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In a research or scientific publication, previous research is very important. Theories and phenomena of the relationship or influence between variables are strengthened by previous research or ongoing research. Analysis of the Accounting Information Systems literature is used to analyze aspects that affect the Quality of Accounting Information Systems, particularly Information Technology, Internal Control, and User Competence. The purpose of this article is to develop hypotheses about how different variables interact that can be applied to future research. Scientific work is written using a qualitative approach and library research. Examine the theory and the relationship or influence between variables in books and journals that you find online or offline in the library using Mendeley, Scholar, Google, and other sources. The findings of this literature review are as follows: Information Technology influences the quality of accounting information systems; Internal Control affects the quality of accounting information systems; and User Competence affects the quality of accounting information systems.

In previous research or relevant research it is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the factors that affect the effectiveness of accounting information systems, namely the influence of technology utilization, user participation and top management capabilities of users, a literature study on human resource management. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) the effect of technology utilization on the effectiveness of accounting information systems; 2) user participation affects the effectiveness of the accounting information system; and 3) top management, the ability of users to influence the effectiveness of the accounting information system.

This article reviews the factors that influence the quality of financial statements, namely accounting information systems, internal control systems and human resource competencies, a literature study on accounting information systems. The purpose of this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Accounting Information Systems affect the Quality of Financial Statements; 2) The Internal Control System affects the Quality of Financial Statements; and 3) Competence of Human Resources influences the Quality of Financial Statements.    

In the era of the development of science and technology and the high level of competition in the business world is a challenge that must be faced by all parties, especially in Micro, Small and medium enterprises (MSMEs). Tampan District is one of the sub-districts in Pekanbaru City, Riau Province which is located about 10 kilometers from the center of Pekanbaru City. Many micro, small and medium enterprises (MSMEs) in Tampan, Pekanbaru have adopted technology such as the implementation of a digital cashier system to assist in managing sales transactions. The purpose of this study is to find out what digital cashier applications are predominantly used by MSME players and how influential they are for optimizing financial records. MSME players and how influential it is for optimizing financial records. The method used in this study is a qualitative method, with observational data collection techniques on MSMEs in Handsome District, Pekanbaru.

Every government agency or company must have a different financial plan, currently all government agencies or companies are required to make reports relating to their financial developments. This information is compiled and presented by the village government in the form of balance sheets, journal reports, because financial reports are a form of accountability from the Village Head or the Village Treasurer. one by one. The results of this study are to make it easier for the Kutoharjo Village Office in the process of financial management, assisting in the process of inputting financial data on an accual basis when giving or receiving cash, before a cash transaction occurs which acknowledges the effect of the transaction regardless of when cash is received or paid, data search, and village fund financial reports by optimizing data security.

Nameplates, also known as nameplates, are small signs or boards usually made of materials such as metal, wood, plastic, or acrylic that identify a particular place. While Sign System is a system or series of signs used to provide information to people in a certain environment. Therefore, Nameplates and Sign Systems are needed by MSMEs as the owner's identity, one of which is Dapoer Mini in Gunung Anyar Village. So, KKN activities were carried out by Group 87 to make these two things. Using the method of carrying out observation, analysis, making nameplates and sign systems, and installing them. It is hoped that the existence of a signboard and sign system can help provide information to buyers who want to buy products at MSMEs Dapoer Mini.

This community service aims to enhance the information systems project management skills of students through website development training. The methods employed include initial study, planning, implementation, and evaluation. The results of the community service demonstrate the successful improvement of students' information systems project management skills through the training and website development activities. Evaluation using questionnaires reveals that all students rated the training as "good". Moreover, the community service proved to be effective in achieving the goal of enhancing students' skills. Recommendations include the continuation of sustained training, further exploration of theoretical concepts, collaboration with industry partners, and ongoing evaluation. The theoretical implications highlight the applicability of information systems project management concepts in website development.

This research aims to analyze the detection and internal control applied in the revenue accounting information system of a café business, as well as the importance of compliance auditing in maintaining the reliability and accuracy of financial data. A good accounting information system is an essential component in managing the revenue of a café business. Effective detection and internal control are highly needed to prevent and detect fraud or errors that may occur in the revenue collection process. This research utilizes a qualitative method with a case study approach on a café business. Data is collected through interviews with café management, direct observation, and analysis of documents related to the revenue accounting information system. The research findings indicate that the café business has implemented several steps of detection and internal control, including task segregation, document verification, the use of automated systems, and periodic reconciliations.

This study aims to analyze the impact of technology utilization and modernization of the tax administration system on MSME taxpayer compliance. The independent variable in this study is the effect of taxation technology utilization, modernization of the tax administration system, while the dependent variable is MSME taxpayer compliance. This study uses primary data.

