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This research aims to determine the role of investigation audit techniques, investigative audit standards and investigative audit profesionalism in determining the level of fraud. There have been many fraud cases that have occured, especially in Indonesia, so we need to know the magnitude of the influence of each variable in knowing and disclosing the level of fraud that has occurred. Audit techniques and standards that are applied optimally, complemented by high professionalism of auditors, should produce maximum results in revealing and knowing the level of fraud that has occurred. This research uses qualitative methods by conducting literature studies from previous articles and research. Data sources were obtained from journals, books and articles on the internet that were relevant to the theme of this research. The result of this researchs are that investigative audit techniques and the proffesionalism of investigative auditors have an influence in disclosing fraud to determine the level of fraud that has occurred.

This study aims to determine the role of human resource audits on training and compensation on employee performance and career development as an intervening variable at PT XYZ. The research uses descriptive quantitative method. The population in this study were employees of PT XYZ who were placed in outlets in Taman sub-district, Sidoarjo. The sampling technique in the study used Purposive Sampling Technique with the criteria of employees who deal directly with consumers totaling 35 people. Data obtained by filling out a questionnaire. The data was processed using the SmartPLS statistical tool and analyzed using the inner and outer models. The results of the study found that training and compensation have a positive and insignificant effect on employee performance and training has a positive and significant effect on career development.

This research analyzes the role of the Karang Taruna Organization (OKT) in empowering the community of Tambakrejo Village, Krembung District.  The research method uses a literature review to detail the context and success of social empowerment programs.  Analysis of social, economic and organizational factors, as well as community participation are integrated in the literature review.  Findings highlight the importance of understanding local traditions, gender engagement, and understanding community needs.  Economic factors and resource accessibility influence participation rates.  Responsiveness to feedback, inclusive programs, and developing community networks are strategies to increase participation.  This research provides a conceptual basis for designing effective empowerment programs at the village level involving OKT.

Maros is one of the districst that has interesting tourist attractions known as waterfalls, so that for the sake of sustainability the role of the local government of Maros regency is needed. This type of research uses a qualitative approach, with a sample of 15 people consisting of employees, officers, and the community. Base on the results of the research, it showns that the government’s role as a regulator is always balancing, between the wishes of tourists and tourist objects in bantimurung Nasional Park. A side from being a regulator, the government is also a facilitator, motivator, and dynamicator.

The purpose of this research is to analyze the role of legal counsel in upholding the legal rights and obligations of clients in the criminal justice process as well as the obstacles faced in Atambua District Court, Belu Regency. The research method used in this research is Empirical research. The result of this research is that the role of Legal Counsel in upholding the rights and legal obligations of clients in the criminal justice process at the Atambua District Court of Belu Regency is to provide legal assistance, uphold the human rights of suspects or defendants in court. The obstacles faced by counsel in upholding the rights and legal obligations of clients are that the BAP made by investigators is often denied and denied its truth and legality. The effort of legal counsel in facing the obstacles of assisting suspects or defendants in the Atambua District Court of Belu Regency is to escort the case until the verdict at the court level.

Penelitian ini dilatarbelakangi mengingat pentingnya tanah dan atau bangunan tersebut dalam kehidupan, maka sudah sewajarnya jika orang pribadi atau badan hukum yang mendapatkan nilai ekonomis serta manfaatdari tanah dan atau bangunan karena adanya perolehan hak atas tanah dan atau bangunan dikenakan pajak oleh negara. Pajak yang dimaksud adalah Bea Perolehan Hak atas Tanah dan atau Bangunan (BPHTB) dalam Undang-Undang Nomor 21 Tahun 1997. Penelitian ini bertujuan untuk mengetahui pengenaan pemungutan BPHTB terhadap transaksi jual beli Tanah dan atau bangunan dibawah nilai jual objek pajak (NJOP) di kota Semarang. Disamping itu, untuk mengetahui peranan Notaris/ PPAT dalam pengenaan pemungutan BPHTB. Serta mengetahui hambatan-hambatan yang timbul dan upaya yang dilakukan dalam mengatasi pemungutan BPHTB. Berdasarkan hasil penelitian menunjukkan bahwa Notaris/ PPAT termasuk sebagai salah satu pejabat yang mempunyai peranan penting dalam pelaksanaan pemungutan pajak Bea Pero!ehan Hak atas Tanah dan Bangunan (BPHTB). Dalam kehidupan bermasyarakat kadang-kadang KPPBB tidak mengetahui kejadian ataupun peristiwa yang harus dikenakan BPHTB, misalnya perolehan hak atas tanah dan bangunan karena jual beli. Seperti yang diketahui bahwa perolehan hak atas tanah dan atau merupakan objek yang dikenakan pajak BPHTB, maka untuk memperoleh data mengenai peristiwa jual beli tersebut perlu dijalin kerjasama dengan pihak Notaris/ PPAT. Notaris selain mempunyai wewenang dalam membuat akta yang otentik, juga mempunyai tugas dan tanggung jawab untuk memberikan bantuan penyuluhan hukum. Selain itu Notaris/ PPAT mempunyai kewajiban untuk pelaporan atau pemberitahuan perolehan hak atas tanah dan atau bangunan, berdasarkan ketentuan yang berlaku. Dalam PP No. 34 Tahun 1997- ditentukan bahwa Notaris/ PPAT harus melaporkan perolehan hak atas tanah dan atau bangunan setiap bulan.

