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This research uses a quasi-experimental method with a pretest and post-test control group design research design. This research uses the Numbered Head Together Cooperative Learning model to improve student learning outcomes at SMA Negeri 2 Tondano for the 2022/20223 academic year. The sample in this study was class. The average post-test score obtained in the experimental class was 87.7, and the average in the control class was 78.1. The data analysis technique used is the t-test with the condition that the data comes from a normally distributed and homogeneous population—test normality using the Lililefors test and homogeneity. Based on the hypothesis of the research statistical data, a tcount of 2,730 was obtained. Based on the ttable with α=0.005 and degrees of freedom (dk) = n1 + n2 -2 =20+20-2= 38, By looking at the ttable, we get ttable = 1.688. So tcount is greater than ttable, namely tcount = 2,730 > ttable = 1,688. Thus, according to the test criteria, if tcount > ttable, then H0 is rejected, so hypothesis H1 is accepted, and it is concluded that there is an influence of using the Numbered Head Together model on student learning outcomes in the human respiratory system material at SMA Negeri 2 Tondano.

The purpose of this research is to determine the impact of the implementation of Government Accounting Standards (SAP), Human Resource Capability (HRM), and Internal Control System (ICS) on the quality of government financial reporting. The research method involves a systematic literature review. The strategy for selecting journal articles related to the quality of government financial reporting is influenced by factors such as government accounting standards, internal government control systems, and human resource capabilities. Financial reports serve as a form of accountability for the management of national/regional finances within a specific time frame. The focus or objective of financial reports is to provide quality information that is useful to its users.

This research aims to evaluate the Sales Accounting Information System at PT. Celntra Nusa Indah. PT. Celntra Nusa Indonesia is a company operating in the field of coal trading (Coal Trading). From the evaluation results of the Sales Accounting Information System, it was obtained. Sales Accounting Information System at PT. Celntra Nusa Indonesia is good but still has several weaknesses. This can be seen from the clear organizational structure, but there are still weaknesses, namely that there is a combination of functions and responsibilities as follows: The cashier section which also doubles as the accounting section. The combination of these two functions can provide opportunities for employees to commit fraud by changing the accounting records to cover up the fraud. done. Division of duties and responsibilities at PT. Celntra Nusa Indonesia still has shortcomings. This can be based on research results which show that there is a division and implementation of duties and responsibilities that are not appropriate as follows: The billing department should be in charge of making extraordinary billing reports and collecting bills from customers. This is because the billing department receives proof of receipt of the invoice from the customer, where information is provided regarding the date it was received, the amount of payment and the time the invoice was paid. If this is done by the invoice department, it is still not completed. Because the invoice department has made daily billing reports.

White collar crime is increasingly prevalent in various corporate sectors and causes significant financial losses and damage to public trust. This type of crime includes embezzlement of funds, manipulation of financial statements, bribery, insider trading in the capital market, and theft of customer personal data. Although it occurs a lot, the prevention of white collar crime is still not optimal and the perpetrators are rarely prosecuted properly. This paper aims to analyze the various determinants that influence the occurrence of white collar crime in order to formulate policy recommendations and prevention strategies in the future. A systematic approach is used by applying the fraud triangle theory which focuses on the three main elements that cause fraud, namely pressure, opportunity and rationalization. The results of the study show that pressure to meet high performance targets and large bonuses often encourage individuals to commit fraud. Meanwhile, weak supervision and lack of transparency create opportunities for fraud. Perpetrators also often justify their actions, for example by assuming that they will not be caught or the value of the loss is small. The complexity of modern corporate operations also increases opportunities for white-collar crime. Effective prevention efforts must be comprehensive by involving various parties and strengthening a number of aspects as controls. The role of internal and external supervisors (auditors) of companies needs to be continuously improved, supported by modem fraud detection technology tools. Whistleblowing mechanisms need to be strengthened in every company and kept confidential to encourage early reporting of fraud indications.

The purpose of this research is to determine the implementation of the personnel control system at PT ABC Surabaya. The research method used is a descriptive qualitative method while data collection methods are carried out through interviews, documentation and observation. The research results show that the implementation of the personnel control system at PT ABC Surabaya has been implemented effectively except for the placement element.

