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Activities that have tasks and functions according to their provisions require fixed assets, which are an important component in supporting their operations. Indonesia uses Government Accounting Standard Statement (PSAP) Number 07 on fixed asset accounting as the asset treatment system. Every government agency that reports on its accounting treatment, including recognition, valuation, presentation, and disclosure, must use this standard statement. In addition, as a task support unit for the Tarakan City Tourism Office, the Tourism Office also provides financial reports. The purpose of this study is to determine whether this office has presented financial statements in accordance with PSAP No. 07. This research uses a qualitative descriptive approach with data collection through interviews, observation, and documentation. The results of this study indicate that the asset components of PSAP No. 07, namely asset classification, recognition, measurement, valuation, expenditure, depreciation, termination and disposal, and disclosure have met the principles of PSAP No. 07 on fixed asset accounting.

The Community Service Activity (PKM) by ITSKes Muhammadiyah Selong aims to improve the ability and readiness of TPS Supervisors in carrying out supervision and understanding the rights and obligations in supervising TPS in the 2024 Simultaneous Elections (Pilkada) in Montong Gading District, East Lombok Regency. The Capacity Building Activity in the Technical Supervision Work Meeting was carried out for 1 day with a pull day system. In the first session from morning to afternoon, the capacity and abilities of TPS Supervisors were strengthened regarding the tasks and strategies for supervision before voting at TPS. After that, in the afternoon session, a technical understanding was provided regarding the procedures for supervision at TPS during the voting process until the vote counting for the 2024 Simultaneous Election based on KPU Regulation Number 7 of 2024. The last session was a discussion about the material or things that might arise when carrying out supervision at TPS. Capacity building activities in the technical work meeting for Supervision for the 2024 simultaneous elections took place at Lesehan Kebon Dowe, Lendang Belo Village, Montong Gading District on Saturday, November 23, attended by 71 participants from TPS Supervisors throughout Montong Gading District. The agenda for the capacity building activities for TPS Supervisors took place smoothly and conducively and all participants were able to understand the material presented, starting from the regulations or technical instructions for voting and vote counting as well as the supervision patterns that must be carried out by TPS Supervisors based on the provisions of laws and regulations applicable to the 2024 Simultaneous Elections.

The exponential growth of the Internet of Things (IoT) introduces a multitude of security challenges, as a vast number of connected devices often operate with inadequate protection measures. This vulnerability heightens the risk of cyberattacks, data breaches, and hacking, exposing systems and sensitive information to increased threats. Ensuring security in the IoT ecosystem while considering this rapidly expanding technology's physical limitations and specific requirements is a complex task. This article comprehensively analyzes the primary vulnerabilities and risks associated with IoT, exploring innovative strategies and effective solutions to strengthen its security framework. The article highlights the critical role of secure device authentication, data encryption, regular updates, and continuous monitoring by addressing the intricacies of communication protocols and emphasizing the need for standardization. Ultimately, this work advocates for a holistic approach to IoT security, where robust, adaptable solutions are developed to safeguard against the evolving landscape of cyber threats.

Teachers are people who carry out teaching or educational activities in a place, either in formal or non-formal educational institutions. Teachers are classified as a profession because teachers have expertise obtained through special education and training, which is stipulated and explained in Law number 14 of 2005 in Chapter IV Articles 8 to 12 which explain and determine the qualifications, competencies, and certification of teachers. Teachers are professional positions that have the main task of educating, guiding, teaching, directing, training, assessing, and evaluating students or learners. So in addition to being required to have competence, a teacher must also be able to develop attitudes and levels related to the development of learning and professionalism.

