Publication Search

Perianal fistula is a condition where a cavity forms in the area around the rectum and fills with pus. Perianal fistula is an anorectal disorder that arises due to obstruction of the anal crypts. If left untreated perianal fistula can lead to serious complications such as perineal gangrene and sepsis. A large number of perianal abscesses will recur within a year or two, especially if predisposing factors are present. This study aims to determine patient characteristics and management of perianal fistula patients at Cut Meutia General Hospital in 2018-2021. This is a retrospective descriptive study using secondary data from perianal fistula patients at Cut Meutia General Hospital. The results of the study were 11 patients diagnosed with perianal fistula based on medical record data that met the inclusion and exclusion criteria. Based on the age range criteria, the most patients with perianal fistulas were in the age group range of 20 - 40 and 41-60 years, each of which was 5 patients (45.45%), male patients were the most, namely 9 patients (81.18%), based on the operation of perianal fistula patients who underwent surgery the most using LIFT procedures were 7 patients (63.63%), and based on the history of recurrence, the most patients who experienced new/primary cases of perianal fistula were as many as 9 patients (81.8%).

Waqf is a waqif legal act to separate and or give part of one's property to be used forever or for a certain period of time in accordance with the interests of worship and or general welfare according to sharia. In order to avoid disputes and problems related to waqf goods or land and to clarify their legal status, waqf goods must be registered and certified. Waqf Land Certification is the process by which the National Land Agency issues Waqf Land Certificates after Nazhir submits a Waqf Land Registration. Article 39 of Government Regulation Number 42 of 2006 concerning Implementation of Law Number 41 of 2004 concerning Waqf contains provisions concerning registration of land ownership certificates, and Regulation of the Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency of the Republic of Indonesia Number 2 of 2017 concerning Procedures for Land Registration Waqf at the Ministry of Agrarian Affairs and Spatial Planning. Related to the importance of the legitimacy of a land, it often triggers legal problems, namely that land owned by the community has not been registered as a result of a lack of understanding of the importance of waqf land certification. Taking into account the legal issues above, the Community Service Team at the Faculty of Law, State University of Gorontalo carried out this community service activity as an effort to increase Community Legal Awareness Regarding Waqf Land Certification to Guarantee Legal Certainty..

This research is motivated by the still not maximal local revenue in the city of Banjar. This is indicated by the low quality of human resources, lack of socialization, low innovation, weak level of supervision and low stakeholder support from various parties in collaborating. Research is focused on studies using the theoretical approach of Emerson, Nabatchi & Balogh (2011), namely the Collaborative Governance Regime (CGR) model through 1). System context dimension 2). Drivers dimensions include (leadership, incentive consequences and interdependence), and 3). The dynamics of collaboration (Principled Engagement, shared motivation, and capacity for joint action). With the aim of the research to examine and analyze the implementation and the constraints that have caused it to be ineffective, as well as an effective strategy for implementing collaborative governance in increasing Regional Original Income in the City of Banjar. The research method uses descriptive analysis with a qualitative research approach. Data collection techniques through interviews, literature studies and observation. The research results show: 1). The implementation of collaborative governance in increasing Local Own Revenue in the City of Banjar on the dynamics dimension of collaboration can be said to have not run optimally, more concrete efforts are still needed related to motivation, awareness, work systems and technical policy support while on the system context and drivers dimensions concerning the availability of resources resources, and budget constraints as well as the level of supervision has been carried out optimally. 2). Obstacle factors in the implementation of collaborative governance in increasing Local Revenue in the City of Banjar, namely the low level of communication and coordination; lack of human resources and budget, lack of technical regulatory support regarding the involvement of stakeholders (private parties and community leaders); as well as the low support and commitment of policy makers from members of the legislature, regional tax-producing apparatus organizations, and stakeholders (private parties and community leaders). 3). Collaborative governance strategies in increasing effective Regional Original Revenue (PAD) in Banjar City are aggressive growth strategies by maintaining the previous strategy and optimizing the strengthening of the second availability of human resources, budget and infrastructure; maximizing the clarity of Standard Operating Procedures (SOP), regarding tax collection, support from the private sector and other OPDs, as well as optimizing the involvement of cross-sectoral collaboration (government, private parties and community leaders) through Collaborative Governance in the City of Banjar.