This research aims to determine the influence of management accounting systems, management control systems, motivation and organizational commitment on the managerial performance of PT Wonojati Wijoyo. This case study was conducted at PT Wonojati Wijoyo in 2019-2021 which consists of variables (X) including: management accounting system, management control system, motivation, organizational commitment, variable (Y) managerial performance. The sampling technique uses a saturated sampling technique. The results of this research show that H1 the management accounting system has a significant effect on managerial performance, while H2 the management control system has a significant effect on managerial performance, H3 motivation has a significant effect on managerial performance, H4 organizational commitment has no effect on managerial performance. Based on the four equations, it proves that managerial performance has a high influence on the company.

Moral education is an effort to mature humans who have an identity as actual human. School order is often used as an indication of the success of mental development and student behavior. The reality is that in schools there are stillmany violations of regulations school order. This condition gives rise to various problems and problems regarding implementation of moral education. This research uses Max Weber's social action theory with qualitative research methods and Schutz's phenomenological approach. Selection technique research subjects used purposive techniques. Data collection techniques are carried out through observation, interviews and documentation. Data analysis techniques use data reduction techniques, presenting data and drawing conclusions. The results obtained are the practice of school rules as a means of moral education at SMKN 3 Payakumbuh using a points system per semester recorded in the disciplinary book. Sanctions are educational in nature, especially for instilling students moral education. Enforcement of school rules at SMKN 3 Payakumbuh uses steps – steps in the form of installation in strategic places, socialization of school rules and regulations, and daily control of students as well as the involvement of teachers and leadership elements in maintaining social balance in the school environment. The obstacles faced in enforcing school rules are: lack of consistency of teachers in enforcing school rules. Efforts to overcome violations of school rules, namely preventive, curative and repressive measures.

Through improving company performance derived from all business activities, businesses can increase their competitiveness. This performance can run with procedures that can be completed with workers as data framework administrators. The effectiveness of a company's accounting information system is very important to support overall company performance and must meet high quality standards. This research uses a quantitative approach with analytical descriptive methods. The information source was gotten by finishing up a poll directed by representatives of PT Semen Indonesia Distributor 2023. Information obtaining will be examined utilizing SEM model with the assistance of the PLS program. The findings of a number of tests indicate that some aspects have a positive effect while others have a negative effect on each other. The quality of AIS has no effect on company performance but has a positive effect on internal control, while internal control and information technology have a direct positive effect on performance. Based on these results, it can be seen that improving the quality of AIS and information technology can basically improve company performance.

. Reward and punishment are very important in motivating nurse performance, because through reward and punishment nurses will become more qualified and responsible for the tasks given. This study aims to determine the relationship between reward and punishment and the work motivation of inpatient nurses at Bakti Timah Karimun Hospital. This research uses quantitative research using a correlational descriptive design and a cross-sectional approach. The population in this study were all inpatient nurses at Bakti Timah Karimun Hospital, namely 59 nurses. The sampling technique used total sampling where sample selection was carried out by determining all 59 subjects who met the research criteria. The method used in collecting data was by filling out questionnaires by respondents. Data analysis uses univariate analysis and bivariate analysis. The results of the research show that the reward frequency distribution is mostly in the high category at 54.24%, the frequency of punishment in the high category is 55.93%, the frequency of motivation in the high category of nurses is 50.85%. It is hoped that nurses will increase their knowledge about the applicable reward and punishment system through seminars/socialization in order to increase work motivation and control behavior that can reduce the effectiveness of nurses' performance.

Currently, various industries see the increasingly rapid development of modern technology, almost all institutions need a government information system, one of which is to automate data storage more quickly and easily. The levy receipt system is an example of information technology. One of the government agencies in Gresik Regency that has not implemented an information system for data processing is the Cooperative Service, located in Gresik, Kembangan, KEC.kebomas, Gresik Regency, East Java 61121. assisting other officers who handle administration in the Market Tax Sub-section, namely data processing Daily or monthly Market Tax payments still use a Tax Control Card or. To overcome this problem, an information system was developed using the PHP and HTML programming languages ​​and MYSQL DATABASE. The research methodology used in this research uses data collection methods. The conclusions are expected to help simplify the management of market services, such as managing traders, processing kiosks and losses, and processing fee data and reports, it is also hoped that it can reduce the risk of damage.

This research aims to test the government's internal control system and regional financial accounting system on the effectiveness of regional financial management. Data collection for this research used a questionnaire. Questionnaires were delivered to 74 employees at the Padang City Inspectorate Office. This research is included in quantitative research. The sample was determined using total sampling technique. Data analysis uses multiple regression using SPSS 22 software. The results of this research show that the internal control system has no effect on the effectiveness of financial management and the accounting system has a positive effect on the effectiveness of financial management.

