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The development of the world of work now requires a lot of Human Resources to be able to master various skills or abilities in order to have a good impact on an organization or company. An organization is a group of individuals who work interdependently towards a goal. Individuals will be able to work interdependently only through communication. Effective communication is very important for an organization. In connection with filing in an organization, of course there is archiving. Archives are recorded information created or received in any activity or function of an organization. The purpose of writing this article is to explain the apprenticeship application process at PDAM Surya Sembada, Surabaya City. The type of research in this article is descriptive with a qualitative approach using field studies. Field studies are direct review activities aimed at obtaining the data needed as material in preparing the final report. This research includes observation and interview methods.

The wooden shipyard in Bahari Village is a privately-owned facility that conducts maintenance, repair, and construction of new wooden ships. The vessels serviced at this shipyard range from 10 GT to 25 GT and are made from wood. The purpose of this research is to evaluate the management of the wooden shipyard in Bahari I Village, Sampolawa District, South Buton Regency. The methodology used is a survey method, and the data is analyzed using fishbone analysis followed by a descriptive approach. The results of this study indicate that the construction and repair processes of wooden ships in Bahari I Village are not efficient due to facilities that do not meet standards, with only 22% of the necessary conditions being fulfilled. The management of this wooden shipyard is still far from adequate because several aspects remain uncontrolled, such as the shipbuilding process not meeting expected targets, delays in the availability and delivery of raw materials, and the use of very basic tools and outdated technology.  

The research carried out has the aim of understanding regional development based on regional superior capabilities through regional economic management in Semarang City. Urban development always involves increasing the built-up area. On the other hand, the increase in population and commercial activities as well as limited urban areas have made efficient use of land a necessity that cannot be ignored. A set of urban development efforts such as residential areas, in regional development there are industrial and highway networks, drinking water networks and public buildings, green areas & facilities. The city of Semarang, as the economic center and capital of Central Java, provides regional development opportunities beyond other cities in Central Asia by implementing specific development strategies based on its regional potential. Data was collected through library surveys without requiring a field survey, but with data from books and periodicals. Based on research findings, Semarang has the potential to experience population growth, increasingly advanced science and technology, as well as economic development due to its maritime, tourism, trade, social, economic and cultural wealth.

Mengetik merupakan kegiatan menulis secara modern yang dapat mempercepat proses dalam mengolah kata. Salah satu aplikasi yang dapat mempermudah dalam pengolahan kata yaitu Microsoft Word. Microsoft Word memberikan kemudahan bagi para penggunanya untuk melakukan kegiatan mengetik. Hal ini dikarenakan Microsoft Word memiliki banyak sekali fitur yang dapat meningkatkan efektivitas serta efisiensi dalam mengetik. Dalam menggunakan Microsoft Word kita tidak cukup apabila hanya pandai mengetik, kita juga harus pandai dalam menggunakan fitur-fitur yang terdapat di Microsoft Word. Namun yang sangat disayangkan banyak dari masyarakat yang belum pernah mendapatkan program pelatihan mengetik menggunakan Microsoft Word. Sehingga hal ini menyebabkan kondisi yang memprihatinkan dimana sekarang sudah memasuki era digital.  Maka dari itu pelatihan Microsoft Word dirasa sangat penting guna memudahkan siswa SDN 01 Desa Musir Lor dalam mengolah kata. Dengan pelatihan Microsoft Word, diharapkan siswa SDN 01 Desa Musir Lor dapat mengetik secara efektif dan efisien. Selain itu, diharapkan program ini dapat menjadi pemantik bagi mahasiswa dalam mempraktikan pengabidan masyarakat.

