Kenaikan suhu politik selalu terjadi menjelang pemilu. Dalam proses menggunakan hak pilih, tidak jarang membuat orang sering terjebak dalam perilaku euforia selama masa kampanye. Bagi para Aparatur Sipil Negara (ASN), preferensi terhadap para kontestan pemilu sangat dibatasi melalui asas netralitas. Setidaknya ada 93 kabupaten kota (18,1%) di Indonesia memiliki indeks kerawanan tinggi terkait aspek netralitas ASN. Berdasarkan hasil pemetaan, deteksi dini dan analisis isu strategis Badan Pengawas Pemilu (Bawaslu), di dalam Indeks Kerawanan Pemilu (IKP) 2019, 421 kabupaten/kota (81,9%) di Indonesia memiliki indeks kerawanan sedang untuk netralitas ASN. Berbagai regulasi terkait netralitas ASN sudah diterbitkan sebagai respon pemerintah terhadap persoalan netralitas, namun sayangnya, regulasi yang sudah akomodatif masih sering gagap dalam pelaksanaannya. Oleh karenanya, perlu dilakukan analisis atas hambatan proses implementasi. Analisis dalam penelitian ini dihasilkan melalui pendekatan teori/konsep implementasi kebijakan, peraturan perundangan terkait netralitas, dan praktek pelaksanaan netralitas. Penelitian ini bertujuan untuk menghasilkan analisis dan model terhadap upaya penguatan implementasi netralitas ASN dalam Pemilu dengan berdasar pada teori implementasi Edward III, tentang empat kritikal faktors yang mempengaruhi keberhasilan implementasi. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan tipe penelitian deskriptif.

Penelitian ini bertujuan untuk mengetahui Pengaruh Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Melalui Pengendalian Internal (Studi Kasus Kementrian Agama Kota Sungai Penuh), jenis penelitian ini adalah penelitian Kuantitatif  dan teknik pengambilan data dalam penelitian ini menggunakan observasi dan penyebaran kuesioner, dimana kuesioner di sebarkan  kepada 20 responden yang merupakan pegawai Kementerian Agama Kota Sungai Penuh. Temuan hasil penelitian menunjukkan bahwa Terdapat pengaruh langsung antara Sistim Informasi Akuntansi terhadap Pengendalian internal yaitu, sebesar 0,25. Terdapat pengaruh langsung antara Sistem Informasi Akuntansi terhadap Kualitas Laporan Keuangan yaitu, sebesar 0,11. Terdapat pengaruh langsung antara Pengendalian internal terhadap Kualitas Laporan Keuangan yaitu, sebesar 0,10. Terdapat pengaruh tidak langsung Sistim Informasi Akuntansi terhadap Kualitas Laporan Keuangan melalui Pengendalian internal yaitu, sebesar 0,05.

Penelitian ini bertujuan untuk melihat hubungan Dukungan Organisasi dengan Kinerja Aparatur Sipil Negara Pada Kantor Kementerian Agama Kabupaten Kerinci. Metode penelitian yang di gunakan dalam penelitian ini adalah Metode Kuantitatif, karena peneliti menginginkan pengukuran antara Variabele X dan Y. Sampel dalam penelitian ini 35 orang. Teknik yang di gunakan dalam penentuan responden adalah sampling jenuh sedangakan  instrument penelitian berupa kuisioner. Teknik analisis penggunaan uji hipotesis, dengan hasil penelitian dapat dilihat 3.1285 > 2.0345sehingga Ha diterima dan Ho ditolak. Artinya bahwa dukungan orgainsasi mempunyai hubungan yang signifikan dengan Kinerja Aparatur Sipil Negara Pada Kantor Kementerian Agama Kabupaten Kerinci.

Penelitian ini bertujuan untuk mengetahui pengaruh, besar pengaruh Tata Ruang terhadap Kinerja Pegawai pada Dinas Pendapatan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Kerinci (DPPKA) Kerinci. Rumusan masalah yang diajukan yaitu apakah terdapat pengaruh Tata Ruang terhadap kinerja pegawai dan berapa besarkan pengaruh tatruang terhadap kinerja pegawai pada Dinas Pendapatan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Kerinci (DPPKA) Kerinci. Berdasarkan hasil analisis diketahui signifikansi t hitung lebih besar dari 5% (0172 > 0,05), menunjukan bahwa terdapat pengaruh tapi tidak signifikans antara tataruang terhadap kinerja Pegawai pada Dinas Pendapatan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Kerinci (DPPKA) Kerinci, Besarnya pengaruh Tata Ruang terhadap Kinerja Pegawai berdasarkan hasil analisis, nilai R Square 0,034. Yang berarti bahwa besarnya pengaruh tataruang terhadap kinerja pegawai pada Dinas Pendapatan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Kerinci (DPPKA) Kerinci sebesar 3,4%, sementara itu selebihnya 96,4% dipengaruhi oleh variable-variabel lain yang tidak dihitung dalam penelitian ini.

