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The purpose of this research is to analyze the supervision of the village consultative body on village financial governance, in Hadakewa Village, Lebatukan District, Lembata Regency. This research uses empirical legal research methods sourced from data obtained directly in the form of opinions from respondents, namely the Village Head, Village Secretary, Village Finance Clerk, Community Leaders, Hadakewa Village Consultative Body. The results showed that (1) the accountability of the Hadakewa village government regarding the management of village funds has a form of transparency with the village fund realization report. This report is not only submitted to the district / city government but also to the community and the Village Consultative Body which acts as a supervisor of the use of the Village Fund. Thus, this action reflects the Village's commitment to implementing the principles of accountability and transparency in the management of the Village Fund (2) shows that the implementation of financial governance supervision based on management principles is running well and all reports on the use of village funds are carefully recorded and reported from village officials to the Village Consultative Body.

The aim of this research is to determine the management of the development of the beautiful Pine Beach tourist attraction in attracting tourists. This research uses a qualitative research method with a descriptive approach and data collection techniques through observations, interviews with informants and documentation. The discussion regarding governance at the Cemara Indah Beach tourist attraction is the result of facts and data in the field. Adapted to the theory that researchers use, namely from the Department of Tourism and Creative Economy of the Republic of Indonesia, which in this theory provides components in managing the tourism sector, where tourism governance is a process of planning, organizing, supervising and evaluating tourism activities. carried out by the government and related stakeholders to achieve sustainable tourism goals. From the research results, it can be concluded that the management and development of the Cemara Indah Beach tourist attraction in Gosong Telaga Selatan Village involves various aspects including organization, planning, implementation, supervision and evaluation. The management, especially the management, shows commitment in carrying out their duties by focusing on management efficiency, collaboration with various related parties, and a deep understanding of visitor needs.

Main Problem: Real and Accrual Profit Management and Tax Avoidance in Companies Affect Company Value with Corporate Governance Mechanisms as Moderating. Objectives: 1. To determine the impact of real and accrual profit management and tax avoidance on the influence of company value; 2. To find out the impact of real and accrual profit management and tax avoidance on the influence of company value with the Corporate Governance Mechanism as Moderation. Originality: Testing the Effect of the Impact of Real and Accrual Profit Management and Tax Avoidance with the Corporate Governance Mechanism as Moderation. Method: The population in the research conducted was 171 companies, of which 171 companies were listed on the CGPI and BEI Index in a 6 year time span, namely 2017-2022. The technique used in the research carried out was the purposive sampling method. Results: After conducting the research, it was found that Real and Accrual Profit Management and Tax Avoidance Produce a Positive Influence, which means it has an influence on Company Value. Likewise, with the Corporate Governance mechanism as Moderation, Real Profit Management and Accruals and Tax Avoidance produce a Positive Influence, which means it has an influence on Company Value.    

The dangers of plastic waste are common and disturb both the water, land and air. Ecobricks are a creative way to reduce plastic waste by putting clean plastic waste into plastic bottles and the results will be used for human benefit. Making ecobricks is not yet popular among the wider community. This service activity will provide benefits to various parties, including the community, community service participants and the government. The targets for this service activity are Maura El-Mumtaz Elementary School students in the Tanah Seribu sub-district, Binjai City. Based on the results of community service activities that have been carried out, it can be seen that students can make seats from ecobricks. It is hoped that students will be able to express many more ideas for making ecobricks, not only making them in the form of chairs but also in other shapes. So this can be used as a business opportunity for the community  

Good Governance merupakan kerangka tata kelola yang merupakan bagian integral dari pola perilaku suatu organisasi, yang mencakup aturan dan norma etika untuk mengamankan ketertiban, integritas, dan prestasi perusahaan atau entitas pemerintahan. Ini mendorong kondisi yang mendukung dan fokus pada pencapaian tujuan organisasi, dengan akibatnya memengaruhi akreditasi organisasi tersebut. Prinsip-prinsip Good Corporate Governance tidak hanya relevan di dalam entitas bisnis, tetapi juga diperlukan dalam berbagai sektor termasuk swasta, pemerintahan, dan bahkan pendidikan. Implementasi tata kelola yang efektif di semua level akan menghasilkan kinerja yang optimal.

