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Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the economy, yet limited access to capital remains a major obstacle. Sharia financing from Islamic microfinance institutions is expected to support MSME business sustainability. This study aims to analyze MSME customers' perceptions of sharia financing, identify the internal and external factors influencing these perceptions, and examine the dynamics of perception changes after receiving multiple financing facilities. This research employs a qualitative approach with a case study method. Data were collected through in-depth interviews, observation, and documentation from MSME customers receiving sharia financing at BMT NU Ngoro Regional Office. Data validity was ensured through source and method triangulation. The findings indicate that MSME customers generally hold a positive perception of sharia financing. It is perceived as offering easy procedures, good service quality, and compliance with Islamic principles, thereby supporting capital increase and business sustainability. Perceptions are influenced by internal factors such as business experience and motivation, as well as external factors including market conditions and competition. Furthermore, customers' perceptions tend to become progressively more positive as their experience with receiving financing increases. The significant role of interpersonal service quality and mentoring in shaping positive perceptions is a key finding. In conclusion, sharia financing at BMT NU Ngoro Regional Office plays a vital role in supporting MSME business sustainability. Consequently, continuous improvement in service quality and business assistance is necessary.

The use of BRIMEN (BRI Document Management System) in digital document processing operations during internship activities at the Medan Regional Office of PT Bank Rakyat Indonesia (Persero) Tbk. is the main focus of this article. The objective of this study is to understand how the BRIMEN system contributes to the storage, retrieval, and classification of documents, particularly in relation to credit document management. This system was introduced to address common issues found in manual archiving, such as limited storage space, difficulties in document retrieval, and the risk of errors in preserving clients’ physical records. The research employed a descriptive qualitative approach through direct observation and active participation in daily workflows. The findings indicate that BRIMEN significantly improves operational efficiency by providing a more systematic and secure digitalization procedure for banking documents. The system not only reduces the risk of loss or damage to physical archives but also accelerates the process of data retrieval when required by work units. Through its classification and tracking features, BRIMEN ensures better consistency between digital data and physical documents, although several technical challenges remain, such as restricted access to storage rooms and difficulties in scanning older or non-standard documents. Overall, the results highlight the importance of implementing a well-structured digital document management system to support the smooth operation of modern banking institutions. BRIMEN represents a tangible step in BRI’s digital transformation, strengthening data security while simultaneously improving the quality of credit services delivered to customers. With continuous improvement, this system has the potential to serve as a model for digital document management that can be more widely adopted across Indonesia’s banking sector.

This study aims to analyze the influence of auditor experience, independence, professional skepticism, time pressure, and red flags on the auditor's ability to detect financial statement fraud in the Public Accounting Firm (KAP) in the South Tangerang region. Data was collected through the distribution of questionnaires using the purposive sampling method, with a sample of 45 auditors from four KAPs. Data analysis was carried out using multiple linear regression with the help of SPSS software version 21 and Microsoft Excel 2021. The results showed that professional skepticism had a significant negative effect on the auditor's ability to detect fraud. On the contrary, auditor experience and red flags have a significant positive influence on auditor ability. Meanwhile, independence and time pressure do not have a significant influence on the auditor's ability to detect financial statement fraud.

Pandemi COVID-19 telah mengubah perilaku masyarakat dalam menjaga kebersihan, terutama dalam kebiasaan mencuci tangan. Namun, setelah pandemi berakhir, kebiasaan ini mulai berkurang, ditambah dengan terbatasnya sarana cuci tangan yang tersedia. Di Kecamatan Colomadu, masih ditemukan rendahnya kesadaran masyarakat dalam menjaga kebersihan tangan. Untuk mengatasi hal tersebut, tim pengabdian masyarakat menginisiasi penyediaan alat cuci tangan portabel di beberapa fasilitas umum sebagai upaya untuk meningkatkan kesadaran masyarakat akan pentingnya kebersihan tangan. Kegiatan ini meliputi perencanaan dan desain alat, pembuatan dan instalasi, sosialisasi kepada masyarakat, serta monitoring dan perawatan berkala. Hasil pengabdian menunjukkan bahwa enam unit alat cuci tangan portabel yang dipasang di kantor kecamatan, pasar, dan puskesmas telah dimanfaatkan secara intensif oleh masyarakat, meningkatkan frekuensi kebiasaan mencuci tangan dan memperoleh apresiasi dari pemerintah setempat. Desain alat yang ergonomis dan sistem drainase yang efektif mendukung keberhasilan program ini, meskipun beberapa tantangan dalam perawatan dan koordinasi masih perlu diatasi. Kegiatan ini berhasil meningkatkan kesadaran kebersihan tangan dan dapat dijadikan model untuk implementasi serupa di wilayah lain guna mencegah penyebaran penyakit menular pasca pandemi.

