The purpose of this study is to analyze the implementation of Accounting Information Systems (AIS) in managing the company's revenue cycle control. The revenue cycle involves a series of crucial activities such as receiving orders, shipping goods, billing, and receiving payments, which require strict supervision to reduce errors and manage existing risks. Without the implementation of AIS, some common problems that often arise in managing the revenue cycle include inaccurate information, loss of employee data archives, difficulty in detecting errors in supervision, as well as limited reporting supervision and invalid data. As a solution, AIS can be implemented to increase data processing capacity, improve storage space, and improve control between parts of the organization. This study investigates the implementation of AIS in recording revenue transactions and its impact on internal control, such as preventing fraud, increasing data accuracy, and accelerating business processes. The results of the study are expected to provide an understanding of how the implementation of AIS can improve revenue cycle control and reduce risks associated with large business transactions.

This study evaluates the preparation of Accountability Letters (SPJ) for Religious Activity Facilitation Assistance in the Sub-Division of Spiritual Mental Development, Public Welfare Section, Regional Secretariat of Karanganyar Regency before and after the implementation of the voucher system. The voucher system is designed to improve accountability, efficiency, and timeliness in the management of aid funds. The results of the study indicate that the voucher system accelerates the completion of SPJ compared to the cash method, although there are still obstacles such as the workload of employees who hold concurrent positions and the need for complicated supporting documents. It is recommended to optimize the division of tasks and simplify administration to improve the effectiveness of SPJ management.

This study aims to analyze the implementation of women's inheritance rights within the patrilineal customary system of Karo ethnic group and the judicial considerations based on the Medan High Court Decision No. 400/Pdt.2023/PT MDN. The urgency of this research lies in harmonizing legal pluralism, particularly the role of judges in inheritance cases and their impact on the development of customary law and gender equality for Karo women and the community. This study employs a normative juridical method to examine the application of customary inheritance law in the distribution of inheritance assets through judicial decisions. The novelty of this research expands on an analysis of the implementation of Karo customary inheritance law in relation to gender equality within civil inheritance law. It refers to the inheritance rights of Karo women in actual cases, distinguishing it from other studies that discuss Karo customary inheritance law or court case resolutions in a purely regulatory manner. The findings reveal that the implementation of Karo women's inheritance rights is reflected in court decisions, where women receive a share, albeit smaller than men, due to differences in rights and obligations. Judges consider customary law as the closest legal framework for the family while also taking gender justice into account by accommodating the inheritance rights of Karo women. The application of Karo customary inheritance law in asset distribution continues to uphold gender fairness for Karo women. This study is expected to contribute both practically and theoretically to the enforcement of a just customary inheritance law.

Penelitian ini bertujuan untuk menganalisis implementasi hak waris perempuan dalam masyarakat adat patrilineal, yakni suku Karo, serta pertimbangan Hakim berdasarkan Putusan Pengadilan Tinggi Medan Nomor 400/Pdt.2023/PT MDN. Urgensi penelitian berpusat pada harmonisasi dalam pluralisme hukum, terlebih peran Hakim dalam perkara yang berdampak pada perkembangan hukum adat serta prinsip kesetaraan gender berkeadilan bagi perempuan Karo juga masyarakat. Penelitian ini menggunakan metode yuridis normatif untuk membahas penerapan hukum waris adat dalam pembagian harta waris lewat putusan Hakim. Kebaharuan penelitian memperluas analisis penerapan hukum waris adat Karo dengan kesetaraan gender di dalam hukum waris perdata, mengacu pada hak waris perempuan Karo pada kasus aktual, berbeda dengan penelitian lainnya yang membahas hukum waris adat Karo sebatas regulatif saja. Hasil penelitian menjelaskan implementasi hak waris perempuan Karo tercermin dalam putusan, di mana bagian perempuan lebih sedikit dibanding laki-laki karena perbedaan hak dan kewajiban, serta pertimbangan Hakim merujuk pada pembagian sesuai hukum waris adat sebagai hukum terdekat keluarga, memperhatikan keadilan gender melalui akomodasi akan hak waris perempuan Karo yang diakui. Penelitian ini diharapkan memberikan kontribusi praktis juga teoretis dalam penegakan hukum waris adat yang berkeadilan.

The performance of educators and education personnel is a key factor in determining student success and the reputation of educational institutions. This study aims to analyze the influence of leadership style, work discipline, and work environment on work motivation and performance among educators and education personnel at MTsN 3 Banyuwangi. Additionally, it examines the role of work motivation as a mediating variable in the relationship between leadership style, work discipline, and work environment with performance. This study employs a quantitative approach, collecting data through questionnaires distributed to 87 respondents, consisting of educators and education personnel at MTsN 3 Banyuwangi. Data analysis is conducted using path analysis with the assistance of SmartPLS V3 software. The findings reveal that leadership style, work discipline, and work environment each have a direct impact on work motivation. Furthermore, these factors also directly influence performance. Work motivation itself significantly affects performance. However, the indirect influence of leadership style, work discipline, and work environment on performance through work motivation as a mediator is not significant. Thus, this study concludes that leadership style, work discipline, and work environment play a crucial role in directly enhancing the motivation and performance of educators and education personnel. Therefore, direct management of these factors should be a top priority in improving performance at MTsN 3 Banyuwangi.

Survey research is one of the methods often used in social sciences, education, and various other fields to collect data efficiently from large populations. This study aims to describe the concept, steps, types, advantages, and disadvantages of survey research, and provide guidance in selecting representative samples. The method used in this study is a literature review with a descriptive analysis of relevant theories. The results of the study indicate that survey research has the advantage of being able to collect large amounts of data quickly and support statistical analysis. However, this method also has weaknesses such as the risk of sampling bias and limitations in extracting in-depth information. The implications of this study are the need for careful design, including the selection of appropriate sampling techniques and the development of valid instruments, to improve the quality of survey research. This study is expected to provide practical guidance for researchers in designing and implementing effective and ethical survey research.

