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This study aims to analyze the effectiveness of accounts receivable management using Bilyet Giro (BG) at PT YNT. The research focuses on administrative procedures such as invoice creation, amount verification, stamp duty application, internal approval, and the distribution of documents, including invoices, delivery orders, and transmittals. A qualitative approach was adopted with a case study method, and data was collected through in-depth interviews with finance division staff. The findings indicate that the BG-based receivables management system at PT YNT has been implemented with structured procedures. However, several challenges were identified, such as delays in document distribution and reliance on manual approval processes, which hinder the efficiency of the administration flow. The company has taken corrective actions, such as the implementation of digital archiving and improved interdepartmental coordination. These findings offer insights into the effectiveness of the current receivables management system and provide recommendations for further improvements. The research is expected to contribute to internal evaluations and enhance operational efficiency at PT YNT, improving the accuracy and reliability of the accounts receivable management and internal control systems.

Critical thinking skills are essential for every student, especially in today's digital era, where information is spread so freely and without limits. Students need to be taught how to think critically to make the right decisions regarding the information obtained. At school, developing critical thinking skills will help students face increasingly complex challenges. In this case, teachers play a very important role in guiding and educating students to develop these skills well. The objectives of this study are: 1) To find out the role of social studies teachers in improving the critical thinking skills of 8th grade students in the digital era of Ngeri 1 Boyolangu Junior High School. 2) To find out the steps used by social studies teachers to develop critical thinking skills of 8th grade students at Ngeri 1 Boyolangu Junior High School. 3) To find out the inhibiting and supporting factors in developing students' critical thinking skills. The approach used in this research is qualitative. data collection procedures in this study using observation, interviews and documentation. Data analysis techniques are carried out through data collection, data reduction, data display, and data verification. Research Results: 1) Teachers play a role in designing lesson plans with varied learning methods, in each method there are discussion activities, teaching by taking real problems in accordance with the reality related to the material in the classroom, familiarizing students to ask, answer, provide input and provide simple solutions related to the problems given.2) Steps to Develop Students' Critical Thinking Skills, including teachers getting students used to asking questions, answering, providing simple solutions related to the problems given. Teachers use digital media, such as PowerPoint and websites, as well as game-based learning, which not only makes learning more interesting but also supports students' critical thinking skills through technology. Teachers provide positive motivation to encourage students to participate more actively in learning. 3) The inhibiting factors include the rapid flow of digital information, “filter bubble,” lack of digital literacy, and low learning independence. Supporting factors include motivation from teachers or parents and students' intellectual development, which encourages exploration of information and a higher learning spirit.

 This research is motivated by the problem of customer receivables that are delayed in payment, so that an accounting information system is needed as a means of control to ensure that the collection procedure runs effectively and efficiently. Using a qualitative descriptive method with observation, interviews, and documentation. The results of the study indicate that the Indihome and Indibiz collection procedures by the Billing and Payment Collection unit are in accordance with the company's SOP.

Sexual violence is an act that is degrading, humiliating, harassing, and/or attacking a person’s body or reproductive function, typically caused by an imbalance of power relations or gender discrimination, which results in psychological and physical suffering. Sexual violence against children is a social problem that requires special attention because this crime involves children in its commission. The Institute for Criminal Justice Reform (ICJR) also emphasizes that intercourse with a child constitutes a criminal offense, even if it is framed as consensual, in order to protect the child’s rights and future. Based on this issue, the author aims to examine efforts to combat sexual violence against children under the guise of sexual consent to find the most effective strategies to reduce this increasingly widespread crime. The research method used is a normative and empirical juridical approach. The data used includes both primary and secondary data. Data collection procedures involve literature study and field research. The data analysis was conducted using qualitative analysis. The results of the study show that efforts to combat sexual crimes include both penal and non-penal measures. Penal efforts involve the government enacting more specific regulations on sexual crimes involving adults and children under the pretense of sexual consent, as well as taking repressive measures as a last resort. Non-penal efforts conducted by relevant institutions include public outreach and education that provides information about such criminal behaviors. The suggestions in this study are: (1) To prevent sexual crimes committed under the guise of sexual consent, it is necessary to involve the community and a supportive environment that is aware of unlawful acts occurring around them, and to collectively protect family and community members from engaging in harmful behavior. (2) The government is expected to establish more specific policies regarding sexual crimes involving adults and children under the pretext of sexual consent.

