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The study aimed to assess how the utilization of information technology, internal control, and HR competencies affect the reliability of financial statements. Through the use of questionnaires, a "5-point Likert scale" model was used to measure the research variables. The research approach in this case is a quantitative approach,, with the population consisting of accounting and finance employees of distributor companies registered as clients of CV. BRK. Sampling is conducted comprehensively using the total sampling method, with 41 respondents serving as the research subjects. The questionnaire as an instrument that collects respondents' answers is the source of primary data. Multiple linear regression was used for data analysis, and the data was processed with the help of SPSS software version 26. The findings show that the three variables contribute to improving the reliability of financial statements significantly and also positively. This finding shows that the good implementation of internal control, the effective use of information technology, and the high competence of human resources can potentially make the reliability of financial statements increase.

This study explores the implementation of Electronic Procurement Service (LPSE) and its impact on the procurement processes for goods and services. The research focuses on understanding how the adoption of LPSE influences efficiency, transparency, and accountability in the procurement activities of organizations. Through a comprehensive analysis, the study evaluates the integration of LPSE in streamlining the procurement workflow, reducing manual intervention, and enhancing communication between stakeholders. The findings highlight the advantages and challenges associated with the electronic procurement system, shedding light on potential improvements for optimal utilization. The study contributes to the broader discourse on digital transformation in procurement, emphasizing the need for organizations to adapt and leverage technology to enhance overall procurement effectiveness.

The aim of this research is to explore the role of Artificial Intelligence (AI) device technology in supporting everyday human life, especially in Luna Torasyngu's novel "Traveline Past." AI is implemented as an intelligent and flexible assistant/partner, serving not only as a mechanical tool but also as an adaptive partner that responds to user needs. Concrete examples include smartwatches, computers with complex authorization systems, sensors that read phenomena and function as weapons, databases encompassing information from the past, and the use of Nano Technology in the production of clothing that can change according to needs. The research findings provide a holistic overview of how AI technology and its related components can shape the lifestyle and interaction of humans with the environment in the future, prompting questions about the positive impact and ethical challenges associated with the integration of AI into daily life. The focus is on analyzing the role of AI-forming device technology in the novel, using a hermeneutic approach. The findings include the utilization of technologies such as 1) smartwatches, 2) computers, 3) sensors, 4) databases, and 5) Nano Technology.

This study aims to determine the perceptions of coastal communities in Reroroja Village in the Utilization of mangrove ecosystem as ecotourism. This study used a qualitative descriptive approach. There were 3 data collection techniques used, namely observation, interviews, and documentation. In this study there were 12 informants consisting of the mangrove forest manager, the Head of Reroroja Village, Kena RT Dusun Magelo’o, and people from Magelo’o of Magepanda District, Sikka Regency. Based on the results of the study, it can be cancluded that the perception of the people of Reroroja Village in utilizing mangrove forests as an ecotourism area is still relatively low. This is caused by the lack participation og the village community in protecting and managing mangrove forests as ecotourism. Factors that influence community perceptions are knowledge, attitudes and level of education. The community considers thet protecting the mangrove forests area in Reroroja Village in not their reponsibility but that it is already the responsibility of the management.

This research explores the supervision and law enforcement concerning digital businesses. The rapid growth of digital businesses has significantly impacted the global economy, while simultaneously posing various legal challenges. This study aims to analyze the role and effectiveness of supervision and law enforcement on digital business actors in ensuring compliance with applicable regulations. The research methodology employs a qualitative approach, involving literature review, analysis of relevant legal regulations, and case studies on the implementation of supervision and law enforcement on digital businesses in various countries. The findings highlight the legal challenges faced by governments and supervisory bodies in coping with the developments in the digital business landscape. The study also evaluates various strategies that can be employed to enhance the effectiveness of supervision and law enforcement on digital businesses, including cross-sectoral collaboration, the utilization of information technology, and the development of regulations that are responsive to the dynamics of digital businesses. The implications of the research findings are expected to provide a more comprehensive insight into addressing the legal challenges emerging alongside the evolution of digital businesses in the era of globalization.