PT Astra International BMW Semarang is a company operating in the automotive sector with 3 supporting pillars, namely Sales, Aftersales and Spare Parts for BMW car units. The availability of spare parts is one of the determining factors for consumer satisfaction with the company because if the spare parts stock is empty it will cause consumer disappointment with the company. By using spare parts sales transaction data for the period January 2019 – June 2023, totaling 52,162, it will be utilized using data mining association techniques with the a priori algorithm and the eclat algorithm. The problem in this research is how to find out consumer purchasing patterns so that there is no shortage or empty stock of spare parts in the warehouse. This research aims to determine the association of spare parts purchasing patterns in sales transactions so that partman get recommendations in making decisions about providing priority types of spare parts. This research methodology uses CRISP-DM (Cross-Industry Standard Process for Data Mining) and is implemented with the R programming language with R studio software. In 3 trials using the Apriori algorithm and 3 trials with the Eclat algorithm, The result with the highest confidence appears in a combination of 3 itemsets with minimum support 0.01 and confidence 0.9, namely if a customer buys B11.42.8.593.186 (Set oil-filter Mx) and B83.12.5.A1A.683 (Washer Cleaner) then they will also buy Z99000000333 ( BMW Engine Oil) with confidence 1.00 or 100%. From the results of this association's analysis, it can be used as advice for the management of PT Astra International BMW Semarang in managing spare parts stock.

This research was conducted to find out the role of the principal's visionary leadership in improving the quality of school management at Dharma Bhakti Siborongborong Private High School. The research method used is a qualitative descriptive method with a case study plan and data collection from informants using snowball sampling techniques through interviews, observation and documentation. The qualitative data obtained will be analyzed through the stages of data collection, data reduction, data presentation, and drawing conclusions. The results of this research show that the principal of Dharma Bhakti Siborongborong Private High School is able to carry out the visionary leadership role, namely as a direction setter, agent of change, spokesperson and trainer in managing the school. This research concludes that to realize mutual school management, the visionary leadership role of the school principal is needed by communicating the vision and directing all school members to remain focused on the vision that has been set, making the school that is experiencing change better and persisting to make the school superior, conveying ideas. - the idea is through joint meetings and building commitment and establishing good cooperation between internal and external parties in improving the quality of schools, and also making yourself a professional trainer in developing the abilities of teaching staff and educational staff so they can carry out their duties and responsibilities well to improve the quality of schools through management carried out by the school principal.
 
 

The number of MSMEs that have halal certificates is still far less than large industries, including MSMEs in Kedungsalam Village, Donomulyo District, Malang Regency. Based on these problems, the Accounting Department of Universitas Negeri Malang (UM) held a halal literacy activity for MSMEs. This halal literacy activity has never been obtained by participants before. The purpose of this activity is that in the future MSMEs in Kedungsalam Village can improve product quality through halal certification, so that they can survive and compete in the globalization era. This service activity is considered right on target, because MSME products that are not yet halal certified can register through the Halal Center at UM. The UM Halal Center has been officially established since early 2019 which has a role in providing services to the community's needs for halal certification, namely accompanying, fostering, and overseeing halal product guarantees.

In the ever-growing digital era, graphic design skills are becoming increasingly important and in demand in various industries. Seeing the importance of building students' design abilities in terms of skills, it is necessary to implement design training using Corel Draw for students at SMKN 1 Palibelo. However, the obstacle currently faced by students at SMKN 1 Palibelo is their lack of interest in using design technology. This can be seen from some students who are still unable to create designs using Corel Draw. One effort to improve the design skills of students at SMKN 1 Palibelo is by implementing design training using the Corel Draw application. Therefore, the PKM Team held activities to implement Corel Draw design training at SMKN 1 Palibelo. This PKM aims to teach how to create a design systematically and structured using this application. The training provided includes an introduction to the basic tasks of Corel Draw and the tools contained in it. Next, how to practice making a simple poster design. Starting from making worksheet sizes, writing text, giving colors, the editing process to the design creation process. Comprehensively, the implementation of this training went smoothly. Indicators of success can be seen from the input given by the students who took part in this activity, which shows that the majority of students were able to understand the training process provided and also that the design making process was easy to put into practice.

This research investigated the correlation of excessive assignments on the mental health of fifth-year English language students at State Islamic Religious Institution in Central Kalimantan. The research hypothesized a strong positive correlation between perceived assignment load and mental health problems. The method of this research used quantitative approach using a questionnaire. The Data was collected from 20 participants. The researchers, analyzed the data using pearson's correlation coefficient JASP to examine the relationship between excessive assignment and mental health condition. Based on the findings, the result showed a significant positive correlation (r = 0.900, p <.001) between excessive assignment and mental health condition, indicating that 81.0% of the variance in students' mental health could be attributed to their perceived workload. Educational institutions should take proactive steps to manage student workloads and provide mental health support services, such as counseling, time management training, and flexible deadlines. Promoting a balanced approach to academic assessment that prioritizes both academic excellence and student well-being is crucial for fostering the success and well-being of English language students. This research limited due to the small sample size and focus on a specific student population. Future research with larger and more diverse samples is needed to further explore the complex relationship between academic demands and student mental health. The findings highlight the urgent need for universities and educators to prioritize student mental health alongside academic achievement. Implementing practical strategies to manage workloads and provide mental health support can promote a more holistic and student-centered educational environment.