Kedudukan pondok pesantren hampir-hampir tidak bisa dipisahkan dari kehidupan umat Islam Indonesia. Lembaga pendidikan Islam tertua ini sudah dikenal semenjak agama Islam masuk ke Indonesia. Sejarah pesantren merupakan bagian yang tidak dipisahkan dari sejarah pertumbuhan masyarakat Indonesia. Hal itu dapat dibuktikan bahwa semenjak kurun kerajaan Islam pertama di Aceh dalam abad pertama Hijriyaah. Pondok pesantren adalah lembaga pendidikan Islam yang tertua di Indonesia. Peranannya sangat   penting  dalam mencerdaskan kehidupan bangsa dan rakyat Indonesia yang telah tercatat dalam sejarah.  Semangat pengabdian itu tetap berlangsung sampai saat ini. Sebagaimana, dilakukan oleh Pondok Pesantren Darul Falah Pagutan yang terus melakukan upaya pengembangan dalam proses pengabdian kepada masyarakat luas. Dewasa ini Pondok Pesantren Darul Falah Pagutan sadar betul bahwa tantangan yang dihadapi  pondok pesantren bukan saja tuntutan pengabdiannya yang harus ditingkatkan, akan tetapi juga tuntutan untuk mempertahankan eksistensinya. Tantangan inilah yang menyadarkan  semua pihak untuk meningkatkan usaha-usaha pembinaan mutu pendidikan dan meningkatkan kualitas manajemen pondok pesantren sesuai dengan harapan Agama dan Bangsa.

Abstract.The aim of this research is to analyze the implementation of the Social Security Administering Agency for work accidents experienced by workers and the implementation of the Social Security Administering Agency for work accidents experienced by workers. This research uses descriptive analytical research with a normative juridical approach. The results of this research show that BPJS Employment protects online motorcycle taxi partners with its five programs, namely; work accident insurance, old age insurance, death insurance, pension insurance and job loss insurance. The obstacle in employment protection for online motorcycle taxi partners is that there are still several online motorcycle taxi partners who are not registered as BPJS Employment participants due to various reasons, which means that protection for online motorcycle taxi partners is still not optimal.    

Street children in the DKI Jakarta area have social problems, they must be trained by professional experts in institutions, therefore social workers are part of the work that is carried out every day to serve dozens, even hundreds of social assistance participants. Good human resource management is needed to ensure that it does not have an impact on increasing social problems on the streets. Therefore, one of the efforts of social workers to properly implement the roles of social workers, one of which is broker. This research aims to determine the causes of children living on the streets, to determine the role of social workers at the Bina Pemuda Taruna Jaya 2 Social Institution and to determine the social functioning of street children at the Taruna Jaya Youth Development Institution 2. This research uses descriptive qualitative research methods. Data collection was carried out by means of interviews, observation and documentation. And determining informants uses purposive sampling. To overcome the social problems of street children, as a social worker, he carries out general roles at the Bina Pemuda Taruna Jaya Social Institution 2. The services provided by the institution to improve the social functioning of street children are in the form of administrative services, health services, family services, practical skills education services , there is social counseling guidance, equipped with basic needs, good social roles and can solve problems on their own.

