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Records management processes that are not carried out according to procedures will result in the administration process within the company not being optimal. Therefore, the management of active and inactive records must be considered carefully. Management of inactive records must be carried out according to procedures which include storage, maintenance and destruction. This research uses a qualitative descriptive approach, namely by formulating problems that guide research to explore or photograph the social situation that will be researched thoroughly, broadly and in depth. The data sources in this research use primary and secondary sources obtained from observations, interviews and documentation. Meanwhile, secondary data was obtained through books, previous research, and journal articles related to the research. This research aims to find out how the inactive records management system at PT. Prima Mitra Elektrindo. The results of this research indicate that the records management system is inactive at PT. Prima Mitra Elektrindo is quite good even though there are several things that need attention in the inactive records management system, the process of destroying inactive records, and the process of maintaining inactive records. Such as infrastructure that supports management and following guidelines in the management process.

Rice plants (Oryza sativa L.) are rice-producing plants which are a source of carbohydrates for most of the world's population. Almost 95% of Indonesia's population consumes rice as a staple food, so every year the demand for rice increases as the population increases. Therefore, farmers must choose quality seeds. In this era of fast and efficient technological progress, this is a very good thing for all progress in various fields. more and more fields of knowledge are developing, one of which is the existence of a decision-making system. a set of model-based procedures for processing and valuing data to help managers make decisions. This decision-making system uses several variables as input consisting of: type of variety, seed shape, seed color, root, seed age. The method used by the author is Fuzzy Tsukamoto. In the Tsukamoto method, it is explained that each consequence in IF-Then must be explained with a fuzzy set that has a membership function that does not change or is monotonous and for programming it uses PHP. The results obtained from the research that the authors conducted were in the form of a decision-making system to get the best seed yields.

Cinematographic work is protected by law under the Copyright Law No. 28 of 2014 in Indonesia. The fundamental principle is that the Creator is entitled to fair remuneration for the use of their work, in line with the alter-ego concept that gives the highest position to the Creator. In contrast to Indonesia, Germany has clearly regulated the procedures for the collection, management, and distribution of remuneration through the Urheberrechtsgesetz and the Collective Management Organization (CMO) operating with authorization from the Creator. The research method used is juridical-normative with a descriptive analysis approach. This study applies a comparative legal approach, utilizing data from both conventional and online literary sources, as well as interviews. The research findings indicate that Indonesia does not yet have specific regulations to protect the economic rights of digital cinematography. The absence of a Collective Management Organization (CMO) leads to an imbalance in licensing agreements between the Creator and digital platforms as users of cinematographic works.

the purpose of this study is to analyze the management of village property. Village property in the form of land and buildings that have been handed over for the economic progress of the village community which is invested in BUMDes on the basis of the season can be used optimally. So that it does not burden the village budget and expenditure. This study examines agreements by analyzing the application of legal principles of agreements in cooperation contracts for the management of village property leased to BUMDes and community management. The principles of treaty law which is a civil law concept applied in the concept of state administrative law become an interesting one because the agreement is in the regulation of private law and public law. Goverment contracts are routine goverment legal acts,to ensure legal certainty for the parties involved, legislation is needed that speciffcally regulates commercial contracts by the government both regarding procedures and limits of authorty.

The era of digitalization has brought progress in the field of accounting through the use of various new technologies, but it has also brought new challenges and potential threats related to data security and integrity. Misappropriation of Assets is one of the problems that may arise. Cases occur when internal or external parties steal financial data or access identity information to manipulate accounts or access company assets. This research is research that applies qualitative descriptive methods. The aim of this research is to find out and analyze the effectiveness of remote audits and agility audits in detecting misappropriation of assets that emerged in the post-Covid-19 pandemic. The type of data in this research is qualitative. The data source for this research is secondary data. Remote audit and agility audit represent a paradigm shift in audit practice from traditional to modern. Remote Audit allows the audit process to be carried out remotely, which is increasingly important in technological transformation. Meanwhile, audit agility focuses on increasing the ability to respond to change and efficiency in the audit process. Remote audits can provide efficiency and effectiveness in the audit process, provided that the process is supported by both the auditor and the audited party. In addition, this approach allows auditors to carry out analytical procedures with electronic evidence, interactions with auditees, and reporting that contains reliable financial data.

