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Corruption in the public sector remains a major obstacle to regional development, threatening the effectiveness of financial management and public services. Gaps in financial supervision and management that are not transparent are the cause of fraud in the use of the budget. The agency theory states that corruption is caused by a conflict of interest between the community as the principal and the government as an agent, with the external auditor as a supervisor to prevent irregularities. The focus of this research is to find out the relationship between corruption in local governments and capital expenditure, local own revenue, audit opinions, and audit findings. This study uses quantitative methods and uses secondary data. The sample consistSed of 250 local governments (districts/cities/provinces) in Indonesia during 2020-2022. The analyst method uses SPSS 27 with multiple linear regression method. The test results showed that capital expenditure had no effect on corruption, local own revenue and audit findings had a positive effect on corruption, and audit opinions had nothing to do with corruption in local governments.

Regional taxes, especially the Land and Building Tax (PBB) and Motor Vehicle Tax (PKB), have an important role in increasing Regional Original Revenue (PAD) and supporting infrastructure development and public services. Socialization activities carried out in RT. 42 RW. 13 Taman Village, Madiun City, aims to increase public awareness and compliance in paying taxes. Through seminars, direct counseling, as well as print and digital media, this socialization provides information on tax obligations and tax benefits for regional development. The results of the socialization show an increase in public understanding of the tax function, although there are still obstacles, such as a lack of in-depth understanding and access to information. This activity indicates that effective socialization can encourage public awareness and discipline in fulfilling tax obligations, which in turn supports the sustainability of regional development.

The implementation of Parole is part of the guidance efforts based on the request of the convict, by considering the provisions of "Law Number 22 of 2022 concerning Corrections, and Government Regulation Number 31 of 1999 concerning Guidance and Guidance of Correctional Inmates, as well as several other implementing regulations. Parole is one of the objectives of the prisoner guidance system which is implemented based on the Correctional system. The goal is to prepare prisoners to be able to integrate with society in a healthy way and return to their role as free and responsible members of society. This process is subject to regulations such as the Regulation of the Minister of Law and Human Rights of the Republic of Indonesia Number 03 of 2018 concerning the Requirements and Procedures for Granting Remission, Assimilation, Visiting Family Leave, Parole, Leave Before Release, and Conditional Leave. This study aims to analyze the implementation of granting parole to recidivist prisoners in the Class IIA Correctional Institution (Lapas) of Gorontalo City. This study uses a normative-empirical research type in the non-judicial case study category, namely a case study conducted without any conflict, so it does not involve the court. The results of the study indicate that the process of granting parole for recidivist prisoners in Class IIA Penitentiary in Gorontalo City is still faced with various obstacles, including the lack of effective guidance, weak supervision, and inconsistent policies. In addition, there is a negative perception from the community towards granting parole to recidivists, which has an impact on their social reintegration. Based on these findings, it is necessary to review policies and improve guidance and supervision programs for recidivist prisoners to reduce the rate of recidivism and increase the effectiveness of parole as a tool for social reintegration.

Cooperative learning is an approach that has been proven effective in increasing student engagement and collaboration skills. Although it offers many advantages, its implementation often faces various challenges faced by both teachers and students. These challenges include differences in ability between students in a group, lack of active participation from some students, dominance of certain students in discussions, and difficulties in evaluating learning outcomes fairly. In addition, low student motivation and limited time and technology are also obstacles in implementing cooperative learning. To overcome these problems, it is important for teachers to manage groups well, develop leadership skills among students, and implement fair assessments both individually and in groups. Effective use of technology and ongoing training for teachers are also essential to support the success of cooperative learning.

Digital literacy for students can be an obstacle in finding information circulating, especially if they cannot filter the information circulating. Therefore, a digital literacy culture in schools is very important to prevent them from negative things obtained from social media. The role of teachers as educators is also very important, so they must be able to become leaders in mobilizing this literacy. The PKM method used is an introduction and training approach. Target achievements (1) This PKM program is able to provide an in-depth understanding of Digital Literacy. community service results Digital literacy training is an important step in increasing understanding in the millennial generation of digital technology. This is the main component that was successfully implemented in this PKM. In addition, this training also helps in the implementation of learning digitization.

The purpose of this research is to determine the implementation of e-government in public information services through the digital village smart website, the factors that become obstacles, and efforts to overcome these obstacle factors in order to improve public information services through the digital village smart website in Tegal Angus Village. . Researchers use Edward III's theory in Subarsono, 2011:90-92 with four indicators, namely; 1) Communication; 2) Resources; 3) Disposition; and 4) Bureaucratic structure, with descriptive qualitative research methods. The results of this research are that communication is considered effective with the village government by conducting outreach. However, human and non-human resources, such as the quality of human resources, internet access, and educational background, are still the main obstacles. Efforts to overcome these obstacles include digital technology training, outreach via social media, direct technical assistance, and promotions by community leaders.