This research is motivated by the fact that the Ciamis Regency Inspectorate apparatus has not performed well in carrying out supervision in accordance with the Regulation of the Minister of Home Affairs Number 61 of 2019. In the Ciamis Regency Inspectorate, this can be seen from the results of the Ciamis Regency Inspectorate performance report, several problems were found. The purpose of this study is to determine the strategy for improving the performance of the apparatus in implementing supervision at the Ciamis Regency Inspectorate. This study used a descriptive method with a qualitative approach. The informants in this study were 4 people, namely the Inspector, Secretary of the Inspectorate, Head of Planning and Programs and representatives of regional inspectors. Data analysis was carried out on data collected from both observation and interview results. The data analysis stage was carried out with qualitative analysis. The results of the study showed that: 1) The performance of the apparatus at the Ciamis Regency Inspectorate was not optimal, this was because the Inspectorate as one of the supervisory institutions responsible to the Regent had not been able to create transparency, objectivity, more effective supervision efficiency, and more accumulative and accountable. Therefore, the Inspectorate is not only faced with the problems of functional tasks but also with coaching tasks. 2) The implementation of supervision in carrying out its activities as a supervisor of the implementation of regional government cannot be separated from the factors that influence the implementation of the supervisory function carried out on the implementation of regional government. These factors are: internal factors, namely the number of supervisory officers is still limited, and external factors, namely the availability of many mandatory tasks that must be carried out and negligence of the object of inspection. 3) The Inspectorate as an internal supervisor is required to make a major contribution to improving the quality of the implementation of Regional Government, but on the other hand, its capacity is not yet sufficient to carry out its main tasks and functions with various problems and limitations.

Background: According to the Regulation of the Minister of Health of the Republic of Indonesia Number 24 of 2022 concerning Medical Records, they are documents that contain patient identity data, examinations, treatment, procedures and other services that have been provided to patients. Minimum Hospital Service Standards Completeness of filling in medical records 24 hours after completion must reach 100%. Objective: To determine the completeness factor in writing the patient's name in the patient's medical record at the hospital. Method: This research uses a literature review method. Results: The highest percentage of completeness in writing patient names was in research journals with a percentage of 98%, while the lowest percentage was 56%. Conclusion: From the results of a review of the completeness of writing patient names in hospital medical records, it was found that the completeness results were not 100% and not all hospitals had SOPs regarding procedures for writing patient names. Suggestion: Create an SPO for procedures for writing patient names that comply with standards so that officers can carry out these activities with guidelines. Background: In accordance with Republic of Indonesia Health Minister Regulation Number 24 of 2022, medical records are records that include information about a patient's identity, medical examinations, treatments, procedures, and other services rendered to them. Minimum Requirements for Hospital Services Within 24 hours of finishing, all medical records must be 100% complete. Goal: To ascertain the degree of completeness in entering the patient's name in the hospital's medical file. Method: A literature review approach is used in this study. Findings: Research journals had the highest percentage of complete patient names (98%) and the lowest percentage (56%) of complete patient names. Conclusion: A review of the completeness of writing patient names in hospital medical records revealed that not all hospitals have standard operating procedures (SOPs) pertaining to patient name writing, and the findings were not 100% complete. Recommendation: Establish a standard operating procedure (SPO) for writing patient names that adhere to standards so that officers can perform these tasks in accordance with protocols.

Public service is any form of service or service provided by a government or public institution to the public in general. Administrative services are intended to facilitate the needs of citizens in administrative matters such as identity cards, business permits and other administrative services. This study aims to analyze the performance of administrative services in Kantor Lurah Sei Putih Tengah and to observe any obstacles that are inhibiting the functional performance in this Lurah Office. It shows that there are still obstacles in the performance in the administrative service in Kantor Lurah Sei Putih Tengah. The research method used is a descriptive method with a qualitative approach aimed at understanding in depth how and why a phenomenon occurs, as well as to dig the meaning contained in it from the point of view of the subject being studied. Data collection is done with interviews, observations, and documentation techniques. The results of the study show that the officers of the Kantor Lurah Sei Putih Tengah have performed their basic duties and functions fairly well. It's seen from the division of work that's not just accumulated in one of the officers. Lurah as head of office and secretary lurah as chief of office has done his job while monitoring and overseeing his employees. In terms of timing, it appears that the Lurah Sei White Office has already tried to complete the letter on time but there are still frequent delays because Lurah is often not in the office and can not sign the letter. In the case of typing also Lurah Sei White Central Office still frequently occur typing errors caused by the number of files that come in with the same deadline so that the lack of concentration resulted in typing mistakes to writing errors on the file. Kantor Lurah Sei Putih Tengah has performed its administrative tasks quite well but not to the maximum.  