The aim of this research is to analyze the feasibility of investing in North Surabaya Hospital, Bulak District, Surabaya City with the parameters Net Present Value, Internal Rate of Return, Benefit Cost Ratio (BCR) and Payback Period. This research focuses on the North Surabaya Hospital which was built by the Surabaya City Government Health Service with a budget for 2026. The research instruments used were interview guidelines and observation sheets, with data collection procedures via location with related parties in the construction of the hospital, site observation, as well as documentation that includes primary and secondary data. Based on investment analysis of North Surabaya Hospital and evaluation of sensitivity to operational costs and potential income, the conclusion obtained is: Alternative 1 is feasible because it produces an NPV value of Rp. 211,014,227,005, IRR of 9.85%, BCR of 1.23 and PP of 7.69 years, but will be sensitive to the point that it is not feasible if there is an increase in hospital operational costs above 2.05% or a decrease in hospital service levy rates above 1.39% . Alternative 2 is not feasible because it produces an NPV value of Rp. 28,416,192,984, IRR of 6.57%, BCR of 1.14 and PP of 8.34 years, but it will be sensitive and feasible if there is a decrease in hospital operational costs above 7.73% or an increase in hospital service levy rates above 5.59%. Alternative 3 is not feasible because it produces an NPV value of Rp. 66,444,241,124, IRR of 7.30%, BCR of 1.16 and PP of 8.20 years, but it will be sensitive and feasible if there is a decrease in hospital operational costs above 5.7% or an increase in hospital service levy rates above 4.08%. Alternative 4 is feasible because it produces an NPV value of Rp. 166,294,504,181, IRR of 9.26%, BCR of 1.20 and PP of 7.70 years, but it will be sensitive to the point of being unfeasible if there is an increase in hospital operational costs above 0.15% or a decrease in hospital service levy rates above 0.10%.

Currently, the level of use of means of transportation in Indonesia is quite high, this can be found in daily life. Almost all the time we see a large number and type of vehicles popping up. This research is (1) normative research so that the data source used is a secondary data source obtained from company records, (2) empirical research so that the data source used is a primary data source obtained from the results of interviews. The results of this study show that: (1) The Regulation of Motor Vehicle Tax Collection Procedures in Kupang City is carried out based on Presidential Regulation Number 5 of 2015 concerning the Implementation of the One-Stop Manunggal Administration System by going through the stages of registration, examination of registration files, data collection, determination and control of SSPD, re-examination of SSPD and affixing of paragraphs, payment, control of SKPD, endorsement, and finally archiving, (2) The first inhibiting factor namely economic factors where there are taxpayers who have low income, high dependent burdens and unstable sources of income. The second factor is weak compliance or legal awareness of taxpayers.

Students who have difficulty learning mathematics will often make mistakes in learning to count and mistakes in solving word problems in mathematics. The difficulties experienced by students are difficulty in working on story problems due to the inability to understand the meaning of the questions and confusion when determining what arithmetic operations will be used to solve the story problems. The purpose of this research was to analyze the learning difficulties experienced by students as well as the factors that caused students’ learning difficulties in working on multiplication questions in the form of stories in class II elementary school. The method used in this research is descriptive case study. The subjects of this research are students and teachers of class II A at SDN 15 ULU GADUT. The data collection procedures used in the research are test’s, interviews, observation and documentation. The results of the research show that difficulties in learning mathematics include: 1) Difficulty in distinguishing multiplication problems from other material, 2) Student’s writing cannot be read, 3) Difficulty doing calculations in solving multiplication problems. Internal factors include: 1) Lack of enthusiasm for studying, 2) Low numeracy skills and difficulty understanding questions, 3) Not focusing on studying. External factors include: 1) Lack of attention from parents, 2) Often asking students to memorize multiplication, 3) Not using interesting learning media in teaching.

