Internal control systems have a crucial role in minimizing risks that can occur in the purchasing cycle in organizations, including in the hotel industry. This research aims to analyze the role of the internal control system in mitigating risks in the purchasing cycle at The Wing Es-Hotel. This research uses a case study approach with data collected through interviews, observation and documentation. The research results show that implementing an effective internal control system can identify potential risks such as errors in supplier selection, non-conformity of goods received, and uncontrolled expenditure. By having control elements such as proper authorization, authority and internal audit, these risks can be minimized. This study provides recommendations for The Wing Es-Hotel to improve sustainability monitoring and evaluation of the internal control system to support operational efficiency financial losses

Effective sales transaction processing influences the quality of the accounting information produced, which ultimately can support better managerial decision making in the company. The research aims to analyze the influence of sales transaction processing on the quality of sales accounting information in companies. Using quantitative methods, data was collected through surveys distributed to related parties in the company's sales accounting process. The variables analyzed include accuracy, timeliness and completeness of information produced by the sales transaction processing system. The research results show that good sales transaction processing, which involves proper recording and the use of reliable information systems, has a significant positive influence on the quality of sales accounting information. These findings indicate that improving transaction processing increases the quality of accounting information, which ultimately contributes to the efficiency and effectiveness of company management.

The implementation of Sustainable Management Accounting (SMA) in developing nations is examined in this paper along with its prospects and obstacles. To achieve long-term sustainability, SMA incorporates social, economic, and environmental factors into business decision-making. SMA adoption in underdeveloped nations is hampered by issues like a lack of funding, a lack of environmental consciousness, and a lack of training and technology. SMA does, however, also have a number of noteworthy advantages, including increased operational effectiveness, better risk management, and higher standing in a global marketplace that is becoming more and more concerned with sustainability. This study examines the challenges and tactics in implementing SMA using a qualitative methodology and case studies of businesses in underdeveloped nations. It is anticipated that the results will help businesses and policymakers create and implement SMA in a way that promotes social, economic, and environmental sustainability.

This community service activity aims to enhance the competencies of students and lecture at Universitas Nasional (UNAS) in the field of digital business through training and socialization of the competency certification scheme. Digital business competency certification has become essential in the digital era, when these skills are needed to improve the quality of human resources and the competitiveness of graduates. The methods used in this activity include training, competency test simulations, and the socialization of the benefits of certification in the job market. Evaluation results show that this activity successfully increased participants' understanding of the certification process and their readiness to undertake the competency tests. It is hoped that, through this activity, UNAS graduates will gain superior competencies in the digital business field. 

Telecommunication service providers consist of many entities. This results in a lot of business competition within it. It is very important to maintain the competitiveness of telecommunications companies to be able to continue to survive in this business environment. Therefore, companies need to conduct research that can identify hidden weaknesses of the company. This study aims to measure the performance of telecommunications contractor companies (Telco) by applying the benchmarking method, focusing on PT. LUM as a case study. Company performance will be evaluated in several key aspects, including operational efficiency, service quality, and customer satisfaction. Qualitative and quantitative approaches are used to collect and analyze data, including document analysis, interviews with senior management and customers, and literature studies on company performance and benchmarking. The results of the study are expected to provide a better understanding of PT. LUM's performance and allow for performance comparisons with other Telco contractor companies. Recommendations generated from this study are expected to help PT. LUM improve company performance and compete more effectively in the market

The training and introduction to Microsoft Project aim to enhance project management skills among the administrators of Al-Waqifin Mosque, Islamic Village, Tangerang. Microsoft Project is a software tool that facilitates effective management of time, resources, and budgets for various projects, including construted through ineractive training sessions that covered an introduction to key features, usage simulations, and discussions on practical implementation. The results of this activity demonstrated an increase in participants' understanding and ability to manage projects using a more structured and professional approach. Thia positive impact is expected to the efficiency and success of project implementation at Al-Waqifin Mosque. 

Drone Spray for Base Rot Disease Detection in Oil Palm Plants aims to increase the effectiveness of disease detection and control using drone technology. Stem base rot disease, caused by the fungus Ganoderma boninense, threatens oil palm productivity in Indonesia. Drone technology with near-infrared (NIR) sensors and image processing is used to detect early signs of the disease, enabling timely preventive action. A drone equipped with a Raspberry Pi camera and NoIR V2 pro-duces high-resolution images for NIR reflectance analysis. The research included field observations, expert interviews, and sensor data collection for evaluation of the effectiveness of this technology. Results show that the use of drones can in-crease disease detection efficiency by 85%, reduce operational costs, and minimize health risks for workers. This drone technology has great potential to improve the productivity and sustainability of the palm oil industry in Indonesia. This research recommends the adoption of drone technology in the agricultural sector to address plant disease challenges more efficiently and effectively.

Keywords: Disease, Drone, NIR, Oil Palm.

