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This paper was written with the aim of analyzing the role of stevedoring workers (TKBM) in loading and unloading activities carried out by the Loading and Unloading Company (PBM) FT. Gelora Perkasa Belawan. In collecting data, the author utilized two approaches, namely field research and library research. Labor efficiency is a key factor in increasing operational productivity in the port sector, however, various problems are often found such as delays, low productivity, and work inefficiencies caused by weak monitoring and performance monitoring systems. In this study, a qualitative approach was used through field methods and library methods, on the operational activities of TKBM in the company. The results of the study indicate that the implementation of structured work and periodic evaluations can improve work discipline, accelerate loading and unloading times, and reduce operational costs. In addition, the role of management in providing constructive feedback and periodic training has also proven effective in supporting labor efficiency. Thus, optimizing the role of TKBM will have a direct impact on improving the performance of PBM PT. Gelora Perkasa Belawan, which ultimately contributes to the smooth flow of goods and economic growth in the Belawan port area.

This research aims to analyze the process of issuing the Ship Operation Plan RPK document and the procedure for adding a port of call, both managed by PT. Citra Maritime Batam using the Sea Traffic and Transport Information System SIMLALA. Within the national sea transport ecosystem, the RPK document serves as the official approval that allows Indonesian-flagged vessels to operate, covering both fixed-route liner and non-fixed-route tramper voyages. The research methodology employed is a combination of Field Research and Library Research. Data were collected through direct observation in the field to understand the detailed steps within the SIMLALA system, alongside literature review to obtain the theoretical foundation related to the RPK document and maritime administration mechanisms. The findings of this study highlight that the main objective of this process is to ensure that the ship can sail in compliance with applicable regulations, possessing valid certificates and approved routes. PT. Citra Maritime Batam, acting as the agent, plays a vital role in integrating ship data to complete the necessary documentation at Batam Port. The key to the smooth running of this process is effective coordination between the agent and relevant authorities in Batam to guarantee the seamless arrival, departure, and adherence to government regulations, thereby ensuring ship operational processes run without systemic or field-level obstacles.

PT. Batam Mitra Suplindo is a company engaged in ship agency services. The ship agency service process at PT. Batam Mitra Suplindo starts from the initial arrival of the ship, loading and unloading activities, until the ship departs to the next destination port. Ship to Ship (STS) transfer is a method of transferring cargo between ships that requires careful coordination and supervision, especially in handling Liquified Natural Gas (LNG) cargo, which is volatile and high-risk. As one of the ship agency companies in the Batam waters area, PT. Batam Mitra Suplindo plays an important role in supporting the smooth process of Ship to Ship (STS) Liquified Natural Gas (LNG). This paper aims to comprehensively examine the Ship to Ship (STS) Liquified Natural Gas (LNG) handling process carried out by PT. Batam Mitra Suplindo, covering the planning stage, coordination with related institutions, technical implementation, and post-transfer evaluation. The research method used is field research, observation, and library research. The research results show that the success of Ship to Ship (STS) Liquified Natural Gas (LNG) highly depends on compliance with standard operating procedures (SOP), readiness of licensing documents, and synergy with the Port Health Office, Harbour Master, and ship operators.

This study examines two key development issues in developing : economic dualism and population issues, using a qualitative approach using library research. The analysis shows that economic dualism, characterizes by the gap between the low-productivity traditional sector and the high-tech modern sector, remains a key characteristic of Indonesia’s economic structure. On the other hand, high population growth and uncontrolled urbanization exacerbate inter-regional inequality and weaken the equitable distribution of development outcomes. The interconnectedness of these two issues creates a cycle of proverty that is difficult to break and hinders the achivement of sustaineble development. Therefore, an integrative and inclusive develpment strategy is neded, encompassing strengthenung the tradisional sector, equitable imvestment, improving the quality of human resources, and controlling population growth to ensure more balanced and equitable development.  

Procedures for Issuing Port Health Quarantine Clearance (PHQC) and Ship Health Book for the MT. Venus Ship at Kuala Tanjung Port by PT. Seroja Jaya Agensi. Every ship entering the port must be in good health, free from disease outbreaks and pests. Issuance of ship health documents is the responsibility of the Health Quarantine Agency (BKK). PT. Seroja Jaya Agensi, as the agency company, acts on behalf of the ship owner in processing ship health documents at Kuala Tanjung Port. This study aims to determine the procedures for issuing Port Health Quarantine Clearance (PHQC) and Ship Health Book for the MT. Venus Ship. The procedure begins with the ship agent submitting an application to the BKK, followed by a sanitation inspection by health officers, issuance of a Certificate of Free Practice (CoP), and recording or issuing the ship health book. These documents are the primary requirements for the ship's clearance process. The research methods used were field research and library research. The results showed that the document issuance procedure involved close coordination between the ship's agent and relevant agencies, and required careful attention to the completeness and validity of the ship's documents.

