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The increasingly high cost claims for caesarean section cases in the National Health Insurance or Jaminan Kesehatan Nasional (JKN) era mean that hospitals are required to provide service efficiency, the BPJS Health payment system to hospitals is through the INACBG's (Indonesia Case Based Groups) rates. The purpose of this study is to analyze the influence of clinical pathway compliance and prescription writing according to the national formulary on cost control with caesarean section indication as an intervening variable at St Theresia Hospital. This type of research is confirmatory research using a quantitative approach. The sample in this study amounted to 80 samples from caesarean section cases in August-October 2023. The sampling technique used purposive sampling. Based on the results of testing the Path coefficients hypothesis, it was found that F count (63.047) > F Table (3.432) with a significance level of 0.05, the results of the t value> 1.96 and p < 0.05. The results of data analysis and hypothesis testing showed that there was an influence of clinical pathway compliance, writing prescriptions according to the national formulary and indications for caesarean section on cost control.

This research aims to determine the application of Planning, Organizing, Actuating, and Controlling (POAC) in Islamic Business Management. This research uses a qualitative research method with a Systematic Literature Review (SLR) approach. The existing data sources come from indexed journal literature that has an ISSN (International Standard Serial Number) electronically which has been published via the internet with the code E-ISSN. Data collection was carried out via internet surfing from Google Scholar. The research data population is journals and books that focus on POAC (Planning, Organizing, Actuating, and Controlling). The results of this research state that the implementation of planning in Islamic business management must be in line with sharia values, ensuring that business objectives not only benefit the company, but also create social and economic benefits for society as a whole. The application of organizing in Islamic business management involves the creation of a fair and sustainable organizational structure. The separation of duties and responsibilities must reflect fairness, and strategic decisions must take into account their impact on society. Synergy between business interests and general welfare is the main key in the organizing process. The application of actuating in Islamic business management is the implementation of Islamic values in every company action such as work ethics, transparency and honesty and creating fair economic opportunities. The application of controlling in Islamic business management includes continuous monitoring of compliance with sharia principles. This includes ongoing evaluation of business sustainability and fair distribution of profits. Controls also ensure that the business operates in accordance with Islamic objectives and does not involve practices that are inconsistent with sharia law.

The lack of public knowledge about hypertension and information about drugs is an obstacle to success in the healing process. In line with this, Gebriet et al. (2017) explained that the level of knowledge and understanding of hypertensive patients regarding their disease can support the success of therapy so that the patient's blood pressure can be well controlled. The more patients understand their disease, the more aware patients will be in maintaining a lifestyle, regularly taking medication, and the level of patient compliance will also increase. Before conducting counseling, participants were given a pre-test to find out how much knowledge the community had about hypertension. During the implementation of the activity, participants paid attention enthusiastically and actively. This can be seen from the many questions from the participants and the right answers to questions from the community service team. At the end of the activity, participants conducted an evaluation. The results of the evaluation conducted from 10 participants showed that the pre-test results were 45% good, 55% fair value, the post-test results showed that 85% good 15% fair. So there has been an increase in knowledge from before and after counseling.

The PTUN’s decision are often not obeyed and implemented by state administrative officer. When the decision of PTUN doesn’t have executorial effect, judicial control which is owned by the PTUN as a form of implementing good governance in Indonesian state administration will be unclear. One of the problem occurs in the realm of mining business license. Government as the publisher of mining business license is often reluctant to comply with PTUN decisions to revoke decree on business license that violate the law. The purpose of this study is to determine the compliance level of the Minister of Energy and Mineral Resources and PT. Tambang Mas Sangihe (PT. TMS) to PTUN decision. The method of this study uses a normative juridical research model. While the data collection technique of this study uses library method. The results of this study shows that the  disputed object “Decree of Minister of Energy and Mineral Resources Number: 163.K/MB.04/DJB/2021” is considered that have violated the law and general principle of good governance. As consequence, in PTTUN Jakarta's decision, the Minister was ordered to revoke the decree of mining permit for PT. TMS. However, the decision was not implemented by the Minister and PT. TMS.   Keywords : Administrative court, Administrative court decision, executive power.

The International Maritime Organization (IMO) through the Environmental Protection Committee (MEPC/Marine Environment Protection Committee) since 2004 has established the international Convention on the Control and Management of Ship's Ballast Water and Sediments (BWM 2004), which seeks to protect marine waters from the impact of water discharge. commercial ship ballast The aim of this research is to determine the extent of implementation of the 2004 BWM Convention in Indonesia through questionnaires and interviews given to seafarer respondents in Indonesia. The compliance of commercial ship crews with PTES shows that the ship crews have not implemented the Ballast Water Management Convention, namely exchanging ship ballast water at sea according to standard D 1. The results of a questionnaire conducted on Indonesian merchant ship crews consisting of student crew members and student officers show that water exchange Ballast in the middle of the sea by merchant ships is only worth 14.5%. Commercial ships that have documents related to Ballast Water Management are also obtained below the 24% figure. PTES managers should manage ballast water at ports as the cheapest and most efficient solution compared to managing ballast water by commercial ships.

