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PT Multi Teknik Telaga Indonesia is a distributor for European gearbox and electric motor manufacturers. PT Multi Teknik Telaga Indonesia is one of the sole agents of electric motor/gear motor products and one of the largest gear companies. Based on the objectives and form of the research conceptual framework, the approach used in this research is quantitative. In this study, simultaneously the level of attendance and incentives has a significant effect on employee performance with the F test value obtained of 28,286 with a sig value. 0.000 because the probability is below 0.05 or 0.000 0.05, the multiple linear regression model can be used to predict employee performance or it can be said that the Attendance Rate (X1) and Incentives (X2) simultaneously affect Employee Performance (Y).PT. Multi Teknik Telaga Indonesia to implement an effective and efficient employee attendance attendance system, so as to facilitate the human resource management process, save costs and time and increase employee productivity and assess employee performance by considering factors such as attendance and incentive levels, so as to provide a more complete picture of employee performance.

This research aims to describe the procedures for providing credit without collateral at PT Timexs Indonesia in Surabaya. This type of research is qualitative research. The data collection techniques used were unstructured interview techniques, documentation and library observation. Data analysis techniques by collecting several data and interview results, displaying existing credit granting procedures, rotating existing systems, presenting and concluding research results. The results of this research show that the procedure for granting credit without collateral at PT Timexs Indonesia in Surabaya includes activities starting from submitting a credit application, filling out a form and filing a credit card with the requirements according to the provisions to the process of disbursing funds. The conclusion is that PT Timexs Indonesia has distributed credit in accordance with the provisions and is in accordance with the SOP that has been set.

This study aims to analyze the Internal Control System and to analyze the role of the Accounting Information System for cash receipts and expenditures at PT Pelabuhan Indonesia Belawan Branch. This research approach is descriptive by using qualitative data types. The research data conducted is in the form of primary data and secondary data. Where primary data is carried out by interviews, and secondary data in the form of evidence, records or historical reports that have been compiled in published and unpublished archives. The results showed the internal control system of the accounting information system of cash receipts and expenditures at PT. Pelabuhan Indonesia Belawan Branch is still not optimally implemented so it is not in accordance with the purpose of internal control. This is proven by the existence of control elements that have not been implemented, namely from elements of control activities and elements of risk assessment and accounting information systems at PT. Pelabuhan Indonesia has played a good role so that it can improve the internal cash control system.

The Complete Systematic Land Registration Program (PTSL) carried out by the government based on Minister of Agrarian Regulation number 6 of 2018 is the first land registration activity carried out simultaneously for all land registration objects throughout the territory of the Republic of Indonesia in one village/kelurahan or other name. at the same level, which includes the collection of physical data and juridical data regarding one or several land registration objects for registration purposes with the aim of providing legal certainty and legal protection of land rights in a definite, simple, fast, smooth, safe, fair, equitable and open manner. and accountable so that it can improve the welfare and prosperity of society and the country's economy as well as reduce and prevent land disputes and conflicts. The research method used in this research is sociological juridical legal research and descriptive analysis with a qualitative approach. The results of this research show that the mechanism for implementing the Complete Systematic Land Registration Program (PTSL) by the Boalemo Regency Land Office has been carried out based on the procedures mandated in the Regulations. Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency Number 6 of 2018 concerning Complete Systematic Land Registration which includes: Planning Stage, Location Determination, Preparation, Formation and Determination of the PTSL Adjudication Committee and Task Force (SATGAS), Counseling, Collection of Physical Data and Data Juridical, Juridical Data Research for Proving Rights, Announcement of Physical Data and Juridical Data and Validation, Completion of PTSL Activities, Confirmation of Conversion, Recognition of Rights and Granting of Rights, Bookkeeping and/or Issuance of Certificates, Documentation and Submission of Activity Results and Reporting of PTSL Activity Results. Although the mechanism for implementing the Complete Systematic Land Registration Program (PTSL) by the Boalemo Regency Land Office has been carried out in accordance with procedures. Thus, at the implementation level there are still obstacles in implementing the Complete Systematic Land Registration Program (PTSL) which is oriented towards quantity targets which makes it possible to ignore quality. As for the obstacles faced, both internal obstacles are obstacles faced by the Boalemo Regency Land Office that come from within the agency and External Obstacles are obstacles faced that come from outside the Boalemo Regency Land Office agency.

