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This study aims to determine the effectiveness of supervision conducted by the Environmental and Sanitation Agency (DLHK) of Karawang Regency regarding the mining activities of PT Mas Putih Belitung based on Law Number 32 of 2009 concerning Environmental Protection and Management. The study also examines the obstacles faced in monitoring the impacts of mining activities on public health and the environment. The research used an empirical juridical method with legislative and empirical approaches. Data were collected through interviews, observations, and literature studies, then analyzed qualitatively using Soerjono Soekanto’s theory of legal effectiveness. The findings show that DLHK supervision has been implemented but has not yet operated effectively. Several factors contribute to this condition, including limited human resources, inadequate facilities and infrastructure, weak administrative law enforcement, low community participation, and insufficient compliance by the company in environmental management practices. Therefore, stronger supervision, improved law enforcement, and greater collaboration between government, companies, and communities are necessary to ensure environmental protection and public health sustainability.

Internal control is a crucial aspect for SMEs in maintaining the reliability of revenue recording and preventing the risk of misappropriation. This study aims to analyze the implementation of internal control in the revenue cycle at Exmo Tea Café and to evaluate its effectiveness through internal audit. The research uses a qualitative descriptive approach with data collection through interviews with management personnel directly involved in transactions and financial recording. The analysis is conducted using the COSO framework, which includes five main components: control environment, risk assessment, control activities, information and communication, and monitoring. The research results indicate that Exmo Tea Café has implemented several basic elements of internal control, such as recording transactions through a cashier application, daily cash reconciliation, and reporting to the owner. However, the effectiveness of these controls is still limited because the segregation of duties between receiving and recording is not optimal, risk assessment is reactive, documentation and report archiving are not systematic, and monitoring is conducted informally. In addition, there are no formal policies regarding operational standards (SOPs) or internal audit procedures that could serve as guidelines for continuous control implementation. These conditions have the potential to lead to risks of fraud, recording errors, and delays in financial reporting. Therefore, these findings underscore the need for a comprehensive enhancement of the internal control system, including strengthening the separation of duties, conducting preventive risk assessments, providing employee training related to financial governance, as well as implementing more formal monitoring and documentation. These improvements are expected to increase reporting accuracy, operational effectiveness, and minimize the potential for errors or fraud in the company's financial activities.  

This study aims to examine the implementation of post-mining environmental rehabilitation programs carried out by PT Bukit Asam Tbk in the Tanjung Enim mining area, South Sumatra. Coal mining activities have significant ecological impacts, especially on vegetation damage, soil erosion, and habitat degradation. In this context, rehabilitation efforts are a crucial step to restore the ecosystem and ensure environmental sustainability. The method used in this study is a qualitative literature study with a descriptive-analytical approach to official company documents, environmental reports, and relevant academic references. The results of the study indicate that PT Bukit Asam has implemented various rehabilitation strategies, including revegetation, wastewater management, and community empowerment through agroforestry programs. The success of this program is reflected in the increased vegetation cover, land stability, and biodiversity indicators in the reclamation area. However, challenges such as natural factors and limited supervision still need to be addressed. In conclusion, the rehabilitation practices carried out by this company can be used as a model for sustainable post-mining management in Indonesia. This study recommends the need for multi-sector collaboration and increased transparency and monitoring technology to support long-term effectiveness.

This study aims to analyze the cash disbursement accounting system for building maintenance at PT Bernofarm Pharmaceutical Company, a national pharmaceutical firm that has implemented an Enterprise Resource Planning (ERP) system. The primary issue addressed is the effectiveness of internal control mechanisms in handling cash disbursements, particularly cash transactions that are susceptible to errors and fraud. A qualitative descriptive case-study approach was adopted, using the COSO Framework—including control environment, risk assessment, control activities, information & communication, and monitoring. Data were collected through direct observation, interviews, and internal document analysis. Findings indicate that PT Bernofarm has implemented segregation of duties, tiered authorizations, and effective use of ERP for recording and disbursing funds. Nonetheless, weaknesses were found regarding the timely submission of cash transaction receipts and delays in physical document reporting, which affect data accuracy. Consequently, strengthened reporting procedures and a more comprehensive digital archiving system are recommended. This research offers practical contributions to reinforcing digital-based cash disbursement accounting systems and highlights the importance of adaptive internal control in the context of cash transactions.

