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

This article discusses the use of Faraday’s law and Lorenz's force in the use of magnetic brake technology on motorbikes in an effort to increase the efficiency and sustainability of transportation. The magnetic brake is made of non-ferromagnetic metal, the disk is flanked by a coil that carries an electric current which is then regulated by a driver and uses an Arduino to be able to regulate and measure the current strength in the magnetic brake. The research results show that magnetic brakes are able to provide significant speed reduction by producing consistent and responsive braking force. With the wider use of magnetic brakes, these findings show the great potential of magnetic brake technology in improving the operational efficiency of motorbikes. Research supports further development and application of this technology in the automotive industry.  

Currently, businesses in Indonesia are dominated by MSME players. Micro, Small and Medium Enterprises (MSMEs) are one of the main pillars in driving the Indonesian economy. The current technological development is a good momentum in increasing the business development of MSMEs. The use of technology that is currently in demand by all circles is social media, in a business social media has a very important role in the development of a business. The business also cannot be separated from branding, because branding also plays an important role in creating a business identity. The existence of this progress requires MSMEs to adapt to existing challenges, the challenge in this era is how producers can sell or promote their various products in conventional ways and also digitalization. Competition that is quite tight in the current era of social media forces entrepreneurs to always develop their business. The purpose of this study is to implement the application of product branding and the use of social media for MSMEs in Rungkut Tengah Village during the KKNT. From this implementation, the author gets several final results, namely the creation of outputs such as the brand formed, logos, banners, packaging, google maps, and social media development.

The potential for open military conflict in various parts of the world is still very possible to fulfill various national interests possible to fulfill their respective national interests. Since the past, Indonesia has been the charm of various nations because of its abundant natural resources. As the largest archipelago bordering a number of neighboring countries, the unresolved boundaries of a number of state territories are also one of the potential conflicts. The development of naval forces by a number of regional countries bordering Indonesia must be examined with efforts to the development of the strength of the Indonesian Navy in addition to creating a deterrence effect/deterrence effect as well as to protect and uphold sovereignty and secure Indonesia's national interests. secure Indonesia's national interests. KRI type PKR 105 is currently the the mainstay of the Indonesian Navy's power with a number of capabilities in naval warfare. but the author suggests that there needs to be optimization to improve anti-submarine warfare (ASW) capabilities.    

As company organizations develop, the need for training both functionally and technically is very necessary, apart from filling positions but also in order to meet the demands of work and service needs to the community. The problem is, how human resources (employees) are able to meet the expectations that have been set based on the vision and mission of an institution, organization or company, from this problem it seems that there needs to be a balance between company orientation. which will be directed at the performance that must be expressed by employees in realizing optimal organizational development. In this article, the research used is qualitative descriptive research, so it uses phenomena in which there are interview points. The phenomenon used as a reference is development, education and training as well as employee performance skills. This phenomenon is then used as a reference to determine the efforts made by institutions, organizations and companies to improve employee human resource capabilities. Based on the results of interviews that have been conducted, it can be seen that in improving the quality of human resources, the role of education and training is very necessary, especially after trainees have attended training, because to know employee development, continuous evaluation is needed to monitor progress. Education and training are very necessary in order to improve the abilities, professionalism and discipline of employees which are then used as the driving force for achieving the company's vision and mission.

Economic development is a multidimensional change process that covers various aspects and affects the quality of life and human welfare. Economic development can be approached regionally through mapping regions and growth centers (growth pools) with the aim of achieving efficient production, distribution and consumption of goods and services. Sectorally, the tourism sector is a sector that absorbs labor, captures community economic efforts, attracts tourists and brings in foreign exchange. Therefore, encouraging tourism development can create wider employment opportunities and accelerate economic growth and employment. The aim of this research is to determine the influence of the number of tourists and investment in hotels and restaurants in the tourism industry sector of the city of Surabaya. The research used quantitative descriptive with secondary data for 2014-2023 obtained from the Department of Culture, Youth and Sports and Tourism of the City of Surabaya and data from BPS. The data collected is by tabulation, analysis and also document study. The results of research using the growth rate test and also the elasticity test show that the growth in the number of tourists (X1) has no effect on labor absorption (Y). investment growth (X2) influences labor absorption (Y). 