The Research aims to analyze the application of the accounting system in PKK cash bookkeeping in Sumur Pandan Hamlet, Bandungsekaran Village, Balongpanggang District, Gresik Regency. The data studied was in the form of the application of the accounting system in PKK cash bookkeeping. data collection techniques used interviews and documentation. The data analysis technique used is a case study. The results of this study indicate that PKK cash bookkeeping in Sumur Pandan Hamlet, Balongpanggang District, Gresik Regency has not implemented cash bookkeeping in accordance with the accounting system. Because the cash bookkeeping that is made is only year-end bookkeeping. This can make it difficult for some parties if they need financial information at any time for decision making.

This research aims to determine the potential and obstacles in developing the Dempo Banana home industry in Bombana Regency. The reason for choosing the research topic is that the commodity in Bombana Regency is bananas, which makes the banana demo product a typical snack in Bombana Regency which still needs to be developed. And to develop a development strategy, the type of research used is descriptive qualitative, namely an analysis used to describe or solve problems systematically using the SWOT analysis method, namely an analysis intended to see the extent of the implementation of the Dempo Banana Home Industry Development Strategy based on strengths, Weaknesses, Opportunities and Threats, after analyzing the four SWOT indicators, we then developed appropriate alternative strategies to be applied to the domestic banana dumpling industry. The results of this research show that strategies that can be implemented include: (A). Utilizing Capital Assistance from the Government to Support the Development of the Dempo Banana Home Industry. (b). Utilizing the special characteristics of Banana Dempo as a typical banana snack that is famous throughout Indonesia. (C). Utilizing the Abundant Availability of Raw Materials as a Means of Running a Production Process That Supports Product Availability in the Industry. (D). Maintain consumer/customer loyalty by maintaining the quality of existing products and continuing to innovate so that consumers do not get bored with the taste, appearance and quality of the product. (E). Must maintain good product quality in terms of hygiene, halal, packaging and price so that customers do not Turn to Other Products.

Data ethics is part of what we mean when we talk about the decisions and actions we take when collecting, analyzing, and using data. and actions we take when collecting, analyzing and using data. The principles and laws specific to data use in each country must be followed. Ethics is not just about taking responsibility; if we are not careful and ethical in our in our activities on social media, we will suffer consequences and break the law. Ethics in the digital world can be seen from various perspectives, including ethics of personal use, business ethics, political ethics, and others. In addition to ethics, in the digital world there is also something called privacy policy. Privacy policy emerged from the common law system, system as a self-regulatory approach. Privacy policies are tailored to the principles of personal data protection principles established by national laws and regulations. There are ethical issues in the utilization of big data that need to be addressed. Decision-making based on data may become biased and unfair due to improper data analysis. Big data is a trend that covers every field of technology.

Todays, technology is also widely used in various fields for various needs. Based on data from. Various sectors, such as education, business, tourism, to the agricultural sector, widely use websites. There are various implementations or applications of technological developments in agriculture, one of which is the application of calculating an agricultural product in Kerinci experienced ups and downs due to less stable weather conditions. Calculations in determining an agricultural product can use several calculation methods, one of which is the Tsukamoto fuzzy method. Tsukamoto's fuzzy method is an extension of monotone reasoning. In Tsukamoto's method, every consequence has a rule in the form of IF-THEN that must be represented in a fuzzy set with a monotone arrangement function. So this requires a system that can produce predictions in tea production in Kerinci tea plantations to meet market needs. The solution offered is a production prediction system in Kerinci plantations using the Tsukamoto fuzzy method. The prediction results obtained in this study were a 36% increase in tea sales production.