Occupational health and safety (OHS) is a crucial aspect that must be addressed by companies to protect employees from the risks of accidents and health issues in the workplace. This study aims to examine the legal responsibilities of companies regarding the implementation of OHS and to explore the challenges they face in fulfilling these obligations. The research method used is descriptive qualitative, by collecting data through literature studies and in-depth interviews with relevant parties. The results show that companies generally have a good understanding of their legal obligations related to OHS, which is reflected in policies and routine training provided to employees. However, the implementation still faces several obstacles such as limited facilities, lack of supervision, and low work discipline, all of which affect the effectiveness of OHS practices. Legally, the regulations governing OHS are adequate, but law enforcement and monitoring must be improved to ensure that companies fulfill their responsibilities optimally. Furthermore, the social and ethical dimensions are also essential in building a safety culture that supports employee well-being and business continuity. In conclusion, the legal responsibility of companies for OHS must be implemented comprehensively and sustainably to ensure a safe and productive work environment.

This community service activity aims to improve the understanding and implementation of organizational work culture at PT Aras Bina Energi in order to create a more productive and harmonious work environment. This program is carried out through three main stages, namely socialization, technical training, and assistance in implementing organizational work culture. Initial socialization was conducted to raise the awareness of leaders and employees regarding the importance of work culture in supporting organizational effectiveness. Furthermore, technical training was provided to equip employees with skills in adopting work culture values that are in accordance with organizational characteristics. The final stage was assistance in implementing the work culture, with monitoring and evaluation to ensure the sustainability of positive changes. The results showed that employees' understanding of work culture increased from 40% to 85% after socialization. The implementation of a more adaptive work culture also had an impact on increasing compliance with company regulations, reducing the rate of late work from 18% to 7%, and increasing employee productivity. In addition, changes in a more democratic leadership style improved work motivation and employee satisfaction, with satisfaction scores increasing from 3.2 to 4.1 on a scale of 5. This program demonstrates that systematic and sustainable management of an organization's work culture can have a positive impact on its employees

Hari Wahyudi, English translation. This study aims to describe the effectiveness of the company's waste control at the Prabumulih City Environmental Service. This research was conducted for three months using a descriptive qualitative approach. Data was collected through interviews, observation, and documentation. Data analysis techniques were carried out by presenting data, reducing data, and drawing conclusions. The results showed that from the aspect of Organizational Characteristics, namely the form of supervision carried out by the Environmental Service through employees who worked in the field, it was approved and recommended by the Head of the Department of Environment. For specialized employees or field staff who carry out supervision, there must be a specialization to support better work abilities, as well as DLH employees in carrying out their duties, namely supervising companies that are directly related, more flexible and able to adapt, if this is indeed the case. not something urgent. For the Environmental Characteristic aspect, it is important for employees to adapt to the work environment, in this case, the Prabumulih City DLH employees must be able to adjust the conditions in the DLH office and also adapt to the conditions in the field in carrying out supervision in the hope that any decisions to be taken are right there. Aspects of Employee Characteristics, namely DLH employees in having good quality because they are in accordance with the educational qualifications and skills possessed, then also in carrying out employee duties ensuring that every company in Prabumulih City can progress but still ensuring the environment in the form of rivers, land and others does not damaged by pollution. As for the aspects of Management Policy and Practice, namely internal vertical and horizontal communication within the DLH Department, it is quite good, then communication with other institutions is also quite good. Then at the DLH Office, there are rarely awards given to employees, so it can be said that the reward system has not been able to stimulate employees to seek effective performance creation and performance and performance development.

