This study aims to determine the impact of the effectiveness and efficiency of using computerized accounting information systems. This research was conducted at Perumda Tirta Manuntung Balikpapan. The method used is qualitative and the technique used is interviewing. The test results of this study, namely the Use of Computerized Information Systems accounting, have an effective impact by looking at time, data input, productivity, supervision and work evaluation and the use of Computerized Information Systems Accounting has an efficiency impact by seeing that the number of data output results produced is greater than the number of data input results. The impact of this effectiveness and efficiency is due to the various features available in the Computerized Accounting Information System that make it easier for users to input journals and make financial reports.

Penelitian ini bertujuan untuk mengetahui (1) Pengaruh Current Ratio Terhadap Perubahan Laba (2) Pengaruh Return On Equity Terhadap Perubahan Laba (3) Pengaruh Dividend Payout Ratio. Jenis pada penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan dalam penelitian ini adalah laporan keuangan perusahan sub sektor pertambangan minyak dan gas bumi yang terdaftar di BEI dengan menggunakan laporan tahunan dari tahun 2010-2020. Teknik pengambilan sampel menggunakan Teknik Purposive Sampling. Pengujian dalam penelitian ini menggunakakan SPSS 25. Teknik analisis yang digunakan yaitu Uji Asumsi Klasik, analisis regresi linier berganda, uji hipotesis dan uji koefisien determinasi (R2) . (1) Current Ratio secara parsial berpengaruh, namun tidak signifikan terhadap perubahan laba dan hasil penelitian diperoleh uji ttabel 2,04523 dan thitung sebesar 0,296. (2) Return on Equity secara parsial berpengaruh dan signifikan terhadap perubahan laba hasil penelitian diperoleh uji ttabel sebesar 2, 04523 dan thitung sebesar 5,111. (3)  Dividend Payout Ratio secara parsial berpengaruh, namun tidak signifikan terhadap perubahan laba dan hasil penelitian diperoleh uji ttabel 2, 04523 dan thitung sebesar -0,118. (4) Current Ratio, Return on Equity, dan Dividend Payout Ratio secara simultan berpengaruh positif dan signifikan terhadap perubahan laba hasil penelitian diperoleh uji Ftabel 2,93 dan Fhitung 9,875 dengan nilai signifikansi 0,000. Perhitungan analisis linier berganda dengan menggunakan persamaan linier regresi diperoleh dengan nilai Y = -2,628 + 0,337X1 + 29,764X2 - 0.056X3. Populasi dalam penelitian ini yaitu perusahaan sub sektor pertambangan minyak dan gas bumi yang terdaftar di BEI pada tahun 2010-2020 yang berjumlah 16 perusahaan dengan sampel yang terpilih menggunakan teknik Purposive Sampling yaitu 3 perusahaan yang terdiri dari PT Elnusa Tbk, PT Medco Internasional Tbk, dan PT Radiant Utama Interinsco Tbk.

The website has undergone several changes since it was first discovered in 1991 by Sir Timothy John Tim Berners-Lee. Initially the purpose of creating a website at that time was to make it easier to exchange and update information to fellow researchers where they worked. Gradually the habits and needs of people in cyberspace are always changing and increasing. This is also in line with the faster internet access and increasingly sophisticated computer technology. (Lucky Alfian, 2015).

The Baubau Crossing Port as one of the ports managed by the Provincial Government of Southeast Sulawesi plays a vital and important role in encouraging the movement of people and goods in and out of Baubau City. This research was conducted to analyze the influence of the quality of port terminal services on the satisfaction of ferry passengers at the Baubau Crossing Port. The sample of this research is 60 passengers with accidental sampling system. The results of the study concluded that there was a positive and significant influence between the quality of port terminal services and the level of satisfaction of ferry passengers at the Baubau Crossing Port.

Berdasarkan data dari badan pusat stasistik (BPS), Indonesia mengalami kontransi pertumbuhan ekonomi pada tahun 2020. Hal ini menyebabkan perekonomian mengalami deflasi atau penurunan drastis karena perkembangan ekonomi di Indonesia mempunyai pergerakan yang kurang stabil. Perubahan yang terjadi dipengaruhi adanya pandemi covid-19.Pemerintah indonesia mengeluarkan kebijakan guna mengurangi penyebaran virus covid-19. Namun kebijakan tersebut menyebabkan berkurangnya jumlah konsumsi rumah tangga. Konsumsi di Indonesia yang tidak terkendali menyebabkan perekonomian mengalami penurunan, untuk itu pemerintah mengeluarkan kebijakan untuk memulihkan perekonomian, pemerintah melaksanakan kebijakan dan membangun kerjasama dengan masyarakat ataupun pelaku usaha UMKM sebagai peran utama pada pergerakan pemulihan ekonomi Indonesia dan mendorong percepatan efektivitas ekonomi disetiap daerah. (Nainggolan, n.d.)
 

OJK is the institution responsible for overseeing and regulating the financial services sector, including banking, the non-bank financial industry, non-financial corporations, households, financial markets, and financial market infrastructure. OJK has an important role in monitoring developments in the condition of the financial system, identifying, analyzing and assessing existing risks. In addition, OJK is also tasked with providing and conveying the necessary data and information and is responsible for the accuracy of the data and information submitted. Through strict supervision, strengthening financial system infrastructure, and preventive measures, OJK plays a role in ensuring the stability and security of Indonesia's financial system.
 