The arrangement of Classroom Activity Investigate at SMA Negeri 8 Denpasar was propelled by the comes about of introductory perceptions which appeared issues related to moo understudy learning results in move subjects. Subsequently, this investigate points to move forward move learning results utilizing the PJBL Learning Show with the Peer Mentor Strategy. This sort of investigate comprises of two cycles, each cycle has four stages, specifically arranging, executing activities, watching and reflecting. The subjects of this investigate were 30 understudies of lesson XII IPS 3. This inquire about was carried out from April to May 2024. The information collection procedures utilized were perceptions with respect to the execution of activities and the comes about accomplished, interviews, and worksheet appraisals. The information examination procedure is subjective clear investigation utilizing the PJBL learning demonstrate with the peer mentoring strategy to test the comes about of understudy introduction appraisals by comparing the normal score of completeness of learning results. The investigate comes about appeared that the normal move learning results had expanded from cycle I to cycle II. This may be seen from the normal increment gotten from the comes about of the introduction evaluation. The normal course score in cycle I was with the most noteworthy score of 78 and the least score of 63. In the mean time in cycle II the normal lesson score was 87, with the most elevated score being 90 and the most reduced score being 82.

Internalization is essentially a process of instilling something, beliefs, attitudes and personal (personal) values that manifest into social behavior. however, the planting process grows from within a person to the appreciation of a value. The background to the problem of this research is that there are several students who violate regulations and lack norms towards each other, however, with the very rapid development of technology, it is feared that it could disrupt the activities of students in carrying out activities at Islamic boarding schools, especially in Tahfidzul Qur'an activities.This research aims to determine the activities and application of methods, spiritual and social education values, as well as the internalization of spiritual and social education values in Tahfidzul Qur'an activities at PPTQ Al-Munawwar Temanggung. This research uses a qualitative type of research using a descriptive approach. Qualitative research is research with data collection procedures using observation, interviews and documentation methods. in technical data analysis, researchers collect data, reduce data, present data, and draw conclusions. Data validity is checked by data triangulation, namely an examination technique that utilizes untadz or ustadzah, administrators, and students as informants to check or compare the data.The results of this research are that there is no special method for memorizing the Al-Qur'an, the method for memorizing the Al-Qur'an is adjusted to the abilities of each student. There are spiritual education values contained in Tahfidzul Qur'an activities, namely the value of monotheism education, the value of piety education, and the value of moral education. Meanwhile, the social education values of Islamic boarding school students cannot be separated from the intervention of the security council and also the role of Ustadzah religious teachers in the behavior of Islamic boarding school students. There are three strategies used in the process of internalizing the spiritual education values contained in Tahfidzul Qur'an activities, namely habituation, providing an example, and providing mentoring or a personal approach. Meanwhile, the process of internalizing the values of social education in Tahfidzul Qur'an activities, namely by placing the Islamic boarding school in the vicinity of the community, will get used to frequent direct contact, such as in terms of sharing, socializing, community activities, including the main event of the Islamic boarding school, namely the Haflah celebration which is held 2 once a year.The novelty element of this research is that the spiritual and social educational values that are internalized into Tahfidzul Qur'an activities will be able to shape the character of students, because Tahfidzul Qur'an can be used as a tool to increase intelligence, abilities, develop attitudes, increase potential. self and can form students who are responsible, intelligent and creative.  

This research aims to analyze and explain the implementation of the social inclusion-based library transformation policy at Provinsi Nusa Tenggara Timur Archives and Libraries Office. This research uses a qualitative method with a case study research type and data collection procedures using in-depth interviews. The research findings show that the implementation of the Social Inclusion-Based Library Transformation (SIBLT) policy at the Office of Archives and Libraries of Provinsi Nusa Tenggara Timur has not been carried out massively. This is due to various factors, such as limited resources, including budget, time, human resources, and facilities and infrastructure; miscommunication between related organizations that have the authority to implement SIBLT; poor characteristics of the implementing agency, limited competence and number of staff, inconsistent level of hierarchical control, and poor formal and informal relationships between agencies; economic, social, and political factors, where economic resources are limited, community involvement is quite low, and support from the provincial government is inconsistent; implementing disposition issues, where SIBLT policy implementing actors do not have sufficient understanding of the program in question, and program implementing staff do not have sufficient intensity in implementing the SIBLT program.

