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Research has been carried out on the use of wood sawdust as an adsorbent for ikat weaving liquid waste. This research aims to determine the effect of using wood sawdust as an adsorbent on ikat weaving liquid waste. This research was carried out at the IKIP Muhammadiyah Maumere Laboratory and the Maumere Health Service Laboratory. The sample in this study was ikat woven liquid waste which was divided into four treatments, namely Control (K) and the other three were treatments (P1, P2, P3) with the addition of 1,2 and 3 grams of activated charcoal. The method in this research is an experimental method with the research design being True Experimental in the form of Posttest Only Control Group Design. The characteristic tests in this research include a water content test with a value of 0.0833%, and a yield test with a value of 1.9634%. The test parameters used include the degree of acidity (pH), Manganese (Mn) content test and organoleptic test. The research results showed that the pH value before contact with activated charcoal was 9.63 (alkaline pH), and after contact with activated charcoal at a dose of 3.0 grams the pH value became 8.01 (alkaline pH). In testing Mn levels before contact with activated charcoal, the value was 4.60 mg/l and after adding 1.0 grams, 2.0 grams and 3.0 grams of activated charcoal, there was a decrease in Manganese levels respectively, namely from 3 mg/l. , 2.78 mg/l and 1.83 mg/l. Furthermore, for the organoleptic test, there was a change in the color of the ikat woven liquid waste from initially black to clear yellow. Thus, it can be concluded that the addition of activated charcoal from sawdust can have an effect on ikat weaving liquid waste.

The research method was carried out using literature studies from secondary data, data is the result of searches through media such as the internet, books, and other articles that are appropriate to the case to be discussed. In this research, a case study of PT Tiga Pilar Sejahtera Food Tbk was carried out. In the case of financial reports audited by KAP Amir Abadi Jusuf, Aryanto, Mawar & Partners, the engagement period between the company and KAP has been in place for a long time. It is suspected that PT Tiga Pilar Sejahtera Food Tbk (AISA) overstated the 2017 financial report. The main point of this problem was discovered after the new management at PT Tiga Pilar Sejahtera Food Tbk asked for further investigation into the 2017 financial report. Based on the results of investigations carried out by CNCB journalists, it was found that the engagement period had been since 2004. Based on Government Regulation Number 20 of 2015 concerning Public Accounting Practices, it was clear that it had exceeded 5 years. Audit tenure is questioned in this case, how independent an auditor is in completing his duties to carry out an audit of financial statements if the engagement period exceeds the applicable provisions. The independence of an auditor must be emphasized further so that audit quality can be trusted more by stakeholders.    

This community service focuses on the application of information technology in the form of e-government in Biring Ere Village, Bunggoro District, Pangkep Regency. The main objective of this activity is to increase community knowledge and motivation regarding the development of the Village Information System (SID) to increase the transparency of village administration through e-government. Through a series of lectures, tutorials and discussions, the public is taught about the importance of SID and how to use it. This activity also involved coordination with the Head of Biring Ere Village and community members. The results of this service show an increase in community knowledge and motivation about the benefits of e-government for the development of their village. Apart from that, this activity also opens up opportunities for the development and implementation of e-government in other villages in Pangkep Regency.

The potential of zakat maal in Islamic economics is that zakat is a fiscal instrument in economic practice that has been used since the Prophet Muhammad SAW, and based on historical records zakat has played a very important role in the income distribution mechanism in the economy. This can be realized if the potential of zakat can truly be explored effectively and efficiently. The potential of zakat maal in improving the welfare of the poor at BAZNAS Padang Lawas is that the potential for zakat increases by 5% - 10% every year. However, looking at the potential for zakat in Padang Lawas Regency and the realization of zakat, infaq and alms collection carried out by BAZNAS, it can be said that its management has reached a fairly good optimal level.    

Analysis of marine catches for the economy of coastal communities is an important thing to do. This is because marine catches are one of the main sources of livelihood for coastal communities. Marine catches can make a significant contribution to the economy of coastal communities, either directly or indirectly. Directly, marine catches can provide income for fishermen and other coastal communities involved in fishing activities. This income can be used to meet daily living needs, such as for food, clothing, health, education, and so on. Indirectly, marine catches can contribute to the economy of coastal communities through various other economic activities, such as trade, processing, and tourism. These activities can absorb labor and increase the income of coastal communities. Based on the results of the analysis, it is known that marine catches have an important role in the economy of coastal communities. Therefore, efforts need to be made to increase marine catches, both in quantity and quality. These efforts can be done through various means, such as improving fishing technology, sustainable fish resource management, and improving fishermen's skills.    