. Penelitian ini berdasarkan studi pustaka dimana di dalamnya memuat teori-teori yang berkaitan dengan sistem dan teknologi pada proses bisnis dalam organisasi. Informasi yang dikumpulkan dan dianalisis berasal dari tulisan-tulisan sebelumnya yang sampai saat ini membahas isu serupa dan masih sangat signifikan dan sedang dipelajari. Peneliti menggunakan studi kepustakaan untuk mengumpulkan data, terutama untuk menemukan informasi yang relevan dengan masalah yang sedang dikaji. Metode ini mengumpulkan informasi relevan melalui berbagai cara, seperti studi menulis, studi literatur, dan pencarian berorientasi web.

Penelitian ini mengevaluasi efektivitas Sistem Informasi Manajemen (SIM) di Pemerintah Kota Pekalongan dalam meningkatkan kinerja pegawai dan pertumbuhan ekonomi daerah. Melalui metode deskriptif kualitatif, penelitian ini mengumpulkan data melalui wawancara dan analisis dokumentasi. Hasil penelitian menunjukkan bahwa SIM yang terintegrasi dan up-to-date memberikan dasar yang kuat untuk perencanaan efisien dengan data yang akurat. Kualitas informasi yang dihasilkan SIM juga berkontribusi pada penganggaran yang lebih baik. SIM mendukung pengambilan keputusan yang efisien dan membantu pemantauan evaluasi teknis dan pengawasan proyek. Pengguna SIM, meskipun puas secara umum, membutuhkan pelatihan tambahan. SIM juga berperan dalam mendukung pertumbuhan ekonomi daerah dengan mengkoordinasikan proyek pembangunan dan menghubungkan bisnis lokal dengan peluang investasi. Penggunaan Key Performance Indicators (KPI) memastikan pemantauan dan peningkatan kualitas sistem. Saran penelitian ini adalah meningkatkan pelatihan pengguna SIM dan berkomitmen pada pengembangan dan integrasi teknologi baru. Dengan demikian, SIM memiliki potensi besar untuk meningkatkan kinerja pegawai dan pertumbuhan ekonomi di Pemerintah Kota Pekalongan. Penelitian ini dapat memberikan manfaat bagi pemangku kepentingan dan pemerintah daerah dalam memanfaatkan teknologi informasi secara efektif.

The purpose of this study was to determine the role of the Kelurahan Community Empowerment Agency in coordinating development planning, the role of the Kelurahan Community Empowerment Agency in coordinating the planning of community institutions, and the role of the Kelurahan Community Empowerment Agency in planning development activities in a participatory manner in Santi Village, Bima City. This type of research is descriptive qualitative. Data collection techniques are interviews, observation, and documentation. Informants included the village head, village staff, LPM administrators, PKK administrators, Youth Organization administrators, Rukun Warga administrators, Rukun Tetangga, and residents who made arrangements in Santi Village. Determination of informants using purposive sampling technique. The analysis technique used is descriptive qualitative analysis, which starts from data reduction, data display, and verification and conclusion making. The research results obtained are: 1) with regard to coordinating development planning as the role of the Village Community Empowerment Institution, the results obtained have played a role and are in accordance with the mandate of Permendagri Number 5 of 2007 concerning Structuring Community Institutions and Government Regulation Number 73 of 2005 concerning Structuring Village Institutions. 2) With regard to coordinating the planning of community institutions as the role of the Kelurahan Community Empowerment Agency, the results obtained are as follows.

Business ethics play an important role in creating and maintaining a healthy work culture in a company. PT Link Net Tbk is a company that operates based on the principles of business ethics. This research discusses how the application of business ethics principles can influence a company's internal dynamics. The Research was conducted through direct observation. Research shows that business ethics have become the basis for internal policies, decision-making, and management-employee relations. Researchers took two divisions as samples for comparison, namely the construction division and the marketing division. There are differences between the two divisions in maintaining the work environment. Considering that the marketing division has tighter competition between sales some business ethics are not paid attention to, which causes frequent conflicts in the work environment. The results of this research indicate that ethical business practices are critical to maintaining a fair, inclusive, and productive work environment, which will ultimately support the company's long-term success.

