Risk based audit (RBA) is an approach that is increasingly being applied in the banking sector to increase the effectiveness of risk management and compliance with regulations. This approach helps banks identify high-risk areas and prioritize audits according to the level of risk. This research uses qualitative methods with a literature research approach. Data sources consist of scientific journal articles, books, reports and documents related to risk-based and banking audits. Research findings show that the RBA has several key roles in improving banking performance. First, RBA improves operational efficiency and effectiveness by focusing audits on high-risk areas. Second, the RBA enables banks to proactively identify and manage risks, thereby strengthening financial and operational stability. Third, the RBA ensures that banks are more compliant with regulations and industry standards, reducing the risk of sanctions and fines. In addition, the implementation of RBA encourages the formation of a strong risk management culture and the use of information technology to support the risk management process. Risk based audit plays a significant role in improving banking performance. By improving operational efficiency, managing risk proactively, ensuring regulatory compliance, establishing a strong risk management culture, and leveraging technology, banks can achieve stability and better performance in the long term. These findings support the importance of implementing RBA as the main strategy in risk management and supervision in the banking sector.

Poverty is a serious problem in Indonesia, including in North Sumatra. Various factors include the human development index (HDI) and unemployment rate. This research aims to analyze the influence of the Human Development Index (HDI) and unemployment on the poverty rate in North Sumatra using the method multiple linear regression to analyze secondary data obtained from the Central Statistics Agency (BPS) of North Sumatra. The variables used in this research are the HDI and unemployment, while the dependent variable is the poverty level. The results of the research show that the HDI and the unemployment rate have a significant influence on the poverty level. These findings show that to reduce poverty in North Sumatra, efforts are needed to increase the HDI through improving the quality of education, health and living standards of the community by increasing the HDI which provides efforts to prevent poverty from occurring.

Penelitian ini bertujuan untuk mengetahui mengetahui penerapan aplikasi Semen Grobogan Transport Management System dan dampak dari penggunaan aplikasi Semen Grobogan TMS dalam proses coal delivery Pada PT Cahaya Moda Indonesia Semarang. Penelitian ini menggunakan pendekatan deksriptif kualitatif. Informan adalah kepala divisi EMKL, kepala operasional, staff operasional, driver truck serta karyawan PT. Cahaya Moda Indonesia Semarang. Data diperoleh menggunakan wawancara, observasi dan studi kepustakaan. Analisis data menggunakan analisis kualitatif. Hasil penelitian adalah proses penerapan aplikasi Semen Grobogan Transport Management System Pada PT Cahaya Moda Indonesia Semarang, yang dimulai dari alokasi delivery order (DO) pada pihak pabrik, proses verifikasi armada truk dan driver, pelaksanaan stevedoring oleh perusahaan bongkar muat, penulisan tallysheet serta surat jalan secara manual, pembuatan barcode, dan diakhiri dengan delivery batubara ke pabrik. Dampak penerapan sistem aplikasi ini koordinasi antara pihak EMKL dengan pabrik dapat dapat terjalin serta mampu mengetahui jumlah tonnase yang telah dikirim

A directive speech act is one of the types of speech acts intended by the speaker so that the speech partner takes action according to what is stated in his speech. The main problems in this study are (1) what are the directive speech acts contained in the learning videos on the Indonesian MKU playlist from the UNNES TV channel? And (2) what is the function of the directive speech act contained in the video. This study aims to determine the types of directive speech acts and their functions in learning videos on the Indonesian MKU playlist from the UNNES TV channel. This type of research includes qualitative descriptive research designed through data analysis research with qualitative methods which aims to describe and provide information about the problem under study by collecting data through documentation techniques. The results showed that there were four types of directive speech acts in the Indonesian MKU learning video, namely (1) direct speech acts with imperative mode, asking, soliciting, compulsion, request or request, asking and commanding; (2) Indirect speech acts with the mode of suggesting, asking, and requesting; (3) The literal speech act contains the same meaning and purpose of the speech; (4) Non-literal speech acts contain speech intentions that are different from the meaning or what is conveyed by the speaker to the speech partner. The directive speech act functions contained in the Indonesian MKU learning video include; (1) pleading, (2) asking, (3) suggesting, (4) ordering, and (5) inviting.

Banking is an important sector for a country's economy, therefore maintaining banking stability is very important because if there is a problem it can have a direct impact on economic conditions in that country. One of the factors that influences growth stability is competition. This research aims to determine the effect of competition on banking stability in Indonesia. This research was carried out with data samples from 43 banks in the 2018-2021 period. The analytical tool used was Z-score value analysis, the Leaner Index with Stata 17.0 panel data regression. The research results show that competition can explain the dependent variable, namely stability of 5.20%.

