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This journal discusses a review of previous research on the income tax payments for citizens traveling abroad. This payment is in the form of prepayment of income tax and can be accessed by individuals who are more than 21 years old with appropriate income. The main focus of this study is to analyze the prevailing tax regulations in Indonesia and international tax treaties. This journal is a literacy that aims to understand the procedures for tax payment, payment exemptions, and management of income tax administration for domestic individual taxpayers who will travel abroad.

The impact of standardization on Labor Vocational High School (SMK Labor) is felt by students, teachers, and staff, particularly in all activities related to the library information system that must comply with the procedures (SOP) established in ISO 9001:2000 SOP. The current library information system has not been audited yet, and it is not known whether it has supported the achievement of the school's vision and mission. A technique is needed to control and ensure that the library information system aligns with the organization's objectives. This is the reason why an audit of the Library Information System usage at SMAN 1 Terbanggi Besar needs to be conducted. The audit of the library information system uses the COBIT 5 framework with the Delivery, Service, and Support (DSS) domain, namely DSS.1, DSS.5, DSS.11, DSS.12, and DSS.13. The research results show that there is one process with capability level 4, which is DSS02, and there are five processes with capability level 3, namely DSS01, DSS03, DSS04, and DSS05. The overall capability level obtained based on the average is 3, which means that most of the activities in the DSS domain for the library information system at SMAN 1 Terbanggi Besar have been carried out. There are standardized implementations for these processes, and they are well-documented and communicated. This study implies that through the assessment of capability levels related to the Library Information System at SMAN 1 Terbanggi Besar, it can be continued in the future development of specific business processes, especially when there is an increasing number of customer services with diverse library service products. This can be done within the COBIT 5 audit framework.

Employee attendance information systems are an important component in human resource (HR) management in various organizations. Auditing attendance system information is necessary to ensure that the system runs effectively and efficiently, and complies with applicable regulations and policies. COBIT 4.1 (Control Objectives for Information and Associated Technologies) is an audit framework that can be used to deploy attendance information systems. This research aims to conduct an audit of the employee attendance information system using the COBIT 4 framework. This audit was carried out to evaluate the effectiveness of internal control, compliance with regulations, and operational efficiency of the employee attendance information system at XYZ company. The research method used is a combination of qualitative and quantitative, including interviews, observation and testing. The research results show that in general the employee attendance information system has been running well, but there are still several findings related to control and compliance weaknesses that need to be improved. The recommendations provided include improving access rights management, monitoring activities, as well as improving procedures and documentation.  

This research aims to determine the HR information system on employee performance through employee work evaluation. This research was conducted within the scope of the Tojo Una - Una Regency Regional Work Unit. The research method used is quantitative with a survey approach. Basic data was collected through distributing questionnaires to a total of 97 research samples. The data analysis technique used is SEM-PLS Structural Equality Modeling. The results of this research show that the HR information system has a positive and significant effect on employee performance through job evaluation. Thus, the conclusion that can be drawn from this study is: to increase the influence of the HR information system on employee performance through job evaluation, by following all procedures and regional regulations by paying attention to the stages that have been implemented by the SKPD.

This waste used from ice cream sticks will be transformed into a lantern with contemporary aesthetics that can function both as equipment and ornament. The issue of needs and desires, or fulfilling needs, always confronts humanity. Needs are requirements for human survival; among them are economic needs, which are basic needs for society and are therefore met through various work patterns, procedures and strategies. Continuous efforts to meet needs require rational behavior from individuals, which requires action to prevent inefficiency and waste. Conclusion Specific criteria, such as the amount of active components, safety standards, and microbiological test results, are necessary to evaluate tissue quality. It is important to carry out thorough testing at every stage of the production process to guarantee that recyclable containers are of the highest quality.