Internal control is fundamental in the accounting system. Internal control (internal control) are policies and procedures that protect company assets and are presented accurately in accordance with applicable laws. Sales and revenue accounting information system is an information system that organizes a series of procedures and methods designed to generate, analyze, disseminate and obtain information to support decision making regarding sales and revenue. PT Malindo Feedmill Tbk is a multinational company engaged in production and sales, this company was founded in 1997 as a subsidiary branch of two Malaysian companies namely Leong Hup Holding Berhad and Emivest Berhad. The purpose of this study was to determine internal control related to sales and revenue accounting information systems at PT. Malindo Feedmill Tbk. The method used is descriptive analysis and secondary data from the company's website. The conclusion is the internal control itself at PT. Malindo Feedmill Tbk in sales has been good. However, it is possible that the management of biological assets is not good enough that there is a decrease in biological assets and their inventory.    

Company takeover is a legal act carried out by a legal entity or individual organ to take over company shares. Provisions related to Acquisition are regulated in Law Number 40 of 2007 Concerning Limited Liability Companies, then related to procedures are regulated in Article 29 of Law Number 5 of 1999 in conjunction with Article 5 PP No. 57 of 2010 which requires business actors to notify the KPPU of acquisitions within 30 days after the effective date. This research aims to find out the procedure for acquiring shares of PT Karya Prima Agro Sejahtera by PT Dharma Satya Nusantara Tbk, followed by the obligation to notify the KPPU as well as an analysis of the imposition of sanctions on PT Dharma Satya Nusantara Tbk in Decision 34/KPPU-M/2020. The data in this study were obtained based on primary and secondary data sources. The data collection method in this study was carried out through library research. Based on this research, it can be concluded that the procedure for the acquisition of shares carried out by PT Dharma Satya Nusantara Tbk has not been fully carried out in accordance with the law due to delays in notification of post-acquisition to KPPU for 1,889 (one thousand eight hundred and eighty nine) day. In Decision No 34/KPPU-M/2020 PT PT Dharma Satya Nusantara Tbk was subject to sanctions in the form of fines. The sanctions given are in accordance with the law and the objectives of enforcing business competition law.  

Branta Pasisir Village is a village with a livelihood as a fisherman, entrepreneur, etc. One aspect that is very important in business development (MSMEs) is the existence of business legality. NIB is a business identity number used by business actors to obtain business licenses. The Field Work Lecture activity was carried out by the KKN 14 group due to a lack of knowledge and the importance of NIB in Branta Pasisir Village in making Business Identification Numbers. The goal to be achieved from this Real Work Lecture program is to provide assistance to UMKM actors in Branta Pasisir Village regarding account creation and procedures for managing legality through Online Single Submission (OSS). The method used consists of 3 stages, namely observation or survey, counseling or socialization related to NIB, and implementation of assistance and creation of NIB. UMKM that are willing and successful in being registered for making an NIB so that they can obtain a legality certificate  

Indonesia is one of the world's largest coal exporters. One of the means of sea transportation to transport coal is tugboats and barges. PT. Patria Maritime Lines is a shipping company that focuses its services on the transportation of coal and other energy from mining concessions and various commodities. PT. Barito Samudra Sejahtera is a company that provides ship agency services which currently supports the ship operations of PT. Patria Maritime Lines. The duty of the shipping company, PT. Barito Samudera Sejahtera, namely taking care of Clearance In and Clearance Out documents for tugboats and barges that will dock at the Unloading Port and unload or load goods. This study aims to determine the procedures and supporting documents required for Clearance In and Clearance Out. This study uses observation, interviews, documentation, and literature study as qualitative methods. It was found in this research that As an agent, PT. Barito Samudra Sejahtera must know the Clearance In and Clearance Out procedures and what documents can be returned, especially those on the ship or tugboats and accompanying barges.