This study aims to determine and compare how the financial control of ice jelly potter and cassava chips in financial control and to find out the shortcomings if they do not use financial control. This study uses a qualitative approach. The data sources used are primary and secondary data sources. While the data collection techniques used in this study were observation, interviews, and documentation. The results of the study indicate that in terms of financial control, the ice jelly potter business has implemented financial control although it has not been maximized which includes financial management (budgeting, recording, reporting, and financial control). This is a plus for UMKM because they have implemented financial controls as well as future steps that will be taken to become more knowledgeable, and can assist in decision making in the future. The factors that become a shortage of cassava chips business in running a business if they do not use financial control (financial management) are not knowing the next steps to be taken, not being able to develop a business, not knowing whether the business is profitable or detrimental. Therefore, financial control is very important in running a business.

This research focuses on the performance of local wisdom works commemorating the birthday of the Prophet Muhammad SAW as a form of implementing the Pancasila Student Profile Strengthening Project (P5) which aims to preserve and introduce traditions and culture in Banten to students at SMK Negeri 1 Cilegon which has implemented the independent curriculum Study. This research uses qualitative methods with data collection in the form of observations, interviews and documentation. The results of this research are the high enthusiasm of students at SMK Negeri 1 Cilegon in celebrating the birthday of the Prophet Muhammad SAW at school.    

Mitsubishi Chemical Indonesia is a producer of Purify Terepthalic Acid (PTA) in Indonesia with an important role in meeting the primary needs of the Indonesian population by managing raw materials to produce purified terepthalic acid. Purified terepthalic acid is the main raw material for polyester fiber. The problem that occurs is the phenomenon of the bullwhip effect, namely the occurrence of fluctuations between orders and demand which results in a shortage of raw materials or low inventory which can cause production to stop. So the purpose of this study is to calculate the value of the bullwhip effect, determine the causes of the bullwhip effect, and determine solutions to reduce the bullwhip effect. This study begins by calculating the value of the bullwhip effect at the two echelons. The method used in this research is FMEA. The results of this study are the value of the bullwhip effect at echelon 1 (suppliers and PPIC) = 1.27 and echelon 2 (PPIC and distributors) = 0.93. This value indicates the occurrence of a bullwhip effect in echelon 1 while echelon 2 does not indicate the occurrence of a bullwhip effect. The dominant causes of the bullwhip effect are market competition, rising material prices, demand forecasting that is not close to accurate and the number of orders for raw materials in large quantities. The proposed improvement is to collaborate with suppliers and customers to get guaranteed orders and demand that are fixed and sustainable. This value indicates the occurrence of a bullwhip effect in echelon 1 while echelon 2 does not indicate the occurrence of a bullwhip effect. The dominant causes of the bullwhip effect are market competition, rising material prices, demand forecasting that is not close to accurate and the number of orders for raw materials in large quantities. The proposed improvement is to collaborate with suppliers and customers to get guaranteed orders and demand that are fixed and sustainable. This value indicates the occurrence of a bullwhip effect in echelon 1 while echelon 2 does not indicate the occurrence of a bullwhip effect. The dominant causes of the bullwhip effect are market competition, rising material prices, demand forecasting that is not close to accurate and the number of orders for raw materials in large quantities. The proposed improvement is to collaborate with suppliers and customers to get guaranteed orders and demand that are fixed and sustainable.      

Penelitian ini dilakukan untuk menguji dan menganalisis Pengaruh Dana Pihak Ketiga dan Net Interest Margin terhadap Profitabilitas dengan Layanan Perbankan Digital sebagai moderasi pada Perbankan yang terdaftar di BEI periode 2018-2022. Penelitian ini menggunakan dua metode yaitu analisis regresi linier berganda dan analisis regresi yang dimoderasi dimana data sekunder yang digunakan dalam penelitian ini diperoleh dari laporan keuangan dan laporan tahunan masing-masing melalui website IDX (www.idx.co.id) dan website perbankan. Sampel penelitian diambil dengan menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa layanan perbankan digital tidak secara signifikan memperkuat hubungan pihak ketiga dan margin bunga bersih terhadap profitabilitas. Bagi perbankan, digitalisasi dapat menghadirkan model bisnis yang efisien dan efektif serta diharapkan dapat meningkatkan jangkauan bank ke seluruh lapisan masyarakat dan meningkatkan profitabilitas. Namun penelitian ini tidak dapat membuktikan bahwa layanan perbankan digital dapat memperkuat hubungan pihak ketiga dan net interest margin terhadap profitabilitas. Penelitian ini diharapkan dapat menambah referensi dan perbandingan bagi pihak-pihak yang akan melakukan penelitian selanjutnya. Penelitian ini juga diharapkan dapat memberikan gambaran dan masukan bagi penyempurnaan kebijakan yang telah dilaksanakan. Penelitian ini merupakan penelitian pertama yang membahas tentang layanan perbankan digital sebagai moderasi hubungan pihak ketiga dan net interest margin terhadap profitabilitas.