Auditors are tasked with evaluating and reviewing client or company financial reports. Stakeholders rely on audit reports issued by public accountants. This is what makes auditors have the responsibility to produce quality output from a series of audit processes. Stakeholders use financial reports that have gone through an audit process as a guide in the decision-making process. Auditors who face ethical problems sometimes do not make the right decisions when carrying out audit tasks. Some auditors sometimes do not carry out their duties in accordance with the professional code of ethics when facing technical situations. So until now, there are still cases related to audit costs and time budget pressures which may affect the quality of audits made by auditors. This case study aims to examine the impact of audit fees and time budget pressure on audit quality. This research involved all auditors who work at Public Accounting Firms in Semarang, with 35 auditors as samples selected using the convenience sampling method. Multiple linear regression analysis is used as an analytical tool, and the research results show empirically that audit fees and time budget pressure have a significant influence on audit quality.

This study aims to determine the effect of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes on motor vehicle tax revenues at the Kupang City Regional Revenue UPTD or the Kupang City SAMSAT Office. This study uses a descriptive statistical approach. The population in this study were all taxpayers registered at the Kupang City Regional Revenue UPTD. The sampling technique and determination of informants in this study used purposive sampling. The number of samples in this study was 100 respondents and the data collection method was carried out by distributing questionnaires. Data analysis used in this study was validity testing, reliability testing, classical assumption testing, multiple linear regression and hypothesis testing using IBM SPSS Statistics 26. The results of simultaneous testing showed that the variables of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes had a significant effect on increasing motor vehicle tax revenues in Kupang City. The Mobile SAMSAT and E-SAMSAT programs supported by increased taxpayer awareness will have a positive effect on increasing Motor Vehicle Tax revenues because they simplify the payment process and increase the fulfillment of motor vehicle taxpayers in Kupang City.

Pengabdian kepada masyarakat ini bertujuan untuk mengembangkan urban farming melalui pemanfaatan greenhouse di Kelurahan Wonolopo, Kecamatan Mijen. Kegiatan ini dimaksudkan untuk meningkatkan ketahanan pangan lokal serta memberdayakan masyarakat dalam praktik pertanian perkotaan yang berkelanjutan. Green house dibangun di area kantor kelurahan sebagai model pertanian modern yang dapat diaplikasikan di lingkungan perkotaan. Kegiatan melibatkan pelatihan intensif kepada warga setempat tentang teknik-teknik urban farming, termasuk pemilihan tanaman, penanaman, perawatan, dan pemanenan. Hasil kegiatan menunjukkan peningkatan pengetahuan dan keterampilan masyarakat dalam bidang pertanian perkotaan serta keberhasilan greenhouse sebagai fasilitas produksi tanaman yang efisien. Diharapkan, proyek ini dapat menjadi model untuk implementasi urban farming di wilayah perkotaan lainnya dan berkontribusi terhadap peningkatan ketahanan pangan secara berkelanjutan.

This research aims to determine the influence of organizational commitment, work experience, professionalism and auditor education on consideration of the level of audit methodology for auditors working in public accounting firms in the South Jakarta and West Jakarta regions in 2024. The data sampling technique involves distributing questionnaires directly to respondents. The research population was auditors who worked in 9 Public Accounting Firms and obtained 78 questionnaires and all questionnaires could be processed. The data processing used was multiple linear regression analysis, tested using the Statistical Package For The Social Science (SPSS) program version 22 and Microsoft Excel 2010. Based on the research results, it can be concluded that organizational commitment (X1) and auditor education (X4) have a significant effect on consideration of audit materiality level (Y), while work experience (X2) and professionalism (X3) have no effect on consideration of audit materiality level (Y).

Income tax is one of the tax revenues whose revenues dominate tax revenues at KPP Pratama Ngawi, one of which is corporate income tax. The purpose of this study is to test the influence of ownership of Taxpayer Identification Number (NPWP) with PKP status, tax checking, tax collection and taxpayer compliance with corporate income tax revenue. The 4 variables studied include ownership of the Taxpayer Identification Number (NPWP) with PKP status, tax checking, tax collection and taxpayer compliance as independent variables and corporate income tax revenue as a dependent variable. This study was tried at the Primary Tax Service Office located in the Ngawi area. The study employs multiple linear regression analysis as well as hypothesis testing. The data used comes from primary data. The procedure for taking illustrations used is purposive sampling with illustration measurements using the formula slovin alpha 10%. The results of the study show that the obligation to own an NPWP with PKP status, Tax Collection, and Taxpayer Compliance have a significant negative effect on Corporate Income Tax. On the contrary, Tax Checking has a significant positive influence on Corporate Income Tax. Regarding this, it means that if it continues to be many tax auditors check taxes until corporate income tax revenues continue to increase