A green economy to achieve sustainable development provides technological innovation and stock market profits in a sustainable social and environmental economy. To accelerate the transition to an environmentally friendly economy, companies need to understand the impact of implementing environmentally friendly policies and activities on the economy. Results show that green economic growth policies produce future aggregate stock market returns are lower, consistent with the perceived reduction in risk argument by investors. As this research increases our understanding of how the transition to a more sustainable green economy can impact the aggregate profitability of financial markets, implementing a green economy is important to implement appropriate measures to support it sensitively without incurring large costs that adversely impact the health of the economy. Increasing the driving force of technological innovation is the need to comply with environmentally friendly transformation in the economy and realize high-quality economic growth in technological innovation that does not provide support for green economic growth, but over time the impact of technological innovation on economic growth will change to positive. This shows that increasing the ability of technological innovation to encourage environmentally friendly economic efficiency.

The communications technology industry is a dynamic industry and is always changing along with developments in the business environment. Technology companies often learn new individual needs as quickly as possible which forces companies to innovate business models, and this industry has promising prospects because the market is getting bigger. The aim of this research is to analyze the structure, behavior and performance of companies that dominate the communications technology industry. This research uses secondary data with qualitative and quantitative approaches obtained directly through intermediary media. The sample collection method used was the non-participant observation method. Data analysis techniques use concentration ratio analysis, HHI index test, descriptive analysis. The results of this research show 1) The market structure of the communications technology industry is proven to be an oligopoly. 2) The market structure in the communications technology industry is influenced by company behavior. 3) Market structure and company behavior influence company performance. The implications of this research are that structure, behavior and performance influence each other in the communications technology industry.

Technological developments have given rise to various new innovations to make it easier to fulfill human needs, one of which is online lending and borrowing services. Shopee Pinjam or SPinjam is an example of an online loan service that includes standard clauses in the contract agreed by the debtor. The problem that often occurs due to easy access to borrowing and lending through SPinjam is misuse of data for other people's needs or what is known as name lending. The purpose of writing this research is to find out how legal accountability is given to the parties. The research method used is a normative research method, with deduction analysis techniques. The results of this research indicate that the name borrowing agreement made between the name borrower and the name giver is an oral agreement that has weak legal force. This agreement is only binding on the party making it without any intervention from SPinjam. Legal responsibility regarding the repayment of SPinjam is an absolute responsibility that must be fulfilled by the debtor who agrees. The name borrower cannot be burdened with legal responsibility because the name borrowing agreement has not been specifically regulated in positive law in Indonesia so that the solution to the problem that can be done is by deliberation between the name borrower and the name giver.

: The aim of this research is to find out how legal protection is for minors as recidivists of criminal acts of theft and the causal factors in Gorontalo City. The method used is an empirical approach based on field facts, then analyzed descriptively qualitatively. The research results show that legal protection for children who are recidivists is provided during the legal process, starting from the investigation, arrest and detention stages. The legal process is carried out in accordance with the provisions of the SPPA Law, and prioritizes the needs, development and growth of children, both physically, mentally and socially. The implementation of legal protection for children who are in conflict with the law, especially for repeat criminals or recidivists, is carried out in the same way as for first-time perpetrators of other criminal acts, but the only difference is that diversion efforts are not applied to those who are recidivists. The protection carried out by the police is to fulfill children's rights in every ongoing legal process; The investigation prioritizes a family atmosphere; and Separate Detention. The cause of children becoming recidivist perpetrators of the crime of theft in Gorontalo City is environmental factors; Economy problem; There is leniency in punishment and lack of effective coaching; and Factors of legal awareness and parental negligence. Therefore, in implementing legal protection for children who commit criminal acts, especially for recidivist perpetrators, law enforcement officers are expected to pay attention to the psychological and social conditions of children, but still prioritize providing a deterrent effect so that perpetrators are afraid to repeat their crimes. These efforts include, for example, implementing existing legal procedures by fulfilling all children's rights, but still carrying out repressive action by providing sanctions as regulated in statutory regulations, and not imposing diversion on perpetrators who repeat criminal acts. Apart from that, the government and especially parents pay as much attention as possible to ensuring life for children, so that they do not become perpetrators of criminal acts such as theft. This is because children are sometimes forced to commit these crimes due to their needs not being met properly, or even due to pressure from other parties.

