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The tendency of accounting fraud has attracted a lot of media attention and has become an issue that is often heard and important in the eyes of world business people. Not only in the BUMN sector but also in companies engaged in Merchandising. The city of Padang which is the capital of the province of West Sumatra which also has many companies engaged in Merchandising. The purpose of this study was to determine how the effect of the effectiveness of internal control and individual morality on the tendency of accounting fraud in merchandising companies in the city of Padang. This type of research is quantitative research. The population used in this study were all employees who carry out accounting duties and functions in merchandising companies in the city of Padang. Data were collected by distributing questionnaires directly to the respondents concerned. The data analysis technique used is multiple linear regression with the help of SPSS 22. The results showed that the effectiveness of internal control had no effect on the tendency of accounting fraud in merchandising companies in the city of Padang, while the individual morality had a negative effect on the tendency of accounting fraud in merchandising companies in the city of Padang.

The educational process functions as the intellectual development and potential of students. The use of appropriate learning models or media can encourage the growth of students' enjoyment of the learning process, increasing learning motivation. This study applies the ASSURE learning model with Mentimeter media which can be accessed through each student's device. Menimeter media is used as a form of technology application in the learning process. Mentimeter can be used as an online presentation medium or presented in a quiz format to assess students' understanding of the material provided by the teacher (Zulfa & Huda, 2021). This study uses a qualitative research method with a descriptive approach method with research instruments that use test instruments and non-test instruments. The results of this study indicate that the ASSURE model with mentimeter media can be applied in learning to analyze the systematics and language of scientific work. The use of meter media in the learning process can motivate students in learning which affects the acquisition of learning outcomes.

An accountant must know the code of ethics because it is an important profession in the economic field. The accountant's code of ethics is used as a guide in carrying out its main duties and functions in accordance with the competence possessed by the accountant in order to improve the quality of his work so that it can be used as a guide in determining attitudes and behaving based on professional ethics. The development of today's technology, where there is a lot of competition, is actually more and more violations of professional ethics. Scandals that violate the code of ethics pose a serious problem for the ethical standards of the accounting profession. There are still many violations of professional ethics, in Indonesia one of which is PT. Asuransi Jiwasraya, which manipulated its financial statements. This case started that PT. Asuransi Jiwasraya stated that it was unable to pay the JS Savings Plan policy claim that was due in the amount of Rp. 802 billion on October 10 2018. From the results of the BPK investigation, it was revealed that there were inconsistencies which indicated fraud in the implementation of saving plans and investments. This analysis aims to explain the basic concepts of ethics, code of ethics, and find out which basic principles of accountant ethics have been violated by PT. Asuransi Jiwasraya. In the Case of PT. Asuransi Jiwasraya There are 4 basic principles of accountant ethics that have been violated, namely, integrity, objectivity, competence and prudence, and professional behavior.

The presence of plastic in today's contemporary era, has various functions that greatly help people's lives. Plastic with all its properties, which are more inclined to the many advantages of its use and flexibility so that it is easy to use in various fields of life. With this fact, there are more and more products that rely on plastic as a basic ingredient in the manufacture of their products. This is of course supported by very high market demand, so that all types of production of goods made from plastic are mushrooming. If we return to our original purpose, the creation of plastic was indeed used as a substitute for paper bags, which at that time was experiencing a crisis of threats due to the increasing number of illegal logging incidents, so that there was a potential for the scarcity of the trees themselves. However, the opposite is currently true, where the use and production of plastics is increasingly dominating, making the remaining production waste and waste resulting from its use even more insurmountable. This is compounded by the fact that plastic is difficult to decompose, requiring hundreds of years of time. This, in the concept of a risk society is called the boomerang effect, because something that existed in the industrial era was created as a form of innovation that exists as a solution, but in the modern era like now it has become a separate risk for the surrounding community. For various phenomena as a result of the creation of plastic itself, society does not necessarily let them slowly be swallowed up by existing risks, but there are many efforts to create innovations as a way to protect themselves from various risks distributed by production and the increasingly widespread use of plastic in today's reality.