The lack of performance of kitchen employees at the Swiss-Belhotel Ambon Hotel is due to the lack of good cooperation, non-compliance with SOPs and also standard recipes that have been made, therefore the leadership role of the Executive Chef is needed to improve the performance of kitchen employees. The purpose of this study is to describe the role of the Executive Chef and to find out how the Executive Chef's leadership efforts improve the performance of kitchen employees at the Swiss-Belhotel Ambon Hotel. The data collection method used is a qualitative method using observation, interview, and documentation data collection techniques. The results of the research are first, the Executive Chef has carried out his role well, namely: as a planner, as a policy maker, as an executor, as an expert, and as a controller in carrying out its role as a leader in the food product department. Second, efforts to improve employee performance, namely: providing training, providing motivation, establishing friendship and providing career paths in order to improve the performance of kitchen employees.

The problem of medication adherence in individuals with hypertension remains a challenge, even in developing countries. The purpose of this study was to determine the effect of Emo demo education on adherence to taking medication in hypertensive patients enrolled in the Prolanis program at Puskesmas Sumbersari Lumajang. This study was conducted at Sumbersari Health Center in March 2023. This study used a quasi-experimental research design with a one group pre-post test design. The purposive sampling technique was chosen to select a sample of 50 respondents. This study used the MMAS-8-4 (Morisky Medication Adherence Scale) questionnaire as a measuring tool for medication adherence. Statistical tests using the Wilcoxon Signed Rank test. Before the emo-demo, most of the 22 (44%) respondents were at a low level of compliance. After emo-demo education, most of the respondents were in moderate compliance 33 (66%) and high compliance 14 (28%).  The results of bivariate analysis show that Emo demo education has a significant effect on drug compliance in hypertensive patients participating in Prolanis, with a p-value of 0.000 which is smaller than the predetermined level of significance of 0.05. The provision of Emo Demo in health education with a focus on the target group is expected to be facilitated by the puskesmas. Effective medication adherence among hypertensive patients can improve control of blood pressure and prevent complications of the disease.

A control environment is crucial to preventing businesses at the Makassar Tax Office from committing fraud. Due to its collection of state funds and access to private taxpayer data, including financial and personal identification, it is susceptible to fraud. This study assesses the various elements of the control environment at the Makassar Intermediate Tax Service Office using the COSO Internal Control Framework, 2021 edition. A case study and a qualitative descriptive method are both used in this research. There are 85 workers in this tax office. Semi-structured interviews with twenty informants from different departments were used to gather primary data. Literature reviews, reports, regulations, and internet sources were used to gather secondary data. The use of theme analysis is one of the novel ideas in this study. 37 themes were the outcome, and these served as measurements to assess if the environmental control components were appropriate. The Makassar Intermediate Tax Service Office possesses 28 out of 37 measures, as indicated by the research findings. The findings show that working hours violations are a component of "The organisation demonstrates commitment to integrity and ethical values." The Indonesian Financial Audit Agency's research indicates that for components to function independently, an internal compliance unit is necessary.      

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

This article discusses the role of internal controls in investment accounting information systems for boarding houses and emphasizes the importance of compliance audits in detecting internal control weaknesses. The research aims to analyze the necessary internal controls, evaluate internal control weaknesses through compliance audits, investigate the effectiveness of internal controls, and provide benefits to boarding house owners and auditors. This study adopts a qualitative descriptive approach with a compliance audit method and a case study design. Data is collected through in-depth interviews and direct observations, and analyzed qualitatively using content analysis techniques. The findings of this research are expected to provide better insights into the required internal controls, identify internal control weaknesses, and offer recommendations to enhance the effectiveness of internal controls in investment accounting information systems for boarding houses.

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

Presentation of financial statements is an accounting standard that will explain the components of a financial report, fair presentation, as well as the fundamental accounting concepts, disclosure policies, as well as the structure and content of financial reports. The characteristics in the presentation of financial statements are fair presentation and compliance with PSAK, maintaining business, accrual basis, materiality and aggregation, offsetting, frequency of reporting, comparative information, and presentation consistency. There are several components of the financial statements presented, namely the statement of financial position, income statement, cash flow statement, statement of changes in equity, and notes to the financial statements. Corporate governance is a company's internal control system whose main objective is to manage significant risks to fulfil its business objectives through safeguarding company assets and increasing shareholder investment value in the long term. A company must also apply the principles of corporate governance, there are five principles that must be applied, namely the principle of transparency, the principle of accountability, the principle of responsibility, the principle of independence, and the principle of fairness.

Currently, SMEs are the main pillar of the economy in Indonesia, but the large number of SMEs in Indonesia cannot be separated from existing difficulties, including accounting fraud. This study aims to determine the impact of the effectiveness of internal control, compliance with accounting rules, suitability of compensation to the tendency of accounting fraud by using a population of 25 Culinary SMEs in Surakarta City with 125 employees as respondents. This research is a type of quantitative research. The sampling method used is purposive sampling technique. The questionnaire was chosen as a data collection technique. This study uses quantitative analysis with validity, reliability, normality, multicollinearity, heteroscedasticity, multiple linear regression analysis, coefficient of determination, F test, and t test using the IBM SPSS version 19 assistance program. has a negative effect on the tendency of accounting fraud, while the suitability of compensation has a no effect on the tendency of accounting fraud