This study aims to improve students' ability to write poetry creatively through the discovery-inquiry method for class VII students of SMPN 2 Marioriwawo. This research is a class action research (PTK) meaning class-based research in which the procedure is carried out with various actions (action research). Classroom action research can be defined as a part in the form of a reflective study by action actors, which is carried out to increase the rational ability of the actions taken and improve the conditions in which the learning practices are carried out. This classroom action research is intended to develop new skills or approaches to solving problems with direct application in schools. Classroom action research is also carried out thematically by following certain procedures or steps. This study uses a class action research design (CAR) with two cycles, namely the action process in cycle I and cycle II. In the first cycle aims to determine students' skills in creative writing poetry. While the results of the process research held in cycle II aimed to determine the level of students' abilities in writing poetry after making improvements in student teaching and learning activities. Cycle I aims to determine students' poetry creative writing skills, from cycle I it is used as a reflection to carry out cycle II. While the second cycle aims to find out the increase in students' poetry creative writing skills through the Discovery-Inquiry method after making improvements to the implementation of the teaching and learning process based on cycle I. Students' poetry creative writing test scores in cycle I reached an average of 56% of students in class or the class doesn't understand about creative poetry writing. The average results of cycle II tests reached an average of 75% for the number of students in the class or in the good category. The students' poetry test results from Cycle I to Cycle II increased by 19%. This increase was caused by the adaptability of students in cycle II with the discovery-inquiry learning method used by researchers.

This research aims to determine the utilization of information technology in mathematics learning in Class VIII of SMP Negeri 1 Parigi Selatan. This is a case study that describes an actual situation. In collecting data, the researcher used data collection procedures through interviews with informants, who, in this case, were students, as the source of data and information. Qualitative data analysis in this research uses the SWOT analysis method, which systematically identifies various factors to formulate company strategies. This analysis is based on the logic that can maximize strengths and opportunities while minimizing weaknesses and threats. Then, identify the types of errors and conclude. From the strengths perspective, the results indicate that implementing online learning allows learning resources to be easily accessed online. From the perspective of weaknesses, an unstable internet connection affects students' focus on learning and teaching. From the perspective of opportunities, online learning enhances students' self-learning skills and provides new insights into technology and learning. Finally, from the perspective of threats, students' learning motivation decreases.    

Aviation Security officers play an important role in carrying out inspections to maintain the security and safety of prospective passengers. This study aims to determine the application of inspection procedures in the new adaptation era and to analyze the performance of Aviation Security (AVSEC) officers in the new normal adaptation era at Lede Kalumbang Airport. This study uses a qualitative approach with data collection techniques using participant observation, structured interviews, and documentation collected from relevant informants when the writer went into the field. The results of this study indicate that the inspection procedure in the new normal adaptation era is the same as the previous examination but there are additional checks or rules such as passengers must wear masks, maintain a minimum distance of 1 meter and examine health documents for passengers who will travel. And the performance of Aviation Security personnel at Lede Kalumbang Airport is in accordance with the SOP set at Lede Kalumbang Airport.

PT Romi Violeta Sidoarjo is one of the furniture companies in Indonesia, specializing in rattan and wood products, offering them to the global market. Quality is also a key factor for the company, as good quality is considered an achievement. In the production process, there are inevitably product errors that do not meet specifications or defects, one of which occurs during the finishing process, where there are 8 types of defects. In the data of the quality control department for finishing in the year 2022, there were 246 instances of defects out of a total production of 10,921. This can hinder further production processes, and the company will incur losses due to costs and expenses for repairing defective products. The research is conducted with the aim of determining the level of product quality control, the causes of product defects, and preventive actions or improvement proposals to reduce the defect rate. The method used in this research is Statistical Process Control (SPC), which aims to minimize the defect rate. From the calculations and analysis of the Statistical Process Control (SPC) results for the eight types of defects, the dominant defect type is color variation, which accounts for 67 instances with a percentage of 27.2%. Furthermore, on the control chart calculations, findings were made for the data samples in January, June, August, and September. The cause-and-effect diagram revealed factors such as human, machine, raw materials, methods, and the environment that can contribute to defects. However, the largest cause is human error, as almost 90% of the finishing work is done by humans, often without following the Standard Operating Procedures (SOP) set by the company.