Craniotomy is a neurosurgical procedure for treating diseases or disorders in the head or brain. The craniotomy procedure can cause side effects in the form of pain. Pain is a sensation that arises due to tissue damage, involving a person's physical, emotional and mental reactions. Pain management is a non-pharmacological treatment used in the health world to reduce pain after patients undergo medical procedures. One of the pain management used in this case study is finger grip. This study aims to implement evidence-based practice of the finger grip method to reduce pain. This study uses a descriptive method with a case study approach. This study involved a patient who had undergone craniotomy surgery. Data was collected through interviews and document study. Data processing is carried out using pain scale measurements and monitoring vital signs such as blood pressure, pulse, respiration and temperature. The instruments used were books, pens and pain measurement scale paper. This case study shows that the finger grip technique is effective in reducing pain in patients who are experiencing pain. This is proven by the change in the level of pain when the finger grip management technique was applied for 3 days of application which decreased significantly. The results of the case study show that pain management using the finger grip technique is effective in reducing pain in patients, resulting in a significant reduction in pain scale

This paper discusses efforts to maintain the trust and reputation of the Medical Tourism industry in Indonesia. The industry has grown rapidly in recent years, with many international patients coming to Indonesia for medical treatment. The success of this industry relies heavily on consumers' trust in the quality of medical services and the protection they receive throughout the treatment process. Medical ethics, licensing and consumer protection regulations play a key role in ensuring that international patients receive safe, quality and ethical care in Indonesia. Medical ethics regulations will regulate the behavior of medical professionals and direct the standards of care that must be adhered to. Licensing functions as a mechanism for monitoring and controlling the quality of medical facilities and existing medical practices. Meanwhile, consumer protection is important to ensure that patients' rights are maintained during the treatment process, including the right to accurate information, transparent procedures and fair dispute resolution. In the context of Medical Tourism, reputation plays a central role. A good reputation will attract more international patients and help build long-term relationships with satisfied patients. However, reputation is also susceptible to negative changes due to bad patient experiences or violations of medical ethics. Therefore, efforts to prevent, manage and recover from adverse situations are very important in maintaining the industry's reputation.In the Indonesian context, harmonization between medical ethics regulations, licensing and consumer protection needs to be improved to create an environment that supports the sustainable growth of the Medical Tourism industry. The involvement of all stakeholders, including governments, medical institutions and medical professional associations, is key to achieving this goal. By maintaining service quality, high medical ethics, and effective consumer protection, Medical Tourism Indonesia can continue to develop and maintain a good reputation in the eyes of the international community.    

The hospital business is the main subject in carrying out medical tourism. For this reason, the hospital business has the potential to support the development of medical tourism. This research is about the potential of the hospital business in medical tourism with the problem of what is meant by medical tourism? and How is the potential of the hospital business in Indonesia in contributing to medical tourism? This research is normative juridical research using secondary data collected by library research and document study techniques which were analyzed qualitatively. Medical tourism or medical tourism is a trip out of town or from abroad to obtain examinations, medical procedures, and/or other medical examinations at a hospital. Based on the juridical understanding of medical tourism, hospitals are the main component in medical tourism. The development of medical tourism provides great potential for the hospital business in Indonesia to contribute to the economy in the form of state financial income. This is because Indonesia is a country with quite rapid tourism development with adequate quality hospitals in providing health services. For this reason, the government issued Permenkes No. 76 of 2015 concerning Medical Tourism Services in developing the hospital business so that it can contribute to medical tourism. The development of medical tourism provides great potential for the hospital business in Indonesia to contribute to the economy in the form of state financial income. This is because Indonesia is a country with quite rapid tourism development with adequate quality hospitals in providing health services. For this reason, the government issued Permenkes No. 76 of 2015 concerning Medical Tourism Services in developing the hospital business so that it can contribute to medical tourism. The development of medical tourism provides great potential for the hospital business in Indonesia to contribute to the economy in the form of state financial income. This is because Indonesia is a country with quite rapid tourism development with adequate quality hospitals in providing health services. For this reason, the government issued Permenkes No. 76 of 2015 concerning Medical Tourism Services in developing the hospital business so that it can contribute to medical tourism.

