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This research discusses educational facilities for children with special needs. Children with special needs are a group that requires special attention in education. They have different needs in accessing and participating in the learning process. In this article, we explore the importance of adequate educational facilities for children with special needs. Important aspects of such facilities include an adapted physical environment, technological support, the role of teachers and educational staff, as well as the benefits that children with special needs obtain from good educational facilities. The research method used is a descriptive qualitative research method where data collection is carried out by searching for articles from electronic journals, namely Google Scholar (Scholar), which can strengthen the results of the analysis. The data analysis technique in this research includes three stages, namely organize, synthesize and identify. The research results show that facilities for children with special needs have their own functions. Each facility provides its own benefits for children's growth and development. In this way, children with special needs receive maximum service.

This research aims to determine the improvement of the logistics ecosystem both from exports and imports at Pelindo Multi Terminal Belawan. Where Pelindo Belawan is the largest port in North Sumatra, however, due to the improvement in the logistics ecosystem, many goods have to transit before arriving at the Belawan Port dock. Apart from that, it can carry out port activities appropriately and maximize aspects of office effectiveness in order to create work comfort and optimal performance for its employees. If employees and service users who work feel comfortable and satisfied then their performance at Pelindo Multi Terminal Belawan will also be good. This study uses a qualitative method.

This research aims to determine the implementation of dock management at PT. Pelindo Multi Terminal Belawan where the dock must be managed well, so that output results are maximum. If each pier were managed by one operation, this is not the case currently, where two docks are managed by one operation, which results in negligence and lack of focus on one job, which results in many ships not reaching their loading and unloading targets as planned. Which is detrimental to the next ship that is queuing for the next loading and unloading. Further steps to achieve this goal include improving operational results, optimizing infrastructure and upgrading IT systems. Sub-Holding Purpose Multi Terminal offices can provide additional management by utilizing all office functions honestly, which will help workers maximize their work day and enjoy their position more. Employees perform better at work when they are happy and satisfied. will focus on just one area or just one pier for the office. This study uses a qualitative method.

Banten Batik own distinctive characteristics _ And unique because it's on the side every the motive tell a story history legacy culture sultanate offerings in the form of culture , society sultanate Banten . In effort For conserve And protect batik then required introduction to world various various batik motifs in Indonesia and its history. Research qualitative emphasize exists complaint from Heritage batik craftsmen Banten in the Citra Gading Complex , Village Karundang , sub-district cipocok , city attack , against low sale of Heirloom batik Banten . In fact , the number of batik produced is not comparable with number of batik sold . It means more many batiks do not sold , compared to those sold . Temporary system sales carried out by Heritage batik craftsmen Banten in the complex image Gading , village Karundang , sub-district cipocok , city attack , banten , that is system sale conventional . Through promotion between batik craftsman , neighbor , nor batik buyers . The aim is to help , marketing system conventional This not enough maximum to sale of heirloom batik offer . So , it is necessary breakthroughs new For push sale of heirloom batik offer . Wrong One Current problem _ this , that is constraint on batik marketing , which continues experience decline . The reason is the height competition between batik craftsmen . So , total more batik production a lot , in comparison with batik sold , as long as this is the sales process use system Sale conventional . Promotion , take advantage fellow batik craftsmen as well batik buyers . Craftsman Not yet Can take advantage progress technology . So , reach market only limited local to Serang City . for push its height batik sales , with use system digital marketing sales . stages to be done in the digital marketing process of selling heirloom batik offer . including , making webset official special on the page specifically www.batikpusakabanten.com website This under control Heritage Batik Center Banten complex image Gading , sub-district Karundang, subdistrict cipocok , city attack . For speed up the promotion process And sales , then The website www.batikpusakabanten.com will be later will strengthened with it was formed account Facebook , Twitter, Instagram , and networking social other with the same theme buy batik.dalam webset that , too available features interesting , that's the goal For make it easier service ordering .