The Terminal Service Officer, or better known as the Terminal Inspection Service, is a work unit tasked with supervising all facilities in the Land Side area of the airport, curb/sidewalk, parking area and terminal building. Before the airport operates, the Terminal Service Officer ensures or checks in advance whether all facilities are ready to operate or not, if one of these facilities is not ready, it will affect the operational processes of El Tari Kupang International Airport and can also pose a risk to the performance of TSO officers. . The purpose of this research is to find out the performance and efforts of Terminal Service Officers in resolving obstacles to facility monitoring at El Tari Kupang International Airport. This study used a qualitative descriptive method using data from interviews with 3 Terminal Service Officers, observation and documentation. The data analysis technique used in this study is data reduction, data presentation and drawing conclusions. Based on the results of this study, Terminal Service Officers (TSO) have duties and responsibilities that are in accordance with Standard Operating Procedures including facilities that are the responsibility of Terminal Service Officers, especially the land side area, passenger terminal and departure/arrival area, carry out routine checks supporting facilities to keep them operating properly. If in carrying out the supervision there is a damaged facility, it will be immediately coordinated with the unit concerned and repaired immediately.

The level of discipline on the performance of ground handling employees is very important, discipline is also needed in improving employee performance. The basic attitude of employees towards themselves, competencies and current job as well as an overview of every opportunity that can be achieved needs to be considered by PT Kokapura Avia Yogyakarta International Airport. Performance analysis of ground handling employees will discuss how ground handling employee performance that viewed from the level of discipline based on the performance indicator. This research uses a qualitative research method design, which data collection is carried out by interviews, observation, documentation, and literature studies in the work area of the passasi unit of PT Kokapura Avia Yogyakarta International Airport. This research was conducted to determine the performance of ground handling employees in terms of the level of discipline at PT Kokapura Avia Yogyakarta Internasional Airport. The results of this study are the performance of ground handling employees on time is quite good in providing services to passangers, ground handling employees are quite good in two ways communication between leaders and subordinates, ground handling employees obey the regulations in accordance with standard operating procedures (SOP), carry oud good cooperation with coworkers, creating a sense of comfort and safety at work has improved well.

This article discusses the detection of internal control in the employee payroll accounting information system at Toko Langgeng This research aims to find out the Employee Payroll Flow Chart chart, find out the systems and procedures used in Employee Payroll, Audit compliance with payroll policies and procedures This research uses Descriptive qualitative with Participant observation and field study assistance. The data source used is Primary Data. Data collection is done through direct observation of payroll procedures and internal controls carried out. From this research is expected to provide information about the Payroll system and procedures at Informant

This Community Service activity was carried out in Sapelang Village, South Buko District with the topic "BUMDes Management and Institutional Assistance". The purpose of implementing this community service activity is to transfer knowledge and provide solutions to problems faced by Prosperous BUMDes. The implementation method used is mentoring which consists of providing material on BUMDes Management and BUMDes Management accompanied by practice and evaluation. The results of the practice and evaluation of BUMDes management participants have understood, so they know the main tasks and responsibilities of each based on a clear organizational structure and understand making standard operating procedures and BUMDes Management consisting of planning, organizing, implementing and supervising thanks to practice and answering questions correctly.  

This study aims to analyze the detection of compliance audits of inventory accounting information systems at retail stores through internal control. An inventory accounting information system is a critical element of retail store operations, and adherence to proper procedures is critical to maintaining the integrity and reliability of inventory data. The research method used is a literature study and descriptive analysis. Data was collected through a literature review related to compliance audit detection. This research also includes a case study to illustrate the application of internal control in the detection of compliance audits in inventory accounting information systems. By implementing proper internal controls, retail stores can minimize the risk of fraud, errors, and losses associated with inventory. This research also shows the need for increased awareness and understanding regarding audit compliance detection among auditors and accounting professionals involved in the retail industry.