The accounting profession in the industrial era 4.0 faces significant challenges in maintaining business ethics. In the context of Rural Credit Bank (BPR) Dana Nusantara Tanjungpinang Branch Office, efforts to avoid violations of business ethics are very important. By referring to literature studies and descriptive qualitative interviews, this research method reveals the strategies implemented by BPR Dana Nusantara Tanjungpinang in controlling ethical violations. The research results show that BPR Dana Nusantara Tanjungpinang uses internal audit and data crosscheck as the main strategy to ensure the accuracy of recording financial transactions. In addition, separation of functions and strict supervision of business processes are important steps in maintaining the integrity and honesty of company operations. However, challenges related to employee internet access present obstacles in efforts to prevent ethical violations. However, BPR Dana Nusantara Tanjungpinang continues to strive to use good vendors and implement strict operational procedures. The research results show that BPR Dana Nusantara Tanjungpinang continues to be committed to improving their internal control practices in order to create an ethical business environment and reduce the possibility of ethical violations in the future.

Hospitals have an obligation to provide services in accordance with standard operating procedures for patient care, maintain patient safety and security, and provide accurate information. Incorrect medical treatment such as surgery on the side of the body that is not in accordance with the diagnosis can have a serious impact on the patient. The wrong side of the operation on the patient caused by the negligence of medical staff may result in legal liability for negligence. The hospital can be held responsible and obliged to provide compensation for the physical, emotional and financial losses suffered by the patient. If an incident occurs that harms the patient, the hospital may be subject to lawsuits. Hospitals must be legally responsible and take steps to improve the medical service system to improve quality and patient safety.  

Malpractice is basically an action by professional staff that is contrary to the Standard Operating Procedure (SOP), professional code of ethics, and applicable laws, whether intentional or due to negligence. This negligence is not a violation of the law, if the negligence does not cause harm to other people and that person can feel comfortable. However, if this negligence results in material loss, harm or even takes the life of another person, then this can be said to be malpractice. Malpractice in the field of orthopedics is an act of negligence committed by doctors or health service workers who are tasked with carrying out all kinds of surgical procedures, especially bone surgery. Where in this case the patient who initially only experienced problems with his bones ultimately had to hamper his breathing for the last time just because of an error in administering gas after surgery. This fatal negligence can be said to occur due to a lack of accuracy on the part of doctors or other health workers in providing health services to patients. This negligence can also be caused by hospital management that is not well organized, the staff's education may still be minimal and many other factors. Because this action not only violates the law, the medical code of ethics and also the standards of behavior in a religion but even takes someone's life, there needs to be a way out, namely by; improving hospital management, increasing accuracy in carrying out the medical profession and deepening all kinds of knowledge about various kinds of health service procedures.    

In carrying out their duties, general practitioners have limitations both in terms of knowledge and medical facilities they possess. Furthermore, based on the Omnibus Health Law 2023, there are regulations that govern general practitioners regarding the medical procedures they can and cannot perform. Several articles that regulate referral issues are Article 19, Article 32, Article 189, and Article 360. Meanwhile, the regulation regarding specialist doctors is listed in Articles 233-235. However, it is important to emphasize that the authority of specialist doctors and general practitioners is not directly regulated in the Omnibus Law. Thus, the study that can be conducted is an interpretative study that compares it simultaneously with similar legal products. Other references that can be used are Presidential Regulation no. 31 of 2019 and Minister of Health Regulation no. 36 of 2019. Based on a comparative study and judicial analysis of the Omnibus Health Law 2023, specialist doctors have their own independence, and therefore, if they delegate authority to general practitioners, it is guaranteed by the law, including the Omnibus Health Law 2023, especially because the Omnibus Health Law 2023 opens up flexibility for specialist doctors to practice. If delegation occurs, general practitioners can be legally protected as long as the basis for this delegation is emergency for patient safety, secondly is the delegation of authority to ensure patient safety, and thirdly is part of the education for specialist doctors. Although not explicitly stated, these implications are strongly implied in the articles mentioned in the Omnibus Health Law. Nevertheless, there are certain limits that specialist doctors must follow to ensure that patients' rights are well protected, and in the future, there needs to be a strengthening of regulations so that both general practitioners and specialist doctors do not face criminalization.