The Wedding Agreement novel by Mia Chuz is a form of written literature containing code-mixed language elements. Code mixing is presented in the form of inserting English elements into Indonesian. The purpose of this study was to describe the form of linguistic elements, the causal factors and the function of mixing the English code in the novel Wedding Agreement by Mia Chuz and the implications for learning advertising texts, slogans and posters for class VIII SMP. The approach used in this study is a qualitative approach using content analysis techniques. The results of the study found 120 data containing the form of linguistic elements of English code mixing in the form of inserting elements in the form of words, phrases, basters, and clauses as well as 7 causal factors and 8 functions of English code mixing in Mia Chuz's novel Wedding Agreement.

The aim of this research is (1) to describe the factors causing code switching in the Drama Series Scandal 2: Sex, Love, and Revenge. (2) describe the function of using code switching in the Drama Series Scandal 2: Sex, Love, and Revenge. This research is qualitative descriptive research. The subject of this research is speech events that occurred in the Drama Series Scandal 2: Sex, Love, and Revenge. The object of this research is data containing code switching in speech events in the Drama Series Scandal 2: Sex, Love, and Revenge. The technique used in collecting data uses non-participating listening and note-taking techniques. Data were analyzed using qualitative descriptive methods with data transcription and data classification steps. The validity of the data is obtained through continuous data searching according to the facts, persistent observation techniques, and triangulation. The results of this study show two conclusions. First, there are five factors that cause code switching in Drama Series Scandal 2: Sex, Love, and Revenge, namely the speaker, the interlocutor, the presence of a third speaker, the subject of discussion, and to evoke a sense of humor, and simply to have agency. Second, there are five functions of code switching in Drama Series Scandal 2: Sex, Love, and Revenge, namely explaining, asking, reprimanding. Affirm and remind

Tourism sector has a good prospect in the future, because it can give big foreign exchange for developing tourism sector. Developing tourism sector needs several factors of human resources, one of them is the communications factors in which language as a means of verbal communication plays an important role. The functions of language and such ast o develop science and technology. And to communicate with other country. The people who are involved in the tourism industry are required to communicate with the tourists in their language. The language which is often used to communicate with the foreign tourist is English. If they cannot understand the English language, the foreign tourist will often find difficulties in communication. The problem are : What are the roles of English tourism in Tobelo? The hypothesis is that the role of the English language and the ability of a person in using the English language is important in the tourism industry.    

Main tasks and functions in general are things that an employee in an agency must or even must carry out on a regular basis in accordance with his or her abilities to complete the work program that has been created based on objectives. This research aims to (1) find out the discipline of employees at the village head's office. Rampoang, Bara sub-district, Palopo city (2) knows how well the employees are disciplined towards the main duties and functions of employees at the Rampoang village head office. The research method used in this research is a qualitative method, with data collection techniques through observation, interviews, library studies and documentation. Results This research shows that (1) Employee discipline has not been fully implemented well in the Rampoang village head office, Bara subdistrict, Palopo city, seen from 4 indicators of work discipline which include punctuality, using office equipment properly, high responsibility and compliance with office rules. These four indicators are punctuality and compliance with office rules which have not gone well because there are still employees who often commit violations, especially in terms of working time discipline. However, the use of office equipment and the high level of responsibility held by employees at the Rampoang subdistrict office have been carried out well. (2 ) the main duties and functions of employees at the Rampoang Village Head's office, Bara District, Palopo City, which were assessed based on service and empowerment aspects, have been carried out well

The main problem faced by farmer groups in South Dumai District is the weak management of data, information, and group administration, which affects the effectiveness of agricultural development planning and evaluation. This community service activity aims to strengthen farmer group institutions by improving their capacity in data and administrative management. The method employed was a community organizing approach through participatory extension activities, group discussions, and initial mentoring involving 33 participants consisting of farmer group administrators and members. The results indicate an increase in farmers’ understanding and awareness of the importance of data and orderly administration as a basis for planning, decision-making, and evaluation of agricultural development programs. In addition, early social changes emerged in the form of collective awareness and the initiative of group leaders to actively strengthen institutional functions. Strengthening farmer group institutions through proper data and administrative management is expected to support sustainable agricultural development and improve farmers’ welfare.

