Seperti halnya di Kabupaten Garut, maraknya perdagangan narkoba dan penyebarluasannya yang sangat cepat membuat angka pecandu narkoba meningkat setiap hari. Korban penyalahgunaan narkotika selalu dititikberatkan pada pelaksanaan rehabilitasi, namun sebelum korban dikenakan kewajiban rehabilitasi korban terlebih dahulu akan melalui proses assesment terpadu. Namun dalam prosesnya sering kali mengalami kendala baik dari proses rehabilitasi ataupun proses TAT yang berlangsung. Tujuan penelitian kali ini adalah untuk menilai sejauh mana program rehabiltasi diterapkan di BNN Kabupaten Garut serta bagaimana koordinasi Tim TAT dalam memberikan keputusan terkait rehabilitasi terhadap penyalahgunaan narkotika di BNN Kabupaten garut. Dalam penelitian ini menggunakan pendekatan yuridis empiris penelitian dilakukan dengan melihat kenyataan di dalam prakteknya mengenai peningkatan efektivitas proses assesmen terhadap penyalahguna narkotika dalam rangka mendukung rehabilitasi terhadap penyalahguna narkotika.

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana audit sistem informasi berbasis komputer dapat mencegah terjadinya kecurangan (fraud). Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan analisis deskriptif. Jenis -jenis teknik yang digunakan didasarkan pada penelitian literatur. Analisis data dilakukan oleh editor data, presentasi, dan urutan kompensasi data. Jika teknologi audit berbasis komputer meningkatkan pengawasan keuangan dan bertekad untuk mengetahui kemungkinan penipuan sebelumnya. Sistem uji berbasis komputer semakin banyak digunakan di dunia bisnis untuk meningkatkan transparansi dan mencegahnya (penipuan). Teknologi seperti Teknologi Bantu Komputer (CAAT), Kecerdasan Buatan (AI), dan analisis data memungkinkan penguji untuk menganalisis transaksi lebih cepat, lebih akurat dan lebih efisien daripada metode tradisional. Sistem ini dapat mengenali pola transaksi yang mencurigakan, mengurangi kesalahan manusia dan meningkatkan kontrol internal perusahaan. Namun, aplikasi menetapkan hambatan seperti sumber daya SDM yang terbatas, persyaratan pertemuan personel, ancaman dari keamanan data, dan biaya investasi yang tinggi. Oleh karena itu, strategi yang tepat diperlukan untuk mengoptimalkan metode audit untuk menciptakan sistem keuangan yang lebih bertanggung jawab, lebih efisien dan transparan.

This paper explores the ESG (Environmental, Social, and Governance) strategy adopted by PT Garuda Indonesia following its restructuring phase, with reference to the GRI Standards 2021 and SDG Compass framework. Initiated in 2020, the restructuring was a strategic response to the escalating financial and operational challenges exacerbated by the COVID-19 pandemic. As part of its recovery strategy, Garuda Indonesia has embraced ESG as a foundational approach to promote long-term sustainability and contribute to the realization of the Sustainable Development Goals (SDGs). Employing a qualitative-descriptive method, the study analyzes the company’s 2023 Sustainability Report. The findings reveal that the airline has demonstrated a tangible commitment to lowering carbon emissions, enhancing employee well-being, and reinforcing governance structures. Nonetheless, there remains a need for greater transparency in reporting and better integration of ESG metrics into the company’s core operations. The study suggests that Garuda Indonesia should enhance the alignment of its ESG initiatives with SDG indicators and adopt the GRI Standards in a more holistic manner.

This study aims to analyze the influence of service quality and facilities on custumer loyalty at Ayu Salon Limboto. Primary data were collected through questionnaires using an accidental sampling multiple linear regressiom with the assistance of SPSS software. The result reveal that (1) service quality has a negative but not significant effect on customer loyalt, (2) facilities have a positive and significant effect on customer loyalty, and (3) service quality and facilities simultaneously have a positive and significant affect on customer loyalty. These findings indicate that improvements in facilities contribute more significantly to customer loyalty than enhancements in service quality. This study provides practical efforts to insrease customer loyalty.

Program SCP internship di Universitas Nusa Putra memberikan pengalaman praktis bagi mahasiswa S1 sebelum lulus. Program ini berlangsung enam bulan di Pos Bantuan Hukum (Posbakum) Pengadilan Negeri, bertujuan untuk mengaplikasikan ilmu yang dipelajari di perkuliahan dan mempersiapkan mahasiswa menghadapi dunia kerja. Selama internship, mahasiswa diberi tugas untuk mewakili Posbakum dalam persidangan, yang menimbulkan pertanyaan hukum dan etis terkait kewenangan mahasiswa. Penelitian ini menggunakan metode yuridis normatif dan pendekatan kasus untuk menganalisis norma hukum yang relevan. Hasil penelitian menunjukkan bahwa mahasiswa tidak memiliki kapasitas hukum untuk bertindak sebagai kuasa hukum dalam persidangan sesuai dengan Undang-Undang Advokat, sehingga penugasan ini berpotensi melanggar aturan hukum dan mempengaruhi keabsahan proses persidangan. Kesimpulannya, pengalaman internship ini memberikan wawasan penting tentang akses keadilan dan tantangan yang dihadapi mahasiswa dalam praktik hukum.

