This study aims to determine the extent to which responsibility accounting is implemented at Pintar Asia Swalayan and to evaluate the efficiency of cost control at Pintar Asia Swalayan Maumere. The analytical method used in this study is descriptive method, with data analysis techniques in the form of an overview of the application of responsibility accounting which refers to the 5 conditions for implementing responsibility accounting according to Mulyadi's theory. The results obtained in this study indicate that Pintar Asia Swalayan Maumere has not fully implemented the requirements for implementing responsibility accounting because the cost budgeting process has not involved all units in the company and there is no separation of costs between controlled and uncontrollable costs. Cost control is also not fully efficient because there is still a difference between budgeted costs and actual costs.

This research allows an automated system for detecting classified means of transportation in Medan City traffic using the YOLOv8 algorithm. The YOLOv8 algorithm is used to detect transportation objects with accuracy that is many times better than other object detection algorithms and with good accuracy after training with various data sets. The use of this algorithm provides an effective solution for handling congestion in the form of increasing the number of vehicles and less orderly traffic users in the city of Medan. The placement of each transportation object in the image to be tested by the system has an influence on the shape accuracy of the object detection results by the algorithm.

The purpose of this study is to investigate the effectiveness of applying reading skills at a glance in improving understanding of scientific work. The method used in this study was library study. The data in this study were obtained from reading reference books and journal articles.  The result of this study is that by applying fleeting reading skills in understanding scientific work, we can improve academic literacy, help students and researchers access information quickly, and form critical and effective individuals in managing information. A fleeting reading skill is not just a technical skill, but a learning strategy that supports the achievement of higher education goals. In extensive reading, these skills are key to achieving an overall picture and basic information of scientific texts. In addition, the application of fleeting reading skills in scientific work provides significant benefits, such as time efficiency and the ability to quickly identify key information, although deep reading remains essential for comprehensive understanding.

This study aims to analyze the effect of human resource competence and individual morality on fraud prevention in village fund management. The sampling technique uses a purposive sampling technique. The data source used in this study is primary data, namely data obtained directly from respondents using a questionnaire. The sample in this study amounted to 40 respondents. Data processing in this study used the SPSS program. This study uses quantitative methods with multiple linear regression analysis techniques and hypothesis testing using the f test and t test. The results of this study indicate that human resource competence (X1) has a significant effect on fraud prevention in managing village funds (Y). Meanwhile, individual morality (X2) has a significant influence on fraud prevention in managing village funds (Y). Simultaneously the two independent variables, namely the competence of human resources and individual morality, simultaneously affect the dependent variable, namely the variable of fraud prevention in managing village funds.

Approach is an effort to achieve a goal and become successful. In the world of education, an approach can be defined as a plan, method, or series of activities aimed at achieving certain educational goals. A learning approach can be defined as a plan that includes a series of activities aimed at achieving certain educational goals. This research aims to find out how effective the game-based Indonesian language learning approach is in the independent curriculum. Background This research begins with the need to understand in depth the use of game-based learning approaches in the Independent Curriculum in Indonesian language subjects. Literature study method Studying previous research through literature study which is used to provide an understanding of previous results, both successes and challenges in implementing a game-based learning approach. This helps in research planning to take advantage of positive experiences and overcome obstacles that may arise.

Globalization has required humans to be constantly adaptable and competitive. Similarly, organizations must be more adaptable, resilient, able to change direction quickly, and capable of managing globally competitive human resources (HR). The availability of competitive and qualified human resources, as well as science and technology, is critical as an organizational asset for developing and competing in the globalization era. Successful organizations consistently generate new knowledge and are able to disseminate it throughout their organization while quickly adapting it to information technology and their products and services. Knowledge Management evolves as an important and strategic component of the organization in order to create value, improve organizational effectiveness and productivity, and boost organizational competitiveness.
 
 

Increasing the results of high quality products is one of the main objectives of production process activities carried out in a manufacturing company.  This research aims to determine the production process at PT Adi Satria Abadi. This research uses library research, also known as a literature review, while the data analysis technique uses qualitative descriptive techniques. This technique aims to analyze a problem that occurs in a study, namely PT. Adi Satria Abadi. The results of this research explain that the quality of raw materials and product quality is very important in the production process.

Pandemi COVID-19 pemerintah berupaya untuk melakukan berbagai langkah strategis sebagai  bentuk dalam percepatan penanangan  COVID-19.  Kebijakan salah satujya dalam strategis dilakukan oleh pemerintah adalah adanya suatu penerapan Pembatasan Sosial Berskala Besar dilakukan di berbagai desa, kota, atau kabupaten di Indonesia. Namun, kebijakan tersebut tidak berarti menanggalkan / kegiatan tanggung jawab pemerintah terhadap masyrakat Indonesia dan lini kehidupan didalam masyarakat.  Formulasi  terkait  pengaturan  masa mendatang  tentang  status  darurat  hukum  nasional.  Hasil  ini menyatakan bahwa  tanggung jawab  negara dalam  masa pandemi  bukan hanya COVID-19 telah  terlegitimasi dengan ketentuan hukum nasional maupun internasional. Kebijakan Pembatasan Sosial ini dilakukan Berskala Besar hendaknya tidak  menderogasi  hak-hak  prinsipil  masyarakat.  Untuk  itu, tanggung jawab negara tersebut  harus tetap dioptimalkan mengingat masyarakat memiliki posisi sentral di dalam suatu negara.. Kemudian, diperlukan suatu formulasi baru sebagai dalam  pengaturan  status darurat  nasional.  Hal ini  dikarenakan undang-undang  yang telah  ada tidak relevan dengan kondisi saat ini.

The implementation of character education in madrasah institutions has a strategic role in shaping the character of students, because these institutions not only aim to transfer knowledge, but also train students' soft skills through subjects related to Aswaja or NU at school. This study describes the implementation of Aswaja-based character education at SMK NU Lekok. This research is a type of descriptive qualitative research using the literature study method. The research was conducted on November 11, 2023 at SMK NU Lekok District, Pasuruan Regency, with the research subjects being 23 students of class XI Multimedia Department. Data collection was conducted through observation, interviews, and documentation. Data analysis used data reduction, data presentation, and conclusion drawing or data verification. The results of research related to the implementation of Aswaja-based character education in grade XI students at SMK NU Lekok show that the management of ASWAJA character education has been thoroughly integrated. In the implementation of ASWAJA character education at SMK NU Lekok Pasuruan, each teacher has full responsibility in providing character learning and being a role model. The implementation of ASWAJA character education in this school is designed to shape the character of students in accordance with the teachings of Ahlussunnah Wal Jama'ah, with the hope that they have good morals by developing and implementing as a form of routine every day.

Indonesia is a state of law. every element of the life of the nation and state is regulated by law. problems then arise, because as a state of law that has many rules the problem of over regulation cannot be avoided. Coupled with the disharmonisation of legislation makes the problem more complicated. Of course, the stages of the formation of laws and regulations must pay attention to the principles that have prevailed in the previous provisions. The presence of institutions for harmonisation is also needed in this case. In this paper, the author uses normative juridical research, which is a study of approaches to laws and regulations which are then elaborated by examining several literature materials so as to obtain results regarding the harmonisation of laws and regulations.