The Influence of Service Quality and Customer Loyalty at Jasmine Beauty Salons and Spa  North Toraja District". The purpose of this study was to find out whether there is an influence of service quality and customer satisfaction on customer loyalty in the Jasmine Beauty Salons and Spa in Tallunglipu Sub-Dstrict, North Toraja District . Data collection procedures from this study are: observation, questionnaires, and documentation. The data analysis technique is quantitative with multiple linear regression tests. The results of calculations with the F test obtained the results of F count 43,165 with F table 3.090. Based on the results of calculations with the T test on the cooperative image variable, the result is T count (2,734) < T table (1.986) and on the service quality variable, the result is T count (4,458) > T table (1.986). The conclusion of this study is that the service quality variable has no effect on loyalty customer at the Jasmine Beauty Salons and Spa North Toraja District and the customer satisfaction variable has an effect on loyalty customer at the  Jasmine Beauty Salons and Spa  North Toraja District.

This study aims to determine the effect of interest rates on profit growth of PT Bank Rakyat Indonesia Tbk Salubarani Branch Tana Toraja Regency. The data used in this study are secondary data and use data collection procedures, especially the documentation method. The data used in this study are financial statement data of PT Bank Rakyat Indonesia Tbk Salubarani Branch, Tana Toraja Regency. The results showed that the effect of interest rates on profit growth was very influential. The higher the interest given, the higher the profit growth.

The purpose of this study was to determine whether there is an influence of location and facilities on customer satisfaction at Café Mie Setang. data collection procedures from this study, namely: observation, questionnaires, and documentation. The data analysis technique is quantitative with multiple linear regression tests. The calculation results show that partially location (X1) has no effect on customer satisfaction (Y) at Café Mie Handlebars, this is shown from the acquisition of a tcount of 1.5000 and a ttable of 1.678, with a significance of 0.140 while facilities (X2) have an effect oncustomer satisfaction (Y) at Café Mie Setang, this is shown from the acquisition of a tcount of 6,619 and a ttable of 1.678, with a significance of 0.000. and simultaneously location (X1), and facilities (X2) affect customer satisfaction (Y) at Café Mie Handlebars. this is shown from the acquisition of Fcount 29,726 and Ftable 3.20 with a significant level of 0.000.  

Handover is a technique or way of conveying and receiving something (report) related to the client's condition. purpose of this research is to analyze the balance of acceptance. This study used observational and chi-square research designs with a weigh-in analysis approach. With 12 nurses. This study uses data collection procedures by observing and documenting. Based on the results of the study it was found that those who answered Do = 10%. While those who answered Not Done = 15.9%.

In the midst of the current pandemic situation, the process of learning activities must still be carried out even though not directly face to face. This, of course, requires the right media in online learning to support the application of online learning at Madrasah Ibtidaiyah MI Muhammadiyah Sukajati Haurgeulis. This study aims 1) To find out the implementation of online learning during the Covid-19 Pandemic for Class V Madrasah Ibtidaiyah Muhammadiyah Sukajati Haurgeulis. 2) To find out the obstacles to implementing online learning during the Covid-19 Pandemic for fifth grade students at Madrasah Ibtidaiyah Muhammadiyah Sukajati Haurgeulis This research method uses a qualitative descriptive approach using a qualitative naturalistic approach. the object of this research is the Head of Madrasah teachers of class V and students of class V Madrasah Ibtidaiyah Islamic Community Association Madrasah Ibtidaiyah Muhammadiyah Sukajati Haurgeulis . The data source of this research uses primary data and secondary data. Data collection procedures using observation, interviews and documentation. The results of the study show that the implementation of online learning is very helpful in the process of conveying information from the material to be studied. In online learning media besides that the WhatsApp application is a means of learning activities, so that the learning process becomes more effective and makes it easy for teachers and students in the communication process while carrying out online learning. Obstacles in using the WhatsApp application in online learning, namely signal interference which results in WhatsApp being difficult to access, another obstacle, namely the lack of effectiveness in the learning process, teachers cannot directly see the earnestness of students, cellphone memory which quickly fills up with documents that are difficult to enter will be hampered