In the wastewater industry, it is divided into 2, specifically wastewater from home activities and production. Domestic activity wastewater comes from all worker sanitation activities and industrial supporting facilities such as prayer rooms, canteens and toilets. Waste water from these activities must be treated first so that it does not pollute the surrounding environment. PT X is an industry that operates in the field of bulk LPG filling stations which has made efforts to process and also utilize 100% of the waste water from its domestic activities. Sewage Treatment Plants handle the processing (STP) facilities with chemical and biological processes which are able to reduce pollutant parameters such as BOD, COD, TSS, Ammonia and Total Coliform by 90%, 85%, 95%, 90% and 99.9% and have been meet the specified quality standards. Meanwhile, oil & fat parameters are not too focused because they still meet existing quality standards, Therefore, processing aims to lower the relatively high organic characteristics. The results of this processing will be reused to reduce the use of clean water for irrigating green open spaces and roads.

The National Zakat Amil Agency is a zakat management organization formed by the government, consisting of elements of the community and government with the task of collecting, distributing and utilizing zakat in accordance with religious provisions. The Jambi City National Zakat Amil Agency (BAZNAS) carries out the task of managing zakat at the city level. This research aims to analyze zakat management which consists of planning, collecting, distributing, utilizing, reporting and supervising zakat in the Jambi City Baznas, to find out the obstacles that exist in the zakat management process in the Jambi City Baznas, and to find out the benefits after the community receives financial assistance. zakat from Baznas Jambi City. This research uses a descriptive qualitative method. To reveal this problem in depth and comprehensively, the author collected data by means of observation, interviews, documentation and triangulation. The results of the research show that, the implementation of zakat management at Baznas Jambi City is in accordance with management theory, where in management theory management consists of planning, collection, distribution, utilization, reporting and supervision. The implementation of zakat management at the Jambi City Baznas has met the standards of this management theory. So the implementation of zakat management at Jambi City Baznas is good, even though zakat funds are still lacking, Jambi City Baznas continues to distribute zakat funds to those in need so that the benefits of zakat funds in Jambi City can be felt by the community as intended by the zakat law.

This research analyzes the distribution of artificially inseminated beef cattle across various districts in Grobogan Regency through WebGIS. The data reveals variations in the number of beef cattle per district, with Wirosari District having the highest population reaching 8,277 heads. The utilization of WebGIS provides advantages in information presentation, particularly with pop-up features when placing the cursor on specific regions, facilitating a profound understanding of the traders' distribution at the local level. This advantage offers significant benefits to stakeholders, including local governments and farmers in each district of Grobogan Regency. This analysis not only presents information visually but also opens opportunities for exploration and more accurate decision-making through the WebGIS platform, supporting efforts in sustainable management and development of the livestock sector.

This research analyzes the distribution of artificially inseminated beef cattle across various districts in Grobogan Regency through WebGIS. The data reveals variations in the number of beef cattle per district, with Wirosari District having the highest population reaching 8,277 heads. The utilization of WebGIS provides advantages in information presentation, particularly with pop-up features when placing the cursor on specific regions, facilitating a profound understanding of the traders' distribution at the local level. This advantage offers significant benefits to stakeholders, including local governments and farmers in each district of Grobogan Regency. This analysis not only presents information visually but also opens opportunities for exploration and more accurate decision-making through the WebGIS platform, supporting efforts in sustainable management and development of the livestock sector.

The objectives to be achieved from this research are to identify obstacles, improve the role of library managers and the Library Management system, and find out the strengths and weaknesses of SLiMS. This research method uses a qualitative approach. using data collection techniques through interviews, observation and documentation. The informant in this research was the Lhokseumawe State Polytechnic UPT librarian who the researcher had selected according to the research subject criteria. As a result of this research, it can be said that the understanding of Lhokseumawe State Polytechnic UPT librarians regarding the use of SLiMS can be said to be understood by librarians regarding the use of SLiMS. However, managers can operate the software even with limited capabilities. The obstacle to using SLiMS at the UPT of the Lhokseumawe State Polytechnic Library is understanding the technology because they are not used to it and it also comes from human resources (human resources). The task of library managers is to recruit effective human resources and effective career development. Advantages and Disadvantages of SLiMS 7. One of its advantages is that it makes the work of librarians easier and faster in each service. The disadvantage is that if the light goes out, the system cannot be used manually and the software must be able to use a stable network so that it can be used.

