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Breaches of the code of ethics may harm the auditor's standing and cast doubt on the audit findings. The purpose of this literature analysis was to analyse instances of breaches of the auditor's code of ethics in the PT Garuda case in Indonesia. Additionally, it aimed to provide a comprehensive summary and critical assessment of the case. According to the study, the auditor who examined PT Garuda has breached many aspects of the auditor's code of ethics, such as honesty, impartiality, professional conduct, and competence. The auditor is also accountable for any inaccuracies found in a company's yearly financial statements. The auditor conducts the audit procedure without identifying any faults or adjustments. Subsequently, the Minister of Finance imposed a 12-month suspension on the auditor's licence.

Malpractice is basically an action by professional staff that is contrary to the Standard Operating Procedure (SOP), professional code of ethics, and applicable laws, whether intentional or due to negligence. This negligence is not a violation of the law, if the negligence does not cause harm to other people and that person can feel comfortable. However, if this negligence results in material loss, harm or even takes the life of another person, then this can be said to be malpractice. Malpractice in the field of orthopedics is an act of negligence committed by doctors or health service workers who are tasked with carrying out all kinds of surgical procedures, especially bone surgery. Where in this case the patient who initially only experienced problems with his bones ultimately had to hamper his breathing for the last time just because of an error in administering gas after surgery. This fatal negligence can be said to occur due to a lack of accuracy on the part of doctors or other health workers in providing health services to patients. This negligence can also be caused by hospital management that is not well organized, the staff's education may still be minimal and many other factors. Because this action not only violates the law, the medical code of ethics and also the standards of behavior in a religion but even takes someone's life, there needs to be a way out, namely by; improving hospital management, increasing accuracy in carrying out the medical profession and deepening all kinds of knowledge about various kinds of health service procedures.    

This research presents the development of an e-commerce application aimed at enhancing the operational efficiency of Khadijah Konveksi, a small and medium-sized enterprise (SME) in the garment industry. The application, developed using Android, Java, and Kotlin, provides features for order management, real-time tracking, and online payment, significantly improving customer experience and operational workflow. Initial feedback indicates a high level of customer satisfaction and a notable increase in operational efficiency. The project also highlights the collaborative efforts between students, faculty, and industry professionals, demonstrating the impact of academic-industry partnerships in driving technological advancements for SMEs  

Abortion or the scientific language is Abortus Provocatus, is the method most often used to end an unwanted pregnancy, even though it is the most dangerous method. Abortus Provocatus is divided into two types, namely Abortus Provocatus Therapeuticus and Abortus Provocatus Criminalis. Abortus Provocatus Therapeuticus is an abortion provocatus carried out on the basis of medical considerations and carried out by personnel who have received special education and can act professionally. Meanwhile, Abortus Provocatus Criminalis is an abortion provocatus that is done secretly and usually by personnel who are not specially educated, including pregnant women who want to carry out the abortion provocatus. Abortus Provocatus Criminalis is one of the causes of death of women during their fertile period in developing countries.

With the increasing need for medical services and developments in technology, doctors and patients are often faced with various legal issues related to health care. The role of doctors in society is crucial because of the knowledge and skills needed to diagnose and treat disease, as well as maintain patient health. A surgeon is a specialist doctor who treats diseases, injuries or emergency conditions in the body through surgical methods (operatives) carried out in the operating room installation. The doctor's legal responsibility towards patients in the operating room installation is based on several relevant legal principles, the principle of informed consent or consent in treatment is an important factor in determining whether the doctor is responsible or not. Patients must be given adequate information about the diagnosis, procedures, risks, and treatment alternatives before giving consent for medical treatment. What are the rights and obligations between the doctor and patient in the agreement before surgery, as well as the agreement between the doctor and patient after the patient has received this information. Research methods using normative law are methods used to study legal rules as a system that can be linked to certain legal events. Secondary data uses tertiary legal data, secondary legal data and tertiary legal data from books, literature, publications and statutory sources related to all discussions. From this research it was found that every human being has the human right to live a healthy life and a doctor has ethical and professional responsibilities in carrying out his duties. The relationship between doctors and patients is regulated by applicable laws and regulations. It can be concluded that the legal responsibility of doctors towards patients in operating rooms is very important in medical practice. As health professionals, physicians have an ethical and legal obligation to provide safe, competent, and responsible care to their patients. If a doctor fails to meet expected standards of care or commits negligence that results in injury or harm to a patient, they may be legally liable.

