tax (PBB) is a crucial fiscal instrument in the global taxation system, with the aim of supporting government spending on public services, regulating land use, and potentially as a redistribution tool. This article addresses the fundamental ideas, goals, and effects of PBB in Indonesia, highlighting its important role in financing national development. The discussion involves aspects of billing, the basis of collection, the collection system, payment procedures, as well as the taxpayer's right to object and appeal. Emphasis is given to key principles, such as openness, fairness, legal certainty, and public participation in the implementation of PBB. Although PBB contributes significantly to economic development, the article also identifies several critical issues, including property value assessment, social inequality, and economic effects that must be taken into account while managing a just and effective tax system. This article offers a thorough analysis of the PBB as a tool for policy that is essential to the welfare of society and the growth of the nation.

The human need for land from day to day continues to increase, in line with the rapid development in all fields carried out. This is the basis for the importance of registering land with the National Land Agency. Which is the formulation of the problem (What is the function of the land agency in realizing the land registration program in Sikka Regency? (2) What are the inhibiting factors faced by the Land Agency in the implementation of complete systematic land registration in Sikka Regency?. The methods in this study are (1) Normative research, namely research whose data is taken from laws and regulations, (2) Empirical research, namely how the law works in society. The results of the study show that the Land Agency has an important role in ensuring legal certainty over land ownership through a systematic registration process. The function obtained by the Sikka Regency Land Office is to carry out the determination of land ownership and land registration based on the Regulation of the Minister of Agrarian and Spatial Planning/Head of the National Land Agency Number 17 of 2020 concerning the Organization and Work Procedures of the Regional Office of the National Land Agency and the Land Office. However, there are several obstacles faced, including lack of human resources, unclear land ownership status, expensive registration fees, lack of public understanding. The author's conclusions: (1) The National Land Agency in realizing PTSL in Sikka Regency has carried out its function in determining land rights and land registration in accordance with the MINISTERIAL REGULATION ATR/BPN No. 17 of 2020. (2) Inhibiting factors include the lack of human resources in the Sikka Regency Land Office, the implementation of measurements of many people who put up land boundary signs that are not massive, and the lack of community mindset towards the importance of taking care of the issuance of land certificates. The suggestions: (1) For the Sikka Regency Land Office, it is hoped that complete systematic land registration activities in Sikka Regency are carried out in accordance with applicable regulations and determined targets so that legal certainty and land ownership can be realized properly. (2) For the National Land Agency of Sikka Regency, Sikka Regency should often conduct socialization regarding the management of land certificates and also coordinate with the local government.

In the rapidly advancing digital era, information security has become a crucial aspect in maintaining the confidentiality, integrity, and authenticity of data. This article discusses the relationship between information system auditing and the use of modern cryptographic combinations in securing text messages. Information system auditing serves as an evaluation mechanism to ensure that security policies, procedures, and standards are correctly and consistently applied. On the other hand, modern cryptography provides advanced encryption technology that protects text messages from unauthorized access and manipulation. By combining these two approaches, we can create a robust framework for securing text messages, ensuring that data remains safe and protected during transmission and storage. Research results indicate that integrating information system auditing with modern cryptographic techniques significantly enhances the security and reliability of information systems.      

This research aims to examine the effectiveness of the principal's supervision of teacher discipline in madrasas. Teacher discipline is an important factor in improving the quality of education, and principal supervision has a key role in ensuring standards of discipline. The research method used is descriptive, bibliographic in nature by collecting data in the form of literature. The research results show that effective supervision by school principals contributes significantly to increasing teacher discipline. In addition, it was found that the frequency and quality of supervision, as well as the approach used by school principals, greatly influenced the level of teacher compliance with applicable regulations and procedures. These findings emphasize the importance of the active role of school principals in carrying out structured and consistent supervision to create a disciplined and high-quality educational environment.

Work accidents in coconut tree harvesting are a serious problem that affects occupational safety and health in Bahorok District, Indonesia. Using a qualitative approach with a case study design, the research was conducted through interviews and direct observation of five coconut tree growers in coconut plantations owned by local residents. The research results show that a lack of knowledge about work risks, inadequate attitudes towards work safety, and the habit of not using personal protective equipment (PPE) correctly are the main factors causing work accidents. Renderers often ignore the slippery and fragile condition of trees and existing safety procedures, prioritizing work speed over safety. Education regarding work risks, changing attitudes towards the importance of work safety, as well as enforcing rules and using appropriate PPE are very necessary. The implementation of these steps is expected to reduce the accident rate and create a safer and healthier work environment for coconut tree harvesters in Bahorok District.

Students who have difficulty learning mathematics will often make mistakes in learning to count and mistakes in solving word problems in mathematics. The difficulties experienced by students are difficulty in working on story problems due to the inability to understand the meaning of the questions and confusion when determining what arithmetic operations will be used to solve the story problems. The purpose of this research was to analyze the learning difficulties experienced by students as well as the factors that caused students’ learning difficulties in working on multiplication questions in the form of stories in class II elementary school. The method used in this research is descriptive case study. The subjects of this research are students and teachers of class II A at SDN 15 ULU GADUT. The data collection procedures used in the research are test’s, interviews, observation and documentation. The results of the research show that difficulties in learning mathematics include: 1) Difficulty in distinguishing multiplication problems from other material, 2) Student’s writing cannot be read, 3) Difficulty doing calculations in solving multiplication problems. Internal factors include: 1) Lack of enthusiasm for studying, 2) Low numeracy skills and difficulty understanding questions, 3) Not focusing on studying. External factors include: 1) Lack of attention from parents, 2) Often asking students to memorize multiplication, 3) Not using interesting learning media in teaching.