Banten Batik own distinctive characteristics _ And unique because it's on the side every the motive tell a story history legacy culture sultanate offerings in the form of culture , society sultanate Banten . In effort For conserve And protect batik then required introduction to world various various batik motifs in Indonesia and its history. Research qualitative emphasize exists complaint from Heritage batik craftsmen Banten in the Citra Gading Complex , Village Karundang , sub-district cipocok , city attack , against low sale of Heirloom batik Banten . In fact , the number of batik produced is not comparable with number of batik sold . It means more many batiks do not sold , compared to those sold . Temporary system sales carried out by Heritage batik craftsmen Banten in the complex image Gading , village Karundang , sub-district cipocok , city attack , banten , that is system sale conventional . Through promotion between batik craftsman , neighbor , nor batik buyers . The aim is to help , marketing system conventional This not enough maximum to sale of heirloom batik offer . So , it is necessary breakthroughs new For push sale of heirloom batik offer . Wrong One Current problem _ this , that is constraint on batik marketing , which continues experience decline . The reason is the height competition between batik craftsmen . So , total more batik production a lot , in comparison with batik sold , as long as this is the sales process use system Sale conventional . Promotion , take advantage fellow batik craftsmen as well batik buyers . Craftsman Not yet Can take advantage progress technology . So , reach market only limited local to Serang City . for push its height batik sales , with use system digital marketing sales . stages to be done in the digital marketing process of selling heirloom batik offer . including , making webset official special on the page specifically www.batikpusakabanten.com website This under control Heritage Batik Center Banten complex image Gading , sub-district Karundang, subdistrict cipocok , city attack . For speed up the promotion process And sales , then The website www.batikpusakabanten.com will be later will strengthened with it was formed account Facebook , Twitter, Instagram , and networking social other with the same theme buy batik.dalam webset that , too available features interesting , that's the goal For make it easier service ordering .

. In today's rapidly developing digital era, product marketing strategies for Micro, Small and Medium Enterprises (MSMEs) are becoming increasingly important to compete and develop. Information Systems (SI) have become a very effective tool in helping MSMEs optimize the marketing of their products. This research aims to evaluate strategies for marketing MSME products using IS in the digital era. The research method used is descriptive research with a qualitative approach. Data was collected using the literature method. The results of this research show that the use of IS in marketing MSME products has several significant benefits, such as increasing online visibility, enabling personalization in product offerings, and facilitating interaction with customers via digital platforms. This research provides a more in-depth view of how MSMEs can utilize IS to market their products in the digital era. The practical implication is that MSMEs need to invest time and resources in understanding and implementing IS in their marketing strategies, while also paying attention to the challenges that may arise. In this way, MSMEs can maximize their potential in marketing their products effectively and competing in an increasingly competitive digital market.

. In today's rapidly developing digital era, product marketing strategies for Micro, Small and Medium Enterprises (MSMEs) are becoming increasingly important to compete and develop. Information Systems (SI) have become a very effective tool in helping MSMEs optimize the marketing of their products. This research aims to evaluate strategies for marketing MSME products using IS in the digital era. The research method used is descriptive research with a qualitative approach. Data was collected using the literature method. The results of this research show that the use of IS in marketing MSME products has several significant benefits, such as increasing online visibility, enabling personalization in product offerings, and facilitating interaction with customers via digital platforms. This research provides a more in-depth view of how MSMEs can utilize IS to market their products in the digital era. The practical implication is that MSMEs need to invest time and resources in understanding and implementing IS in their marketing strategies, while also paying attention to the challenges that may arise. In this way, MSMEs can maximize their potential in marketing their products effectively and competing in an increasingly competitive digital market.

There are many benefits to a village having a website that is managed seriously. Lighten the government's workload and make things easier for village communities. This service activity will be carried out in Paddinging Village, which is one of the villages in Sanrobone District, Takalar Regency, South Sulawesi. This consideration regarding location selection is because Paddinging Village does not yet have a village website. On the other hand, Paddinging Village has several natural potentials which can be maximized by disseminating information to people inside and outside the village. Paddinging Village has quite large natural and tourism potential but has not received special attention from the government. The expanse of mountains and rice fields as well as the mist that sometimes covers it, accompanied by cool air are the characteristics of Paddinging Village. Apart from that, Paddinging Village has a pine forest which is very suitable as a camping spot on the weekend. Even the water there comes from springs directly from the mountains, which can be used as a basic ingredient for a mineral drinking water business.

In era of globalization, there are many industries can improve the economic welfare of the Indonesian people. If Indonesian companies want to improve people's welfare, they must perform better to achieve maximum profits. The researcher created this scientific article, aiming to study and examine the influence of CSR disclosure, dividend policy and financial risk on financial performance which is moderated by capital structure. This research uses a qualitative descriptive method for literature study. The results of this research indicate that the variables corporate social responsibility disclosure, dividend policy, and financial risk have an influence on financial performance. As well as corporate social responsibility disclosure, dividend policy and financial risk can be moderated by capital structure on financial performance.