Bertambahnya volume arsip di organisasi berdampak pada penambahan tempat untuk penyimpanan arsip akan tetapi hampir sebagian besar organisasi mengalami hambatan untuk penyimpanan arsip dikarenakan keterbatasan ruang penyimpanan arsip. Maka, perlu adanya penanganan khusus agar arsip yang tercipta dapat tersimpan dengan baik. Alih media arsip menjadi solusi untuk mengatasi permasalahan yang dihadapi dan memanfaatkan kemajuan teknologi dan informasi menggunaka google drive sebagai media penyimpanan arsip. Oleh karena itu, Tim Pengabdian Masyarakat berinisiatif untuk melakukan pendampingan tata kelola penyimpanan arsip melalui google drive. Mitra pengabdian masyarakat yakni Pengurus IPPNU Ranting Tirto Kabupaten Pekalongan. Hasil kegiatan ini mendapatkan antusias yang baik dari peserta karena dapat menambah pengetahuan dan keterampilan peserta dalam menggunakan google drive untuk kegiatan kesekretariatan di organisasi, menjaga berkas dari kehilangan dan pelestarian arsip. Metode yang digunakan di kegiatan ini yakni pendekatan kualitatif dan partisipatif.

Introduction: Land tenure conflicts and forest degradation in national forest border areas have become a complex challenge that impacts social stability and environmental sustainability. These conflicts often arise due to uncertainty in land ownership rights, leading to tensions between local communities, the government, and private companies, resulting in environmental damage such as deforestation. Community-Based Forest Management (CBFM) has emerged as a mitigation approach to address these issues by involving local communities in the sustainable management of forests. Research objective: To evaluate the impact of CBFM policies on the well-being of farmers and the conservation of endemic species in national forest border areas. Research method: A mixed-methods approach, combining household income surveys, in-depth interviews, Focus Group Discussions (FGD), and land cover analysis based on GIS. Research results: The CBFM policy has successfully increased farmers' income, particularly through forest-based business diversification, reduced illegal logging, and supported the preservation of endangered endemic species. Additionally, active community participation in this policy has increased compliance with environmental conservation efforts. This study recommends enhancing local community capacity, strengthening inter-agency coordination, and implementing stricter supervision to ensure the sustainability of the CBFM policy. The success of CBFM implementation is expected to be applied more broadly to achieve farmers' welfare and sustainable forest conservation in Indonesia.

The aim of this research is to prove empirically that earnings management mediates the implementation of corporate governance relationships and disclosure of corporate social responsibility in influencing the financial performance of manufacturing companies in the basic and chemical industry sectors listed on the IDX for the 2019 - 2022 period, either directly or indirectly. The proposed research problem refers to previous research and the existence of research gaps in previous research. In this research, seven hypotheses have been formulated using a purposive sampling method and using secondary data obtained from annual reports published by the BEI. Based on existing criteria, a sample of 31 manufacturing companies in the basic industrial and chemical sectors were "listed" on the IDX for the 2018 - 2021 period. This research shows the results obtained based on Partial Least Square - Structural Equation Model (PLS-SEM) analysis in the SmartPLS 3.0 program . The research results show that corporate governance has a significant positive influence on the company's financial performance.

This journal aims to analyze the business market for social media management services and its impact on the growth of MSMEs (Micro, Small and Medium Enterprises). In this digital era, the use of social media has become a key element in marketing strategies, especially for MSMEs who are trying to achieve their targets. This journal conducted an in-depth review of social media management strategies offered by service providers to MSMEs. This research includes market analysis, seeking an in-depth understanding of MSME needs, and evaluating the extent to which social media management services businesses can meet expectations and improve MSME marketing performance. Through interviews, surveys and market data analysis, this journal provides a comprehensive view of market dynamics and the impact of social media management strategies on MSME targets. It is hoped that the results of this research will provide valuable insights for service providers and MSMEs to improve their collaboration in the digital realm, while strengthening the role of social media as an effective tool in supporting the growth of small and medium scale businesses

This research aims to explore the application of SWOT analysis as an effort to enhance competitiveness and overcome challenges in managing the KRUV social media service. The research method applied is a quantitative descriptive approach. The SWOT analysis approach includes descriptive methods, SWOT matrix, and SWOT diagram analysis. Data collection is carried out through interviews, questionnaires, and literature reviews. The research findings indicate that further evaluation is needed for the SWOT analysis strategy to improve competitiveness, thereby strengthening the performance of the KRUV Social Media Management Service, both internally and externally, in expanding its business.