Every business has a buying process, be it services, buying and selling, manufacturing or industry, including the purchasing system that occurs at the New Palapa Rungkut Surabaya Store. This purchase transaction is divided into two, namely cash and credit purchases. In this article, we will present a credit purchase accounting information system at the New Pala Elektronik Store in Rungkut. The research method that we use is descriptive qualitative which aims to find out how the accounting information system for credit purchases at electronic stores. The results of this study are, there are still some parts that are lacking, namely the receiving of goods and IT. So we suggest adding this section to make it easier for the internal control section in the credit purchasing process.

Background: Most respiratory disorders are caused by problems or diseases of the respiratory system, including the lungs. Inability of the lungs to expand (elasticity), as well as structural (anatomical) and functional airway obstructions that prevent the creation of breathable airflow, are signs of impaired lung function. Restriction and blockage are two types of lung function problems.Purpose: To analyze the application of the tripod position and pursed lip breathing technique to the increase in oxygen saturation in congested patients in the emergency room at PROF Hospital. Dr. SABOE TONGUE.Methods: Case report, which is a narrative report. The case study in this paper examines the use of a tripod position and pursed lip breathing technique to increase oxygen saturation in shortness of breath patients. Patients with asthma, lung cancer, TB, and COPD constitute the study population. Four patients with asthma, lung cancer, tuberculosis, and COPD were sampled for the study.Results: After the nurse's intervention was carried out, which was related to airway management in the fourth patient, the overall evaluation results were obtained, then the intervention was continued in the patient's treatment room.Conclusion: Based on the description above, people with respiratory problems often experience decreased functional daily activities, decreased concentration, and mood swings. As a result, if the condition of shortness of breath is allowed to continue unnoticed it will reduce oxygen saturation which in turn can cause cyanosis in patients who experience recurrent infections.  

This journal discusses efforts to improve the protection of victims of sexual harassment through education and legal action. The research was conducted by collecting data through interviews with victims of sexual harassment and legal experts. The research results show that proper education and effective legal action are very important in providing protection to victims of sexual harassment. In addition, strong cooperation is needed between government agencies, communities and families to ensure the safety and welfare of victims. This journal provides recommendations to increase public awareness about the importance of protecting victims of sexual harassment and strengthen existing legal measures to protect victims. It is hoped that the results of this research can assist in efforts to protect victims of sexual harassment and strengthen the existing protection system.

The Office of Population and Family Planning Control (DPPKB) Karawang district is a government agency that has an important role in controlling the population in Karawang district through the family planning (KB) program. Practical Work is carried out by means of an internship in an agency or company in the Karawang area related to the aim of providing insight to students about the real world of work. This practical work report aims to find out the Work Environment at the Karawang Population Control and Family Planning Office. The basic method of obtaining data is by means of direct interviews, observations, and direct field observations. Overall the work environment at the Population Control and Family Planning Office in Karawang is running well, comfortably and smoothly, but the problems that often occur in the population control and family planning services are that there are often obstacles to the attendance application, namely SIAP which often occurs errors and makes it difficult for employees, besides that in the work environment of the Karawang Population Control and Family Planning Service there are several people who are not harmonious in carrying out their work. The solution that must be done is to add an internet connection to make it faster and provide training for this SIAP application, while to overcome The solution for workers who are not in harmony is to negotiate and bring someone together in an amicable way so that they are back in harmony again.

Previous research or what is commonly referred to as relevant research is very important in a study or what is commonly referred to as a scientific article, to further strengthen theories and phenomena regarding the relationship or influence between variables. This article reviews the facts that affect organizational performance-HR Scorecard. HR is an individual who works as a driving force for an organization, both an institution and a company and functions as a capability asset whose capabilities must be trained and developed. Organizational performance is the effectiveness of the organization as a whole to meet the predetermined needs of each relevant group through systematic efforts and continuous improvement of organizational capabilities. So that quality human resources can produce better performance from an organization and in accordance with the goals and functions of a company. Moreover, in line with the existence of an HR Scorecard that can control and supervise HR to always implement the vision, mission and goals of the organization in achieving organizational goals.