This research aims to examine the implementation of Good Corporate Governance (GCG) and its impact on the financial performance of Islamic banks, with a focus on PT. Bank Pembiayaan Rakyat Syariah (BPRS) Bakti Makmur Indah Sidoarjo during the period of 2021-2023. The method employed in this research is a qualitative descriptive approach, which involves data collection through literature review and documentation related to the implementation of GCG at BPRS Bakti Makmur Indah, as well as the analysis of the bank's financial reports for the specified period. The research findings indicate that BPRS Bakti Makmur Indah has implemented the principles of GCG, such as transparency, accountability, responsibility, professionalism, and fairness. However, the financial performance of the bank experienced a significant decline from 2021 to 2023. This decline is evident from the decrease in the values of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). These findings suggest that although the principles of GCG have been implemented, their effectiveness is not yet optimal, and there are still challenges to be overcome to improve the financial performance of the bank.    

Hospitals as a health facility have become an important part of public health. Facing globalization, hospitals must carry out marketing activities which can be influenced by several factors, including: IT and communications have brought us into a free market era where location and distance are no longer a problem and it is increasingly easy for the public to access information to determine which hospital a patient will seek treatment at. This causes competition between hospitals to become increasingly fierce. To understand the challenges of domestic health services is to improve the quality of services holistically in all aspects of health, including factors assessed by patients such as respect, comfort, order, responsibility and professionalism so that they can match health services abroad. Medical Tourism as part of the Hospital Marketing Strategy in the Tourism Area. The article in this review explains medical tourism and hospital marketing strategies in Indonesia. Hospitals as private businesses use various strategies to attract more patients or customers, such as creating therapy rooms in hybrid hotels (hospitals designed for the comfort of international patients)  

Health is one of the basic human needs, now also can be one alternative lifestyle that can be selected by someone to get satisfaction in his life, such as medical tourism. Medical tourism is an activity carried out by an individual to get a health service or medical care abroad. In the effort to develop the health system and competition and the impact of health globalization, it does not rule out the possibility that medical tourism raises intense competition among hospitals in providing quality services and superior service products provided by hospitals in attracting foreign patients to come get treatment. Objective of this research is to determined factors that affect hospital to be medical tourism’s aim. Methods in this research is literature review from international journals. The results is hospital needs to improve their physician’s skill, facilities, accessibility, and promotions. So that medical tourism is a new phenomenon for hospitals in Indonesia to prepare professional and superior health personnel and sophisticated health technology as a developmental need for medical tourism. Need to study or identify factors that influence medical tourism in hospitals in Indonesia.  

Nowadays information technology is developing very rapidly in the health sector. As technology advances, the use of medical records has begun to shift from conventional or paper-based to digital. Electronic medical records (EMR) are an important part of health services. Electronic medical records are electronic information created by health care providers based on patient conditions, forwarded and sent to other departments for consultation and further examination and received and stored in digital form and can be viewed at any time if needed. Electronic medical records are very useful for healthcare organizations, healthcare professionals as well as patients. The purpose of this study was to analyze the implementation of electronic medical records and legal studies. This study used normative juridical research methods. This study had a specificity, namely descriptive-analytic where this study sought to analyze legal issues and also the legal system, that it could be understood and then conclusions could be drawn. The results showed that the implementation of electronic medical records, namely first, the implementation of electronic medical records could increase the accuracy and security of data. Second, the implementation of electronic medical records could increase efficiency and productivity. Third, the implementation of electronic medical records could provide better service to patients. The legal basis for implementing electronic medical records was contained in the Regulation of the Minister of Health Number 269/MENKES/PER/III/2008 concerning Medical Records where in Article 2 Paragraph (2) it was explained that "Medical records must be written, complete and clear or electronic". ITE Law Number 19 of 2016 did not regulate how electronic medical records were issued. Electronic medical records as a form of medical document must comply with applicable legal requirements, such as the right to privacy, confidentiality, accuracy and data security. It was hoped that legal certainty in the implementation of electronic medical records could help improve and improve health services.

Personal branding has become a crucial element in building a strong professional identity in the era of globalization. Through online marketing, individuals can leverage various digital platforms to create and manage a consistent and appealing self-image. This research examines effective strategies for personal branding through online marketing, including the use of social media, blogs, and personal websites. The study also explores how digital technology has transformed the way people perceive and interact with personal branding. The results indicate that successful personal branding strategies require not only high-quality and authentic content but also a deep understanding of the target audience and the use of analytics to measure effectiveness. With the right approach, personal branding through online marketing can enhance professional visibility, career opportunities, and business networks.