PT. Taspen is an Indonesian state-owned institution which operates in the insurance sector, Old Age Savings (THT), and pension funds for civils servants and state officials. Thus, this company has a task, one of which is to provide services in terms of the Old Age Savings (THT) program. There are various procedures that must be provided in providing these services so that participants who administer the program are more coordinated and directed. The reason for carrying out this research is to obtain the goal to be achieved, namely to find out the procedure to submitting a Old Age Savings (THT) claim at PT. Taspen is carried out. This study used descriptive qualitative method. The result of this research is that you must complete the required documents first in order to be able to submit a claim for Old Age Savings (THT).

. In today's rapidly evolving digital era, e-commerce has emerged as a cornerstone of global trade. However, the proliferation of online fraud incidents has given rise to significant ethical concerns. This study delves into the ethical ramifications of online fraud profiles and tactics within the cybercrime domain, particularly their impact on the e-commerce ecosystem. Ethical considerations play a pivotal role in shaping behavior within e-commerce, safeguarding consumers, and guiding the formulation of effective policies by both e-commerce entities and governments. This research scrutinizes the phenomenon of online fraud in e-commerce transactions through a survey involving two respondent groups: Information Systems students at ITS and students from other departments. The survey results reveal that online fraud inflicts substantial emotional distress on victims, including feelings of panic, anger, and sadness. Financial losses and the potential exposure of sensitive data are prevalent repercussions of online fraud, eroding consumer trust and prompting questions about the ethical conduct of fraudsters. To address these issues, recommendations encompass heightened awareness of online fraud risks, increased transparency among e-commerce sellers, streamlining fraud reporting procedures, and a commitment to upholding higher standards of business ethics. The overarching objective is to foster a more ethical, secure, and sustainable e-commerce environment. In summary, this research offers comprehensive insights into how respondents perceive and experience online fraud in Indonesian e-commerce transactions, providing valuable guidance for more effective mitigation.

Indonesia is an archipelagic country where a significant part of its territory consists of maritime waters. In the context of jurisdiction governed by the 1985 Law on the Ratification of UNCLOS 1982, Northern Natuna, known for having the largest natural gas reserves in the Asia-Pacific, is recognized as part of Indonesia's (ZEE). However, Vietnam's ratification of UNCLOS in 1982 also asserts a similar claim, stating that geographically, Northern Natuna falls within their territory. Within the framework of principles of peace and international security, various efforts are directed at fostering good relations between countries in conflict resolution by providing a way for conflicting parties to resolve their disputes in accordance with international law. In international law, there are two methods of resolution: through peaceful means and through military action. This research indicates that the resolution of conflicts between Indonesia and Vietnam regarding maritime boundaries in the Exclusive Economic Zone can be achieved through various alternatives within the UNCLOS 1982 framework, such as peaceful resolution and mandatory dispute settlement procedures. Each country has the freedom to choose a resolution alternative that aligns with the wishes of both parties, whether through litigation or non-litigation, as stipulated in Article 280 of UNCLOS 1982.

In the modern business era, it is important for companies to understand PSAK and its implications to ensure consolidated financial statements are accurate and in accordance with applicable accounting standards. The aim of this research is to discuss in detail the three Financial Accounting Standards, namely PSAK 22, PSAK 65, and PSAK 4 and their relevance to the preparation of consolidated financial statements. The method used in this research is descriptive qualitative through literature study with secondary data in the form of previous articles. The result of this research is that PSAK 22 discusses the accounting treatment of business combinations in the form of acquisitions or mergers of ownership, whether carried out through the acquisition of shares or net assets. PSAK 65 regulates consolidation criteria and explains consolidation procedures. Meanwhile, PSAK 4 (revised 2009) explains consolidated financial reports and separate financial reports.

Safety in the maritime sector, especially on Anchor Handling Tug Supply (AHTS) vessels, is a very crucial aspect in maintaining the sustainability of operations and preventing the potential risk of accidents at sea. One of the AHTS vessels that needs serious attention regarding safety aspects is the Peteka 5402 AHTS Ship. This study aims to understand and improve the effectiveness of the implementation of safety measures as a preventive measure on the ship. The research method used in this study is a qualitative method that produces descriptive data in the form of written words from oral interviews of crew members and observed behavior on the ship.