21st Century Learning is an educational concept that focuses on developing students' skills to achieve success which is influenced by technology, information and globalization. Islamic boarding schools are educational institutions that are able to prepare students to develop the skills needed for 21st century learning. This research uses qualitative methods, namely by searching for data and information whose findings are not obtained through calculations and statistical procedures so that the results are descriptive. Data collection techniques in this research are through observation, interviews, and documentation in the form of written objects such as books, magazines, documents, and so on. The results of this research show that Ma'had Al-Zaytun, which is based on the spirit but modern Islamic boarding school system, instills the skills needed in 21st century learning, including the ability to think critically in dealing with every problem, the ability to think critically, and the ability to think critically. communicate using various languages, the ability to Large Scale Collaboration (KSBB), the ability to produce products (creativity) with the help of computer technology and have a religious character that comes from the Al-Qur'an, the sunnah of Rosul Muhammad SAW, the qualities contained in Asmaul Husna and Asmaun Nabi, as well as the character of nationalism contained in the five foundations of the state (Pancasila), the 1945 Constitution and the national anthem Indonesia Raya 3 Stanza.

Legislation regarding judicial examination procedures requires forensic experts, article 133 of the Criminal Procedure Code paragraph (1), explains that in the case of an investigator for the purposes of justice regarding a victim who has been injured, poisoned or died allegedly because of an incident which constitutes a criminal act, the judiciary has the authority to submit a request expert information. In medical experts, justice and other experts. Why do you need a forensic doctor? Because it is impossible for investigators, judges, prosecutors to know all the knowledge in the field of medicine which will later be used to deal with criminal cases related to the human body, for example: violence, murder, suicide. With this, the authorities will ask for help from a doctor as an expert witness, the doctor's testimony as an expert witness, the doctor's testimony is regulated by law. In handling murder cases, a forensic autopsy is needed which will provide clear information regarding criminal cases. Accordingly, a forensic autopsy will produce tools that can be used as evidence in deciding a case by a judge. With a forensic autopsy, the cause of a person's death will be known. Therefore, an autopsy is very much needed in the investigation of criminal acts of murder and during the trial process. This research aims to understand the process of proving the criminal act of murder in the Gorontalo District Court with case number 61/PID.B/2023/PN.GTO. and the use of autopsy evidence in the process of proving this research is analyzed normatively, namely research that analyzes the reciprocal relationship between legal facts and social facts which can be seen as independent variables and social facts as dependent variables. murder that was not accompanied by an autopsy.

The arrangement of Classroom Activity Investigate at SMA Negeri 8 Denpasar was propelled by the comes about of introductory perceptions which appeared issues related to moo understudy learning results in move subjects. Subsequently, this investigate points to move forward move learning results utilizing the PJBL Learning Show with the Peer Mentor Strategy. This sort of investigate comprises of two cycles, each cycle has four stages, specifically arranging, executing activities, watching and reflecting. The subjects of this investigate were 30 understudies of lesson XII IPS 3. This inquire about was carried out from April to May 2024. The information collection procedures utilized were perceptions with respect to the execution of activities and the comes about accomplished, interviews, and worksheet appraisals. The information examination procedure is subjective clear investigation utilizing the PJBL learning demonstrate with the peer mentoring strategy to test the comes about of understudy introduction appraisals by comparing the normal score of completeness of learning results. The investigate comes about appeared that the normal move learning results had expanded from cycle I to cycle II. This may be seen from the normal increment gotten from the comes about of the introduction evaluation. The normal course score in cycle I was with the most noteworthy score of 78 and the least score of 63. In the mean time in cycle II the normal lesson score was 87, with the most elevated score being 90 and the most reduced score being 82.

Doctors have a legal responsibility to ensure that patient medical records are complete and accurate. A legal analysis of the doctor's responsibility for the completeness of patient medical records in order to fulfill patient rights in hospitals is an important study to ensure that patient rights are fulfilled in accordance with the standards set by applicable laws and regulations. A comprehensive analysis of the doctor's responsibility and the importance of complete medical records is expected to create a better health care system that respects and fulfills patient rights optimally. This study uses a normative legal method. The conclusions of this study are: 1) The doctor's legal responsibility for fulfilling the patient's right to obtain complete Medical Records as a form of the patient's right to information in health services. This right is protected and regulated in a number of legal regulations. Fulfillment of the method of obtaining the contents of Medical Records to patients must also pay attention to and follow the procedures as stipulated in the laws and regulations. 2) The legal consequences of the doctor's legal responsibility if they violate the fulfillment of the patient's right to complete Medical Records, including: 1) criminal sanctions, namely imprisonment for a maximum of 1 (one) year and a maximum fine of Rp. 50,000,000.00 (fifty million rupiah) (Article 79 point b of the Medical Practice Law Law No. 29 of 2004), 2) civil sanctions in the form of compensation by the Hospital or the doctor to the patient (Article 1365 of the Civil Code) and 3) administrative sanctions in the form of written warnings and/or recommendations for revocation or revocation of accreditation status. (Minister of Health Regulation 24 of 2022 concerning Medical Records).