This study explores the significance of English phonology in enhancing language skills during the golden age of childhood. Phonological awareness, encompassing sound discrimination and manipulation, plays a crucial role in vocabulary acquisition, reading proficiency, and overall linguistic development. Early intervention through phonological activities in educational settings, supported by parental involvement and technological integration, fosters a strong foundation for language acquisition. Continuous professional development for educators ensures the implementation of evidence-based practices in phonological instruction. Investing in phonological awareness during childhood is essential for promoting academic success, cognitive development, and lifelong literacy.

Until now, SSB Purwodadi is very burdensome for its owners and administrators because SSB still depends on the owner for its operational costs from SSB students. SSB Purwodadi is located in Purwodadi sub-district, located in Pasuruan district. This Ssb was founded from the awareness of the community around the location and football coaches who want to encourage the realization of positive habit activities in sports, especially football. In children's football, students who were initially physically and healthless through football became physically strong, physically fit, and their confidence and cooperation could be established. As well as spiritual values and honesty will emerge. And for trainers after this service is held, they can train and teach well, correctly and professionally, of course. And hopefully football seeds can be born with a good football magazine and a good training program and there is valid data in the football learning process. And from the student and coach questionnaire survey, we can find out that after doing service, there is a score of 22 out of a total score of 25 scores from 5 questions, which indicates that there is 88% of the total of 100 percent of the overall score and this service has a good impact Keywords: football school, curriculum, evaluation.

Human rights are rights given to every person. Human rights first emerged as a result of resistance to government absolutism towards its citizens. The purpose of this normative legal study is to provide an explanation of secondary evidence collected through a literature survey. In Indonesia, the government continues to try to balance religious values with human rights. Primary legal sources related to human rights as well as secondary legal materials in the form of literature and professional opinions on these topics are included in the secondary data of this study. The value, quality and condition of the data collected were considered during the comparative descriptive analysis of the data collected. The quality, value and condition of the relevant data were measured and used as the foundation of this research. With the research methodology used, the findings and analysis of this research are expected to answer the research question of human rights protection in the view of hadith and the 1945 Constitution article 28, while taking into consideration the viewpoints of both national law and hadith. Islamic law is built on a solid and complete structure because it comes from Allah, the Almighty, the Most Praiseworthy. It shows and conveys all the benefits of the world and the hereafter. The relationship between the Hadith view and Article 28 of the 1945 Constitution shows the relationship between religious teachings and positive law in an effort to protect human rights

This study aims to determine the urgency of the effectiveness of the role of internal audit as an effort to detect and prevent fraud in banking in Indonesia. This research was also conducted to determine the stages of implementing internal audit effectively with the aim of minimizing or as a form of fraud prevention and knowing things that can increase the effectiveness of internal audit. The writing method used is literature review both from books and journals related to the topic of discussion. The data source used is secondary data that is analyzed which is developed to explain the research topic. Based on the results of the research analysis, there are several stages carried out by internal audit to detect and prevent fraud in banking. In addition, internal audits can pay attention to several things that are crucial in improving banking effectiveness. The existence of a high level of effectiveness can create an independent internal audit department in banking, so that it can make a milestone of the company's strength by having expert, professional, and high-integrity resources.

Educational staff management is the process of planning, organizing, mobilizing, and controlling teachers and all components within an educational institution to achieve objectives effectively and efficiently. This article uses a descriptive and qualitative approach by collecting primary and secondary data through interviews, observations, and documentation. The main issues examined in this research are considerations in the placement and assignment of educational staff, as well as the impact of financial conditions on the management of educational staff. The purpose of this research is to find solutions to existing problems in the management of educational staff so that these issues can be addressed. The results of the study show that in the placement and assignment of educational staff, factors that need to be considered include educational background, teaching experience, competence, and the needs of the institution. Additionally, financial conditions significantly influence the management of educational staff, including the provision of facilities, professional development, and teacher welfare. To address these problems, strategic efforts are needed, such as thorough planning of educational staff needs, the development of a transparent evaluation and promotion system, and the adequate allocation of budgets for teacher welfare and professional development. Thus, the management of educational staff can run more effectively and efficiently, allowing educational goals to be optimally achieved.