In Indonesia, the effort to maximize tax revenue is not without obstacles. In the process of tax reform carried out by the government, differences in the interests of the government and the business world become apparent. The existence of these differences causes tax avoidance by the taxpayer. Researchers made this scientific article, aiming to examine and examine the effect of financial difficulties, debt agreements and transfer prices on tax avoidance moderated by foreign ownership. This study uses a qualitative descriptive method to examine a phenomenon by describing the data obtained from literature studies. The results of this study indicate that the variables of financial difficulties, debt agreements, and transfer prices affect tax avoidance. As well as financial difficulties, debt agreements, and transfer prices are able to be moderated by foreign ownership on tax avoidance.

The company plays an important role for its main goal, namely the achievement of maximum profit on the investment invested. The company must be able to manage and utilize economic resources that have been invested properly, one form of company investment is in the form of assets as used to support company operations. Every company must have fixed assets, because the role of fixed assets is very large in the company. Of the various types of assets, fixed assets are one of the important assets that support the company's operations. In terms of maximizing the use of fixed assets, a correct and appropriate policy is needed in the management of the company's fixed assets. Therefore, when making decisions, the right information tools are needed about fixed assets, one of which is based on PSAK 16. This study aims to determine the application of PSAK 16 on the accounting treatment of fixed assets in companies in Indonesia. The method used in the research is descriptive qualitative with a literature review approach. The data source used is secondary data that has been analyzed and developed in order to elaborate the research topic. Based on the results of the study, it can be concluded that the recognition, measurement, and disclosure of fixed assets in companies in Indonesia have generally been in accordance with PSAK No. 16.

Land and Building Rights Acquisition Fee (BPHTB) is a tax imposed on the acquisition of land and/or building rights. BPHTB payments in Magelang Regency require validation from BPKAD to be used as a condition for the process of transferring rights to land and buildings. The validation process usually takes quite a long time. This requires a special strategy to increase regional tax revenues in Magelang Regency. This research uses qualitative methods, namely data collection techniques through observation, interviews and documentation. The results of this research provide information that has been carried out by BPPKAD Sleman Regency to maximize regional tax revenues by developing the E-BPHTB system, so that the regional tax collection process is easier and faster. However, the problems in using the new system are still unfamiliar, so time is needed to adapt to using the system.

Good financial management has a central role in business, involving managing funds effectively and efficiently to maximize profits and company value by managing financial risks. Profitability ratios, especially Return on Equity (ROA), are the main indicators in measuring a company's ability to generate profits. Optimizing operational costs is a key strategy in increasing profitability. This research focuses on PT MSAL, an oil palm plantation company that is trying to increase profitability through optimizing operational costs. A quantitative approach with simple linear regression analysis was used as the research method. Secondary data in the form of financial reports for the last three years (2020-2022) as research objects. The results of the analysis between operational costs and company profitability prove that there is a positive and significant influence. The partial hypothesis test shows that operational costs have a statistically significant impact on profitability. Simple linear regression analysis produces a regression line equation, and the coefficient of determination shows that operational costs have a contribution of 99.4% to the company's profitability. Operational costs have an important role in determining PT MSAL's level of profitability. Optimizing operational costs can improve a company's financial performance. Therefore, companies are advised to continue to evaluate, develop efficient business strategies, and regularly monitor the relationship between operational costs and profitability.

This study aims to analyze the financial performance of PT Telekomunikasi Indonesia Tbk during the 2020-2022 period in terms of liquidity, solvency, activity and profitability ratios. The type of research used is descriptive quantitative research. The type of data used is quantitative data and the data source used is secondary data. The data analysis technique used in this study uses financial ratios. The results of the study show that the financial ratios of PT Telekomunikasi Indonesia Tbk during the period studied show unfavorable performance. The liquidity ratio shows that the company has not maximized its short-term obligations. The solvency ratio shows that the company has the ability to fulfill its long-term obligations. The activity ratio indicates that the company has not been able to utilize and manage its assets to increase sales. Profitability ratios based on ROA and ROE analysis in unfavorable conditions indicate that the company has not maximized in generating satisfactory profits and has not been efficient in the use of capital and returns on net income on capital invested by the company owner. But the NPM analysis shows that the company is able to generate good profits.

This research aims to determine the effect of online transportation on labor absorption in Kupang City. This research was conducted on online application drivers in Kupang City, namely Grab, Maxim and InDrive. The number of samples studied was 32 respondents. This research uses a quantitative research approach. The sampling technique for this research uses a non-probability technique, namely the incidental sampling technique. Data analysis used in quantitative methods is validity testing, reliability testing, simple linear regression, and hypothesis testing using the Statistical Package for Social Science 26.0 for Windows (SPSS 26) tool. The test results show that the online transportation variable has an effect on labor absorption. Other findings show that online transportation simultaneously influences labor absorption with a coefficient of determination of 68.6%.