Studi ini mengkaji bagaimana PT Kereta Api Indonesia (Persero) diterapkan prinsip GCG sebagai contoh perusahaan BUMN yang menunjukkan kualitas pemerintahan yang baik di Indonesia. satu perusahaan di Indonesia yang melayani penumpang dan barang. Penelitian ini dilakukan dengan pendekatan deskriptif dan kualitatif. Data dikumpulkan melalui observasi, dan studi literatur dan dokumentasi. Dari penelitian yang dilakukan, peneliti menemukan atau dapat menyimpulkan hasil dari penelitian yang dilakukan yatu Implementasi Good Corporate Governance (GCG) pada PT Kereta Api Indonesia (PT KAI) menciptakan dasar yang kokoh untuk tata kelola perusahaan yang baik, menjaga integritas, dan meningkatkan kinerja organisasi.

This study reveals how internal audit can be a valuable asset in ensuring regulatory compliance, mitigating risk, and improving operational efficiency. Using qualitative research methodology and in-depth case studies, this research identifies internal audit best practices that can be implemented by financial sector companies. The study results show that internal audit has a strategic role in providing confidence to the board of directors and external stakeholders regarding corporate governance. Internal audit is not only a compliance checker, but also a strategic partner who provides recommendations for improving processes and policies. This research highlights the importance of coordination between internal audit, risk management and compliance to achieve common goals in improving corporate governance. Apart from that, this article also emphasizes the need to adopt audit technology and data analysis as an effort to more effectively support decision making. Thus, this research provides an in-depth look at how internal audit can play a strategic role in improving corporate governance, providing valuable insights for practitioners, researchers and stakeholders in the financial sector and related industries.

This research aims to analyze the role of the Board of Commissioners in improving good corporate governance, with a focus on the legal perspective and its implementation. Good corporate governance is considered important in supporting company growth and sustainability. The method used is the normative legal research method, which is a research approach that focuses on the analysis and interpretation of existing legal norms. This research uses secondary data, such as statutory regulations, court decisions, legal theory, and the opinions of scholars as the main source of information. It is hoped that the results of this research can identify the role of the Board of Commissioners in improving good corporate governance. The legal perspective will provide an understanding of the regulatory framework that governs corporate governance, while implementation will evaluate the effectiveness of practices carried out by the Board of Commissioners. In this research, it is hoped that challenges and obstacles faced by the Board of Commissioners will be discovered in carrying out their role as well as recommendations for increasing their effectiveness. It is hoped that the results of this research can contribute to understanding the importance of the role of the Board of Commissioners in creating good corporate governance in a legal context.

The management of incoming letters and outgoing letters at the Department of Industry and Trade of Medan City refers to the processes and activities carried out to receive, process, and distribute letters received or sent by Disperindag. In this study, it will be discussed how the incoming and outgoing mail management system on Disperindag's foreign trade licensing governance, as well as the obstacles experienced in the process of Disperindag's incoming and outgoing mail governance. this type of research is qualitative research that uses a series of sentences to describe the data. The method used in this research is descriptive method. Descriptive method is a method whose data sources are in the form of text, images and in the form of sources from books. and information from employees and the head of the Medan Industry and Trade Office. This research uses written data sourced from interviews during college internships, scientific journal books and previous research. The results of this study indicate that the process of handling incoming letters includes receiving letters, recording letters, sending letters, and processing letters. While the processing of outgoing letters includes preparing letters, typing letters, signing letters, recording letters, copying letters, and sending letters.