This study aims to analyze the accounting information system for the revenue cycle at Pratama Expressindo using research methodology using qualitative methods. The data collection techniques used were interviews and observations. The results showed that the related functions in Pratama Expressindo all services are efficient but lack discipline, especially in the accounting department. There are no clear rules for accounting that affect performance. In the company's accountant system, there are two main functions, namely the administrative part as the part responsible for managing the company, while the finance department as the collection and management of income and expenditure in the company. Pratama Expressindo's accounting information system is well maintained, but there are areas that need improvement, such as improving customer payment processing. The use of information systems at Pratama Expressindo still uses a simple system and there are still many shortcomings, which initially did not use accounting software and now use accounting software.

This research aims to determine the effect of understanding the Regional Financial Accounting System (SAKD), the use of information technology, and internal control on the quality of financial reports in the Besitang District Village Government. This research uses quantitative methods with an associative approach, data collection techniques using questionnaires, the number of samples in this research is 45 people from the Village Work Unit (SKPD) who are involved in financial preparation reports at the Besitang District village/district office. The sampling technique uses a saturated sampling technique. Data were analyzed using multiple linear regression methods. The results of this research show that Understanding the Regional Financial Accounting System (SAKD) partially has a significant effect on the Quality of Financial Reports in the Besitang District Village Government, while the partial use of Information Technology and Internal Control does not have a significant effect on the Quality of Financial Reports in the Besitang District Village Government. Understanding the Regional Financial Accounting System (SAKD), Utilization of Information Technology, and Internal Control simultaneously have a positive and significant effect on the Quality of Financial Reports in the Besitang District Village Government.

Socialization of stunting alleviation by using hydroponic is an effort to develop community awareness of stunting and reduce stunting levels by increasing knowledge and skills. Alleviating stunting is an effort to decrease growth disorders in children due to chronic malnutrition and recurrent infections,  that characterized by below standard height by using a hydroponic wick system. Wick hydroponics (Wick) is a hydroponic method that uses a wick as a link between nutrients and the root part of the planting medium. The socialization was held in Sibuak , Tapung , Kampar, Riau. It was started with an explanation about stunting and the hydroponic wick system and demonstration with Pak Choy mustard , started with seeding , installing, and transplanting the hydroponic wick system  and  discussion. Through this activity the Sibuak villagers  know about the importance of how to handle stunting and knows about hydroponic wick systems, and take care of hydroponic plants.    

This research aims to determine the effect of outdoor study-based problem-based learning on high school students' critical thinking abilities on respiratory system material. This research methodology uses quantitative methods with a quasi-experimental type. The research population was class XI high school students with a sample size of 86 students. Data collection techniques were carried out by observation and written tests. Data analysis techniques use descriptive statistics and inferential statistics. The results of the research show that the average critical thinking ability of students in the experimental class taught using the outdoor study-based Problem Based Learning learning model is in the high category and the average critical thinking ability of students in the control class taught using the conventional learning model is low, this is based on the average posttest score from the experimental class, namely 80.22 and the control class, namely 55.95. The results of hypothesis testing using Independent Sample t-test statistics show that there is an influence of the outdoor study-based problem based learning model on the results of students' critical thinking abilities in the material on the human respiratory system Class XI Science SMA Brigjen Katamso 2 Medan.

The aim of this research is to find out how accounting recording techniques are used in Tanjung Selamat Village, Kec. Percut Sei Tuan, and how it impacts the accountability of village allocation control (ADD). Qualitative descriptive is a type of research methodology used in this research. using data collection techniques, document analysis, and interviews. To speak for the village secretary and treasurer and collect documents related to budget realization records, this research uses a data collection strategy. Based on research findings, Tanjung Selamat Village in Kec. Percut Sei Tuan has created an accounting record system as a consequence of using village financial techniques (siskeudes). The application of accounting record techniques to the general control of accountability for village capital allocation proves that the implementation of village equity allocation is transparent, accountable and accountable. There are only a few obstacles, such as submitting the budget to the village head, which sometimes causes delays. But overall the practice of village financial control is very good and in line with PERMENDAGRI number 20 of 2018.