In the planning and management of the budget for working visits, Commission C of the North Sumatra Provincial DPRD plays a crucial role. Through qualitative research methods with a descriptive approach and direct observation at the North Sumatra Provincial DPRD for one month, the research findings revealed that Commission C is involved in processes including the preparation, implementation, and distribution of official notes, as well as the printing of documents such as SPT and SPPD for the execution of working visits. Additionally, Commission C also performs legislative, oversight, budgeting, and coordination functions to ensure the efficiency and transparency of fund utilization and compliance with applicable regulations. These findings highlight the significance of the role of Commission C in representing and serving the interests of the North Sumatra community effectively.

This research was conducted to see whether there was an influence of liquidity and profitability on profit growth in three islamic commercial banking companies listed on the indonesia stock exchange (BEI). The phenomenon of profit growth is the company’s ability to increase net profit compared to the previous year. Good profit growth can reflect that the company’s financial performance and financial condition are good. Profit growth can be calculated by subtracting the current period’s net profit from the previous period’s net profit and the dividing by the previous period’s net profit. There are two ratios used in this research, namely the liquidity ratio (Current Ratio, Quick Ratio) and the profitability ratio (Return On Asset).

Merge is the origin of the word merger that we currently know, which comes from a word which means in Indonesian, namely to combine or fuse. According to the definition of the Encyclopedia of Banking and Finance, merger itself is defined as combining two or more entities or companies, where the large one takes the small one and then the one who continues the business usually uses the same name. Meanwhile, according to the republican government, a merger is defined as a legal act carried out by two or more companies to merge with another existing company and then the merging companies are dissolved.

Food poisoning is a health problem that often occurs in various parts of the world.  The cause can come from bacteria, viruses, fungi, or contaminated chemicals in food.  The aim of this research is to identify the causes of food poisoning and its impact on human health. The method used in this research is a qualitative method using descriptive methods.  The observations made by the author in this research were direct observation or observation of the field by making direct observations with Durin Simbelang A. The researcher also conducted interviews with PMR sources, namely 4 sources.  This research was structured based on questions asked by researchers to data sources through interview techniques.  Based on the results of the research conducted, researchers obtained data namely: 1. There are those who have experienced food poisoning and there are those who have never experienced food poisoning. 2. There are several symptoms if you experience food poisoning. 3. There are ways to deal with food poisoning.

The use of Uses and Gratifications Theory in the context of TikTok Live is a key strategy in overcoming the challenge of lack of effective product introduction to consumers. This theory reveals that TikTok Live users actively seek satisfaction through media, focusing on detailed product information. This research utilizes this theoretical framework to design more effective product marketing strategies, meeting consumer needs and desires. This research was conducted based on the results of observations or observations that the researcher had carried out for 1 (one) month. This research was conducted at PT. PLM JAYA which is located on Jl. Hajj Hospital No. 67 Percut Sei Tuan, Deli Serdang Regency, North Sumatra. The application of Uses and Gratifications Theory in TikTok Live illustrates that users seek entertainment, social interaction, and fulfill personal needs when watching live broadcasts. They actively select broadcasts that suit their needs, enabling more informed and targeted purchasing decisions. This makes TikTok Live an effective platform in meeting user wants and needs and increasing the effectiveness of product marketing through social interaction and entertainment content. In the age of social media, especially on platforms like TikTok, product marketing has become increasingly creative and focused on entertainment. The entertainment appeal presented to users provides an opportunity for companies to convey their message in unexpected ways and direct user interest towards their products. With an innovative approach, product marketing on TikTok and similar platforms continues to develop into an important part of modern business strategy.

Mycobacterium tuberculosis is a bacterium that causes the infectious disease pulmonary tuberculosis (TB). Bayongong District is ranked second in terms of TB cases found in Garut Regency. The involvement of adolescents in controlling TB disease is needed as an agent of change to increase early detection of TB in their family members. With early detection of TB disease, treatment can be started quickly and transmission can be controlled. To increase teenagers' knowledge and awareness of TB disease, it is necessary to provide education to teenagers, namely high school students in Bayongbong District, about the importance of recognizing symptoms, transmission, prevention and treatment, as well as laboratory examinations for TB disease. Education is carried out by presenting material related to TB disease. Apart from that, students were also shown a video on how to carry out a TB examination using BTA (Acid Fast Bacteria) staining and TCM (Rapid Molecular Test). Before and after education, each student received a questionnaire designed to measure their level of knowledge. After community service, education about TB disease among high school students resulted in an increased understanding of TB symptoms, transmission, prevention, treatment and examination.