Topic modeling is an integral text mining component, employing diverse algorithms to uncover hidden themes within texts. This study examines the comparative performance of prominent topic modeling techniques on news headlines, which is characterized by brevity and specific linguistic style. Given the corpus originates from a non-native English-speaking country, an additional layer of complexity is introduced to the task. Our research explores the feasibility of employing a committee approach for topic modeling, evaluating the efficacy and challenges of various methods in practical settings. We applied three techniques—Latent Dirichlet Allocation (LDA), Non-negative Matrix Factorization (NMF), and BERTopic—to create models with a fixed number of topics (n=40). These models were then tested on approximately 150,000 news headlines. To assess topic coherence, we utilized Word2Vec, human evaluators, and two large language models. Statistical tests confirmed the significance and impact of our findings. BERTopic demonstrated superior coherence compared to NMF, though slightly, but consistently outperformed NMF and LDA according to human and LLM evaluations. The notable disparity in LDA's performance relative to BERTopic and NMF underscores the importance of carefully selecting a topic modeling technique, as the choice can significantly influence the outcome of the analysis.

Since 2017, the Ministry of Agrarian Affairs and Spatial Planning/Head of the National Land Agency has been tasked by President Joko Widodo to complete land registration across Indonesia by 2025 through the Complete Systematic Land Registration Program (PTSL). Based on Ministerial Regulation ATR/BPN Number 12 of 2017, updated with Number 6 of 2018, this program aims to provide legal certainty and protection of land rights for the community. However, many people, especially in North Gorontalo Regency, still do not understand how to obtain land certificates due to a lack of information and education about PTSL. This research aims to explore government policies that provide land ownership certificates as legal protection for the community. Better coordination is needed between local governments and the Ministry of ATR/BPN to raise public awareness of the importance of land certificates, which not only guarantee ownership but can also be utilized as business capital. The PTSL program is expected to improve community welfare and reduce land disputes. Research findings indicate that public understanding in North Gorontalo Regency remains low, with obstacles such as a lack of information, complicated procedures, and limited access. Government policies need to include regulatory simplification and increased transparency as well as public services.

The election organizers are regulated in Law Number 7 of 2017 as institutions that organize elections, consisting of the General Election Commission (KPU), the Election Supervisory Agency (Bawaslu), and the Honorary Council of Election Organizers (DKPP) as a unified election task force. The supervisory board elects members of the council, parliament members, representatives of state bodies, the president and vice president, as well as members of the people's representative council directly from the people. To implement Law No. 7 of 2017, the independence and autonomy of election organizers are required. These institutions will later have specific regulations to handle violations committed by election organizers. The mechanism for resolving violations by election organizers is regulated in DKPP Regulation Number 2 of 2019. This regulation contains several procedural rules for DKPP sessions, which then result in final and binding decisions. The problem formulation in this writing includes, How is the concept of handling ethical code violations of election organizers, and How to find an ideal model for handling ethical code violations of election organizers. The research method used is normative juridical writing. The handling of electoral criminal offenses, which has not been optimal as described above, is due to the supervisory scope of Bawaslu, as mandated by the Election Law, not being implemented maximally. Article 486 paragraph (2) stipulates that "Gakkumdu as referred to in paragraph (1) is attached to Bawaslu, Provincial Bawaslu, and Regency/Municipal Bawaslu" and Article 486 paragraph (4) states that "Investigators and prosecutors as referred to in paragraph (3) carry out their duties full-time in handling election criminal offenses." These two provisions emphasize that the scope of control over the process of handling electoral criminal offenses conducted by the Gakkumdu center lies within Bawaslu, not within each institution.

Technological developments are increasingly rapid, as evidenced by the large number of individuals and businesses from various industries who depend on computers to support their daily operations, as well as the small, medium and medium sectors. Large companies that already manage payroll processing tasks every month certainly require the use of computers so that the process can function properly. It is hoped that the web-based stationery sales information system at Istana Anugerah can stimulate public interest in purchasing the shop's merchandise. This information system is expected to facilitate consumers' ability to place orders from any location without having to physically visit the store, as well as facilitating the sales department's ability to produce sales reports more quickly and without errors.