This research employs a Systematic Literature Review (SLR) to investigate the involvement of MSMEs in supporting people economy focusing on inclusiveness, innovation, and digitalization aspects and explores the primary challenges faced by MSMEs towards accessing technology and innovating for global market. This study clearly has significant implications, including that MSMEs play a key role in driving people's economy; notably most of these developing countries whose economies have reached steady state growth periods and also create jobs—results also. Regular posts of new-generation features is another factor that causes the figure to grow, something innovation and digitalization have also worked on in order to drive an efficiency curve further upward. Second, numerous obstacles encountered by MSMEs parties such as infrastructure issues are still less evenly distributed, access to capital constraints for MSMEs actors and complexities in the regulation for MSMEs actors. This study is useful for supporting the government to design adequate regulations and policies that can drive people economy through accommodating of MSME actors in the capital market as efficient prospective fund Chanel.

Sharia economics has become an increasingly popular alternative in the global economic system because of its fair and ethical principles. In Banjar Regency, South Kalimantan Province, the economic potential based on wetlands has not been fully exploited optimally. This research aims to investigate and socialize the implementation of wetland-based sharia economics in the area, with a focus on the potential to increase the welfare of local communities. The research method used is a qualitative-descriptive approach with data collection through in-depth interviews, observation and literature study. The research results show that the socialization of sharia economics in Banjar Regency has not been implemented optimally, even though there is public awareness of sharia principles. The main obstacles faced include threatening public knowledge, lack of government support, and restrictions on access to Islamic financial institutions. This research concludes that there is a need for a comprehensive socialization strategy and collaboration between the government, financial institutions and the community to optimize the use of wetlands within a sharia economic framework. In this way, it is hoped that it can improve the economic welfare of the people of Banjar Regency and make the sharia economy a sustainable economic system.

In partnership with PKBM Nusa Indah, this study attempts to characterize and assess the execution of the Package C Equivalency Education Program for Takhassus pupils at Pondok Pesantren Tahfidzul Quran Misykat al-Anwar. The curriculum goal is to provide students the chance to complete their primary studies and memorization of the Quran while still earning a credential that is comparable to Senior High School (SMA). Using methods for gathering data including in-depth interviews, documentation, and observation, the study takes a qualitative approach. The head of the pesantren, PKBM tutors, and participating students are among the study's key informants. The findings show that this program is effective in giving Takhassus pupils access to general education that is comparable to SMA, despite a number of obstacles still standing, including a dearth of program socialization among the community and resource constraints for teachers. Students express great satisfaction with this curriculum, especially with regard to gaining academic information that enhances their religious education. Additionally, the earned diploma is accepted across the country, giving students the chance to continue their study or find employment.This study highlights how crucial it is for pesantren and PKBM to work together to provide an adaptable yet high-quality teaching program. It is envisaged that the results would provide a basis for suggestions to the pesantren's management and other pertinent parties to improve the Package C Program's execution and lessen current obstacles in order to improve educational achievements.

The large number of hospitals in Sukoharjo City makes the people of Sukoharjo City have many choices to determine where they will use health services. The community is very selective about services in hospitals, so that aspects in the Marketing Mix become a benchmark for determining whether or not patients will use health services at the hospital. Marketing Mix is ​​a series of marketing tools used by companies or hospitals continuously to achieve their marketing goals in the target market. This study aims to explore and find obstacles in the implementation of the marketing mix at PKU Muhammadiyah Hospital, Sukoharjo. The study used a qualitative descriptive method with a cross-sectional approach and data collection techniques using in-depth interviews with key informants and specialist informants at the hospital. The results of the study showed that marketing mix components such as products, people, and promotions have been implemented well, although there are still some challenges. Excellent services such as ERACS and stitch-free eye surgery have succeeded in attracting patient interest, but promotion through social media has not been optimal, based on a comparison between the number of patients each month and interactions on social media, it was concluded that social media promotion is still not optimal because the number of interactions is still ≥50% of the number of patients. In addition, hospitals face obstacles in implementing telemedicine and homecare services. Recommendations provided include improving digital promotion strategies and developing innovative services to improve hospital competitiveness and hospitals must also consider the suitability between educational background and the work assigned.