This study uses a qualitative approach to examine business ethics in the practice of buying and selling wholesale batik negligee at Pasar Johar Semarang. Primary and secondary data obtained through observation, interviews, and documentation. Pasar Johar Semarang is a traditional market which is famous for its lively buying and selling activities. In the practice of buying and selling wholesale, there are patterns that are commonly found, including competition between sellers, stock management, systems for returning or exchanging goods, and special agreements between sellers and buyers. This practice reflects the application of Islamic business ethical values ​​such as fairness, social responsibility, and honesty. The results of the study show that in Pasar Johar Semarang, the principle of mutual benefit is upheld in buying and selling activities. The importance of the principles of fairness and balance in buying and selling is also recognized. Even though there are risks and abuses in the system of returns or khiyar, the practice is still in accordance with the principles of Islamic law. This study provides an in-depth understanding of the practice of buying and selling wholesale batik negligee and the influence of business ethics in transactions conducted at Pasar Johar Semarang.

PT. ABC is a manufacturing company whose production line is railroad components. In the production process, there is backtracking in the production process so that the production process is less efficient. The purpose of this research is to compare the initial material handling layout mileage with the proposed layout. This study uses the Systematic Layout Planning (SLP) method to determine the layout proposals that will be provided with the help of Blocplan software. From the proposed layout, the total distance traveled for the passenger seat production process is 402.8 meters and at 277.8 meters the difference is 125 meters.

The war between Russia and Ukraine has recently been in the international spotlight. One of the things seen is the weapons technology used. The modernization of weapons technology has prolonged the war on both sides. This article will discuss Javelin and NLAW which are types of portable anti-tank missiles and their use in the Russia-Ukraine war. Man-Portable Anti-tank Systems are shoulder-fired missiles that are used to destroy opposing tanks. Weapons such as the Javelin and NLAW are the result of the development of earlier versions of the Anti-Tank Guided Missile. These "fire and forget" type missiles such as the Javelin belong to the third generation ATGM system. The method used in this research is descriptive qualitative. Data will be obtained through literature studies from secondary sources such as books, documents, online articles, and media online. The data obtained will be analyzed descriptively. The results of this study show that Javelin and NLAW missiles are very effectively used by Ukraine in repelling Russian tanks.

This research aims to analyze the application of diversion and restorative justice in criminal cases committed by minors. The application of diversion is examined in more depth about the obligation of every law enforcer to carry out a series of diversion processes in the police, prosecutor's office and up to the court. The implementation of diversion is something that must be done without exception in accordance with the provisions of Law No. 11/2012 concerning the Juvenile Criminal Justice System. The application of restorative justice seeks a benchmark for the extent to which it can be implemented by taking into account the authority possessed by the public prosecutor when the diversion process is not achieved and when the criminal case has entered the criminal justice process. The application of the termination of prosecution must be based on the applicable provisions and conditions contained in the Attorney General's Decree No. 15 of 2020. After conducting research on diversion and restorative justice, the only legal benefit of juvenile criminal cases is through the provision of punishment for a child who is a perpetrator of a criminal offense in accordance with the provisions of the laws and regulations concerning the juvenile criminal justice system.

AUTO2000 Basuki Rahmat is one of the branches dealer Toyota, which is located in the city of Surabaya, is engaged in services such as sales, maintenance, repair and supply of Toyota spare parts whose management is fully handled by the Astra Group. The company always strives to provide fast and accurate service, but customers spend quite a long time waiting because the car service process is relatively long. The long service time is caused by an unorganized operational system that causes waste (waste). Based on these problems, it is necessary to analyze Basuki Rahmat's car service services at AUTO2000 using the concept lean service by using the method value stream mapping, fishbone, and 5 whys. The research results obtained weight waste motion or transportation of 0.1481; waiting or delay of 0.1325; incorrect inventory of 0.1273; lack of customer’s focus of 0.1195; defect of 0.1065; duplication of 0.0935; overproduction of 0.0779; unclear communication of 0.0675; underutilized employees of 0.0675; And variation of 0.0597. Research recommendations that can be proposed to reduce waste including repairs layout, adding monitors on the service floor for matters of sending and receiving information, increasing the number of mechanics, making plans booking with different hours, making and applying the system tracking of the presence of the tool. Therefore, lead time the initial service service process of 170 minutes becomes lead time 128 minutes.

This research is about juridical analysis of the application of article 1348 of the Civil Code to the practice of online arisan with a descending system. The method used in this research is normative. The purpose of this study is to find out the legal consequences caused by the Owner and Member of the Online Arisan Practice System for Decreasing the Non-fulfillment of Elements in Article 1348 of the Civil Code. The results of this study are that if one of the parties defaults or defaults, the provisions for sanctions are regulated in criminal and civil provisions, then the legal consequence is that if a member party does not complete the arisan contribution, the owner will bear the fee. so that members who commit defaults will hold negotiations/mediation efforts up to filing a lawsuit in court or carrying out a criminal law process by the owner as the person in charge of the arisan.