In this study, the data that will be used as research objects are Regular Indonesian Language Education Students E 2020. This study aims to find out Indonesian language errors in WhatsApp group conversations for regular students E 2020. The method used in this research is a qualitative descriptive method. The data collection technique comes from screenshots of text from the WhatsApp group application for Indonesian Language and Literature Education Regular E 2020. The research method contains an explanation of the methods used by researchers in conducting research. In this section the researcher explains the scientific procedures carried out by the researcher to produce a conclusion. The method contains research approaches and methods, data sources/populations and samples, methods for selecting samples/determining data sources, instruments, data collection methods, and data analysis techniques. This section contains a description of the procedure and research steps according to the topic being studied. The results of this study are that there are many mistakes made by students in communicating in groups such as using incorrect spelling, using non-standard words and using forgotten punctuation marks.

Alpen Food Industry, the most renowned ice cream manufacturer in Indonesia, boasts a widespread presence with 80,000 outlets across the nation. However, beneath the surface of PT. Alpen Food Industry's success, having once been honored with the Excellent Brand Award, allegations of labor law violations have emerged, leading to protests by its employees. In an effort to fight for their rights, the workers staged a two-week strike. The strike was initiated to advocate for their entitlements. Additionally, PT. Alpen Food Industry is accused of unilaterally implementing Termination of Employment (PHK) procedures. Nonetheless, the company refutes these allegations, asserting that they conducted the PHK in accordance with existing protocols and guidelines. They claim to have sent two separate Call Letters to the workers, which went unanswered, and argue that this inaction is tantamount to resignation based on the prevailing guidelines. This research employed a qualitative approach, gathering data through literature review methods involving various sources such as journals, news articles, and websites. The author then drew conclusions based on the obtained data. The research findings suggest that the dispute arose primarily from a lack of communication between the workers and the employer.  

Company dissolution and legal protection of shareholder rights are regulated based on Law Number 40 of 2007 concerning Limited Liability Companies in Indonesia. The journal discusses the procedure for dissolving a company, the reasons for dissolving, and options for filing a lawsuit against the court for dissolving a company when a dispute arises between shareholders. The author emphasizes the importance of legal protection for shareholders and the need for clear regulations in the Indonesian Limited Liability Company Law. Normative legal research methods (normative legal research). The results of this study indicate that the procedure for dissolving a company based on Law Number 40 of 2007 concerning limited liability companies can apply for the dissolution of a company through a district court. There are shareholder rights that must be protected and shareholders must exercise their rights through adequate procedures that have been determined by the company.

PT KMPI is an industrial company that produces textiles and plastics, including plastic products made of polypropylene (PP). The problem that occurs in PT Kusuma Mulia Plasindo Infitex is the quality of the products that still have defects, based on the results of the analysis in February 2023 with a total production of 76,596 kg there are rejects data of 4,695 kg and the percentage of product defects that occur is 6.1%. The objective of this study is to determine the predominant types of defects that influence the factors that cause defects. This study uses the seven tools method to find the root cause of the problem to be solved, as well as the Kaizen Five-M checklist and the Kaizen Five Step Plan to suggest improvements to the company. Based on the results of data processing, there are three types of defects, namely wrinkle defects with a percentage of 43% for a total defect of 2039 kg, medium wrinkle defects with a percentage of 45% for a total defect of 2094 kg, and thick-thin defects with a percentage of 12% for a total defect of 562 kg. From the fishbone diagram, it can be seen that the occurrence of defects is caused by several factors, namely people, materials, methods and machines. Suggested improvements using the Kaizen Five-M checklist analysis are training and monitoring of production, implementation of SOPs (Standard Operating Procedures) established by the company, such as dosing the mixture of plastic seeds with addictive substances at a ratio of 25 Kg. 1 oz. and Kaizen management control: 1 Ons and Kaizen five-step plan management controls, namely Seiri, Seiton, Seiso, Seiketsu, Shitsuke. This includes pre-job briefings and periodic assessments, and the establishment of standard operating procedures for the supervision of single-table melting machines with a melting temperature of 160-166oC.