Economic growth is essentially the most important aspect in a country. An increase in the quality of life of the community that occurs in an area can mean that the area has continued economic growth. Economic growth can be reflected in changes in GRDP in a region. This research uses eviews analysis 10. Labor Force Participation Rate (TPAK), human development index and poverty are among the Human Resource factors that contribute to the formation of Gross Regional Domestic Product (GRDP) which can encourage Economic growth of a region. The aim of this research is to find out the influence of the level of labor force participation and poverty as seen from the human development index on economic growth in the province of West Papua in 2014-2022. The data used in this research uses time series data for the period 2014-2022, using quantitative descriptive methods with the eviews 10 analysis tool. Independent variables consist of Labor Force Participation Rate (TPAK) as X1, human development index (HDI) as X2 and poverty (k) as X3 and Economic Growth as (Y). The results of this study show that TPAK, HDI and K simultaneously have a positive and insignificant effect.

The Thrifting Shop has become one of the Small and Medium Enterprises (SMEs) that have experienced significant development over the past few years. The current era of globalization has led to consumer behavior influencing the lives of the general public. This is influenced by changing habits and lifestyles. This behavior requires a larger budget, as it is no longer just about meeting needs but also about satisfying desires. Currently, there is a trend towards second-hand clothing (fashion thrift) to meet the increasing demand of consumers, considering that times have changed, buying second-hand clothes has become a trend and a lifestyle that is growing rapidly in Indonesia. Therefore, many new business owners are trying to venture into this thrift business through online platforms like live e-commerce. When discussing the sustainability of a business, it is undeniable that it will face risks. These risks are not only caused by internal factors but also by external factors that force us to be more vigilant in facing these risks. These risks do not only appear in large businesses but also in small-scale businesses like SMEs. This study aims to identify operational risks, their causes, and their impact on business activities and find solutions to address operational risks that occur. The research object is Yodshi Fashion, which is one of the online thrift stores in Cirebon. This study uses a qualitative method with data collection techniques through online observation and interviews with business owners, as well as an analysis based on Enterprise Risk Management (ERM). The research results show that there are operational risks, such as the mismatch between the quality of clothes and stock with customer demand, fluctuations in live traffic on e-commerce, high administrative costs on e-commerce, intense competition among online thrift sellers, a large number of PHP customers during live sales, and the cancellation of COD orders by customers. These risks include internal and external operational risks with a high risk level that occurs in Yodshi Fashion Cirebon. These operational risks can affect the quality of products presented and disrupt the service process for customers. Risk management is crucial for operational activities to minimize and prevent the possibility of risks that can cause losses for Yodshi Fashion Cirebon.

Teachers must create a safe, comfortable and positive environment during learning so that students experience a pleasant process so that they focus on learning.  Students should not be stressed when taking lessons because it will make students not want to be creative. Teachers are often seen as authoritarian figures who can intimidate students, as oppressors who only want to impose their will without considering students' needs. The method used in this research is a qualitative method through literature study sourced from various journal articles, books and other references to facilitate understanding of the objects discussed. The focus of this research is whether teachers are bullies or teachers who are not bullies. Teachers have good character or good personality competence, respect other people, have a passion for teaching, nurturing, encouraging and motivating, and create a safe and positive learning environment to produce students who are useful to many people. Teachers are not oppressors. Teachers are not people who force or pressure students, but rather educators who are wise, encouraging, and a source of comfort and support for students' positive development. Interactions between teachers and students should be based on respect, understanding and good communication. So the profession shown by a teacher is that teachers are not oppressors.

This study aims to explore whether motivation can enhance the performance of the police force in the West Java Province. The research methodology employed is a literature review, which summarizes and analyzes various previous studies to examine the role of motivation in improving police performance. It is hoped that this research will provide deeper insights into motivation as a factor in enhancing police performance. Previous research findings indicate a positive and significant correlation between motivation and police work discipline, which accounts for 58.3% of their performance. This reaffirms the significant role of motivation in shaping work discipline, which in turn affects the performance of police officers. However, there remain 41.7% of other factors that have not been examined in this study but also influence police performance. The study also demonstrates that high levels of motivation can enhance the performance of police officers, while low motivation can lead to decreased performance. Organizational support has also been proven to play a crucial role in enhancing the work motivation of police officers, ultimately resulting in a positive impact on their performance. It is hoped that the findings of this research will make a significant contribution to the development of human resource management in the Indonesian National Police to improve the performance of its members.