Industri bioteknologi memiliki peluang yang cukup besar pasca pandemi Covid-19, baik di dunia maupun di di Indonesia. Oleh karena itu, perlu adanya perhatian dari berbagai kalangan termasuk akademisi dan peneliti dari berbagai disiplin ilmu. Salah satu aspek industri bioteknologi yang perlu menjadi perhatian adalah ketersedian metode untuk mengestimasi proyek tersebut. Penelitan ini menawarkan metode learning options yang dimodifikasi, sebagai pengembangan dari metode learning options standar versi Guthrie untuk mengestimasi nilai proyek bioteknologi. Hasil dari penelitian ini menunjukkan bahwa metode learning options yang dimodifikasi dapat meningkatkan keakuratan estimasi nilai proyek bioteknologi.

This study aimed to test signalling theory in the phenomenon of window dressing anomaly, risk reduction of bad loans, and the 2023 recession issue. Macroeconomic variables were used as independent variables which were reflected by GDP, inflation, and BI interest rates; banking sub-sector share prices as the dependent variable; and the ratio of Non-Performing Loans as a mediating variable. The population in this study were banking sub-sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The research sample consisted of 12 companies obtained using a purposive sampling technique. Data analysis techniques and hypothesis testing using path analysis with the help of SPSS 25. The results of the study showed that the signal theory was not proven to always be appropriate in terms of stock price fluctuations and its relation to the phenomenon of the 2023 recession issue, as evidenced by the absence of a significant relationship between the independent and dependent variables. The implication of this research is for long-term investors to not to rush into making investment decisions due to concerns over issues that are currently being discussed, the truth of which cannot be ascertained.

Currently, businesses in Indonesia are dominated by MSME players. Micro, Small and Medium Enterprises (MSMEs) are one of the main pillars in driving the Indonesian economy. The current technological development is a good momentum in increasing the business development of MSMEs. The use of technology that is currently in demand by all circles is social media, in a business social media has a very important role in the development of a business. The business also cannot be separated from branding, because branding also plays an important role in creating a business identity. The existence of this progress requires MSMEs to adapt to existing challenges, the challenge in this era is how producers can sell or promote their various products in conventional ways and also digitalization. Competition that is quite tight in the current era of social media forces entrepreneurs to always develop their business. The purpose of this study is to implement the application of product branding and the use of social media for MSMEs in Rungkut Tengah Village during the KKNT. From this implementation, the author gets several final results, namely the creation of outputs such as the brand formed, logos, banners, packaging, google maps, and social media development.

Work accidents that occur on ships often occur in various cases, one of which is a work accident that occurs in an enclosed space. This is often experienced by a crew member who is unable to understand the proper methods and procedures for working in an enclosed space. Against this background, the researcher conducted a risk assessment of personal safety when working in an enclosed space to find out the causes, impacts and controls of the crew members' lack of understanding and knowledge of personal safety when working in an enclosed space. In this descriptive study using the Job Safety Analysis (JSA) method and the Bowtie method, the researchers obtained very high/extreme (E) scores in carrying out work in closed spaces, namely the ship's crew inhaled poisoned air/gas while checking in the cofferdam tank where these results obtained an likelihood value of 66% and a severity value of 71%. By holding routine drills regarding the application of safety principles in an enclosed space in more detail to all Ship's Crew and at the end of the drill closing displays a training video that displays shows about various accidents that occurred in an enclosed space and the causes of these events are reviewed in detail. So with a more detailed drill on the application of safety principles regarding enclosed space material to all Ship's Crew, it is hoped that it can minimize the occurrence of work accidents in an enclosed space.

Buter Balik Village, Kute Panang District, located in Central Aceh District, has fertile land and the majority of the people are farmers. Buter Balik Village has several community livelihoods, including coffee, chili, avocado, sugarcane, and so on. Most of the people in the village have sugarcane plantations on average. The community cultivates their own sugarcane plantations without depending on other people or outside the area. The community also processes the sugarcane plants themselves into processed products in the form of brown sugar. The method used in this article is descriptive qualitative. The purpose of this observation is to find out the process of making brown sugar from sugarcane in Buter Balik Village. The results of the observations have concluded that brown sugar from sugar cane juice has several benefits including preventing fatigue, meeting the body's mineral needs, maintaining bone health, and there are many benefits to be gained from brown sugar.

The government made a policy where MSME actors were expected to have complete and legal licensing documents. Of the 10 MSME actors listed by the UMKM coordinator in Sumurmati Village, all of them have not been registered and have a Business Identification Number (NIB). Therefore, with the KKN-T MBKM Group 62 UPN "Veteran" East Java in Sumurmati Village, as a form of service to the community, KKN-T MBKM Group 62 created a program where these students will help MSME actors in Sumurmati Village to have a Business Identification Number (NIB) by conducting socialization and also helping these MSME actors to register their businesses through Online Single Submission (OSS). By having complete and legal permits, MSME actors can be protected by law so as to prevent them from legal disputes that can be detrimental to their business, facilitate business development, provide opportunities for them to obtain business assistance or training from the government, and make it easier to obtain venture capital because their businesses already have complete and legal permits.