The purpose of this study is to evaluate how forensic knowledge, independence, experience, and professional skepticism affect auditors' capacity to detect fraud in Public Accounting Firms (KAP) in Malang City. Ten questionnaires are sent to each firm of auditors in KAP Malang as part of the data gathering technique. Descriptive statistics, data quality checks, conventional assumption tests, and hypothesis testing are all components of data analysis. The study's findings suggest that forensic knowledge has no impact on auditors' capacity to detect fraud, and independence, experience, professional skepticism influence the audiotr’s ability to detect fraud.

Banana (Musa paradisiaca) is a very popular fruit in Indonesia. Banana production in Indonesia, with more than 200 types of bananas, accounts for more than 50% of banana production in Asia. Differences in how to consume Ambon bananas and Kepok bananas and their various benefits encourage cultivators to be careful in choosing seeds to avoid mistakes. Distinguishing the seeds of Ambon bananas and kepok bananas is more difficult than distinguishing between Ambon bananas and kepok bananas. This is because the leaves and stems of the seeds look the same. The purpose of this study is to use an optimization algorithm to improve the performance of the image classification algorithm on the image of kepok banana leaves and Ambon bananas to assist in the selection of banana plant seeds that can be used by banana cultivators to get the maximum benefit according to the desired type of banana. The results of this study are used as the basis for making a decision support system to assist in the selection of banana plant seeds that can be used by banana cultivators in order to get the maximum benefit according to the desired type of banana

Penyandang disabilitas memiliki status mendapatkan hak dan kewajiban yang sama, sudah semestinya mereka diperlakukan baik dan khusus karena mereka termasuk kedalam golongan kelompok rentan. Namun, ditemukan bahwa di Kota Surabaya masih terdapat masyarakat penyandang disabilitas yang sulit mendapatkan pekerjaan. Sehingga, untuk dapat terlaksananya pemenuhan hak ketenagakerjaan secara maksimal, maka Dinas Tenaga Kerja Provinsi Jawa Timur membentuk Unit Layanan Disabilitas Bidang Ketenagakerjaan. Penelitian ini bertujuan untuk mengetahui, mendeskripsikan, serta menganalisis Peran Unit Layanan Disabilitas Bidang Ketenagakerjaan Dalam Meningkatkan Kesempatan Kerja Bagi Penyandang Disabilitas di Kota Surabaya yang berfokus pada: Manajemen Kebijakan; Manajemen Sumber Daya Manusia; Manajemen Keuangan; Manajemen Informasi; dan Manajemen Hubungan Luar. Metode penelitian yang digunakan adalah metode penelitian kualitatif dengan teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Penelitian ini menggunakan teknik analisis data model interaktif yang memiliki empat komponen analisis, yaitu pengumpulan data, kondensasi data, penyajian data, dan penarikan kesimpulan/verifikasi. Hasil penelitian menunjukkan bahwa, Unit Layanan Disabilitas Bidang Ketanagakerjaan telah berperan dalam memberikan upaya kepada penyandang disabilitas agar mendapatkan pekerjaan dengan melaksanakan fungsi manajemen dan sesuai dengan peraturan yang berlaku.

Data mining is a technique to extract new information from the data warehouse, information is considered very important and valuable because by mastering the information so easily to achieve a goal, this makes everyone competing to obtain information, as well as on trading businesses such as bag store BRANDED. store is located close to the home of the population, this certainly affects the level of sales, with the daily sales activities, sales transaction data will continue to grow, causing data storage is greater. Sales transaction data is only used as an archive without being put to good use. Basically the data set has very useful information. The analysis of market basket with Apriori Algorithm is one method of data mining which aims to find the pattern of association based on consumer spending pattern, so that it can be known what items are purchased simultaneously. The result of this research found that the highest support and confidence value is Ysl and Chanel with a support value of 50% and confidence of 75%.

There are jobs in the warehouse that are still not optimal, one of which is managing administration and other activities related to warehouse mechanics and inventory. In the warehouse management section, employees record incoming goods, outgoing goods, and stock of goods by recording them in the inventory book, resulting in a buildup of inventory which often causes discrepancies between the release of goods and transaction funds. The research method used to solve problems is by using interviews and observation methods and for system development using the object oriented method. The results of this research produce a warehouse inventory information system that is capable of carrying out web-based warehouse recording transactions, so it is hoped that it can help with problems in PT Laz Coal's warehouse inventory.

In the midst of this developing society, people in Indonesia still use traditional health services, especially baby massage and birth attendants. Massaging babies from traditional healers has been a tradition passed down from generation to generation. This study aims to determine the relationship between attitudes and maternal behavior in carrying out baby massage independently at PMB Lismayani Lubis District. Simalungun. This type of research is an analytical survey. Then analyze the dynamics of correlation between phenomena or between risk factors and consequence factors, which are phenomena that cause consequences (influence). There is a relationship between attitude and mother's behavior in carrying out baby massage independently at PMB Lismayani Lubis Kab. Simalungun with a p value of 0.021.