This research was carried out at PT. BPRS Washliyah Medan. The aim of this research is to understand the murabahah financing system and process implemented by PT. BPRS Al-Washliyah Medan. Murabahah financing is a sale and purchase agreement for goods stating the acquisition price and profit agreed upon by the seller whose role in this case is the Bank and the buyer whose role is the customer/prospective customer for the customer's needs, with the flavone given Rp. 25,000,000 to Rp. 250,000,000. The principles of Murabahah financing are based on Islamic sharia and established legal provisions. Murabahah financing has apparently received a lot of responses from the public and business entities, but not many people and business entities understand the procedures for obtaining murabahah financing, even though marketing has been carried out by PT. SRB Washliya.

Work accidents are a phenomenon that often occurs in various industrial sectors. In the process of nation building, the role of the workforce is increasing, along with the various difficulties and risks they face. As a result, to increase national productivity, workers must be provided with protection, care and increased welfare. To ensure that all the steps required to obtain work accident insurance have been carried out correctly and clearly, BPJS procedures cover various aspects, such as registering participants, handling work accident cases, and paying compensation to victims. This journal is made using the library research method, which refers to the process of searching, collecting and analyzing literature or written sources such as books, reports and journals that are relevant to a particular research or study topic. One of them is for the workforce in realizing prosperity. Due to the important role of labor in achieving development goals, they have rights and obligations protected by law. Workers who experience work accidents can receive legal protection such as health services according to medical needs and monetary compensation. The rights and obligations of workers, employers and BPJS Employment are not affected if reporting work accidents is delayed to BPJS Employment and UPTD Employment Inspection.

This research uses qualitative research with a case study approach. The research was conducted at the Madrasah Aliyah Negeri 2 Jember Dormitory. The aim of this research is to analyze how the planning, organization, implementation and evaluation of dormitory service management by the dormitory head Mrs. Munadiroh, S.Pd. in managing the dormitory at Madrasah Aliyah Negeri 2 Jember. The results of the research showed that the head of the girls' dormitory at Madrasah Aliyah Negeri 2 Jember, Mrs. Munadiroh, S.Pd. able to carry out dormitory service management activities by supervising or monitoring to see whether dormitory programs, activities and implementation are running in accordance with the curriculum. In the process of planning, organizing, implementing and evaluating the dormitory, namely: 1) the dormitory head is able to carry out well starting from planning and implementing dormitory activities and programs, while planning involves all dormitory personnel; 2) Organizing by determining educational resources and other necessary resources including funds to fulfill the implementation of the dormitory and also facilities and infrastructure to support the learning process or dormitory development; 3) Able to mobilize his subordinates in accordance with Standard Operating Procedures or duties and responsibilities as well as regulations for student needs in accordance with the curriculum; 4) The dormitory head is able to evaluate the implementation of the dormitory program and the duties of each dormitory personnel, student deficiencies and other obstacles in meetings held once a month.

Max Weber's theory-based leadership emphasises the importance of authority, especially charismatic authority, in influencing and motivating others. Charisma, as a key characteristic, plays a central role in helping educational leaders to achieve their vision and overcome various obstacles. Through a deeper understanding of these concepts, educational leaders can be more effective in creating an inclusive and social justice-orientated educational environment. The purpose of this study is to explain the understanding of charisma and leadership in the context of education management: A Review Based on Max Weber's Theory. The method used in this study uses qualitative research procedures using a research approach in the form of a literature study. The sources of information in this study are reviewed from various novel sources of literature, research reports, scientific essays, theses, dissertations and posts both print and electronic related to Understanding Charisma and Leadership in the Context of Education Management: A Review Based on Max Weber's Theory. The results of this study show that educational leaders have a key role in shaping a more inclusive and socially just future for education. With characteristics of charisma, strong leadership and commitment to social justice values, educational leaders can help create equitable learning environments, provide every student with equal opportunities to grow and develop, and drive positive change in the education system. With charismatic and committed leaders, education has the potential to be a powerful tool in creating a more inclusive and socially just society.

Understanding mechanical and organic solidarity theories, education management can utilise these insights to design an effective, inclusive and relevant education system in the face of continuous social and technological change. The purpose of this research is to explain the Dynamics of Mechanical Solidarity and Organic Solidarity in Education Management: A Durkheimian Perspective. The method used in this study uses qualitative research procedures using a research approach in the form of a literature study. The sources of information in this study were reviewed from various novel sources of literature, research reports, essays, theses, dissertations and posts both print and electronic related to the Dynamics of Mechanical Solidarity and Organic Solidarity in Education Management: A Durkheimian Perspective. The results of this study show that education management should be able to create the right balance between these two types of solidarity. This means understanding the importance of maintaining valuable social norms while accommodating individual diversity. In a modern society, education management should allow students to grow according to their potential, enable student participation in decision-making, encourage collaboration between stakeholders, and respond with flexibility to social change.