The problems that exist at Khairul Imam IT Junior High School can be seen from the behaviour or attitude of its personnel, including teachers who are unable to do work based on the tasks and responsibilities that have been assigned. This tendency can be seen from the teachers' preference to accumulate or collect work. This research is conducted with inferential principles where the relationship between various variables tests hypotheses and makes generalisations.  The population in this study were all teachers of SMPIT Khairul Imam, totalling 45 people. To determine the performance of SMPIT Khairul Imam teachers, the sampling procedure in this study used the saturated sampling method, namely the entire population (all teachers) who were used as respondents. This research data has 2 variables, namely the dependent variable is the performance of teachers (Y) and as an independent variable is the leadership style of superiors (X). In this study, it was found that the leaders at this research location have been able to carry out their functions well in directing, guiding, motivating, and supervising teachers to carry out their duties.  All of that takes place because there has been interaction, communication and cooperation in the school environment. If the teacher has a good impression of the leader then the teacher will carry out the tasks that have been set with full seriousness and responsibility. So in this study it was concluded that the leadership style has an influence on the performance of Khairul Imam IT Junior High School teachers..    

Land is fixed, does not change, so that land has a promising investment value for most people, this is due to the tendency for the price or selling value of land to continue to increase. The need for housing for the community has increased the sale and purchase of land, the process of legality in land certification has become crucial and needs to be understood carefully. Actualization of community service through outreach regarding land law in Ngadirgo Village, Mijen District, Semarang City has the aim of increasing knowledge of understanding and knowing the importance of land registration and increasing knowledge of understanding and knowing the benefits and functions of land registration. The socialization uses power point presentation media by dividing the method into 4 main components, namely: the lecture method, the interactive discussion method, the consultation method, and the evaluation method. With the socialization related to land law, the people of Ngadirgo Village, Mijen Sub-District gained adequate insight and understanding so that later they can take care of land certification independently so as not to cause problems in the future. The land certificate bleaching program is also one of the main topics related to the socialization of land law as an effort to provide legal certainty and legal protection of community land rights based on the principles of simple, fast, smooth, safe, fair, equitable, and open and accountable so as to increase the welfare and prosperity of the community. and the country's economy as well as reducing and preventing land disputes and conflicts.

Introduction: Chronic Kidney Disease (CKD) is a condition in which the kidneys have experienced functional or structural damage or disturbances. The condition of the kidney that has decreased function is unable to dispose of waste products through urination which can result in disruption of endocrine, fluid, electrolyte, metabolic and acid-base functions, one of the consequences of which is the occurrence of edema. The prevalence of kidney failure in Central Java reached 0.42% with a total of 96,794 sufferers. The impact of edema that is not treated will result in respiratory, cardiovascular systems, neurological systems. The purpose of this study was to see the effect of a combination of ankle pump exercise and 30° foot elevation on edema in CKD patients at the Sultan Agung Islamic Hospital in Semarang. Method: This research is a quantitative study using a pre-experimental pretest-posttest design approach. The sample is 12 respondents with purposive sampling technique. Results: The results of this study were mostly male with a total of 10 with a percentage of 83.3% with an average age of 44.50. the results of the bivariate analysis with the Marginal Homogeneity Test obtained a significant value of p = 0.001 (<0.05). Conclusion: There is an effect of a combination of ankle pump exercise and 30° foot elevation on foot edema in CKD patients.  

The Pancasila Law of Indonesia is a unique and distinct legal concept for the Indonesian nation. The Pancasila Law is the result of Indonesia's long struggle for independence from colonization and the building of a free, democratic, sovereign, just, and prosperous nation. The Pancasila Law is not only based on constitutional documents or laws, but also has a strong philosophical and moral foundation that originates from Pancasila as the foundation of the Indonesian state. The concept of Pancasila Law in the three-dimensional prism, also known as the three aspects of trias politica, consists of functions, structure, and system. These three aspects are interconnected and cannot be separated from each other in carrying out their tasks and functions as the basis of the state law. Thus, the conclusion of the concept of Pancasila law is that it is a unique, complex, and holistic legal system that encompasses the values and principles of Pancasila as the foundation of the Indonesian state. Pancasila law combines legal, philosophical, and moral aspects while accommodating the cultural and religious diversity of Indonesia, and encourages societal participation in policy-making. Pancasila law is the result of the long struggle of the Indonesian people for independence and the building of a sovereign, democratic, just, and prosperous nation.