PT. XYZ is an organization that manufactures wood products, including tables, chairs, and other domestic items. Workplace accidents are an extremely probable occurrence at PT. XYZ. Consequently, risk management is essential for reducing the occurrence of workplace accidents. The process of identifying suitable control measures is simplified through the utilization of the HIRARC method. The investigation was conducted in the grinding, sanding, lathe, drill, and corridor areas of the PT. XYZ process area. According to the findings derived from the conducted research, the hazard identification procedure yielded twenty-four indicators of peril. After calculating the 24 hazard indications, the risk level associated with the indicated hazards is determined. One is classified as extremely high risk, thirteen as high risk, eight as medium risk, and two as low risk. And company management can control hazards through the provision of safety signs, utilization of appropriate PPE, and establishment of work areas.

According to the large Indonesian dictionary, effective means "able to bring results, successful in use" about efforts or actions. Can mean "already in effect" about laws or regulations. In the service sector, the human element plays a very important role in establishing relationships with consumers because the success of the company is determined by whether or not consumers are satisfied with the services provided. One of the service sectors engaged in fulfilling service needs is KBIH (Hajj Guidance Group). KBIH is a private institution authorized by the Ministry of Religion to participate in guiding the Hajj and Umrah pilgrimages. Where the author chose a research place at KBIH Chairul Umam. In this study the authors have research objectives, as follows 1. To find out the work effectiveness of KBIH Chairul Umam employees in increasing congregation satisfaction. 2. To find out the obstacles and solutions that KBIH Chairul Umam does in increasing congregation satisfaction. This research method is descriptive qualitative, through observation, interview, and documentation techniques. The results showed that 1. KBIH employee work Chairul Umam in increasing Jemaah satisfaction, it is known that the effectiveness of employee work has been carried out properly, namely work quality, discipline, cooperation, reliability, responsibility and utilization of working time. Customer satisfaction on several indicators shows that customers are satisfied with the quality of the product, the quality of service provided by KBIH Chairul Umam. 2. With good employee work effectiveness, obstacles that arise when doing work such as delaying work that can hinder other work can be overcome easily, be it obstacles from within the company or from outside the company. With information from the congregation and smooth communication between employees to employees and employees and superiors carried out to improve effectiveness at work and anticipate and find a way out of the obstacles that arise. The obstacles that arise can be overcome properly due to the quality of work, discipline, cooperation, reliability, responsibility and good utilization of working time so as to create a sense of satisfaction from the congregation.

Air pollution has a broad impact on the people of South Kalimantan and causes the incidence of ISPA. TOGA utilization is still low due to a lack of public knowledge about plant types and their uses. The aim of this activity is to increase the knowledge of traditional independent health care groups. This activity was held on Monday, October 9 2023 at 13.30 – 15.30 WITA which was attended by 10 cadres. Activities are carried out using the lecture method and using leaflets. The leaflet material contains the definition of ISPA, general instructions regarding the processing of natural ingredients as potions, the composition of potions for coughs and colds, sore throats, shortness of breath and potions to increase body endurance. Evaluation of activities is carried out using pretest and posttest methods. The activity went well and succeeded in increasing the knowledge of the cadres.

Learning media are all forms used for activities to convey information that can be seen, manipulated, heard, read or discussed. The aim of this research is to find out how to use science learning media to increase student motivation at SD Negeri 060928 Medan. This type of research is descriptive qualitative research based on observation. Observation is a systematic observation of human activities and physical settings where these activities occur continuously from natural activities in order to produce facts. The results of this research indicate that the use of learning media can significantly increase student motivation in learning science. Teachers are able to use learning media clearly and make students interested in learning.

This research explores the utilization of information technology, particularly digital marketing, in the marketing of agricultural products. Focusing on Wonotulus Village in Purworejo Regency, Indonesia, the study addresses challenges faced by millennial farmers due to lengthy distribution chains and dependence on middlemen, proposing online marketing strategies as a solution. Through in-depth references and case studies in various villages, the research emphasizes the impact of digital marketing on farmers' bargaining positions, market access, and income growth. The implementation of training, mentoring, and marketplace management activities in different locations demonstrates positive transformations. The results indicate increased enthusiasm, improved knowledge, and successful utilization of social media and e-commerce platforms. The discussion highlights the flexibility required in adapting digital marketing strategies to local characteristics. Challenges such as technology accessibility and varying levels of understanding among farmers are discussed, along with opportunities for global market expansion. Comparative analyses among case studies provide insights into successful aspects and potential improvements. The conclusion underscores the effectiveness of digital marketing, emphasizing the importance of training and mentoring for SME participants. This research contributes to the understanding of how technology can empower farmers, enhance local economic growth, and ensure the sustainability of agricultural businesses.