his research aims to identifiy various of attitude scales and psychomotor assessment techniques within the context of learning. The method used is a quantitative approach through library research. The data sources were obtained through a review of literature from academic journals, reference books, and various instructional documents that present numerical data related to the practice of assessing attittudes and skills. The objects of study in this research include types of attitude scales, such as the Likert scale, Guttman scale, and Semantic Differential scale, as well as psychomotor assessment techniques, including performance observation, performance appraisal, and the use of rubrics. Data analysis was carried out using descriptive quantitative methods by presenting how frequently each model is used and the tendency of its effectiveness as reflected in various literature findings. Based on the research resulth, the Likert scale is the most commonly used to evaluate students attitudes, while in the assessmentnof psychomotor aspects, performance observation is the primary technique of choice.    

One of the key elements in a company is customer service, which must be supported by a conducive environment. A supportive environment can be an added value for the company. Companies that sell products must consider that good service will create a positive image in the eyes of customers, making them feel that their needs are met. This study examines the service model and mechanism at XYZ Restaurant. The purpose of this article is to identify the model and mechanism used in the budgeting process at XYZ Restaurant. The research method employed is library research. The findings indicate that XYZ Restaurant applies both Top-Down and Bottom-Up budgeting approaches and is capable of adopting a combined budgeting approach. The budgeting process at XYZ Restaurant involves setting the company's vision and strategy, budgeting determination, communication and commitment, budget implementation, as well as monitoring and evaluation.

The urgency to strengthen the pedagogical competence of Islamic Elementary Teacher Education (PGMI) teachers has increased in line with 21st-century learning demands, which emphasize critical thinking, collaboration, and meaningful learning. However, in practice, many PGMI teachers still face significant gaps in understanding and applying constructivist approaches effectively. This article aims to analyze these gaps and evaluate the potential for developing pedagogical competencies within the framework of constructivist theory. This study adopts a qualitative approach using library research methods, gathering secondary data from scholarly literature, educational policies, and previous relevant studies. Data analysis was conducted through content analysis, applying the Miles and Huberman model. The findings reveal a persistent reliance on conventional teaching methods, limited pedagogical literacy regarding constructivism, and insufficient integration of theory into teacher education curricula and training. The study concludes that systemic reforms are required in curriculum design, teacher training, and institutional partnerships to bridge these pedagogical gaps. This article contributes both conceptually and practically to the development of constructivist-based learning models in Islamic elementary education. Field-based follow-up research is recommended to empirically strengthen these findings.

The purpose of this research is to analyze the influence of financial literacy on the financial performance of Culinary MSMEs, product innovation on the financial performance of Culinary MSMEs and price on the financial performance of Culinary MSMEs. This research is a survey of Culinary MSMEs in Alun-alun Sukoharjo. This research used a sample of 100 people with a sampling technique using purposive sampling. Data collection techniques use library research. The data analysis technique uses multiple linear regression analysis methods, t test, f test, and determination test. The research results show that financial literacy has an influence on the financial performance of Culinary MSMEs, product innovation on the financial performance of Culinary MSMEs and price on the financial performance of Culinary MSMEs.

With technological innovation in the financial sector (Fintech), the development of digital technology has brought great changes to the financial industry. However, behind these advantages, there are challenges that need to be overcome, one of which is data security and user privacy which is a major issue that must be faced by the financial industry. This study aims to see how regulations help the digital transformation of Indonesia's financial industry (fintech). This study is a qualitative research, in accordance with the object of study, this type of research falls into the category of library research.Regulation of the financial technology (fintech) sector is borne by many parties, including the government, non-governmental organisations, and industry players. In Indonesia, institutions such as the Otoritas Jasa Keuangan (OJK) and Bank Indonesia (BI) are responsible for shaping fintech policies and regulations.Regulations serve as a strong foundation to drive digital transformation in the financial industry. Flexible and inventive regulations protect consumers and encourage profitable investments for industry players. A clear legal framework allows financial institutions to innovate and produce financial goods and services that better suit the needs of society.