This research aims to analyze the organizational culture at the Representative Office of the Audit Board of the Republic of Indonesia in Gorontalo Province. This research uses a qualitative research approach. The data collection techniques include observation, interviews, and documentation. The data analysis techniques involve data reduction, data presentation, and conchading. The results of the research indicate that the organizational culture at the Representative Office of the Audit Board of the Republic of Indonesia in Gorontalo Province is analyzed hased on the research focus and sub-focus, which involves seven principles of organizational culture, such as innovation, the team orientation, the result orientation, and the member orientation. Morcover, the principle of aggressiveness has been well-implemented, Furthermore, the principle of innovation is demonstrated by the existence of web pages for cach sub-division that the employees can access. The principle of meticulousness is shown in the public relations division, where employees must carefully draft letters, particularly in the letters' numbering system. Additionally, the principle of team orientation is observed, where employees are divided into groups tasked with conducting audits in the Gorontalo Province. These groups focus on both result orientation and member orientation. Result orientation includes work plans that most be achieved within five years, while member orientation includes the requirement for employees to participate in training to develop their capacities. The principle of aggressiveness is reflected in how all employees are expected to meet deadlines to achieve the set targets. However, the principle of courage is not yet fully optimized because some employees hesitate to try new things and are reluctant or fearful to express their opinions.

This research is motivated by the leadership of the wife of a pastor whose husband died in continuing the transition of service as pastor of the congregation. After the death of the husband who was the church pastor, the duties and responsibilities of church ministry were automatically assigned to the wife as the continuing pastor. After being approved as continuing pastor, the wife will play a very important role, her role will be the same as the previous pastor, carrying out congregational pastoral services such as pulpit service, embracing, guiding, nurturing, serving and leading as well as building relationships with congregation members and servants. The differences in leadership of wives whose husbands die will be directly visible when carrying out their duties and responsibilities as pastors of the congregation which will have an impact on the effectiveness of the ministry. Therefore this research takes the topic “duties and responsibilitities of a pastor’s wife whose husband dies on the effectiveness of services at the muliorejo gospel spreading church”. With the aim of the research to determine and analyze the transition of duties of a pastor's wife whose husband died on the effectiveness of service at the muliorejo gospel spreading church and to find out and analyze the responsibilities of a pastor's wife whose husband has died regarding the effectiveness of the ministry at the muliorejo gospel spreading church. This research was conducted using descriptive qualitative methods, the data obtained in this research used an interview approach and recorded conversations via cellphone recordings with 12 informants. The conclusion obtained from this research is that there was a change in duties experienced by the wife of a shepherd whose husband died, this change was due to a change in duties with a different position status. From previously only being a companion to her husband who was the pastor of the congregation, she has now become a continuing pastor because of her husband's death. With the task that the mother shepherd received as continuing shepherd at the muliorejo gospel spreading church making him a person who is full of love, has a high caring nature, is firm in leading and practicing a holy life so as to support the effectiveness of ministry in the church. The leadership responsibility of a pastor's wife whose husband has died directly contributes to the effectiveness of the ministry at the muliorejo gospel spreading church. The effectiveness of the service that occurs at the muliorejo gospel spreading church is carrying out physical construction of the church, experiencing an increase in the number of souls, increasing church activity programs and opening a new church branch which will be ratified on May 5, 2024.  

The Regional People's Representative Council's Pokir is the result of absorbing community aspirations conveyed by members of the Regional People's Representative Council in official and informal forums. This Pokir aims to ensure that regional development policies reflect the needs and desires of the local community.To determine the role of the Aceh Singkil Regency People's Representative Council in formulating regional development policy plans through the Main Thoughts (Pokir) of the Regency People's Representative Council In legal research, there are two types of research, namely normative (doctrinal) research and empirical research. The type of research used in compiling this thesis is a combination of normative (doctrinal) research and empirical research. Data collection methods are techniques or methods that can be used by researchers to collect data. Techniques in designating an abstract word that is not manifested in objects, but can only be seen in its use through: questionnaires, interviews, observations, exams (tests), documentation, and others. The data analysis technique used in this legal research uses qualitative analysis methods Based on the results of the study, the Regency People's Representative Council also plays a role in determining the regional budget that will fund various development programs. In this process, the District People's Representative Council must ensure that the budget prepared reflects the development priorities that have been set based on community aspirations. Thus, the District People's Representative Council not only acts as a political representative, but also as a supervisor of budget use to ensure transparency and accountability in regional financial management. The results of the discussion regarding the role of the Aceh Singkil District People's Representative Council (DPRK) in preparing the main ideas (Pokir) show that the DPRK has a crucial role in regional development policy planning. In accordance with the Regulation of the Minister of Home Affairs Number 86 of 2017, the DPRK functions as a liaison between the community and the regional government by preparing Pokir that reflects the aspirations and needs of the community.So it can be concluded that according to the regulations, the District People's Representative Council is tasked with preparing the Main Ideas (Pokir) which are the results of absorbing community aspirations. This Pokir is then submitted to the regional government to be used as a basis for preparing development planning documents, such as the Regional Medium-Term Development Plan (RPJMD) and the Regional Government Work Plan (RKPD).  