The Karangantu Archipelagic Fisheries Port, commonly referred to as PPN Karangantu, provides a venue for business activities in the field of fisheries. These business activities are carried out by the fishermen of the Boat Lift Net. The Boat Lift Net captures small pelagic fish, and the catch is distributed by the fishermen of the Boat Lift Net at PPN Karangantu to fish traders outside the Karangantu location. This expands the distribution of the marketing of the catch from PPN Karangantu, as it is not only marketed at the Karangantu Fish Auction (TPI Karangantu). Therefore, the objective of this research is to illustrate the map of the distribution locations of the marketing of the catch from the Boat Lift Net landed at PPN Karangantu. Subsequently, it aims to identify the distribution channels for the marketing of the catch from Boat Lift Net at PPN Karangantu. To achieve these objectives, this research uses a qualitative descriptive approach and Geographic Information System (GIS) with remote sensing methods. As a result, it is found that PPN Karangantu has 4 distribution channels and there are 11 distribution locations for the marketing of the catch from the Boat Lift Net

Panti Asuhan Aisyiyah Putri merupakan sebuah lembaga  kesejahteraan sosial anak (LKSA) yang keberadaannya berlokasi di Jl. Srikandi V No. 61, kota Semarang. Panti asuhan melakukan pengasuhan kepada anak asuh yang jumlahnya cukup banyak. Dimana dalam keseharian anak asuh yang ada pada panti asuhan ini juga seringkali mengakses berbagai informasi secara digital. Informasi digital tidak semua yang tersedia dalam berbagai media seringkali tidak selalu memberikan sajian yang benar. Untuk menghindari kesalahan dalam mengakses informasi yang salah perlu adanya pelatihan literasi digital. Luaran pelatihan literasi digital ini adalah memberikan wawasan tentang informasi digital yang harus diakses secara bijak. Saat mendapatkan informasi maka perlu dilakukan penyaringan sebelum informasi tersebut bisa dibagi. Pelatihan dilakukan dengan mengadakan pertemuan secara langsung dengan anak asuh yang di LKSA Aisyiyah Putri Kota Semarang. Dalam pelatihan peserta diberikan wawasan tentang informasi dan bagaimana memvalidasi informasi tersebut dan diberikan pula contoh-contoh penyalahgunaan informasi yang ada pada dunia digital.

In this research, we analyze compliance with aflatoxin standards on the productivity of Indonesian nutmeg exports to the European Union. This study examines previous journals that have topics relevant to the topic being studied, sourced from Google Scholar. We use a methodology that includes literature study, data and information collection, and data analysis. The results of this research show that a country's commodity export volume, whether positive or negative, is influenced by food safety regulations. In addition, we found that difficulties in fulfilling these standards still frequently occur, indicating that the requirements cannot be met by Indonesian nutmeg farmers or exporters. In the context of this research, we take the example of Indonesian nutmeg commodities exported to the European Union. We analyze the steps that can be taken so that the nutmeg commodity can penetrate the European Union market and its relationship to the productivity of nutmeg exports to the European Union so that it can reach its maximum point. The difficulty in fulfilling this standard shows that the conditions cannot be met by Indonesian nutmeg farmers or exporters. From this research, we conclude that the productivity of Indonesia's nutmeg commodity exports to the European Union needs to be carried out by meeting the food safety standards set by the European Union, especially the aflatoxin content which refers to European Commission Regulation (EC) No.1881/2006. In addition, we suggest increasing the productivity of Indonesian nutmeg exports to the European Union by ensuring product quality and meeting European Union import standards.

Central Sulawesi, one of the largest seaweed-producing provinces in Indonesia after South Sulawesi, but only uses seven per cent of its potential cultivation land. Despite its large production, the quality of Central Sulawesi seaweed is low due to a lack of coordination between the government and seaweed entrepreneurs, both in cultivation, post-harvest management, distribution, and marketing. To overcome this problem, development efforts are needed through the cooperation of local governments and business actors. This qualitative research aims to analyse the development of seaweed production quality and yield in Central Sulawesi with a focus on such cooperation. Recommended measures include improving production quality in Morowali and Banggai Laut districts, providing storage and transport, establishing processing industries, and zoning cultivation.

In an entity or company to support the creation of good financial reports must have a good internal auditor. Internal auditors within the company play a role as a party that evaluates and provides input so that the financial statements to be presented are of high quality. An independent attitude must be possessed by an auditor. Competent auditors are also needed to be able to produce quality audit reports. This research was made to provide knowledge about the effect of independence and competence on audit quality. The research method used is a literature review. The results of the research show that independence and competence have a significant impact on audit quality.