Esources such as capital and office infrastructure. Human resources are the most important thing for an institution, because humans have the ability to set goals, collaborate, and work so that planned goals are achieved. Likewise, it is no less important than the office infrastructure in an institution that has a big influence in efforts to increase work efficiency and effectiveness. Therefore, an institution really needs office infrastructure that can be used by employees in carrying out their duties and responsibilities so that administrative activities and other operational activities can run well and smoothly. Office infrastructure is one of the factors that supports the success of an institution in achieving the organization's goals. Office facilities and infrastructure are an important part that need to be prepared ideally and continuously so that they can ensure the smooth running of employee work activities. Considering that office facilities and infrastructure are very important in efforts to facilitate employee work activities, therefore it is necessary to manage adequate facilities and infrastructure. Means are anything that is used as a tool to achieve aims and objectives, means are more indicated for moving objects such as computers and machines. Infrastructure is something that is the main support for the implementation of the process (Business, Development, Project), infrastructure is more indicated for immovable objects such as buildings, space, land. Work effectiveness is a condition that shows the level of success of management activities in achieving goals including quantity work, quality of work, and timeliness in completing work. Effectiveness is often associated with an efficient system, so that the service process takes place effectively, optimally and on time, thereby eliminating the need for overtime work with its implications. The efficiency of work processes, the level of effectiveness of office technology users, and the comfort of the work environment will directly and indirectly influence employee performance in completing assigned tasks. Apart from that, there are also various factors that influence work effectiveness, including: time, tasks, productivity, motivation, work evaluation, supervision, work environment, equipment and facilities. It is logical and appropriate if increasing effectiveness is made one of the government's long-term targets in implementing its strategy. Based on the phenomena presented above, it is clear that the Office of Industry, Trade, Energy and Mineral Resources of North Sumatra Province has not been well managed regarding infrastructure and has not complied with the appropriate regulatory principles. Problems like this should be addressed immediately and maximized so that in the future it can be as good as it should be. If this is resolved, it will certainly create a comfortable and conducive atmosphere so that employees can carry out their work responsibilities well and optimally. Therefore, the researcher was interested and conducted research as a result of an internship, with the title "The influence of the lack of office infrastructure on the effectiveness of employee performance

. This research aims to analyze the dynamics of religious spread in the urban areas of Semarang through a spatial analysis approach using Geographic Information System (GIS). By utilizing both secondary and recent primary data, this study delineates the patterns of religious spread across various neighborhoods and districts in Semarang. Through the application of GIS, the research produces thematic maps that vividly visualize the distribution of religions in a spatial context. The analysis results reveal diverse patterns of religious spread, with some areas exhibiting a high concentration of a particular religion while others demonstrate significant religious diversity. The importance of environmental factors in shaping the patterns of religious spread is also discussed in this study. The correlation analysis between the presence of places of worship, religious educational institutions, and other environmental variables provides additional insights into the factors influencing the distribution of religions in Semarang. The conclusions drawn from this research contribute to a deeper understanding of religious diversity in urban Semarang. The implications include the potential formulation of more effective development policies, strengthening tolerance among religious communities, and creating an inclusive environment amid the complexities of social and cultural diversity in the city. This research is expected to serve as a foundation for further studies and aid sustainable decision-making at the local level.