The aim of the research is to determine the level of capability of the Human Resources (HR) apparatus at the Maros Regency Youth Sports and Arts Service (DISPORI). And to find out the policies for developing human resources for personnel at the Maros Regency Youth Sports and Arts Service (DISPORI). The research methods used are quantitative and qualitative research methods. The results of the research are that the Human Resources development policy for the apparatus at the Maros Regency Youth, Sports and Arts Service has been running well in accordance with applicable personnel procedures and regulations. This can be seen from the implementation of the HR development policy for personnel at the Maros Regency Youth, Sports and Arts Service. The policy of developing human resource capabilities for the apparatus has goals and objectives, namely development and improvement as well as carrying out the main tasks and functions as government officials so that they can meet predetermined standards while being able to make decisions independently and professionally based on a spirit of service and changes in attitudes that lead to further development. openness, attitude of serving and protecting the public as the main duties and responsibilities.  

The roles and functions of quality management, known as total management quality, can be interpreted as a system that helps an organization, hospital, or business entity to oversee every activity and duties and responsibilities needed to maintain the quality or quality of service. Efforts to improve the quality of health services are the most important step to increase the competitiveness of Indonesian businesses in the health sector. The purpose of this theoretical review study is to find out how the role and function of the quality of health services in hospitals. The method used is a theoretical review by analyzing and comparing existing theories. The results of this theoretical review study are the role and function of quality as an effort that is carried out continuously, systematically, objectively, and integratedly in determining problems and causes of health service quality problems based on predetermined standards with effectiveness, efficiency, protection and acceptance of health services. It can be concluded that service quality and good quality will greatly influence health services in hospitals. Patients getting comprehensive health services will increase patient satisfaction in the treatment program so that the quality of health services will increase. Hospitals also need to improve the quality of quality health services. Quality also has a function as a reference or benchmark in managing the quality provided by a hospital. So that in its implementation it is necessary to carry out monitoring and evaluation.

This research is motivated by the results of preliminary observations that the Delegation of the Regent's authority to the Sub-district Head has not been running optimally. The improvement of public services is still not optimal. Limited facilities/infrastructure in the sub-district. The number of employees in the sub-district is still limited. Not all SKPDs that delegate authority have technical instructions for the implementation of the delegation of authority by the sub-district. The method used is a qualitative descriptive research method. The sampling technique uses a purposive sample technique, thus the sample in this study was 5 people. The data collection technique uses a questionnaire. The results of the study obtained are as follows: The Effectiveness of the Delegation of Part of the Regent's Authority to the Sub-district Head in Improving Public Services (Regent Regulation Number 18 of 2010 Concerning the Delegation of Part of the Authority from the Regent to the Sub-district Head) has been implemented well, especially in the implementation of aspects of licensing, recommendations, coordination, coaching, supervision, facilitation, and implementation. The implementation of Public Services according to Regent Regulation Number 18 of 2010 concerning the Delegation of Part of the Authority from the Regent to the Sub-district Head has been implemented well, such as in terms of service procedures, service time, service costs, service products, service facilities and infrastructure, and the competence of service officers. The obstacles faced by the Sub-district Head in the effectiveness of the delegation of Part of the Regent's Authority to the Sub-district Head in improving public services in the Sub-district in Ciamis Regency are Limited budget; Lack of facilities and infrastructure to support public services; Lack of human resources; Many human resources do not yet have competence; Lack of public awareness to make permits; not all technical instructions have been made regarding the delegated authority; There are still requirements that must be completed at the Regency level, whether permits must be made immediately at the sub-district, so that it hinders the completion process and the completion time becomes long. Meanwhile, the results of observations show that the number of service providers is still very limited, where each officer has their own main duties and functions. Efforts made by the Sub-district Head to overcome obstacles in the implementation of the delegation of Part of the Regent's Authority to the Sub-district Head in improving public services in the sub-districts in Ciamis Regency, are to increase the budget; complete and improve facilities and infrastructure to support services to the community; propose additional human resources; improve human resource competency through coaching and training; increase public awareness to make permits through socialization; request clear technical instructions regarding the delegated authority; in the completion process and completion time are made easier by assigning district employees to carry out services in the sub-district.

