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The purpose of this paper is to study the process of processing approval letters for loading dangerous goods and the obstacles at the Dumai Class I Harbormaster and Port Authority Office at PT. Sinar Maritim Anugerah Dumai Branch. In writing the paper the author used field observation methods (Field Research) and library methods (Library Research) related to the subject matter taken. In the ship agency, the company carries out activities to process permits for unloading dangerous goods. Processing the approval letter for loading dangerous goods goes through several stages starting from making an application letter for loading dangerous goods by the ship agent, paying Non-Tax State Revenue (PNBP) or PUP for one activity, completing the requirements attached to the application for permission to unload dangerous goods , permission to load dangerous goods from the loading port, B/L and manifest. Then hand it over to the administrative and administrative division for issuing permits for loading and unloading dangerous goods and then hand it over to the Head of Harbormaster and Port Authority (KSOP) for signing. The obstacles faced by companies in processing permits to load dangerous goods consist of obstacles from the company and at the harbormaster's office. On the other hand, in the process of processing permits to load dangerous goods, companies pay more attention to the accuracy of staff to avoid mistakes in completing the requirements for processing permits to load dangerous goods.  

The importance of calculating weight and balance on an aircraft to support flight safety is something that must be done by service providers. Mistakes in calculating weight distribution can cause overloads that risk endangering the safety of passengers, crew, and the aircraft itself. This study was conducted at AirAsia Airlines with a focus on the Airbus A320 aircraft at Husein Sastranegara Airport, Bandung. The study used a quantitative method with primary and secondary data collection. Primary data was collected through direct observation in the field, while secondary data was obtained from documents, journals, and related literature. This study analyzed data related to aircraft weight, fuel, passengers, baggage, and cargo to calculate weight and balance on the loadsheet. The results of this study indicate that calculating weight and balance on loadsheets is an important process in ensuring flight safety. Steps involving calculating the weight of passengers, baggage, cargo, fuel, and the distribution of the aircraft's center of gravity ensure that the aircraft operates within the safe limits set by the manufacturer. Based on the analysis of passenger, baggage, cargo, and fuel data, the Zero Fuel Weight (ZFW) was 60,516 kg, Takeoff Weight (TOW) was 67,516 kg, and Landing Weight (LW) was 62,516 kg. All of these parameters are within the specified safe limits. Load management on an Air Asia A320 aircraft when overloading requires special attention to parameters such as Maximum Takeoff Weight (MTOW), Maximum Landing Weight (MLW), and Maximum Landing Weight (MZFW). If an overload occurs, as recorded on the fourth day in Hold 5, the solution that can be taken is to reduce the cargo load on that Hold. For the situation on the fifth day, where the Landing Weight (LW) exceeds the MTOW, the right step is to reduce the amount of fuel.

The purpose of the research was to boost tax revenues and enhance the accuracy of accounting information by implementing the SIX SIGMA technique. In order to gather primary data from the study sample, which consisted of (148) personnel in the quality and internal audit departments or the representatives of them in the Iraqi General Tax Authority, a questionnaire with (148) items was created. The study came to several conclusions, chief among them being that Six Sigma standards—which include senior leadership commitment and support, feedback and measurement, continuous improvement, processes and systems, and human resources—have a major influence on enhancing the degree of accounting information quality and collecting tax revenue (internal audit activities management, risk management evaluation, planning and carrying out the audit procedure, and sharing the findings) at a significant level (0.05). The report advised focusing on the Six Sigma idea and showcasing its potential for reducing mistakes, enhancing the caliber of accounting data, and boosting tax revenues.

Accounting procedures have proven their importance for all economic units, through the quality of information they provide and their commitment to instructions and laws or through providing consultations to avoid making mistakes by decision makers. The spread of the phenomenon of corruption has become a clear phenomenon in varying proportions in many economic units, and therefore its effects Corruption on economic and social life has led to obstructing the wheel of progress and construction, loss and waste in financial and technical terms, and moving away from achieving the goals and development plans drawn up for the progress of the Iraqi environment and moving it towards the framework of the public interest and activating the wheel of progress. The research aims to demonstrate the ability of accounting through its procedures and the auditing process followed and the professional ability of the accountant through his acquired experiences to limit this phenomenon and work to reduce and limit it, since the accounting profession is the basic foundation that can access real and confidential numbers and documents and ensure the extent of management’s commitment to instructions. The laws and regulations in force are within the legislation and laws to limit any deviation in work that could lead to loss of opportunities for progress in completing work, and moving away from personal interests to reach the public interest.The research also focused on the methods that can be followed to reduce the administrative and financial corruption gap. The researcher relied on a questionnaire distributed to a group of accountants and auditors, academics and professionals, and relying on SPSS statistical analysis to reach the research requirements and reach the most important conclusions and recommendations. Among the most important Conclusions: There is a relationship between the accumulated experience of those working in accounting and oversight to reduce the phenomenon of administrative corruption. The researcher also recommended the importance of relying more on those with accumulated experience at work, especially in the field of oversight within the formations of economic units.