The involvement of accounting and management lecturers in the training and business support of micro, small, and medium enterprises (UMKM) and Kripik Tempe Rohani plays a crucial role in the advancement of UMKM and the local economy. This scholarly article explores the significance of initiatives aimed at enhancing financial literacy. The lecturer specialising in accounting and management delivers comprehensive training sessions on financial management, taxation, and accounting practices to micro, small, and medium enterprises (UMKM). Additionally, the lecturer offers valuable advice on the practical implementation of these principles within the context of everyday business operations. Furthermore, the instructor has the capability to acquaint UMKM (micro, small, and medium enterprises) with accounting software and provide guidance on comprehending tax responsibilities. The positive effects encompass enhanced economic well-being of micro, small, and medium enterprises (UMKMs), less business risk, adherence to tax responsibilities, sustained growth, heightened competitiveness, and facilitation of local economic progress. The provision of training and support services additionally enhances individuals' financial literacy, thereby playing a significant part in the overall improvement of society's economy.

This study aims to examine the effect of emotional quotient, spiritual quotient, learning behavior and teaching methods of lecturers on the level of understanding of student accounting. This research was conducted on undergraduate students of the Accounting Study Program, Faculty of Economics at Islamic University of Majapahit and STIE AMM Mataram. This type of research is associative quantitative research. The population used in this study were all accounting study program students, totaling 1.460 respondents. The sample used was 100 respondents with Slovin formula as the sampling  technique. Data collection techniques using a questionnaire, with a Likert scale as a measuring tool. Data analysis in this study was linear regression analysis with the help of SmartPLS version 3.0 software. The results of this study indicate that emotional intelligence has no significant positive effect on the level of understanding of accounting, spiritual intelligence has a significant positive effect on the level of understanding of accounting, learning behavior has a significant positive effect on the level of understanding of accounting. accounting, lecturer teaching methods have no significant positive effect on the level of understanding of accounting.

The master control room (MCR) is called the master because of its function as the main broadcast controller. There is also what is called a sub control, which functions as a studio broadcast control room, both a production studio and a news studio. Morison (2018) argues that the role of the master control room technician has a more position as an operator than a technician because he has to coordinate all the activities and work results of many people. The master control technician is responsible for the appearance of broadcast on air television stations. already happened after ready before broadcast. This study uses descriptive research with a qualitative approach. Data collection techniques using interviews, literature studies, observation, and documentation. Master Control Room (MCR) includes: Character Generator, Audio control, Camera Switcher, Presentation, VTR material room section, master control console section, studio section, and recording section. Broadcast program broadcast by Netizens Asking Ustadz Responding is supported by crews who serve as broadcast references by using a teamwork strategy in carrying out their duties and obligations to produce the highest broadcast quality output and minimize broadcast interruptions.

This research aims to analyze document management in the Marketing Department of Kompas Gramedia using the case study method and qualitative approach. By collecting primary data from observations, interviews and documentation, as well as secondary data from literature studies, this research identified a number of relevant findings. The research results show that the Kompas Gramedia Marketing Department has successfully implemented an organized document storage and archiving system, both in physical and digital form, with clear labels and categories. This has increased operational efficiency, collaboration and productivity within the department. However, research also reveals several obstacles in document management, such as data input errors, inappropriate document placement, and an excessive number of documents. The proposed solution includes training, system optimization, clear division of tasks, and capacity management to overcome the problem. By implementing these solutions, the Marketing Department can increase the effectiveness of document management, reduce related errors, and maintain smooth operations. In order to increase understanding of the effectiveness of document management in organizational environments, this research provides valuable insights. In addition, the research results can contribute to the field of archives and information management and provide guidance for other organizations facing similar challenges in document management.

This study aims to determine the measurement of the financial performance of the Regional Government of Medan City using value for money at the Regional Financial and Asset Management Agency of Medan City. This research uses a descriptive qualitative approach method. Data collection techniques in this study are in the form of interview techniques and documentation techniques. Based on the results of the study obtained namely, The Financial Performance of the Medan City Government as measured by the economic ratio from 2017-2021 can be said to be economical because based on the economic ratio calculated for 5 years, the overall average is 77%, which is included in the economic category because the economic ratio level is less than 100%. In terms of efficiency, from 2017-2021, the overall average is 95%, which is included in the efficient category because the efficiency ratio level is less than 100%. And in terms of effectiveness from 2017 – 2021, the overall average is 85%, which is included in the ineffective category because the effective ratio level is still below 100%.