Government Administration plays an important role in the government's large involvement in the development process in the administrative system. For this reason, in order for development goals to really be achieved as expected, what must be considered is the existence of government officials who have competence in making village government administration. The formulation of the problem proposed in this study is How to implement the supervisory function by the Inspectorate in increasing compliance with the implementation of village government administration? What obstacles are faced in the implementation of the supervisory function by the Inspectorate in improving compliance with the implementation of village government administration? What efforts are made in the implementation of the supervisory function by the Inspectorate in increasing compliance with the implementation of village government administration? The method used is a qualitative descriptive research method. The results of the study show that the supervisory function by the inspectorate as well as the function of the supervision itself that must be carried out by the inspectorate is to strengthen the sense of responsibility of employees who are assigned tasks and authorities in the implementation of work. Educating employees to carry out their work in accordance with the established procedures. prevent negligence, weakness and irregularities so that unwanted losses do not occur, correct mistakes and misappropriations so that in the implementation of work do not experience obstacles and wastes, have been implemented in accordance with existing rules, but the results have not been able to increase compliance with the implementation of Village Government administration in Cijulang Village, Pangandaran Regency. The obstacles faced in the implementation of the supervisory function by the Inspectorate in increasing compliance with the implementation of village government administration in Cijulang Village, Pangandaran Regency, the most important are the human resources of the village government who do not want to study it and the limited auditors of the Pangandaran inspectorate, so that with a large number of villages it has an impact on the supervision process that is not in accordance with its function. Efforts made in the implementation of the supervisory function by the Inspectorate in improving compliance with the implementation of village government administration in Cijulang Village, Pangandaran Regency, are by doing the following things. An advisory services program is carried out by coming to villages to provide consulting services related to village administration management and village financial management or regarding the implementation of village government.

The aim of the activity is information on waste management and waste management practice activities to reduce the impact caused by waste based on Regional Regulation Number 3 of 2013 concerning Waste Management. The service method used: 1. Direct observation, namely the service member comes directly to the service location to collect data. We do this before and during the activity. 2. Carrying out environmental improvement project planning activities where we divide the team into several tasks and activities, namely, the first step is providing education regarding waste management legislation in the DKI Jakarta Provincial Government area and the impact of waste on the living environment, the second step is providing training in making technology household waste management. 3. Conduct joint evaluations and sharing to find mutual agreement in making environmental improvements. Results of community service activities Community service activities were carried out on Saturdays and Sundays, from March 14 2020 to March 15 2020 at 09.00 to 13.00 WIB located in the Jagakarsa sub-district area in several Jagakarsa sub-districts, South Jakarta. This community service activity was carried out to provide information regarding Waste Management in the DKI South Jakarta Region regarding the Implementation of Regional Regulation Number 4 of 2019, Amendments to Regional Regulation Number 3 of 2013 concerning Waste Management. Conclusion The training participants were very enthusiastic and proactive in all activities from the beginning to the end of the activity, it was proven that the many questions were mutually constructive in order to improve the environment for the better and maximize waste as a valuable value that can be used in society as economic value for the community.