In the context of modern education management, Auguste Comte's theory offers a valuable contribution in shaping thought and practice. The relevance of Comte's theory is not limited to one aspect of education management, but involves various dimensions such as scientific understanding, adaptation to social change, character and moral building, and the role of education in the evolution of society. The purpose of this study is to explain the Relevance of Auguste Comte's Theory in the Development of Modern Education Management. The method used in this study uses qualitative research procedures using a research approach in the form of a literature study. Sources of information in this study were reviewed from various novel sources of literature, research reports, scientific essays, theses, dissertations and posts both print and electronic related to the Relevance of Auguste Comte's Theory in the Development of Modern Education Management. The results of this study show that Comte's thought, especially the concept of positivism, the role of science in education, social evolution, morals, and the role of education in the development of society, has a significant impact on educational thinking and practice. The application of Comte's principles in education management allows us to design education that is based on evidence, science and scientific approaches. In addition, an understanding of social evolution helps us adapt to changes in society, while a focus on the formation of character, morals and social values supports the development of responsible individuals in society.

The concepts of solidarity and social integration play an important role in creating an effective learning environment. They form the basis of learning, character building and preparing students to play an active role in an increasingly complex society. The purpose of this research is to explain about Solidarity and Social Integration in the Context of Education Management: An Analysis Based on Émile Durkheim's Theory. The method used in this study uses qualitative research procedures using a research approach in the form of a literature study. The sources of information in this study were reviewed from various novel sources of literature, research reports, scientific essays, theses, dissertations and posts both print and electronic related to Solidarity and Social Integration in the Context of Education Management: An Analysis Based on Émile Durkheim's Theory. The results of this study suggest that an understanding of solidarity and social integration in the context of Durkheimian theory is important. These concepts help guide approaches and practices that promote a balance between uniformity and diversity, respect for shared social norms, and understanding of the unique role of individuals in achieving common goals. Education, as a key tool in shaping society, plays an important role in facilitating social integration and creating solidarity. In education management, curriculum development, student participation, collaboration between stakeholders, inclusive approaches, and an understanding of the role of education in social integration are key in achieving this goal.

The company can be said to successfully run its business influenced by environmental factors to maintain its business until the future. The purpose of this study is to understand (1) factors that can influence the going concern audit opinion (2) strategies in handling the situation appropriately in receiving the going concern audit opinion assessment (3) the impact of the going concern opinion on the company's reputation. This research method is a literature review approach, a data collection technique from several previous studies that can then be concluded. The study’s results and analysis are (1) audit quality does not affect the going concern audit opinion because each auditor must be independent in carrying out their duties and the opinions given have the same standard procedures. However, another opinion states that audit quality affects the going concern audit opinion because large public accountants show the level of sustainability of the company more accurately than small public accountants. (2) Financial condition affects the going concern statement because if the financial condition is bad, the entity will find it difficult to maintain its business continuity. In addition, it was also found that financial condition did not affect the going concern statement due to poor financial condition due to the implementation of sustainable business operations through planning. (3) Profit management does not influence the going concern audit opinion because the auditor does not see the continuity of results but is oriented towards the situation of the entire company.

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.

One of the educational problems that occur in Indonesia is the low interest in reading of students, especially the ability to read foreign language texts that are still low. This service activity aims to improve the understanding of accounting students of Politeknik Negeri Semarang in understanding international articles. The implementation of the activity was carried out by the author in the work unit of the Politeknik Negeri Semarang, Department of Accounting. There are 4 activities carried out from the 1st to the 30th of August 2020, namely; 1) Pre-Test reading habits and understanding of students in reading and understanding international articles, 2) Creating teaching materials for virtual tutorials and simulations of reading international articles, 3) Creating international article analysis assignment procedures, 4) Post Test of reading habits and student understanding in reading and understanding international articles. The activity was attended by final semester students of the finance and banking study program with 71 participants from KP 3A, 3B, and 3C classes. During the implementation of the activity the author received support from superiors, fellow lecturers, students and education personnel in the Accounting Department so that all activities could be completed.