ABSTRAK

Drone Semprot untuk Deteksi Penyakit Busuk Pangkal Batang pada Tanaman Kelapa Sawit bertujuan meningkatkan efektivitas deteksi dan pengendalian penyakit menggunakan teknologi drone. Penyakit busuk pangkal batang, disebabkan oleh jamur Ganoderma boninense, mengancam produktivitas kelapa sawit di Indonesia. Teknologi drone dengan sensor inframerah dekat (NIR) dan image processing digunakan untuk mendeteksi tanda-tanda awal penyakit, memungkinkan tindakan preventif yang tepat waktu. Drone yang dilengkapi kamera Raspberry Pi dan NoIR V2 menghasilkan citra yang memiliki resolusi tinggi untuk analisis reflektansi NIR. Penelitian ini mencakup observasi lapangan, wawancara dengan pakar, dan pengumpulan data sensor untuk evaluasi efektivitas teknologi ini. Hasil menunjukkan bahwa penggunaan drone dapat meningkatkan efisiensi deteksi penyakit hingga 85%, mengurangi biaya operasional, dan meminimalkan risiko kesehatan bagi pekerja. Teknologi drone ini berpotensi besar dalam meningkatkan produktivitas dan keberlanjutan industri kelapa sawit di Indonesia. Penelitian ini merekomendasikan adopsi teknologi drone dalam sektor pertanian untuk mengatasi tantangan penyakit tanaman secara lebih efisien dan efektif.

Case transfer in management Guidance and counseling is an important process in handling student problems that are too complex. The purpose of this case transfer was to obtain supporting data regarding the students who were transferred to the case and to provide more effective guidance services by experts. This process involves identification, assessment, and transfer of responsibility from one counselor to another counselor or the BK team. For example, a psychological test, a guidance and counseling teacher can collaborate with a psychology institution to obtain data related to students' psychological development. The case transfer program can collaborate with other professionals, such as psychiatrists, police, doctors and other professionals.

The purpose of this study is to find solutions to prevent and eradicate land mafia in Indonesia. This is because the practice of land mafia in Indonesia has been going on for a long time, and is very worrying and detrimental to the state and society. The urgency of this study is to ensure legal certainty for legitimate land owners from land grabbing by the land mafia. This study uses a normative legal research method, namely a research method using secondary data or library data as its main data supported by primary data. Efforts that can be made to eradicate the land mafia are by changing land data into digital data including digitally integrated land maps. By changing land data digitally, it produces accurate land data so that there is no loophole for the land mafia to claim land belonging to others. The digital land data includes land maps per plot which are contained in the land book and then issued electronic land certificates or hard copy land certificates based on digital data that has one hundred percent accuracy.




Tujuan dari penelitian ini adalah untuk mencari solusi pencegahan dan pemberantasan mafia tanah di Indonesia. Hal ini dilatarbelakangi karena praktik mafia tanah di Indonesia sudah berlangsung sangat lama, sangat mengkhawatirkan dan merugikan negara dan masyarakat. Urgensi dari penelitian ini adalah agar adanya kepastian hukum bagi pemilik tanah yang sah dari perampasan tanah oleh mafia tanah. Penelitian ini menggunakan metode penelitian yuridis normatif, yaitu metode penelitian dengan menggunakan data sekunder atau data kepustakaan sebagai data utamanya dengan didukung oleh data primer. Upaya yang dapat dilakukan untuk memberantas mafia tanah adalah dengan merubah data pertanahan menjadi data digital termasuk peta tanah yang terintegerasi secara digital. Dengan merubah data pertanahan secara digital, maka menghasilkan data pertanahan yang akurat sehingga tidak ada celah bagi mafia tanah untuk mengklaim tanah milik orang lain. Data pertanahan secara digital tersebut meliputi peta tanah perbidang yang dimuat dalam buku tanah kemudian diterbitkan sertifikat tanah secara elektronik atau sertifikat tanah berbentuk hard copy berdasarkan data digital yang mempunyai keakuratan seratus persen.

This study examines the role of the Madani Club Study as a platform for developing the professional competence of prospective Islamic Religious Education educators at the Faculty of Tarbiyah and Teacher Training, State Islamic University of North Sumatra. The focus of the study is how the Madani Club Study helps in improving pedagogical skills and internalizing Islamic values. This study uses a qualitative method with data collection techniques obtained through observation, in-depth interviews, and document analysis related to the Madani Club Study activities. The results of the study indicate that the Madani Club Study is effective in improving students' pedagogical competence through collaborative learning and self-reflection, as well as helping internalize Islamic values ??in the context of modern education. The interaction between students and supervising lecturers in the Madani Club Study also creates an environment that supports personal and social growth. This study emphasizes the importance of extracurricular programs based on collaboration and Islamic values ??to be integrated into the curriculum of Islamic universities in order to prepare prospective educators who are competent in facing the challenges of contemporary Islamic education.