The Dahlia Cepiring Cooperative operates in the savings and loans sector. The admin records each customer's loan in one folder, then the admin inputs the data into Microsoft Excel. The process of granting KSP Dahlia Cepiring loans is fast and easy, submitting collateral and the requirements for KTP, STNK and KK so that the amount of receivables increases greatly, which of course can create a risk of difficulties in managing and reporting receivables.                 The result of this research is the implementation of a receivables control information system at the Dahlia Cepiring cooperative to manage, control receivables and produce receivables reports using the Average Collection Period method which is able to minimize losses on receivables and speed up the movement of receivables into cash.

Fires can occur unexpectedly, even if you are careful when using equipment that produces fire. However, there are still several sources that cause fires, such as electrical short circuits, gas stoves, burning rubbish, cigarette butts and candles when the lights go out. The aim of this research is to create a tool that can detect fire and temperature in a room and can overcome (minimize) the threat of fire disasters based on a microcontroller and C language. This research uses a Fire Sensor to detect fire, a DHT 11 Sensor to detect room temperature, NODEMCU as microcontroller controlling input and output, Buzzer as a system monitoring tool. The system will be assigned to turn on the extinguishing system that uses a FAN if there is a significant increase in temperature or if the system detects a fire. The output from the Flame Sensor which detects fire will be processed into a microcontroller which has been programmed using C language so that it will produce two states, namely low, namely when no fire is detected, and high when fire is detected. Likewise for the output from DHT11. This tool will give a warning to the buzzer if it detects a fire, and also detects changes in temperature and gives orders to spray the fan if there is a significant change in temperature

The combination of activities carried out by humans and technology is related to administrative systems that create information from organized work processes. PT. Farmhouse Production in the administration of data management is carried out with the help of Microsoft Excel and documents are written, and copied in the traditional way which results in the accumulation of accumulated paper resulting in complexity and difficulty in finding the required documents. Therefore, a balance of human resources, database, hardware, software, and a new strategy is needed to overcome the problems that can burden the company by realizing a website that is easy to apply so that any file is found quickly by paying attention to supervision, control, and methodical organization using PIESCES analysis as a method used to detect deficiencies and weakness in the old system. With this analysis, the new system is the right support in managing data that is collected in an orderly manner and stored neatly in large storage without being randomized and the work is more strategic because the information generated is valuable to the recipient or leader.

This research examines the role of bureaucracy and power structure in modern educational organizations using the Max Weber's theoretical approach. The primary objective of this study is to understand how Weber's concepts related to bureaucracy and power can be applied in the context of contemporary educational institutions. The research methodology employed in this study is a literature review, involving a comprehensive examination of literature from various sources, including books, scholarly journals, and conference papers, relevant to Max Weber's theory, bureaucracy, and power structure in modern educational organizations. The collected data were qualitatively analyzed to support the research findings. The research findings indicate that Weber's bureaucratic principles, such as division of labor, hierarchy, and rational rules, still hold relevance in modern educational organizations. However, their impact may differ in an educational context, where aspects such as flexibility, innovation, and participation also hold significance. Furthermore, the power structure in modern educational organizations can be understood through Weber's concepts of authority and control. This study provides in-depth insights into how Weber's theory can help us comprehend the dynamics of bureaucracy and power in educational institutions, which, in turn, can support improvements and developments in modern education systems.

The structure of interrelated procedures in the payroll and wage accounting system is based on a comprehensive plan for carrying out the company's core operations and functions. Interior control is essential for this framework, including hierarchical designs, techniques, and activities consolidated to safeguard organization resources, check the unwavering quality and exactness of bookkeeping information, further develop capability, and guarantee consistency with the executive guidelines. The compensation and pay bookkeeping data framework at PTPN IV Medan isn't completely as per the hypothesis that upholds it. Despite the fact that she had been helped by unique mark programming, Ms. Office Excel, dan Accurate Accounting System, related works actually have not arrived at the best level. As a result, the payroll and wage accounting information system's internal control can still be improved, particularly with regard to the division of labor in the financial sector. This can be accomplished by creating new sections in accordance with applicable theory, such as the employment function, the PPh21 function, and other functions, to ensure this system's internal control is more efficient.