Indonesia is currently in a demographic bonus until 2035. Where the productive age shows that the number of young people in the age range of 15-29 in 2022 reaches 24.3 percent and this is the basic capital in development. There are several countries that have successfully managed the demographic bonus and become developed countries such as Japan, South Korea, China and Singapore. Based on modernization theory that economic development will affect the value system of society that leads to gender equality. The Demographic Bonus is a golden opportunity for a nation if utilized properly. But the question is whether Indonesia is ready to seize the opportunity. The purpose of this paper is how to reveal facts, phenomena, variables. The research method uses a literature study with a descriptive-qualitative analysis method based on literature review. The results of the study are that there are several reasons that encourage someone to migrate with economic, family, education and work motives. Currently, Indonesia faces challenges in human development. The arrival of young migrants will lead to population growth and human resource development. The decision to migrate between men and women has different driving and pulling factors, women's participation to migrate where women's labor force participation is only 53.41 percent compared to men's 83.87 percent.

The presence of Muhammadiyah in Indonesian history has been an important part of the journey of social progress, education and social welfare. This article discusses the significant role of Muhammadiyah in encouraging Indonesia's development from time to time. This research uses a historical approach to analyze Muhammadiyah's role in fighting for independence, building educational infrastructure, and promoting the values ​​of social justice and prosperity. Key words such as "Muhammadiyah", "history", "role", and "progress" are the main focus in this discussion. The findings show that Muhammadiyah is not only a religious movement, but also a social force that has played a role in changing the face of Indonesia. Through inclusive education, community empowerment, and justice efforts, Muhammadiyah continues to contribute to advancing this nation. The implications of this research provide deep insight into how religious organizations can become agents of positive change in building a more civilized and advanced society.

Geographically, the SCS has an area of ​​around 3 million km2 and is located between the southern coast of China and Taiwan to the north, the coast of Southeast Asian countries to the west, a group of islands in the Philippines to the east, and Kalimantan and Indonesia to the south. With the aim of being able to find out more about the Indonesian president's policies regarding the South China Sea dispute in front of the global community, and being able to find out the impact and solutions regarding the Indonesian president's policies regarding the South China Sea dispute in front of the global community. This research uses a qualitative descriptive research design. Library research is research in which data collection is carried out by collecting data from various reference sources. The naming of the North Natuna Sea in the new map reflects Indonesia's foreign policy as a manifestation of Indonesia's national interests in responding to regional developments, and the Indonesian government's efforts to carry out the process of securing territorial sovereignty and its citizens in the seas bordering the South China Sea. Indonesia stated that the SCS conflict could become open war because of three things. First, the tendency of the parties involved to use military force to strengthen claims in the region. Second, there is the involvement of foreign parties from outside the region. Third, there is no credible institution to resolve existing problems.    

The development of information technology today is very rapid, which has a positive and negative impact on law enforcement regarding song copyright which is regulated in Law number 28 of 2014 concerning Copyright. The positive impact is that the flow of any information becomes fast, making it easier to access the latest information also related to the internet which makes it easier to buy original songs/music through online shopping facilities and playing music online on Spotify. Meanwhile, the negative impact is that there are more and more illegal song download links in cyberspace, which also makes it easier to pirate sound recordings in the real world. This research method uses a normative juridical library research method, namely research that refers to legal norms contained in statutory regulations, literature, expert opinions and papers. The result of this study is Copyright protection for creators which has been regulated in the regulations currently in force.

Human thought has always evolved over time, especially in two very fundamental areas: philosophy of science and theology. Philosophy of science explores the nature of the mind and the methodology behind human knowledge, while theology seeks meaning and a relationship with transcendent forces. This article will discuss the evolution of these two fields throughout the history of human thought.

In the midst of job competition between countries in Asia, people with disabilities must also fight for their place in the job market. People with disabilities, who may face physical, mental, intellectual, motor and sensory barriers, face the additional challenge of finding employment commensurate with their abilities and barriers. Although the Indonesian government has made efforts to provide equal rights to people with disabilities through laws and policies, many challenges remain. Many people with disabilities are forced to work in the informal sector with low wages, and low participation. Therefore, research on the career prospects and experiences of individuals with disabilities is important in identifying the obstacles faced and exploring solutions that can improve disability inclusion in the world of work. Literature studies can provide valuable insights into the potential and problems experienced by people with disabilities in finding and maintaining employment, and provide a basis for the development of more inclusive policies and more effective support. By encouraging better accessibility and providing appropriate support services, communities and governments can help people with disabilities develop their potential and achieve success in their careers, while ensuring that work environments become more inclusive for all individuals, regardless of background or physical condition.