Islamic education during the Khulafaur Rasyidin period (632-661 AD) had an important role in forming the foundations of the Islamic education system during the Khulafaur Rasyidin period, which included the period of leadership of the first four caliphs after the death of the Prophet Muhammad SAW. This research aims to examine in more depth the growth and development of Islamic education during the time of Khulafaur Rasyidin, including the role of the caliphs in supporting the education system and its impact on Islamic society at that time. The author uses a qualitative method with the type of library research. This method aims to explore information in depth from relevant library sources, such as books, scientific articles, journals and other documents. As for the results of this research, the growth and development of Islamic education during the time of Khulafaur Rasyidin focused on teaching the Qur'an and Hadith, the development of educational centers during the time of Abu Bakar, Kutab educational institutions (primary schools) experienced significant progress, during the time of Caliph Umar bin Khattab ra., the social and political situation was in a stable condition and Islamic power was increasingly expanding, where several friends were appointed as teachers in each area they occupied. During the time of Usman ibn Affan the development of Islamic education, both in terms of institutions and materials, was basically not much different from previously. During the time of Ali bin Abi Talib, the development of education did not show significant progress. This was caused by the chaotic political situation and various rebellions that occurred, so that Ali's government was unstable and focused more on efforts to resolve conflicts and maintain political stability.

This study aims to determine: 1) The development pattern of marketing volume of diesel, premium and kerosene at PT. Masokan Multi Raya as a premium and diesel oil agent in Waropen Regency during the period 2013-2021; 2) The level of significance of the variability of the marketing volume of diesel, premium and kerosene at PT. Masokan Multi Raya; 3) The average stability level related to the marketing volume of diesel, premium and kerosene at PT. Masokan Multi Raya. This type of research is comparative research. Data collection techniques are carried out using two approaches, namely through field research and library research. Data analysis techniques use quantitative analysis, namely development trend analysis, variability analysis, and relative variation analysis. The results of the study show that: 1) The development pattern of the marketing volume of diesel, premium and kerosene at PT. Masokan Multi Raya as a premium and diesel oil agent in Waropen Regency during the period 2013-2021 always increases; 2) There is a significant difference in the average sales volume of the three types of fuel oil products marketed by PT. Masokan Multi Raya as a premium and diesel oil agent (APMS) in Waropen Bawah District; and 3) Premium (VR = 0.0601) is a leading product of PT. Masokan Multi Raya in Waropen Bawah District with the most stable distribution of sales volume, while diesel (VR = 0.0864) has the most unstable sales volume and the lowest volume of kerosene.

providers bouquet products for the community, which is located at Jalan GG. RT.015 Mosque RW.005 Talang Ubi Timur Village, Talang Ubi District, Penukal Regency Abab Lematang Ilir. South Sumatra Province. The lack of information conveyed to the public, resulting in a lack of knowledge the community regarding the sales of the ce florist shop in PALI district due to the sales information system that was carried out at the ce florist bouquet shop is still manual, namely people who want to know about the latest information about bouquet items must come directly so that it is more effective and efficient, because it takes a lot of time to arrive at the ce florist's bouquet shop. So from the researcher will make an android information system for the ce florist bouquet shop which will be accessed through the application that we install using Flutter programming language. This study uses the method (SDLC) Waterfall as a development method to be used when designing and build applications, while the research methods to be used is a descriptive method through a qualitative approach. Research collecting data through direct observation, interviews and library research. help tool uml design to help design the system to be created. With the existence of this android application hopefully helps people save time when want to shop at the ce florist bouquet shop.

Basically, income tax itself is an official levy aimed at people who earn income or for the income they receive or obtain from the tax year for the benefit of the state and the interests of society in national and state life as an obligation that must be carried out. In this research, the method used is a literary research method, including the type of library research. Income tax (PPh) is a tax imposed on the income of individuals, companies or other legal entities on income received or earned during the tax year.  

Zakat and waqf are forms of worship that have two dimensions, namely the vertical dimension, which is a manifestation of a servant's obedience to his rabb. This research is a qualitative research, in accordance with the object of study, this type of research is included in the category of library research.Islamic philanthropy in this case zakat and waqf are regulated by the state in the form of laws. The role of the state is still considered overlapping in some juridical cases in its application considering that the study in this research highlights more juridical aspects. Zakat and waqf are important instruments in Islamic philanthropy that have an important role in helping the poor, improving community welfare, encouraging wealth distribution, cleansing the Self and wealth, increasing piety to Allah SWT and achieving the goals of Islamic philanthropy. Effective and professional management of zakat and waqf will maximize its benefits to achieve these goals. 