This research aims to find out the governance exists at the Sisingamangaraja Palace and the efforts to improve the management of the Sisingamangaraja Palace in Humbang Hasundutan Regency. This research uses a qualitative research method with a descriptive approach with an emphasis on the natural environment (naturalistic setting) on the economy, culture, religion, environment, political conditions which will be told in detail and the data comes from primary and secondary data. With data collection techniques through observation, interviews and documentation. The data analysis techniques used are data collection, data reduction, data presentation and drawing conclusions. As for the results; from this research is that the governance at the Sisingamangaraja Palace is as follows: 1). Cleanliness of Sisingamangaraja Palace; 2). Manufacturing of hygiene and maintenance boxes; 3). Providing accommodation; 4). Procurement of guides; and 5). Provide facilities. Efforts made to improve the management of the Sisingamangaraja Palace include planning the management of the Sisingamangaraja Palace, organizing the management of the Sisingamangaraja Palace, implementing the management of the Sisingamangaraja Palace, and supervising the management of the Sisingamangaraja Palace

From the various tours in the city of Tidore, these islands are expected to contribute to encouraging economic growth and equitable development that causes the welfare of the people in the city of Tidore Islands specifically on Maitara Island. Because tourism can also have a positive impact on economic growth. PKM Method Lectures, Practice and Participant Assistance. PKM results; Sunday, March 19, 2022, took place at the tourist site. The participants who attended this PKM activity were 30 people consisting of village government, community shops and youth shops engaged in tourism development in Ebay village. Good governance is needed, so that all sectors have an economic impact on the community, increasing people's income; Ticket management must be improved, waste is managed to make it an economic value in tourism places make tourism eeducation for visitors, transportation tools are arranged properly so that visitors can reach transportation costs and transportation at any time is always there if needed by visitors to tourism places.

This study aims to analyze the effectiveness of the Village Integrity Zone Development Approach (ZiDes) in improving village financial governance in Cialam Jaya Village, Konda District, South Konawe Regency. The ZiDes approach is an effort to strengthen transparency, accountability and public participation in financial management. The research method uses surveys, interviews and document analysis to measure the impact of ZiDes implementation on village financial governance. The results of the study show that the ZiDes Approach has succeeded in increasing transparency in presenting village financial information. The village community and village officials are actively involved in the decision-making process related to the village budget

The assessment of information technology governance is a crucial aspect of managing IT resources to align the implementation of information technology with business operations and corporate objectives. At PT Petrokimia Gresik, IT governance assessment is still carried out using conventional methods. Therefore, this research aims to design and develop a Self-Assessment Information Technology Governance System at PT Petrokimia Gresik. This research begins with user interviews and a literature review from various sources such as journals, reference documents, and COBIT 2019 books. The system development is conducted using the SCRUM method to produce a system that meets user requirements. In the SCRUM method, there are four main activities: sprint planning, daily scrum, sprint review, and sprint retrospective. This information system was successfully developed using the Laravel framework, which proved to streamline web application development. The implication of this research is the creation of a Self-Assessment Information Technology Governance System. Based on the results of user acceptance testing, the system produced has been well-received and meets user needs.