Health service facilities have the duty and obligation to protect the confidentiality of information contained in medical record files and must not disclose or provide this information to unauthorized people or institutions. The aim of this research is to determine legal protection for the confidentiality of patient data between conventional and electronic medical records. The research method used is normative juridical. The research results show that legal protection can be grouped into two, namely preventive and repressive legal protection. Preventive legal protection or prevention of violations related to medical records can be carried out by maintaining the confidentiality of medical records, maintaining medical record storage, and maintaining procedures for the release of health information. Meanwhile, repressive legal protection can be carried out by taking responsibility for violations that have been committed in the form of criminal, civil and administrative sanctions.

With the increasing need for medical services and developments in technology, doctors and patients are often faced with various legal issues related to health care. The role of doctors in society is crucial because of the knowledge and skills needed to diagnose and treat disease, as well as maintain patient health. A surgeon is a specialist doctor who treats diseases, injuries or emergency conditions in the body through surgical methods (operatives) carried out in the operating room installation. The doctor's legal responsibility towards patients in the operating room installation is based on several relevant legal principles, the principle of informed consent or consent in treatment is an important factor in determining whether the doctor is responsible or not. Patients must be given adequate information about the diagnosis, procedures, risks, and treatment alternatives before giving consent for medical treatment. What are the rights and obligations between the doctor and patient in the agreement before surgery, as well as the agreement between the doctor and patient after the patient has received this information. Research methods using normative law are methods used to study legal rules as a system that can be linked to certain legal events. Secondary data uses tertiary legal data, secondary legal data and tertiary legal data from books, literature, publications and statutory sources related to all discussions. From this research it was found that every human being has the human right to live a healthy life and a doctor has ethical and professional responsibilities in carrying out his duties. The relationship between doctors and patients is regulated by applicable laws and regulations. It can be concluded that the legal responsibility of doctors towards patients in operating rooms is very important in medical practice. As health professionals, physicians have an ethical and legal obligation to provide safe, competent, and responsible care to their patients. If a doctor fails to meet expected standards of care or commits negligence that results in injury or harm to a patient, they may be legally liable.

The purpose of this study is to identify methods to address financial statement fraud, both in developed and developing countries. Meta-analysis is a systematic statistical technique for combining several original studies in order to obtain more accurate and reliable results and conclusions. Through this approach, it is expected that ways to prevent government financial statement fraud can be identified, collected, and integrated. The analysis of 5 journals shows that some effective strategies to prevent financial statement fraud include good and effective internal controls, improving organizational culture, creating anti-fraud policies and procedures, and implementing forensic accounting.

Fluent reading is the ability to master codes consisting of words by paying attention to the following factors: the ability to identify words automatically, the speed at which words move from one word to another, the procedures or expressions used in oral reading and accuracy. in translating the code to ensure the decoding process and understanding of the text being read. Therefore, the aim of this research is to analyze students' fluent reading abilities at level 2 in terms of reading accuracy and speed as well as fluency in reading texts with appropriate pauses, intonation and expression. The method used is a case study method through a reading test which is designed to assess the three main components of pauses, intonation and expression. The research subjects consisted of 3 2nd grade elementary school students|    

Land is very important for the life and economy of every human being. In Indonesia, the relaxation of land certification poses legal threats to owners. The PTSL program aims to provide legal clarity through certification, increase protection and facilitate easier access to services and land rights. However, implementation faces challenges, such as slow and complicated procedures, as seen in Gilang Village, Sidoarjo. This research aims to identify and analyze the implementation of PTSL policies in Gilang Village using a qualitative case study approach and purposive sampling. The results show that despite challenges in consistent communication and distribution of information, the PTSL program was overall successful. However, there are a few obstacles due to the use of existing resources and the high commitment of implementers. Improving communication and information management can increase program effectiveness in the future. The PTSL program has been implemented well in accordance with Minister of Agrarian Regulation Number 12 of 2017, with achievements in resources, disposition and bureaucratic structure. However, the main obstacle is communication, miscommunication between program implementers and the Gilang Village community causes confusion and dissatisfaction. The lack of effective communication media during the socialization process also hampers the process.