Di Kota Yogyakarta, sebagai pusat budaya, pendidikan, dan pariwisata, masalah perparkiran menjadi perhatian utama pemerintah sejak lama. Pada tahun 2019, Pemerintah Kota Yogyakarta mengeluarkan Peraturan Daerah Nomor 2 Tahun 2019 tentang Perparkiran untuk mengatur dan meningkatkan tata kelola parkir, penelitian ini menganalisis implementasi Peraturan Daerah tersebut. Tujuannya adalah untuk mengevaluasi efektivitas pelaksanaan perda ini dalam mengatur parkir di Kota Yogyakarta dan dampaknya terhadap tata kelola kota. Metode penelitian yang digunakan adalah analisis deskriptif dengan mengumpulkan data melalui observasi lapangan, wawancara dengan pihak terkait, dan studi dokumen terkait regulasi perparkiran. Hasil penelitian menunjukkan bahwa implementasi perda ini telah memberikan dampak positif dalam mengurangi kemacetan dan meningkatkan pendapatan daerah. Namun, terdapat beberapa kendala seperti kurangnya sosialisasi dan penegakan hukum yang konsisten, kurangnya pemahaman masyarakat tentang aturan perparkiran, kekurangan fasilitas parkir yang memadai, serta pengawasan yang belum optimal. Meskipun demikian, terdapat upaya dari pemerintah dan pihak terkait untuk meningkatkan implementasi Peraturan Daerah tersebut melalui penyuluhan, peningkatan infrastruktur, dan penegakan hukum yang lebih ketat. Studi ini memberikan kontribusi dalam pemahaman tentang kendala dan potensi solusi dalam implementasi regulasi perparkiran di Kota Yogyakarta, serta memberikan rekomendasi untuk perbaikan kebijakan dan tindakan lebih lanjut guna meningkatkan efektivitas peraturan tersebut.

A balanced DER can increase company value. Appropriate managerial ownership can increase company value. This research aims to analyze the influence of capital structure with the DER proxy and corporate governance with the managerial ownership proxy both partially and simultaneously on firm value with the MVE proxy in BUKU 4 banking companies that IPO on the IDX for the 2019-2023 period. In this research, quantitative research methods were used. The population used was companies participating in the banking group that conducted an IPO on the IDX from 2019 to 2023. The sampling method used a purposive sampling method so that 6 banks were selected. The research data was processed using the classic Asumi test, multiple linear regression analysis, partial test, simultaneous test, and coefficient of determination test. The results of this study show that the data does not have econometric problems. Partially, DER has a positive and significant effect on MVE as evidenced by t count > t table and significant values ​​< 0.05 or 5,038 > 1,701 and 0.000 < 0.05. Partially, managerial ownership has a positive and significant effect on MVE as evidenced by t count > t table and significant values ​​< 0.05 or 3,105 > 1,701 and 0.004 < 0.05. Simultaneously DER and managerial ownership have a positive and significant effect on MVE as evidenced by calculated f > f table 21,356 > 4,200 and a significant value of 0.000 < 0.005.

Penelitian ini bertujuan untuk mengekplorasi hubungan antara penerapan green accounting, kinerja lingkungan, kinerja keuangan, profitabilitas dengan mempertimbangkan peran tata kelola Perusahaan sebagai variable moderasi. Populasi penelitian terdiri dari Perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2022. Metode purposive sampling digunakan untuk memilih 32 perusahaan yang di anggap representative dari populasi, dan analisis berganda dilakukan menggunakan perangkat lunak SPSS 25 untuk menghasilkan data. Hasil penelitian menunjukan bahwa penerapan green accounting,kinerja lingkungan, dan profitabilitas secara positif dapat mempengaruhi kinerja keuangan Perusahaan. Implikasi dari penelitian ini adalah untuk memberi wawasan lebih kepada para pemangku kepentingan, serta memberikan panduan kepada Perusahaan dan investor tentang manfaat penerpan green accounting dan memperbaiki kinerja lingkuangan dengan memperhatikan tata Kelola Perusahaan.