Saat ini, dengan munculnya e-commerce di Indonesia, orang hanya tinggal di rumah, membeli barang secara online dan mengirimkannya langsung ke rumah. Semua dapat dilakukan dengan beberapa klik atau ketukan. Dengan mempertimbangkan kemudahan ini, minat belanja online semakin meningkat. E-commerce di Indonesia tumbuh signifikan sejak beberapa tahun terakhir. Dalam survei terbaru yang dilakukan oleh Barometer Konsumen Google bersama toko online Elevenia, Jumlah transaksi online di Indonesia meningkat, 78% responden berbelanja online melalui gadget seluler. di Indonesia mencatat 41% penjualannya berasal dari Jakarta, namun enam bulan kemudian angka ini turun menjadi 22%. Hal ini menunjukkan bahwa tidak hanya konsumen di Jakarta yang rutin berbelanja online, konsumen di luar Jakarta juga memberikan kontribusinya terhadap pasar e-commerce di Indonesia, termasuk masyarakat di kota Semarang. Dengan semakin merabahnya perkembangan industri e-commerce Transmart berinovasi dengan meluncurkan Transmart Home Dilevery (THD) diharap mampu membantu memenuhi kebutuhan harian masyarakat terutama produk fresh food namun tetap meminimalisir penyebaran virus corona (Covid-19). Dengan semakin maraknya perkembangan perbelanjaan online Transmart hadir dengan memberikan pelayanan yang aman, praktis dan juga nyaman bagi pelanggan. Riset yang dilakukan oleh Association of E-commerce Indonesia (IDEA), Google Indonesia, dan TNS (Taylor Nelson Sofres) menemukan bahwa produk fesyen mendominasi pasar e-commerce sebagai produk yang paling sering dibeli, diikuti oleh gadget seluler, elektronik konsumen, buku dan majalah, dan bahan makanan. Dengan berkembangnya e-commerce, persaingan antar toko online menjadi semakin ketat. Banyak perusahaan perlu menyesuaikan diri dengan kebutuhan pasar yang berubah-ubah. Untuk mendapatkan keunggulan kompetitif, perusahaan harus memahami pentingnya kepuasan pelanggan. Pelanggan yang puas akan membeli produk lagi, membicarakan produk dengan baik kepada orang lain. Terutama di pasar e-commerce jika orang menemukan produk serupa dengan harga lebih rendah dan kualitas lebih tinggi, mereka dapat dengan mudah pindah dan membeli dari pesaing yang lebih gesit. Masalah belanja online lainnya adalah layanan pengiriman yang buruk yang mengakibatkan kedatangan produk terlalu lama atau bahkan rusak. Layanan pengiriman sangat penting dalam e-commerce, karena merupakan tahap terakhir dari proses pemenuhan pesanan dan dari sudut pandang konsumen, yang paling kritis. Pengiriman tepat waktu dan andal harus menjadi prioritas nomor satu dan sangat penting untuk keberhasilan setiap toko online. Penelitian ini mengambil obyek di Transmart Setiabudi Kota Semarang, karena masa pandemi COVID-19 ini meluncurkan layanan pesan antar Transmart Home Dailivery (THD) yang dapat diakses melalui website thd.transretail.co.id ataupun dengan cara scan QR code yang terdapat pada seluruh sosial media Transmart Carrefour. Peluncuran layanan pesan antar ini diharap mampu membantu memenuhi kebutuhan harian masyarakat terutama produk fresh food, namun tetap meminimalisir penyebaran virus corona (Covid-19). Permasalahan yang diangkat penelitian ini adalah bagaimanakah dampak online fresh product delivery service dan pakaging produk dalam upaya meningkatkan kepuasan dan loyalitas pelanggan. Penelitian ini sesuai renstra Universitas 17 Agustus 1945 dalam topik tata kelola bisnis perusahaan.

Indonesia's development and financing for its country comes from the income of MSMEs in Indonesia. MSMEs are the economic cycle in Indonesia and MSMEs have a very high influence on improving the economy in Indonesia. More entrepreneurs and MSMEs will increase the economic value of a country, namely Indonesia, because the economy will grow in proportion to the growth of MSMEs with MSMEs, people are required to become entrepreneurs and as a producer and is expected to be able to import its products abroad to increase income from abroad and domestically. The survival of MSMEs is very important for the continuity of MSME businesses, for this reason the government provides various kinds of stimuli so that MSMEs are able to survive under certain conditions, especially during the Covid-19 pandemic. MSMEs need to make improvements in terms of financial governance. This understanding starts from an early age, namely in the MSME environment to support government programs that intensify calls for Indonesian people to comply with reporting which plays a very important role in the country's development. The main problem obtained from observations of MSMEs in Api-api village, Wonokerto is that they do not understand financial governance for MSME entities for business sustainability, so it is necessary to hold a workshop regarding strengthening financial governance of MSMEs to improve business sustainability in Api-Api Village, Kec. Wonokerto Regency Pekalongan. Goals and targets of community service in Api-Api Village, Kec. Wonokerto Regency Pekalongan is so that the public understands good financial governance and how to prepare financial reports for community businesses in Api-Api Village, Kec. Wonokerto Regency Pekalongan. The number of participants was 30 MSME business actors. The implementation method is carried out by presenting workshop material directly (offline) in Api-Api Village, Kec. Wonokerto Regency Pekalongan. The output of this community service is in the form of scientific journal publications in the ITS NU Pekalongan Community Service Journal and cinematic videos of the implementation of community service.