This study aims to analyze the implementation of Environmental, Social, and Governance (ESG) principles by PT Aneka Tambang Tbk (ANTAM) and their impact on the company's value. The research is motivated by the growing demand for businesses to operate in a sustainable and responsible manner. A qualitative descriptive method was employed, using secondary data from sustainability reports, official publications, and relevant articles. The findings indicate that ANTAM actively applies ESG principles through the formation of a dedicated ESG team, transparent reporting, and comprehensive risk management. A concrete example is the PEPELING Cisangku program, which integrates environmental conservation with community empowerment. The effective implementation of ESG has strengthened investor trust, as reflected in ANTAM’s significant net profit and state contributions in 2023. The implications of this study underscore the importance of ESG integration as a long-term strategy to enhance competitiveness and generate sustainable value for stakeholders.

The primary measure of Bank Syariah Indonesia's success in its mission to compete on a worldwide scale is the company's performance.  Credibility and public curiosity are piqued by good performance.  Customers are more likely to have faith in a bank with a high Return On Assets (ROA), which measures how profitable the institution is.  In order to determine what factors affect ROA, this research will look at the following ratios: Capital Adequacy Ratio (CAR), Operating Expenses to Operating Income (BOPO), Non-Performing Financing (NPF), and Financing to Deposit Ratio (FDR).  This study makes use of secondary data culled from Bank Syariah Indonesia's quarterly financial reports covering the years 2018–2023.  Multiple liear regression was used to carry out the study.  According to the findings, ROA is considerably impacted by CAR, BOPO, NPF, and FDR all at once.  Partially, however, CAR and FDR do not affect ROA much, although BOPO and NPF do.  

The study focuses on addressing fatigue among healthcare workers in Emergency Room (ER), vital in delivering health services but prone to worker fatigue. Using objective measures like cardiovascular load (%CVL) and Bourdon Wiersma test, it evaluates physical and mental fatigue. Leveraging the System Engineering Initiative for Patient Safety 2.0 (SEIPS 2.0) model, it comprehensively analyzes factors affecting fatigue. Data collection includes surveys and statistical analysis through Structural Equation Modeling-Partial Least Squares (SEM-PLS). Results show all workers experience fatigue, with physical fatigue affected by age and gender, and mental fatigue influenced by workload. The outer model analysis confirms convergent and discriminant validity, and reliability of the constructs. The inner model analysis reveals the work system significantly affects fatigue, while the process does not. The study emphasizes the importance of addressing fatigue to improve worker well-being and enhance patient care in ER, providing actionable insights for healthcare organizations.

 Background: Cow’s milk allergy is relatively common among Indonesian infantswho are not exclusively breastfed. Despite extensive hydrolyzed formula and aminoacid-based formula are the recommended nutrition for infants with moderate-tosevere illness, not all parents could provide those specialized formulas, presumablydue to the high cost, low availability and poor palatability. In that case, soy-basedinfant formula could be an alternative nutrition. However, it was unknown whetherIndonesian mothers were aware on that alternative nutrition. Objective: We therefore assessed the knowledge levels of mothers who participated in an online platform of PrimaKu on the usefulness of soy-based infant formula to support growthand development of children with cow’s milk allergy. Methods: The study subjectsappeared to have sufficient levels of knowledge on the usefulness of soy-based infant formula for children with cow’s milk allergy. Results: In addition, by increasing their knowledge on iron and fiber fortification in soy-based infant formula, e.g.,through regular academic presentations, mothers could be more selective in choosing alternative nutrition for children with cow’s milk allergy. Conclusion: Our studysuggested that Indonesian mothers who were active in the online platform of Primaku had sufficient levels of knowledge on the usefulness of soy-based protein formanaging children with cow’s milk allergy. 

The use of pesticides in the agricultural sector results in contamination of foodstuffs by pesticide residues, thus becoming a source of exposure to the body and resulting in health problems. The purpose of this study was to analyse the health risks due to the consumption of foodstuffs containing organophosphate residues in farmers. The design of this study was cross-sectional, employing the Environmental Health Risk Assessment (EHRA). The study population was farmers in the North Dempo District of Pagar Alam. A total of 117 farmers were sampled randomly. Environmental samples consisted of five red chilies and five tomatoes, which were selected purposively. Organophosphate residues were quantified using liquid Chromatography Tandem Mass Spectrometry. Body weight was measured using calibrated body scales. Activity pattern data were collected through interviews using a questionnaire. Data analysis was conducted using the  EHRA formulas. The results demonstrated the presence of Chlorpyriphos in red chillies  at a concentration of 3,05 mg/kg, while Profenofos was found at 0.0731 mg/kg and 0.0118 mg/kg.  The presence of Chlorpyriphos in tomatoes samples at a concentration of 0.4439 mg/kg, while Profenofos was found at 0.0112 mg/kg and 0.2043 mg/kg. The risk quotient  for consumption of red chillies containing Chlorpyriphos was found to be 0.0447, while that for Profenofos was 0.2476. The risk quotient for consumption of tomatoes containing Chlorpyriphos was found to be 0.0302, while that for Profenofos was 2.92. It can be concluded that respondents were at non-carcinogenic health risk due to consumption of tomatoes containing Profenofos.