The research that has been done is entitled "Analysis of the Role of Librarianship to Improve Library Services at Pondok Pesantren Al-Yusriyah Sei Meran Pangkalan Susu Langkat Regency", which is motivated by the background that the Library is useful for improving the quality of education in schools, with the aim of supporting the general education curriculum and developing interest in reading. To achieve the goal of quality service, the library is required to meet the needs of its librarians. Not only the fulfillment of information sources, but it is also necessary to pay attention to physical facilities, service quality, and technology that can help the service process so as to achieve user satisfaction. A descriptive qualitative research method was used to conduct this research, providing a more thorough explanation of the research topic. Three data collection methods were used: documentation, interviews, and observation. Interviews in the form of guidelines with several questions were used as study aids. Data reduction, data presentation, and drawing conclusions were used in data analysis techniques, triangulation, including triangulation of sources and theories. The results of the study revealed that (1) The role of librarians at AlYusriyah Islamic Boarding School in improving the quality of library services is very good, it's just that it is necessary to compile a more detailed budget plan and submit it to the school or government, (2) Develop and implement appropriate strategies to attract students and increase visits to the library, (3) and face various significant obstacles, such as limited funds, lack of funds has an impact on inadequate facilities and infrastructure, such as narrow library space and lack of reading facilities. Based on the research findings above, improving the quality of library services is worth applying and implementing as a solution to improve the quality of a more disciplined library to create a quality educational environment.

This study aims to analyze the perceptions of the congregation of GKPPD Sangga Beru regarding the foundation of marriage in building a harmonious family. In Christian teachings, marriage is not just a bond between two individuals, but a divine institution designed to form a family based on faith, love, and mutual trust. However, factors such as the wrong foundation in marriage, economic problems, poor communication, and cultural pressures often threaten family harmony.Using a descriptive approach, this study identified the congregation's perceptions of the foundation of marriage and the factors that cause disharmony in the household. From the results of interviews with 10 informants, it was found that the three main foundations of Christian marriage are faith in Jesus Christ, loving and caring for each other, and trusting each other. Faith serves as a foundation in facing various life challenges, while love ensures emotional warmth, and trust binds couples in joy and sorrow.However, the results of the analysis also show that some couples marry for reasons of matchmaking, social influence, or simply to have children, which often triggers conflicts such as lack of understanding between partners, lack of trust, comfort, openness, and problems related to the presence of children. In an effort to create a harmonious family, values ​​such as mutual understanding, open communication, and cooperation are very important. The church plays a crucial role in guiding the congregation through faith teachings and counseling services. However, in GKPPD Sangga Beru, the lack of an effective counseling program is an obstacle in providing optimal support to couples in facing the challenges of marriage.

This research aims to analyze consumer protection in e-commerce in Indonesia, focusing on the obstacles in implementing consumer protection regulations in e-commerce in Indonesia. It also aims to analyze and evaluate the challenges related to compliance and oversight in the application of consumer protection regulations. In the digital era, e-commerce transactions have rapidly evolved, but this has also led to various consumer protection issues, such as fraud and a lack of transparency. For that reason, appropriate regulations are needed to protect consumers. This research employs a normative-descriptive research method, utilizing both the statute approach and the conceptual approach. The author uses the statute approach to analyze the applicable laws related to e-commerce and consumer protection, while the conceptual approach is used to explore the ideal concept of consumer protection in the context of digital transactions. The research results indicate that although regulations related to e-commerce are in place, the main challenge lies in the less-than-optimal implementation and oversight. Obstacles such as a lack of human resources and monitoring technology, as well as the complexity of cross-border jurisdictions, are factors that complicate effective consumer protection. Therefore, there is a need for efforts to improve legal infrastructure and stricter oversight to ensure that consumer rights are protected within the e-commerce ecosystem in Indonesia.

Waste is becoming a new problem, as there are fewer and fewer landfills and more and more waste is being produced. The lack of public awareness also exacerbates the waste problem. The purpose of this research is to find out the increase in community participation related to waste management and to find out what are the factors that hinder community participation related to waste management in Fatululi Village, Kupang City. This research is empirical juridical in nature, namely research whose data is obtained through direct tracing at the research location, in Fatululi Village, Kupang City. The type of approach used is the literature approach, Field Study Approach with qualitative descriptive analysis techniques. The results of this study show that community participation in waste management in Fatululi Village, Kupang City can be said to be low because people still litter and lack of community participation in community service activities. In the implementation of waste management in Fatululi Village, the Department of Cleanliness and Environment faces several obstacles, namely very low community participation, facilities in the form of minimal waste management facilities and infrastructure and there is still no local regulation governing sanctions for people who litter.