Based on data from the Central Statistics Agency (BPS) for 2021, the number of couples of childbearing age (PUS) in Denpasar City ranks third with a total of 81,575. In Denpasar City, the number of active family planning (FP) participants is 63,024, while those not using contraception number 10,730, and new FP participants amount to 7,840. Choosing contraception is not an easy task for healthcare providers or related agencies, as the decision must align with the individual needs of each person. In North Denpasar, there are 21,545 PUS, with 15,854 active FP participants and 5,691 not using contraception. The relatively low number of active FP participants in Denpasar City indicates a lack of understanding of the importance of contraception within families. The main issue in Denpasar City regarding the family planning program is the insufficient use of contraceptives, as evidenced by many families having more than two children, some even reaching five. This study aims to analyse the factors affecting contraceptive use in North Denpasar. Data analysis was performed using path analysis with SPSS software. The results indicate that: 1) education level negatively affects contraceptive use in North Denpasar; 2) income level and patriarchal culture positively affect contraceptive use in North Denpasar. This implies that higher income and stronger patriarchal culture are associated with higher contraceptive use in North Denpasar; 3) education level and income negatively but not significantly affect fertility in North Denpasar, suggesting that these factors do not have a significant impact on fertility; 4) patriarchal culture and contraceptive use positively but not significantly affect fertility in North Denpasar, indicating that these factors also do not significantly impact fertility.

This research focuses on the implementation of flood management policies in South Tangerang City with suboptimal flood management problems. The problems that were found were that the coordination carried out by stakeholders was tentative, there were obstacles in communication on the condition of the social environment, expecially in terms of public awareness of protecting the environment, was still lacking because rubbish was still found in rivers and canals. The aim of this research is to determine the extent of implementation of flood management policies in South Tangerang City. This research uses a qualitative approach with descriptive methods, and data is obtained trought observation, interviews and documentation. This research uses the Van Meter and Van Horn theory with 6 (six) indicator, namely: a) Policy Size and Objectives; b) Resources; c) Characteristics of The Implementing Agent; d) Attitude and Tendencies; e) Inter-Organizational Communication and Implementation Activies; f) Economic, Social and Political Environment. The result of the study show that policy measures and standards are appropriate but there needs to be an increase in disaster outreach and training. Then the quantitiy or number of Task Forces to go into the field is still insufficient. The availability of an organizational structure and regulations responsible for implementing flood management is quite good. Policy implementers understanding of flood management policies in quite good and has received a positive response from policy implementers. Apart from that, the communication that exists between OPDs and village officials is quite good, characterized by delibration. The economic, social and political environmental conditions are quite good, but there needs to be an increase in public awareness of protecting the environment by not throwing rubbish into rivers or waterways. 

This research explores the experiences of nurses in carrying out their main duties and functions at the Panamas Community Health Center. Qualitative methods with a phenomenological approach are used to gain an in-depth understanding of this phenomenon. Data was collected through in-depth interviews with 12 nurses selected by purposive sampling. Data analysis using the Colaizzi method produced five main themes: (1) Nurses' activities in health services, (2) Tasks carried out by community health center nurses, (3) The importance of good health program management, (4) Management of duties and authority in health services, and (5) Shortage of health and non-health personnel and multifunctionality in health services. Research results show that nurses often have to take over the roles of doctors, administrative staff, and pharmacists due to limited human resources even though these tasks should not be their responsibility. This causes nurses to lose focus in carrying out their main duties, nurses feel that their main role as care providers is disturbed. Nurses also run various health programs and serve as physician assistants, although these roles often exceed their duties. The importance of good health program management was emphasized, as many participants experienced difficulties in achieving targets, reporting and patient monitoring. Management of tasks and authority includes handover of tasks, delegation of daily tasks, and delegation of authority, however socialization to staff has not been comprehensive. Lack of human resources causes nurses to carry out multiple roles which hinders their professional development. This research recommends strengthening competency and further training for nurses, increasing legal awareness regarding the delegation of authority, integrating health management education in the nursing curriculum, as well as increasing the number and qualifications of human resources in community health centers.

Law Number 17 of 2023 concerning Health brings significant changes in the handling of medical professional errors in Indonesia. This research aims to analyze the mechanism for the formation and authority of the Medical Dispute Settlement Council as well as the role of the state in Gustav Radbruch's legal perspective. The research method used is a normative juridical approach with descriptive analysis. The research results show that this law integrates various previous regulations, establishing a permanent or ad hoc assembly to uphold ethical standards and professionalism for health workers. The Assembly is tasked with handling complaints and alleged disciplinary violations before they enter the realm of criminal law, offering fairer and more efficient dispute resolution through a restorative and non-litigation approach. The role of the state is very important to guarantee justice, legal certainty and benefits, ensure that the assembly operates fairly and transparently, and provides fair legal protection for patients and medical personnel.