Program implementation is a series of activities carried out by individuals or groups in the form of implementing activities supported by policies, procedures, and resources intended to bring results to achieve predetermined goals and objectives. This study aims to determine and explain the implementation of the stunting program through the Empowerment of Family Welfare (PKK) in Stunting Prevention and explain the obstacles to the implementation of the program through the Empowerment of Family Welfare (PKK) in Stunting Prevention in Gedong Village. This research uses descriptive qualitative methods, data collection by means of interviews, observation and documentation and the determination of informants using non-probability. The parties used as research subjects are administrators and members of the Family Empowerment and Welfare (PKK) in Gedong village and the object of research is the implementation of the stunting program for toddlers and mothers. The results of this study are evidenced by the existence of children with stunting getting better after the implementation of programs from the government, such as food intake with balanced nutrition monitoring height and weight in these toddlers every month. PKK cadres in Gedong Village in implementing programs to improve social welfare need to be carried out because the stages of implementing the stunting program have a positive impact on the beneficiaries of social services.

This research explores the vital role of business legality in supporting the growth and sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Through a combination of interview and direct observation approaches, we investigate the challenges faced by MSMEs in obtaining appropriate business legality and its impact on market access and financing. The findings indicate that a lack of understanding of the importance of business legality, complex licensing processes, and the need for specific requirements are major obstacles for MSMEs, especially those operating at the micro and small levels. Furthermore, we conclude that complete and legally valid business legality forms a solid foundation for the growth of MSMEs, enabling broader access to formal markets and financial resources. The approach of mentoring in obtaining the Business Identification Number (NIB) emerges as an effective solution in assisting MSMEs in overcoming challenges related to business legality. Comprehensive mentoring programs, ranging from education about the registration process to practical assistance in gathering required documents, provide much-needed support for MSMEs like Bu Siti in navigating complex registration processes. Evaluation and feedback, as well as effective information dissemination, also prove crucial in increasing MSMEs' awareness and understanding of licensing procedures and the benefits of having complete business legality. Thus, collaborative efforts from various parties can help create a more conducive environment for the growth of MSMEs in Indonesia.  

Semarang State Polytechnic as a tertiary institution implementing the Tri Darma of Higher Education through the 2023 Competitive Community Service program sees several problems faced by UMKM partners, where the service partner who collaborates with us is Mang Ngat UMKM, one of whose businesses is engaged in making salted eggs, where One of the problems faced is that there is no egg washing machine that replaces manual washing of salted eggs, but this problem can be resolved with the provision or donation of a salted egg washing machine in the first stage. The next problem faced by Mang Ngat UMKM service activity partners is that they require knowledge of the machine operation process according to procedures so that the operation is safer for the operator and the machine. Apart from that, Mang Ngat UMKM also need knowledge of the maintenance process for the salted egg washing machine so that the machine can last longer. long. With these problems, in the follow-up activities of Community Service to Mang Ngat UMKM after the provision or grant of egg washing machines, follow-up activities were carried out, namely by carrying out training on the operation and maintenance of salted egg washing machines at Mang Ngat UMKM in the Rasamala market, Srondol Wetan housing complex, Banyumanik sub-district, Semarang city, with After carrying out training on the operation and maintenance of salted egg washing machines, it is hoped that the salted egg washing machines can be operated safely by Mang Ngat UMKM and maintenance can be carried out properly so that the salted egg washing machines can increase their service life.