Inventory management at Puskesmas BLUD "X" is a mandate from  Peraturan Pemerintah Nomor 27 Tahun 2014 and Peraturan Pemerintah Nomor 28 Tahun 2020 concerning BMN / BMD Management and its amendments. Peraturan Menteri Dalam Negeri Nomor 19 tahun 2016 concerning Guidelines for Regional Property Management (BMD). Moreover, Peraturan Menteri Dalam Negeri Nomor 47 Tahun 2021 concerning procedures for implementing BMD bookkeeping, inventory, and reporting, Kebijakan Akuntansi Pemerintah Daerah on inventory, Standar Akuntansi Pemerintah on inventory.  In this study, it was found that inventory management at the Puskemas BLUD "X"  was still inadequate and not in accordance with applicable regulations. The purpose of this study was to determine the error factor in the management of medical supplies Puskesmas BLUD "X" which is not in accordance with applicable regulations. The methods used in this study are comparative descriptive qualitative with the type of case study, and data collection techniques through triangulation (interviews, observations, and documentation).  The result of this study is that inventory management at the Puskesmas BLUD "X" is still inadequate due to several factors, namely the non-functioning  of operational standards in terms of  recording, the quality of the internal control system is still weak,  and the weak use of the SIM Persediaan Puskesmas, where these factors affect the results of the calculation of medical inventory expenses presented in the financial statements.

Inventory management at Puskesmas BLUD "X" is a mandate from  Peraturan Pemerintah Nomor 27 Tahun 2014 and Peraturan Pemerintah Nomor 28 Tahun 2020 concerning BMN / BMD Management and its amendments. Peraturan Menteri Dalam Negeri Nomor 19 tahun 2016 concerning Guidelines for Regional Property Management (BMD). Moreover, Peraturan Menteri Dalam Negeri Nomor 47 Tahun 2021 concerning procedures for implementing BMD bookkeeping, inventory, and reporting, Kebijakan Akuntansi Pemerintah Daerah on inventory, Standar Akuntansi Pemerintah on inventory.  In this study, it was found that inventory management at the Puskemas BLUD "X"  was still inadequate and not in accordance with applicable regulations. The purpose of this study was to determine the error factor in the management of medical supplies Puskesmas BLUD "X" which is not in accordance with applicable regulations. The methods used in this study are comparative descriptive qualitative with the type of case study, and data collection techniques through triangulation (interviews, observations, and documentation).  The result of this study is that inventory management at the Puskesmas BLUD "X" is still inadequate due to several factors, namely the non-functioning  of operational standards in terms of  recording, the quality of the internal control system is still weak,  and the weak use of the SIM Persediaan Puskesmas, where these factors affect the results of the calculation of medical inventory expenses presented in the financial statements.

The advancement of Industry 4.0 demands production systems to operate more efficiently, adaptively, and securely in facing global challenges. One promising technology that addresses these needs is the Digital Twin (DT), a digital representation of physical systems that enables integration between the real and virtual environments. Through DT, production processes can be modeled, monitored, and tested in real time, allowing for evaluation and optimization before implementation in actual systems. This study aims to explore the effectiveness of DT in modeling automated industrial systems, particularly in relation to improving production efficiency, quality control, energy savings, and operational safety. The research employed an experimental approach based on simulation within a robotic production line consisting of machines, sensors, actuators, and conveyors. The research stages included identifying system components and workflows, developing a DT model that integrates physical and virtual layers with Internet of Things–based data connectivity, and conducting simulations representing diverse operational scenarios. The findings indicate that DT implementation enhances operational efficiency, reduces production errors, and optimizes energy utilization. Furthermore, DT proves effective in strengthening safety aspects by enabling early detection of potential disruptions and providing preventive recommendations before significant impacts occur. Compared to conventional simulations, DT offers a more realistic, adaptive, and relevant approach to the needs of modern industry. The implications of this study highlight DT’s strong potential to become a new standard in the development and control of automation-based production systems, driving the creation of smarter, more efficient, and sustainable industries.

In this mini service project, the focus partner is a private university, namely Nurul Jadid University. The problem faced by partners is that the process of controlling the production equipment used at Nurul Jadid University is still manual, causing less than optimal efficiency and a fairly high error rate. The form of service that will be carried out is by implementing an Automatic Switch Control system using Internet of Things (IoT) technology at Nurul Jadid University. This system will replace manual processes with automation methods that can monitor the condition of production equipment and control it in real time. The proposed solution will involve installing sensors connected to an IoT (Internet Of Things) network on each production equipment. Data from these sensors will be sent to the control center which will control the Automatic Switch to regulate and monitor equipment performance in real-time.