Hari Wahyudi, English translation. This study aims to describe the effectiveness of the company's waste control at the Prabumulih City Environmental Service. This research was conducted for three months using a descriptive qualitative approach. Data was collected through interviews, observation, and documentation. Data analysis techniques were carried out by presenting data, reducing data, and drawing conclusions. The results showed that from the aspect of Organizational Characteristics, namely the form of supervision carried out by the Environmental Service through employees who worked in the field, it was approved and recommended by the Head of the Department of Environment. For specialized employees or field staff who carry out supervision, there must be a specialization to support better work abilities, as well as DLH employees in carrying out their duties, namely supervising companies that are directly related, more flexible and able to adapt, if this is indeed the case. not something urgent. For the Environmental Characteristic aspect, it is important for employees to adapt to the work environment, in this case, the Prabumulih City DLH employees must be able to adjust the conditions in the DLH office and also adapt to the conditions in the field in carrying out supervision in the hope that any decisions to be taken are right there. Aspects of Employee Characteristics, namely DLH employees in having good quality because they are in accordance with the educational qualifications and skills possessed, then also in carrying out employee duties ensuring that every company in Prabumulih City can progress but still ensuring the environment in the form of rivers, land and others does not damaged by pollution. As for the aspects of Management Policy and Practice, namely internal vertical and horizontal communication within the DLH Department, it is quite good, then communication with other institutions is also quite good. Then at the DLH Office, there are rarely awards given to employees, so it can be said that the reward system has not been able to stimulate employees to seek effective performance creation and performance and performance development.

Occupational safety and health (K3) is an important aspect that must be considered in the workplace to maintain employee welfare and increase company productivity. This research aims to evaluate the implementation of K3 at PT. Medan Smart Jaya and its impact on employees and the company as a whole. Through analysis of the results and discussion, it is concluded that the implementation of K3 at PT. Medan Smart Jaya has provided positive results. The work safety programs implemented have succeeded in reducing the number of work accidents, reducing injury rates and increasing employee productivity. These results show that the company is committed to creating a safe and healthy work environment for all employees. However, there are several aspects that still need to be considered in order to increase the effectiveness of implementing K3 in PT. Medan Smart Jaya. First, work safety training programs need to be refined and updated regularly to remain relevant to technological and regulatory developments. Second, employees' active involvement in work safety and health efforts needs to be increased, so that they feel responsible for the safety of themselves and their colleagues. Third, routine monitoring and evaluation needs to be carried out periodically to ensure that all safety procedures and regulations are strictly followed by all employees. Fourth, companies must continue to promote a safety culture in the workplace through various means, such as providing rewards for good safety practices and improving communication about work safety issues. By taking these steps, PT. Medan Smart Jaya can continue to improve the implementation of K3, creating a safer, healthier and more productive work environment for all employees. Apart from that, the company can also strengthen its reputation as a workplace that is responsible and oriented towards employee welfare.

In an increasingly competitive and dynamic business era, companies are faced with increasing pressure to achieve success. To achieve this goal, operational efficiency, effectiveness and consistency are key. Standard Operating Procedures (SOPs) are present as an important instrument in guiding companies towards this achievement. SOPs are written guidelines that detail the steps and procedures that employees must follow in carrying out their daily tasks. A good SOP implementation helps companies ensure that every step taken by employees is in accordance with the set standards, reduces the possibility of errors, and improves the quality of the final result. However, awareness of the importance of SOPs is still uneven among companies, and many have difficulty in implementing them effectively. SOPs play a crucial role in improving operational efficiency, reducing the risk of errors, and ensuring compliance with regulations and industry standards. By providing clear guidance to employees, SOPs help in minimizing confusion, speeding up workflow, and increasing productivity. In addition, SOPs also help in maintaining consistent product quality and ensuring compliance with production standards. The importance of operational consistency cannot be overlooked either, as consistency creates customer trust, improves efficiency, and creates a stable work culture. Effective implementation and management of SOPs are key in ensuring operational success. The implementation process begins with the identification of business processes that require SOPs, development of clear SOPs, employee training, and continuous monitoring and evaluation of SOP compliance and effectiveness. In the manufacturing industry, SOPs are essential in maintaining product quality, occupational safety and health, and supply chain management. SOP helps in maintaining consistent product quality, creating a safe and healthy work environment, and optimizing material flow, inventory, and product distribution. Overall, the implementation of clear and well-defined SOP in various aspects of operations is key to ensuring the sustainability and success of the company. By implementing SOP well, companies can improve operational efficiency, maintain product quality, minimize the risk of errors, and ensure compliance with industry regulations and standards, enabling them to remain competitive in an increasingly complex market.