The aim of this research is to identify and explain the role of internal audit in the allocation of BOS funds. This research uses a qualitative approach with library or library research. Audit is an operational process carried out by a qualified and independent auditor, whose aim is to ensure compliance with the conditions relating to the operation of an economic entity and its standards. Auditors carry out examinations by collecting and presenting evidence systematically, analytically, critically and accurately to provide opinions or conclusions and recommendations to stakeholders. BOS Fund Management Audits are carried out in accordance with the provisions of the audit standards of the Ministry of State Apparatus Empowerment (PER/05/M.PAN-03/2008 APIP-AUDIT-STANDARDS). Several requirements must be met before an audit can be performed.(Comparative et al., 2023). This research aims to understand the accounting information system for cash receipts and cash disbursements in school operational assistance funds (BOS). The variables used in this research are Accounting Information Systems, Cash Receipts and Cash Disbursements. The method used in this research is a qualitative method by utilizing data collection techniques then carrying out observations, interviews, documentation, triangulation and literature study. The data used in this research is primary data using observations and interviews with the Nurul Ikhwan Selabintana Sukabumi Islamic Vocational School.(Asep & Wr, 2021)    

The Problem-Based Learning (PBL) method is a popular approach in education that allows students to develop critical thinking and problem-solving skills through solving real problems. PBL involves steps such as problem identification, research, and presentation of solutions, with a focus on students learning independently and in small groups. Although PBL is effective in improving student learning outcomes, there are challenges such as the need for teachers who are skilled in guiding students and longer time to solve problems. Characteristics of PBL include student-centered learning, teachers as facilitators, and problems as learning stimuli. The PBL strategy emphasizes the importance of starting learning with problems that are relevant to students' real lives and gives students great responsibility in their own learning process. The research method in this study uses qualitative research methods. The method used is library research.

This research aims to understand the communication carried out by PT Digimarly Solusi Digital in carrying out the lobbying and negotiation process with clients so as to create mutually beneficial cooperation. The theory applied in this research is Persuasion Communication Theory because this theory is related to the lobbying and negotiation process where individuals or groups involved in the lobbying and negotiation process must have the ability to convince interested parties to agree and adopt a certain attitude, statement, opinion, and behavior. The methodology used is qualitative research, with the research subject being PT Digimarly Solusi Digital which is a social media service company that provides digital marketing consulting services to the community, especially MSME players. Data was collected through in-depth observations and interviews with the Head of Department of Sales and CRM (Customer Relationship Management) as well as through library research. The results showed that the lobbying and negotiation strategies applied were Direct Lobbying and Win-Win Solution with the Cognitive Problem and Networking approach methods which aimed to equalize perceptions between PT Digimarly Solusi Digital and clients so as to find a mutually beneficial cooperation agreement between the two parties and maintain a long-standing good relationship.

The purpose of writing this article is to find out the implementation of prophetics in higher education institutions. This research uses a type of library research. Library research is research carried out by reviewing various journals and related reference books. The results of his research show that the importance of education is found in various Islamic literature, especially in the Qur'an as a guide for humans in implementing life and life. The implementation of prophetic in higher education is carried out through a program of instilling character values ​​and developing a grand design for character education adapted to the vision and mission of higher education. Character configuration in the context of the totality of psychological and socio-cultural processes can be grouped into: spiritual and emotional development, intellectual development, physical and kinesthetic development, and affective exercise. and creativity development). The development of education implementation based on prophetic values ​​in higher education is carried out in an integrated manner through three channels, namely: integration in learning, management of departments and study programs, as well as student activities. The steps include design, implementation, evaluation and follow-up which will be developed and implemented in the development of the higher education institution concerned itself.

Adab is a behavior that is considered good and this kindness is carried out continuously which makes it a habit in daily life. In fact, the ethical behavior of students today is very concerning, this is certainly influenced by the lack of understanding of the Qur'an and the book. This study aims to: 1) know the existence of disciples in the book of Taysir al-Khalaq; 2) knowing the existence of disciples in the book of Taysir al-Khalaq and its relevance to education today. This research uses a qualitative research approach where the type of research is library research. The results of this study show that: 1) the discipleship of Taysir al-Khalaq is divided into three: towards himself, towards his teacher and towards his brother. In addition, a student must also have good behavior, namely: tawadhu', understanding the rules of association in Islam, and brotherhood in Islam. 2) the relevance of the book of Taysir al-Khalaq to Islamic education today is very sustainable, because both in terms of material and content in the book, the value in moral education and the purpose of Islamic education in Indonesia is very suitable for use by Islamic educational institutions. Especially in non-formal educational institutions, especially in the cultivation of ethics and morality among students. So that the creation of an Islamic generation that is in accordance with the purpose of Islamic education.