Sinar Niaga Sejahtera is a company engaged in the distribution of food and beverages specifically from Garudafood products. Founded by Mr. Sudhamek as the owner of SNS in 1994, SNS's role is very decisive for the development of Garudafood. Because of its role, various kinds of Garudafood products can be obtained by consumers in remote areas throughout Indonesia. SNS already has a number of depots serving hundreds of thousands of customer outlets throughout Indonesia. The aim of this research is to determine the marketing strategy implemented based on the internal and external environment in increasing the sales volume of Garuda Brand products at PT. Sinar Niaga Sejahtera. The types of data used are quantitative data and qualitative data. Quantitative data is calculated data or data in the form of numbers based on the results of questionnaires from respondents which include opportunities, threats, strengths and weaknesses of Garuda Brand products at PT Sinar Niaga Sejahtera. Based on the results of the analysis, it can be concluded that judging from the internal and external factor indicators, the position of the company PT. Sinar Niaga Sejahtera is based on Growth Strategy, namely a strategy aimed at stabilizing the company or a strategy implemented without changing the direction of the marketing strategy. The strategies that can be used are: Market diversification strategy, namely a strategy that uses its strengths to take advantage of long-term opportunities. The suggestions given are that the company should also try to improve its strengths to reduce the weaknesses it has so far so that the company's position can be raised and able to compete competitively. And by anticipating weaknesses so that they do not become threats, companies should be careful with the current situation, by understanding the market more seriously to try to rise through exploiting existing opportunities and minimizing the threats they face through new breakthroughs to find and enter market opportunities. existing ones, for example by marketing new products that are more acceptable to consumers in accordance with current consumer buying interests.

This study aims to explore the role of scientific articles in the development of insight and critical thinking of students at Medan State University. The research method used a survey with 20 respondents. The results show that scientific articles are effective in deepening students' understanding and critical thinking skills. Despite challenges such as language comprehension, scientific articles remain a valuable tool in higher education, supporting students' preparation for a complex future.

Background: Magnetic resonance imaging (MRI) is a cross-sectional imaging technique based on the principle of magnetic resonance of hydrogen atoms due to radio frequency (RF) signals with the same frequency as the precession frequency (lamor frequency). MRI at the beginning of its development used a semiconductor magnetic field with a power of 0.5-1.5 Tesla, but now MRI uses a superconductor magnetic field with a power of 1.5-3 Tesla. One of the advantages of brain MRI in epilepsy cases is that it can display clear information about the anatomy and pathology of the head in general in the temporal lobe area. The use of 3D sequences with isotropic voxels such as SPACE (Sampling Perfection With Application Optimized Contrasts With Varying Flip Angle Evolution) is very useful for generating images with high resolution, thinner cuts, and multi-level reconstruction can be performed in several fragments that allow the acquisition of 3D sequences at one time. Methods: The type used is descriptive qualitative research with a case study approach by conducting interviews with 2 radiology specialists, 1 neurology specialist and 3 radiographers related to MRI brain examinations with clinical epilepsy in August-September 2023 in the Radiology Unit of Prof. Dr. I. G. Ngoerah Denpasar Hospital. G. N. G. Ngoerah Denpasar. Results and Conclusion: This study used five (5) patient data who had clinical epilepsy. Based on the results of observations, interviews and documentation in the radiology unit of Prof. Dr. I.G.N.G. Ngoerah Denpasar Hospital, it can be seen that the procedure for examining MRI Brain with clinical epilepsy is that there is no special preparation, only filling out inform consent. The patient is positioned supine on the examination table with a head fixation device with a head first body position and hands beside the body. Radiographers put the patient into the gantry by setting the isocenter i n the middle of the glabella. After positioning the patient the radiographer sets the parameters using axial T2 Turbo Spin Echo (TSE), sagittal T2 Turbo Spin Echo (TSE), coronal T2 Turbo Spin Echo (TSE), axial T2 Turbo Spin Echo (TSE) dark fluit, axial T1 Turbo Spin Echo (TSE) axial Diffusion Weighted Imaging (DWI) and Susceptibility Weighted Imaging (SWI) and coronal T1 SPACE IR isotropic sequences.In addition, the role of coronal slice T1 SPACE sequences is to clearly see the presence of partical dystrophy, to see the thickening or irregularity of the cortex cerebri clearly. In addition, it is also to see the calcification of the temporal lobe and to measure the volume of the hippocampus.