Saat ini perkembangan dunia industri semakin meningkat sejalan dengan tuntutan para pekerja memenuhi kebutuhan produksi. Setiap harinya para pekerja dihadapkan dengan resiko yang mengancam keselamatan dan kesehatan pekerja. K3 bertujuan untuk melindungi tenaga kerja. Agar penerapannya efektif, maka diperlukan Sistem Manajemen K3 yang diatur dalam ISO 45001. Sosialisasi ini dilakukan di PT Target Kelola Securindo dengan jumlah peserta sebanyak 38 orang. Bentuk kegiatan sosialisasi SMK3 berdasarkan ISO 455001:2018 ini menggunakan jenis penelitian experimental yang digunakan hanya pada satu kelompok dengan desain pretest-posttest. Hasil peningkatan pengetahuan meningkat dari 60.5% sebelum pemaparan materi dimulai, menjadi 81.6% setelah materi dipaparkan. Tingkat kepuasan peserta terhadap kegiatan ini yaitu sangat puas, yang dibuktikan dengan 62.1% peserta sangat setuju, 36.2% peserta setuju, dan 1.6% peserta kurang setuju. Faktor yang menghambat kegiatan sosialisasi ini adalah keterbatasan waktu sehingga materi yang dipaparkan belum tersampaikan secara optimal.

The advancement of information technology in the era of society 5.0 has made it an inseparable thing, including in an organization. In reality, organizations in implementing information technology still experience many problems, such as lack of information technology governance measurement, low risk management, and vulnerabilities in system security. Therefore, making various organizations compete to provide optimal services so that it is necessary to conduct an information technology governance audit as evaluation material. Framework COBIT 5 is one of the frameworks that can be used to conduct an organizational information technology governance audit. The writing method used is literature review both from books and journals related to the COBIT 5 framework. The purpose of this writing is to provide an overview and show the advantages and disadvantages of the COBIT 5 framework. Based on the results of the analysis carried out, it is necessary to make improvements to information technology governance in each organization to achieve the desired capabilities. An information technology governance audit of the organization can provide evaluations and recommendations for improvement so that it can improve information services from the organization.

This research aims to analyze building a quality archiving system to support good office governance. The method in this research is a qualitative research method. Interview data was transcribed and reviewed using thematic content analysis. The study reports key data themes that include improving operational efficiency, increasing transparency and accountability. In this way, researchers investigate how teachers can build a quality archiving system to support good office governance. The research results show that implementing an integrated and modern archiving system can reduce human error, speed up access to information, and increase transparency and accountability in office operations. Implementation of this system also plays an important role in increasing administrative efficiency and facilitating the achievement of overall organizational goals.

This study aims to analyze the relationship between big bath accounting, corporate governance, and information asymmetry on audit fees through a qualitative literature review approach. Big bath accounting, a practice of manipulating earnings by reducing profits in one period to boost profits in the subsequent period, is known to increase audit risks, which subsequently leads to higher audit fees. Strong corporate governance is believed to mitigate the negative impact of this practice by providing more effective internal controls and reducing the level of information asymmetry. Low information asymmetry between management and shareholders reduces the auditor's uncertainty regarding the quality of financial statements, which can help lower audit fees. This study reviews recent literature on the relationship among these three variables, comparing findings from previous studies to provide a deeper and more comprehensive understanding. The study's findings suggest that good corporate governance and high levels of transparency play an important role in reducing audit fees caused by big bath accounting practices and information asymmetry. These findings are expected to contribute to the development of more effective governance policies that enhance financial transparency and control audit costs.

Corporate governance, audit committee, and audit quality are important factors that can influence company performance. Good corporate governance can create an effective internal control system, increase transparency and maintain company accountability. The audit committee, as part of corporate governance, plays a role in overseeing the financial reporting process, evaluating the internal control system, and monitoring external audit performance. High audit quality can increase stakeholder confidence in the company's financial reports and provide guarantees for the accuracy and reliability of financial information. This research aims to analyze the influence of corporate governance, audit committee, and audit quality on company performance. Corporate governance variables are measured using corporate governance scores, while audit committee variables are evaluated based on the characteristics and effectiveness of the audit committee. Audit quality is assessed by the reputation and experience of the external auditor. Meanwhile, company performance is measured using financial ratios such as return on assets (ROA) and return on equity (ROE). This research uses data from companies listed on the Indonesia Stock Exchange (BEI) during a certain period. Data analysis was carried out using the multiple linear regression method to test the influence of independent variables on the dependent variable. It is hoped that the findings of this research will contribute to the development of corporate governance practices, audit committee management, and improvement of audit quality in Indonesia, as well as provide insight for companies in efforts to improve their financial and operational performance.

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.

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 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.

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.