The trust, service and communication that exist between PT Telkom Witel Yogyakarta Government segment and its customers will make this relationship marketing strategy key in efforts to maintain customer loyalty. The purpose of this internship activity is to find out and learn good relationship marketing strategies in maintaining customer loyalty. The research method carried out by the author is a qualitative method, while the data used is primary data and secondary data. The descriptive data analysis technique used in this research is to produce a systematic, realistic and accurate picture of the relationship marketing strategy carried out by PT. Telkom Witel Yogyakarta Government Service segment in retaining customers. Results of interviews and observations of PT's Government Segment Relationship Marketing strategy. Telkom Witel Yogyakarta in Maintaining Customer Loyalty is a strategy of direct sales (direct marketing), customer service, loyalty programs, business visits and maintaining product quality.    

The law of persons is an important aspect of a country's legal system that regulates the status, rights and obligations of individuals. In this study, we will compare the legal treatment of persons in the Indonesian, British and American Civil Codes. This comparative analysis will cover several aspects,including the legal status of persons, personal rights, and legal obligations relating to individuals. The comparison begins by looking at the legal status of people within the three legal systems. The Indonesian Civil Code recognizes a person's legal status based on nationality, age, and legal capacity. In the UK, the legal status of a person is determined by nationality and citizenship status, whereas in the United States, the legal status of a person relates to citizenship, nationality and immigration status. The abstract is short, about 150-200 words, written with the size of 10. The abstract should be informative and briefly described the research background (review), research purposes, research method, main results, and main conclusion. The abstract is often presented separately from the complete script, so it must be able to stand on itself. The library is not allowed to be listed in the abstract, but if it is important then the citation refers only to the name of the first author and the year. The abstract is written in Indonesian and English. In this overall comparison, it was found that although there are differences in legal approaches to persons in the Indonesian, British and American Civil Codes, there are also some similarities in the protection of individual rights. Universal legal principles such as liberty, human rights and legal responsibility remain the cornerstone of these three legal systems. Further research on this comparison can provide deeper insights in understanding legal protection for individuals in different contexts

Cybersecurity (or cyber security) is a series of efforts made to protect computer systems or digital networks from cyber attacks or unauthorized access. Threats to cyber security include virus attacks, phishing, denial-of-service (DDoS), hacking, and unauthorized access. Cyber ​​security is critical as more and more organizations and individuals rely on information technology in their operations. Cyber ​​security includes network security, application security, data security, identity security, and physical security. Cyber ​​security efforts involve identifying, preventing, responding to, and recovering from cyber attacks. The more complex cyber threats become, the more important it is to improve cyber security and protect systems from damage or data theft.  

This paper conceptually analysed the special issue briefly reviews about absorptive capacity.  Based on a systematic literature review, the paper discusses the Impact of Absorptive Capacity on Banking Performance in Indonesia. The paper also explains the mediating effect of marketing mix and innovation on the performance of banks in Indonesia which shows that the mediation of marketing mix and innovation has a positive effect on the impact of absorptive capacity on bank performance. The paper offers a definition of absorptive capacity for strategic management discipline, constructs a conceptual framework of absorptive capacity for banking sector, and clarifies the main implication of absorptive capacity theory for the development of marketing and management, thereby providing sources for future research.    

The covid-19 pandemic has an impact on student learning outcomes in the practicum of the invertebrate systematics course.The aim of this research is to determine the learning outcomes of post-pandemic invertebrate systematics practicum for students in semester 5, academic year 2022/2023. The method used in this research is a descriptive qualitative method. The sample used in this research was 5th semester students with a total of 5 classes totaling 97 students. The sampling technique used was the Population Sampling Technique. Data was obtained from a list of TKP scores, report scores, response scores and student perceptions submitted using a Google Form questionnaire. The results obtained by Biology Education students in the Invertebrate Systematics Practicum were based on TKP scores of 45.4% in the high category, 49.5% medium and 5.2% low. Based on the report value, 96.9% is in the high category, 2.0% is medium and 1.0% is low. Based on the response value, 3.1% were in the high category, 28.9% were medium and 68.0% were low. And based on the results of the student perception questionnaire, it can be interpreted that post-pandemic learning has had a positive impact, including being able to carry out practicums in the laboratory and improving student learning outcomes.