The purpose of this study was to determine the Analysis of the Role of Amil Zakat Hidayatullah City of Medan in Improving Small and Medium Enterprises for Mustahik This study uses a qualitative research method. The research method used is in-depth interviews on research subjects, observation and documentation. As for the research location, namely the Amil Zakat Hidayatullah Institute, Medan City, the data collection used in this study was Interview, Observation, Documentation The data analysis used in this study is descriptive analysis, where the aim of this analysis is to describe systematically, factually and accurately the facts and the relationship between the phenomena being investigated. The results of the role of amil zakat Baitul Maal Hidaytullah in utilizing zakat through the Indonesian cart and mosque program by increasing SMEs in the city of Medan have yielded quite good results. Given that programs or activities to improve SMEs to the community will provide more ways or opportunities and knowledge to them, not provide fish or money as working capital. Keyword: Amil Zakat, Mustahik, UKM

Pendidikan vokasional memiliki peranan penting dalam membekali para siswa dengan keterampilan dan pengetahuan yang relevan untuk memasuki dunia kerja. Di dalam lingkungan Pendidikan vokasional, pengelolaan pengetahuan memainkan peran penting dalam mengakuisi pengetahuan dan penggunaan pengetahuan dari berbagai sumber. Namun keberhasilan akuisisi pengetahuan tidak hanya terbatas pada aspek akademik, melainkan juga memiliki implikasi signifikan terhadap kesadaran karir siswa. Dalam teori pengembangan karir mengidentifikasi lima tahap perkembangan karir yaitu growth, exploration, establishment, maintenance and decline. Teori ini menekankan pada tahapan dan peran hidup dalam perkembangan karir namun tidak menjelaskan bagaimana mengelola karir individu. Oleh karena itu, penelitian ini bertujuan untuk mengeksplorasi dan mengidentifikasi apakah proses pengelolaan pengetahuan memiliki peran antara kesadaran karir dan kinerja akademik pada siswa pendidikan vokasional dibidang perkeretaapian. Penelitian ini menggunakan metode Structure Partial Least Square (PLS-SEM). Populasi pada penelitian adalah taruna pada tingkat III sebanyak 66 orang. Teknik sampling yang digunakan adalah Teknik Non Probality Sampling yaitu dengan Sampling Jenuh (Sensus) dimana semua anggota populasi dijadikan sebagai sampel. Hasil penelitian menunjukkan bahwa seluruh hipotesis diterima, hal ini menunjukkan bahwa untuk meningkatkan kinerja akademik siswa dapat dibangun jika siswa memiliki kesadaran karir berbasis pengetahuan yang diperoleh. Penelitian ini dapat berkontribusi pada pengembangan teori dan memberikan pemahaman kepada para manajer di bidang akademik tentang apa yang harus dilakukan untuk meningkatkan kinerja akademik.

Magnetic Resonance Imaging (MRI) is a diagnostic examination modality in medical science using a magnetic field without using X-rays. MRI has the advantage of being able to create images and showing clearer and more sensitive anatomical differences in soft tissues in the body such as the extremities, brain, bone marrow and musculoskeletal to establish a clinical diagnosis, one of which is Supraspinatus Injury to the Shoulder. Supraspinatus is a tear or rupture of the tendon of the supraspinatus muscle. The supraspinatus is part of the shoulder rotator cuff. Most of the time, it is accompanied by another rotator cuff muscle tear. This can occur due to trauma or repeated microtrauma and appears as a partial or full thickness tear. The rotator cuff is a fibrous connective tissue that surrounds the top of the humerus bone and functions to maintain the stability of the glenohumeral joint by pulling the humerus towards the scapula. The research method used is qualitative descriptive research with an observational approach. Data collection was carried out from 08 August 2023 to 07 September 2023 using the Mri Philips Achieva 1.5 Hestia aircraft. The patient sample used in this study was a patient with shoulder complaints. Data collection was carried out through observation, interviews and documentation. Shoulder MRI examination in Supraspinatus Injury Cases using a Philips 1.5 Hestia MRI aircraft has an examination procedure with a sequential design Survey, STIR_TSE_Tra, T1W_TSE_Tra, T1W_TSE_TRA_FS, STIR_TSE_Cor, COR_T2W_FFE, STIR_TSE_Sag, T1W_TSE_Cor, PDW_TSE_Sag

The aim of this research is to describe the role of village government in developing tourist villages. The village government formulates policies for village development and facilitates the development of tourist villages by utilizing village potential, especially natural recreation, water tourism and fishing in the Ngreneng Reservoir, Cemara Pitu hill, Greneng Peak, Nglawungan Durian Garden, Pak Nari Fruit Farm, Asri Gardens and Fruit Gardens. and recreational activities such as outbound, gatherings, activities in the field, group exercise and culinary delights at tourist locations. The village government ratifies the plan to develop a tourist village, forms a tourism management and clean water facilities, toilets and parking lots and creates public order at tourist sites.