 

Clean and Healthy Living Behavior (CLHB) has a major influence on people's living habits related to several aspects including: thoughts, habits, actions, and the environment. Stunting activities in Mentor Village are more focused on the age range of babies and toddlers through posyandu activities than with elementary school students, not a few elementary school students do not receive gradual monitoring regarding stunting. This study aims to determine the effect of clean and healthy living behavior on stunting in toddlers in Mentor Village. The targets in the socialization activity were Mentor I and II Elementary School students, with a total of 50 students. The aim is to provide further education regarding the dangers of stunting with the target of elementary school students. The method is used through 4 stages namely observation, planning stage, socialization and evaluation. Data collection technique is by using a questionnaire in the form of pre-test and post-test. The results of the questionnaire showed an increase in children's understanding related to clean and healthy living behavior (CLBH) where initially the level of children's understanding of CLBH before the socialization was held was 27% and after the socialization activities carried out it increased to 91%. There was an increase in students' understanding of the importance of CLBH by 64% indicating that CLBH socialization activities had a positive effect on increasing students' understanding of the importance of CLBH.

The bridge at Karang Semanding was the reason for choosing the location due to a delay in the progress of the project construction which was scheduled to start on February 14 2023 and was targeted for completion on June 13 2023 but until March 14 2023 the implementation of the work had not started by the implementing party, namely CV. Bima Putra Nusantara. This service activity is carried out to analyze the factors causing delays in the Karang Semanding Bridge construction project. This mentoring activity aims to provide an accelerated approach in terms of pursuing delays in the construction of the Karang Semanding Bridge. Second, post-determination assistance, namely making questionnaires, processing data, analyzing the data that has been obtained from the questionnaires and then conclusions are drawn using the influence index test approach, frequency index, and interest index. The results of this assistance are carried out from identifying what factors cause delays. Factors causing delays in the construction of the Karang Semanding Bridge with the highest interest index value are technical factors with an interest index value of 48.1% and assistance providing an accelerated approach to delays in the construction of the Karang Semanding Bridge which is a reference for partner decision making, namely CV. Bima Putra Nusantara in the form of pre-orders for precast materials and the quantity and quality of workers that must be added.

The purpose of this study was to analyze norms that do not regulate the requirements for candidates for legislative members (DPR) without being accompanied by a police record certificate (SKCK) which has a material impact on their duties and responsibilities in establishing law. The research method used in this study is normative juridical with a conceptual approach and a statutory approach. This research is very important in filling public positions because the lack of conditions in question is a form of institutional imbalance in the DPR compared to the requirements for the candidacy of the President and Vice President, Governors, Mayors, and Regents. Even though all of them are public positions that directly receive a mandate from the people. The form of a rule of law requires checks and balances, which upholds Indonesia's constitutional cultural values and places greater emphasis on the harmony and integration of shared values. Meanwhile, the invalidity of the SKCK as a condition for candidacy for members of the DPR is a form of denial. So this has implications for the integrity and quality of prospective members who will occupy the DPR positions. As a law-forming institution, quality and integrity are important parts that must be attached to them, so that in carrying out their duties it will result in the formation of laws that are oriented towards the protection of human rights. The novelty of this research is the analysis of the importance of regulating the requirements for police record certificates in the Election Law as a basis for measuring the filling of public office. Tujuan penelitian ini adalah untuk menganalisis norma yang tidak mengatur syarat calon anggota legislatif (DPR) tanpa disertakan dengan surat keterangan catatan kepolisian (SKCK) yang secara materiil berdampak pada tugas dan tanggungjawabnya dalam pembentukan hukum. Metode penelitian yang digunakan dalam penelitian ini adalah yuridis normatif dengan pendekatan konseptual dan pendekatan perundang-undangan. Penelitian ini sangat penting dalam pengisian jabatan publik, sebab ketiadaan syarat yang dimaksud adalah bentuk ketidakseimbangan kelembagaan DPR dibandingkan dengan syarat pencalonan Presiden dan Wakil Presiden, Gubernur, Walikota, dan Bupati. Padahal semuanya sama-sama jabatan publik yang langsung menerima mandat dari rakyat. Bentuk negara hukum menghendaki adanya checks and balances, yang menjunjung nilai-nilai budaya konstitusional Indonesia dan lebih menekankan harmoni dan integrasi nilai-nilai bersama. Sedangkan ketidakberlakuan SKCK sebagai syarat pencalonan anggota DPR adalah bentuk pengingkaran dimaksud. Sehingga hal ini berimplikasi terhadap integritas maupun kualitas dari calon-calon anggota yang akan menduduki jabatan DPR. Sebagai lembaga pembentuk undang-undang kualitas dan integritas adalah bagian penting yang harus melekat bagi mereka, sehingga dalam menjalankan tugasnya akan menghasilkan pembentukan undang-undang yang beorientasi pada perlindungan hak asasi manusia. Adapun kebaharuan penelitian ini adalah analisis mengenai pentingnya pengaturan mengenai syarat surat keterangan catatan kepolisian dalam UU Pemilu sebagai dasar tolak ukur pengisian jabatan publik.     

With current technological developments, mobile phones can provide Bus Rapid Transit (BRT) transportation payment systems that still use ineffective tickets where passengers have to queue to buy ticket tickets. As well as the physical condition of the ticket which is easily wet and torn. In fact, currently there are many payment systems that use technology assistance as a payment method that can minimize queues for purchasing transportation tickets. Such as smart cards used by Trans Jakarta transportation and the use of smartphones as a means of payment for Go-Jek and Grab transportation. So we need an innovation that can replace the BRT payment system which still uses tickets using the current technology. For this reason, a mobile-based Bus Rapid Transit (BRT) payment system was created so that passengers can easily make transportation payments. This system can validate voucher codes and make payments.