The aging process is a natural phenomenon experienced by every individual, characterized by physical and mental changes that affect the body's functions and capabilities. The speed of the aging process can vary between individuals due to the influence of hormones and other factors. Elderly is often thought of as a disease, whereas aging is actually a natural process of decreasing the body's resistance to external and internal stimuli. During aging, the elderly experience physical, mental and psychological changes. Efforts to improve the health of older adults with chronic diseases are made through the adoption of a healthy lifestyle. This includes regular exercise programs, a healthy diet by limiting salt, fat, and cholesterol intake, quitting smoking, avoiding alcoholic beverages and caffeine, managing emotional stress, and undergoing regular monthly health check-ups. With age, older adults are at risk of various diseases, decreased body functions, imbalances, and the risk of falls. These challenges often conflict with older adults' desire to remain independent and active. The mismatch between expectations and conditions can even lead to depression. Therefore, there is a need for special attention to the health and well-being of the elderly with chronic diseases to maintain their quality of life.

This article discusses the poem "Democracy" by Agam Wispi through a semiotic approach. According to Tinarbuko (2008), semiotics is the study of signs in order to find out how these signs function and produce a meaning. Meanwhile, according to Christomy and Yuwono (2004), argue that semiotics is the study of signs (signs), sign functions, and sign production. In semiotics there is a signifier (signifier) ​​which is a sign that can be seen by the eye, visible form / physical form while the signified (signified) is the meaning contained in the message that has the concept, function, and value contained in the sign. So the purpose of this study is to find out the signs of meaning in the poem "Democracy" through the method. In this study using semiotic analysis. Semiotic analysis is a qualitative data analysis technique that aims to find or analyze symbols or signs in a text systematically. And the conclusion in this study is that based on the analysis above, it can be concluded that the poem "Democracy" by Agam Wispi strongly ties its meaning to Indonesian political life. In discussing the poem, it tells about the people's struggle to burn and replace the rights they should have received for the hard work and sacrifices that have been made.

One type of local government supervision is internal control. This internal control is carried out by the government internal control apparatus (APIP) at the Regional Inspectorate. The main role of APIP is as a consultant and problem solver for local governments with the task of conducting inspections, reviews, monitoring and evaluation, as well as other supervision of the implementation of tasks and functions of local government organizations.This type of research is descriptive using a qualitative approach. The location chosen for this research is the Inspectorate of Pekalongan City. The data source retrieval technique in this study uses data triangulation techniques. Meanwhile, the focus of this research is on examining the influence of APIP's role in the implementation of the maturity of the Government Internal Control System (SPIP) at the Pekalongan City Inspectorate.The results of this study are (1) the Pekalongan City Inspectorate performs its role as a leader who is the forefront funnel by coordinating, carrying out control functions, encouraging the creation of bureaucratic reform and governance, (2) Pekalongan City Inspectorate has an Internal Supervision function which includes activities that include: directly related to quality assurance that supports the implementation of an effective, transparent, accountable and clean government from KKN practices, (3) As a consultant to the Pekalongan City Inspectorate must know more than the party conducting consultations regarding regional financial management in accordance with the laws and regulations that exist, (4) Government Internal Supervisory Apparatus plays a role as Quality Assurance, namely ensuring that an activity can run efficiently, effectively and in accordance with the rules in achieving organizational goals, and (5) The role of the auditor as a catalyst based on employee perceptions influence on the achievement of the goals of the organization.

Effectiveness is a measurement in the sense of achieving predetermined goals. Management Control System is a collection of elements that are interconnected and interact in one unit to carry out a process of achieving a main goal. Salary is part of the largest compensation provided by the agency as remuneration for its workforce. The East Medan Sub-District Office located in the Medan area, North Sumatra is one of the government agencies that functions as a community service. The research that the author conducted aims to analyze the Effectiveness of the Management Control System for Employee and Non-Employee Payrolls at the East Medan Sub-District Office. This study uses qualitative research methods that are descriptive and tend to use analysis. The data collection stage is carried out through interviews, literature studies, and there is also an addition from searching on the website. The types of data used in this study are Primary and Secondary Data. In this study, the authors analyze the existing data using a Data Processing Application (Software NVivo 11 Plus), which can be proven by a Model (Brainware Analysis). Based on the analysis carried out, it was concluded that the cause of the delay in the effectiveness of the management control system on the payroll of employees and non-employees at the East Medan Sub-district Office, namely due to lack of supervision, as well as the unequal time of payroll. Meanwhile, the obstacles that hinder the effectiveness of the management control system on employee payroll are the Delay in Reporting Periodic Salary Increases/ Promotions, and the efforts made in the various problems faced, namely reporting employee salaries or ASN (State Civil Apparatus), and updating employment data, so that they become better and more effective.