Workload is a description of the volume of work. In hospitals, the workload covers many aspects and this has an impact on compliance with the implementation of SOPs for new patient admissions which can be influenced by high workloads. The aim of this research is to determine "The relationship between emergency room nurse workload and compliance with standard operational procedures for accepting new patients." This research was conducted using a cross-sectional Descriptive Analytical research method, which emphasizes the time of measurement or observation and independent and dependent variables only once. The population in this study was 23 subjekts with a sampling technique using total sampling technique and the sample for this study was 23 subjekts. Data collection uses questionnaires and observation sheets. Analyzed using the chi square test. Based on the chi-square results, it can be seen that the p value is 0.026, which is smaller than p (? < 0.5), so it can be concluded that there is a relationship between the workload of emergency department nurses and compliance with the implementation of new patient admission procedures. The conclusion in this study is that there is a relationship between the workload of emergency department nurses and compliance with the implementation of new patient admission procedures at RSU GMIM Pancaran Kasih, Manado City. Suggestions to hospitals can pay more attention to the workload they experience so as to provide good service to patients.

The government has formulated the latest policy in taxation which is contained in Law Number 7 of 2021 concerning Harmonization of Tax Regulations or what we often hear about as the HPP Law. Based on the situation analysis, there are still many MSMEs who have not heard, understood, and understood the changes to these regulations. Therefore, this service activity involves MSMEs actors in Pematang Serai Village as participants in this Community Service activity. The stages in this activity start from analyzing the participant's situation, reviewing and formulating activities, socializing activities, and implementing community service. Based on the results of the service that has been carried out, it can be concluded that changes related to tax regulations make this socialization and training activity important. This aims to increase the knowledge of MSMEs actors as taxpayers regarding changes to existing tax regulations.

Executive Information Systems (ISE) have become an integral part of modern corporate management, providing executives with relevant and immediate information to support decision making. This journal discusses the implementation of the Executive Information System in the employee payroll process using the Microsoft Visual Studio 2010 development environment and SQL Server database. This research includes the design, development and implementation of an Executive Information System application for the employee payroll department. The system development methodology focuses on requirements analysis, application design, coding, testing, and implementation. Microsoft Visual Studio 2010 is used as the primary development environment, providing powerful tools for building intuitive and efficient user interfaces. SQL Server database is used as an integrated and secure data storage. This application is designed to manage payroll information, including employee personal data, salary history, salary deductions and bonuses. The advantages of this system include the ability to provide real-time information to executives, increase the efficiency of human resource management, and support faster and more accurate decision making in the context of employee payroll.

Analisis sentimen digunakan untuk memahami pandangan dan pendapat masyarakat terhadap suatu hal, serta untuk mengidentifikasi tren topik pembicaraan. Dalam upaya merespon keluhan dan meningkatkan pelayanan kepada masyarakat, Dinas Pariwisata kota Solo aktif memanfaatkan berbagai platform media sosial seperti Twitter, Instagram, Facebook, web ULAS, dan Halo Mas Wali sebagai sarana komunikasi interaktif dengan masyarakat. Melalui media sosial ini, dapat mempermudah pegawai dalam proses pengumpulan sentimen masyarakat, yang nantinya akan menjadi dasar untuk menetapkan kebijakan dan strategi pembangunan. Oleh karena itu, diperlukan aplikasi analisis sentimen yang mampu mengklasifikasikan setiap tweet menjadi tiga kategori, yakni positif, netral dan negatif. Algoritma yang digunakan yaitu Naive Bayes. Naive Bayes adalah algoritma klasifikasi yang menggunakan probabilitas fitur untuk memprediksi label data, dengan asumsi fitur saling independen. Algoritma tersebut cocok untuk klasifikasi big data karena efisien pada data besar dan beragam. Hasil dari pembuatan aplikasi analisis sentimen ini adalah menunjukkan bahwa aplikasi dapat secara otomatis melabeli data menggunakan metode Naive Bayes berbasis PHP dan MySQL. Proses crawling data dari Twitter dilakukan melalui Google Colab menggunakan bahasa Python. Dalam implementasinya, aplikasi ini dapat membantu dalam melakukan klasifikasi opini masyarakat terhadap tempat wisata di kota Solo. Dilakukan pengujian validasi data untuk menguji kesamaan hasil perhitungan sistem dan manual menggunakan 3 data training dan 1 data testing yang didapatkan hasil klasifikasi data testing positif. Berdasarkan pengujian yang telah dilakukan dengan 500 data menggunakan metode naive bayes didapatkan hasil klasifikasi netral berjumlah 122 data, positif 302 data dan negatif 76 data dengan akurasi sebesar 70,2%%, presisi 67% dan recall 100%