Spirulina Platensis, a type of blue-green algae, has attracted the attention of the cosmetics industry due to its extraordinary nutritional and antioxidant properties. This microalgae is rich in vitamins, minerals, and amino acids, making it an attractive ingredient for skin care products. Methods used. The qualitative literature review research method is an approach used to collect, evaluate, and synthesize existing studies in the relevant scientific literature. with a specific topic. Based on research results, Spirulina platensis has great potential as a cosmetic ingredient that can provide benefits in caring for and protecting the skin. However, consult a medical professional or esthetician before using products containing Spirulina platensis.

Researchers will discuss the problems found in the implementation of educational supervision in schools/madrasas. Educational supervision is an educational management process that aims to improve the quality of education through supervision, direction, and guidance of teachers or educators. Academic supervision is one of the scopes of educational supervision that aims to assist teachers in improving the quality of academic activities, both inside and outside the classroom. Researchers identified several problems faced by educational supervisors, such as the complexity of the principal's managerial tasks, the lack of preparation of the supervised teachers, the high element of subjectivity, the frequent changes of principals, the lack of teacher discipline, and the lack of teacher knowledge about managing an effective teaching and learning process. In addition, the quality of teachers in carrying out teaching tasks is also a challenge, as teachers often face difficulties in incorporating new innovations into learning. Researchers emphasize the importance of educational supervision in improving teacher performance and ultimately impacting on student learning outcomes. Therefore, efforts are needed to overcome the problems faced in implementing educational supervision, so as to improve teacher professionalism and the overall quality of education. 

Character education is a crucial aspect of student development, especially in Islamic boarding schools, known as pesantren, where both academic and moral education are emphasized. This study investigates the integration of character education at Al-Syifa Islamic Boarding Schools, aiming to understand the theoretical and practical frameworks used in these institutions. The primary objective of this research is to analyze how character education is integrated into the educational framework of Al-Syifa Islamic Boarding Schools. The study aims to uncover the strategies, principles, and effectiveness of character education programs through an extensive review of existing literature and documented practices. This research employs a literature review approach, systematically examining academic articles, books, official school documents, and previous studies related to character education in Islamic boarding schools. By synthesizing findings from these sources, the study provides a comprehensive overview of the methods and outcomes of character education integration at Al-Syifa. The literature review reveals that Al-Syifa Islamic Boarding Schools employ a multifaceted approach to character education, integrating it through both curricular and extracurricular activities. The curriculum includes dedicated character education subjects, while extracurricular activities reinforce these values through real-life applications and community involvement. The review also highlights several key principles, such as the emphasis on Islamic values, community living, and moral exemplarity. The integration of these principles has shown positive outcomes, including enhanced student behavior, improved academic performance, and stronger community ties. Challenges noted include the need for continuous professional development for teachers and the alignment of character education goals with academic objectives

Teachers often encounter many obstacles when writing scientific articles. One of them is limited knowledge about how to write scientific papers and how to use reference applications. Another obstacle is the lack of motivation, especially to produce quality scientific papers. Limited access to good literature also poses obstacles in the writing process. In fact, legally, teachers are regulated to be able to develop their competence and professionalism, one of which is by writing. This activity is a solution to these problems with a participatory approach aimed at overcoming a problem encountered by teachers. The results of the activity are shown by the enthusiasm of teachers in learning scientific writing which will later be given a container in the form of a journal for publication of their writings.

Sharia financing instruments are experiencing development, one of the products being national sharia securities (SBSN) or sukuk in order to optimize the state revenue and expenditure budget (APBN). There needs to be a supporting professional responsibility, namely a notary. In issuing SBSN, there is a big risk because it involves a large amount of funds, many parties. , and national wealth. The notary is responsible for making an authentic deed that contains a guarantee of security for the parties. This research aims to determine the legal aspects and responsibilities of the notary profession regarding the issuance of SBSN. The research method uses normative juridical research with a statutory research approach. The results of this research show that SBSN is very useful for obtaining APBN infrastructure financing. State sharia securities (SBSN) or sukuk contain legal aspects that are complete enough to guarantee legal certainty. The legal aspects start from the formation of laws, government regulations, DSN-MUI fatwas, and other regulations. The responsibility of the notary profession in issuing SBSN is not directly involved. Notaries in issuing SBSN are responsible for making authentic deeds, especially contracts to ensure they are in accordance with sharia-based rules, providing legal counseling for the parties as a neutral party, legalizing private documents, and being a witness to the notarized agreement for the issuance of SBSN. has been registered with the OJK as a notary in charge of capital markets.