Inventory is an important factor in carrying out a production. Many companies experience problems in terms of inventory control, one example is inventory scarcity. The purpose of this study is to optimize the need for goods so that the company will not experience problems with inventory shortages or inventory buildup. This study uses  the Min-Max method  by collecting data in the form of inventory of goods needs, ordering costs, and storage costs. The result of this study  is that the safety stock value  of 80,887-tons is useful for protecting and anticipating inventory shortages, so companies must be on guard when they are at that value. Then, the Reorder Point value was obtained at 108,165 tons. Furthermore, the value of the Minimum Inventory  is 269,879-tons and the Maximum Inventory is  378,044-tons so that companies are not recommended to have more inventory than that value.    

Institutional Economics is a school of thought in economics which contains the view that economic behavior, where a person or party is greatly influenced by certain institutions. In this case, institutions themselves have a fairly broad meaning and can be briefly defined as the "rules of the game" in a community group, both formal and informal, which are deliberately designed to limit or regulate relationships between people within that community group. Formal institutions can be in the form of rules, regulations, statutory law and others; while informal institutions can be conventions, trends, culture, and so on. Thus, institutions here are not the same as organizations. The Institutional School initially emerged as a refutation of the neo-classical economic view or school which states that a person's economic behavior is solely based on each individual's desire to maximize profits (maximizing profit behavior). The term "institutional economics" was first introduced by Walton Hamilton in 1919.  

The assessment rating of bank hlth is expected to evalute the prformance of the banking industry. Because bank healtiness represent good financial condition and good management. Risk-based Bank Rating (RBBR) method is used Bank Indonesia as a standard to appraise the rating of the bank health. This study to find out the sundeness level of bank in terms of the aspects of Risk profille, Good Corporate Govermance (GCG), Earnings, and Capital. This was an deskriptif analysis, with the object study is BPR Supra Artapersada Kc. Cibadak, PT. the data were collected through documentation and date analysis techniquen was an analysis of the soundness of bank using the Risk-Bases Bank Rating approach with an assesment converage including Non Ferforming loand, Loan to Deposit Rating, Good Corporate Governmence, Return on Assets, Operational costs on operating income, and Capital Adequacy Ratio factors. The resulth howed the condition of BPR Supra Artapersada Kc. Cibadak, PT. at “healthy criteria” with Non performing Loand of 1,8%, Loan to Deposit Rating of 85%, Maximum credit limit of 0,083%, Return on Assets of 0,034%, Operational costs on operating income of 0,070%, and Capital Adequacy Ratio of 41%..

This study aims to determine the performance of the Makassar City Tourism Office in 2020-2022 in terms of economic, efficiency and effectiveness elements. This research is a descriptive research study with the object under study is data on the realization of financial achievements contained in the Financial Report and Performance Report (LAKIN) of the Makassar City Tourism Office in 2020-2022. The data analysis technique used is quantitative descriptive analysis on economic, efficiency, and effectiveness measurements. Based on the results of the study, it shows that the performance of the Makassar City Tourism Office in terms of Economic, Efficiency and Effectiveness elements has almost met the requirements of Value for Money where each element almost reaches the maximum ratio value which is accompanied by budget savings every year. So it can be stated that the financial performance of the Makassar City Tourism Office almost meets the requirements of Value for Money where each allocated budget is able to be managed quickly in carrying out each program that has been determined.

The Class IIA Women's Correctional Institution (LPP) in Malang City is included in a productive prison which is not only used as a place for fostering prisoners (inmates), but also used as a facility to accommodate the production of quality prisoner products. The WBP participates in productive program activities held by the prison, such as managing the soy sauce industry, handicrafts, convection business, salon business, making ecoprint batik, production of souvenir snacks. All WBPs are involved in these productive activities as a form of effort by the prison in organizing work guidance programs and skills education. The results of the activity show that the production of Malang City Class IIA Women's Prison can be said to be quite good and has selling value. However, it is unfortunate that marketing is done conventionally so that it has not achieved maximum product sales results. Therefore, it is necessary to have an evaluation that can be solved through the service activities carried out. This digital marketing practice activity with website development training can be a solution provided through this service. The activity can run smoothly because all prison officers are enthusiastic and conducive in participating in the training held. The hope of this activity is that they will be able to apply the marketing function optimally so that it can increase sales volume