Technological developments have a significant impact on users, technological advances can make it easier to collect all information. The presence of technology is used by various age groups, including teenagers, adults and children. Safeguarding children against the potential adverse effects of digital technology and social media necessitates parents with a profound comprehension of the ramifications of social media. The objective of this study is to impart insight into the significance of supervising children's utilization of digital technology. Employing the literature review approach, this research delves into pertinent articles related to the research title. The pivotal role played by parents remains crucial in shielding children from the detrimental impacts of digital technology.

Technological developments have a significant impact on users, technological advances can make it easier to collect all information. The presence of technology is used by various age groups, including teenagers, adults and children. Safeguarding children against the potential adverse effects of digital technology and social media necessitates parents with a profound comprehension of the ramifications of social media. The objective of this study is to impart insight into the significance of supervising children's utilization of digital technology. Employing the literature review approach, this research delves into pertinent articles related to the research title. The pivotal role played by parents remains crucial in shielding children from the detrimental impacts of digital technology.

This research delves into the nuanced landscape of digital marketing evolution in Indonesia, particularly at the intersection of artificial intelligence (AI) and business ethics. The study aims to elucidate the current state of digital marketing practices in Indonesia, exploring how AI technologies are integrated and the ethical considerations surrounding their implementation. Employing a qualitative research approach, the study utilizes in-depth interviews and focus group discussions with key stakeholders in the Indonesian digital marketing ecosystem. The sampling technique involves purposive sampling to ensure representation from various industry sectors and perspectives. Data analysis is conducted through thematic analysis, allowing for the identification of emerging themes and patterns related to AI adoption and ethical implications in digital marketing strategies. Preliminary findings suggest a complex interplay between technological advancements, ethical dilemmas, and regulatory frameworks, highlighting the need for a balanced approach to AI utilization in digital marketing within the Indonesian context.

This qualitative research aims to explore the role of Strategic Financial Fluency (SFF) as a catalyst for growth in Micro, Small, and Medium Enterprises (MSMEs). The study employs a multi-method approach integrating literature review, case studies, and expert interviews to construct a comprehensive understanding of SFF and its impact on MSMEs' growth trajectories. Sampling techniques involve purposive sampling of MSMEs representing diverse industries and geographical locations to ensure comprehensive data collection. Data analysis employs thematic analysis, focusing on identifying patterns and themes related to SFF adoption, utilization, and its influence on business growth. The findings reveal that MSMEs equipped with Strategic Financial Fluency demonstrate higher adaptability, resilience, and growth potential. Moreover, SFF facilitates informed decision-making, efficient resource allocation, and strategic planning, thus fostering sustainable growth in MSMEs. This research contributes to the existing literature by highlighting the pivotal role of financial literacy and strategic financial management in enhancing the competitiveness and growth prospects of MSMEs in a dynamic business environment.

Regency roads are local roads which do not include roads connecting the district capital to other districts, but their network is diverse as a link for local activities, namely connector roads between villages, between sub-districts, production center roads and environmental roads in residential areas. This research focuses on roads in Kaur Selatan District and Maje District, Kaur Regency, Bengkulu Province with a total length of 128.50 km with a total of 68 sections. There are several sub-district roads which are a road network that is integrated with national roads. In general, this road section is often used by various types of vehicles, from light to heavy vehicles. Utilization of roads that do not match their class and the influence of the weather climate in areas that are quite extreme result in landslides so that the road body becomes narrow and heavily damaged. As a result of damage to existing roads, community activities are hampered. The purpose of this research is to provide information to the Bengkulu Regency government in preparing priority planning, determining the type of pavement that is appropriate to the location of the road section and determining the calculation of the costs required. The results of research and calculations show that the cost required for road repairs is IDR. 70,788,844,000 for a period of 5 years. The priority scale consists of 17 sections with a cost of Rp. 57,541,204,000.