This research aims to analyze the role of the Management Information System (SIM) in supporting the decision-making process at the North Sumatra Land Agency Regional Office. This study explores the integration, reliability and contribution of information systems used in managing property and land information and their impact on the efficiency and effectiveness of decisions. The research methodology includes surveys of system users, interviews with top-level managers, and documentation of analyzes related to the technological infrastructure implemented. The data collected was analyzed using qualitative methods to understand the adequacy of the system, its suitability to user needs, and its contribution to the decision-making process. The research results show that the implemented Management Information System has a number of advantages, including efficient data management, better information accessibility, and real-time data availability. However, challenges such as data security and the need for increased integration with other systems were identified as potential improvements. In the context of decision making, MIS is proven to play an important role in providing timely and accurate information for management in making strategic decisions regarding land ownership, document updates and property transfers. Recommendations are prepared based on research results to improve the efficiency and effectiveness of the Management Information System to support better decision making at the North Sumatra Land Agency Regional Office. This research provides valuable insights for managers and developers of information systems in the context of the Land Agency, as well as a basis for improving the system to increase its decision-making role to a more strategic and responsive nature.

One of the objects monitored by the Airport Authority is the activity of hot air balloons in the air space. The presence of an uncontrolled hot air balloon certainly results in disruption of the aircraft flight path which will cause flight safety to be threatened. Therefore, all forms of disruption to the flight path that have the potential for danger must be handled immediately to ensure flight safety. This study aims to find out the role and constraints experienced by the Airport Authority Office Region III in supervising hot air balloons in order to maintain flight security and safety. This study uses qualitative methods with primary and secondary data collection techniques. The data used are observation, interviews, documentation and literature study to find out the role of the Region III Airport Authority Office in supervising hot air balloons. The results of this study indicate that the role played by the Region III Airport Authority Office in supervising hot air balloons has been carried out properly and has implemented according to the regulations stated in PM 41 of 2011 and PM 40 of 2018. Meanwhile the obstacles experienced were limited personnel, Budget that is less than optimal, Momentum for hot air balloon flights that are quite a lot and occur simultaneously, Community resistance to existing regulations, and a wide scope of supervision.

The Office of the Airport Authority Region III is one of the government agencies that provide public services to the public, namely airport PAS services, therefore the Office of the Airport Authority Region III participates in the government program to build a good and clean government by designing the construction of an integrity zone towards a Serving Free Bureaucratic Area (WBBM) to improve the quality of its services. The purpose of this research is to determine the effectiveness of the WBBM predicate and the supporting and inhibiting factors in improving the quality of airport PAS services at the Office of the Airport Authority Region III. The research method used is mixed methods, which means combining quantitative and qualitative research simultaneously with the chosen strategy, namely sequential explanatory. The data sources obtained are primary and secondary data with the data collection techniques used are interviews, documentation, and direct observation at the Region III Airport Authority Office. The results of this study indicate that the WBBM predicate is effective in improving the quality of airport PAS services as evidenced by the SKM results which continue to increase from 2020 to 2022 and changes in the airport PAS service system to online services. Factors that support the improvement of the quality of airport PAS services are the six areas of change in WBBM and the existence of inhibiting factors, namely websites that have not been properly managed, human resources that have not provided excellent service, and lack of work ethic in providing services

Hasil    penelitian    menunjukkan    bahwa    lingkungan kerja memiliki dampak positif terhadap kinerja pegawai. Lingkungan kerja   yang   nyaman  menyebabkan  tingkat  konsentrasi pegawai dalam bekerja meningkat, dan kondisi tersebut menyebabkan tingkat produktivitas kerja karyawan meningkat. Hal ini menunjukkan sistem lingkungan kerja yang baik mampu menjamin kinerja pegawai yang pada  akhirnya  memungkinkan perusahaan memperoleh  sikap dan perilaku yang positif akan bekerja dengan produktif bagi kepentingan perusahaan   sehingga   juga   akan   berdampak   baik   dan   dapat memberikan keuntungan bagi perusahaan. Variabel yang dominan berpengaruh terhadap kinerja pegawai adalah variabel lingkungan kerja.   Hasil  penelitian ini menunjukkan bahwa dalam meningkatkan kinerja   pegawai hal yang paling diutamakan adalah dengan memperhatikan lingkungan kerja pegawai. Lingkungan kerja yang baik lingkungan fisik maupun non fisik memberikan dukungan terhadap peningkatan prestasi kerja karyawan.