Integrated Service Posts (Posyandu) are important facilities for monitoring children's nutritional growth and development, but there are still many posyandu that use manual methods for recording data. This results in obstacles such as inaccurate data, delays in decision making, and difficulty in accessing information. To overcome this problem, the E-Posyandu information system was implemented at the Posyandu, Mojosongo Village, Surakarta. E-Posyandu is a digital platform designed to facilitate automatic and structured recording, storage and processing of children's nutritional data. This research aims to examine the effectiveness of implementing the E-Posyandu system in improving monitoring of children's growth and nutritional status in Mojosongo Village. By using this technology, the monitoring process becomes more efficient, data is easier to access, and the potential for recording errors can be minimized. Apart from that, this system also offers reminders and notification features to parents regarding the posyandu schedule and necessary health measures.The results of the implementation show an increase in the accuracy and speed of collecting child nutrition data, as well as increased parent participation in monitoring their child's health. It is hoped that E-Posyandu can become an innovative model to be applied in other posyandu in Indonesia.

In class VI.A students, there are still many students having difficulty in doing statistics problems. Therefore, this research needs to be done in order to find out the learning obstacles experienced by grade VI students of SDN 6 Palembang on statistics material. Learning obstacle is divided into three types, namely ontogenic obstacle, didactial obstacle, and epistemological obstacle. The research method used in this study is a descriptive qualitative method. The instruments used in this study consisted of learning obstacle diagnostic tests, interviews, material analysis, lesson plan analysis, and textbook analysis and students of grade VI.A SDN 6 Palembang as the subjects in this study who were respondents who carried out learning obstacle diagnostic tests and interviews. Learning obstacles can be found based on the results of the analysis of learning obstacle diagnostic tests, interviews with homeroom teachers and students of class VI.A, lesson plan analysis and textbook analysis. The results of this study found learning obstacles, namely ontogenic obstacles such as lack of interest in learning mathematics and lack of student activeness in learning, didactical obstacles such as learning resources that are still limited and epistemological obstacles, namely lack of understanding of statistical concepts.

Government Administration plays an important role in the government's large involvement in the development process in the administrative system. For this reason, in order for development goals to really be achieved as expected, what must be considered is the existence of government officials who have competence in making village government administration. The formulation of the problem proposed in this study is How to implement the supervisory function by the Inspectorate in increasing compliance with the implementation of village government administration? What obstacles are faced in the implementation of the supervisory function by the Inspectorate in improving compliance with the implementation of village government administration? What efforts are made in the implementation of the supervisory function by the Inspectorate in increasing compliance with the implementation of village government administration? The method used is a qualitative descriptive research method. The results of the study show that the supervisory function by the inspectorate as well as the function of the supervision itself that must be carried out by the inspectorate is to strengthen the sense of responsibility of employees who are assigned tasks and authorities in the implementation of work. Educating employees to carry out their work in accordance with the established procedures. prevent negligence, weakness and irregularities so that unwanted losses do not occur, correct mistakes and misappropriations so that in the implementation of work do not experience obstacles and wastes, have been implemented in accordance with existing rules, but the results have not been able to increase compliance with the implementation of Village Government administration in Cijulang Village, Pangandaran Regency. The obstacles faced in the implementation of the supervisory function by the Inspectorate in increasing compliance with the implementation of village government administration in Cijulang Village, Pangandaran Regency, the most important are the human resources of the village government who do not want to study it and the limited auditors of the Pangandaran inspectorate, so that with a large number of villages it has an impact on the supervision process that is not in accordance with its function. Efforts made in the implementation of the supervisory function by the Inspectorate in improving compliance with the implementation of village government administration in Cijulang Village, Pangandaran Regency, are by doing the following things. An advisory services program is carried out by coming to villages to provide consulting services related to village administration management and village financial management or regarding the implementation of village government.

Demand for additional electric power increases as electricity demand increases, but the process is often hampered by obstacles in the operational workflow. The main objective of this research is to analyze operational risks in kWh addition services using the Root Cause Analysis (RCA) method using the 5 Why technique and fishbone diagram. The RCA method equipped with a fishbone diagram will produce a mapping of the causes of operational risk obstacles in the PT XYZ kWh addition service in a structured manner. In the process, the author identifies and analyzes the various risks faced, and proposes improvements aimed at improving service quality. Based on the results of the research analysis, there are two operational risks related to kWh addition, namely: the migration process of postpaid kWh meters to prepaid meters and the use of electricity by customers who exceed the contracted power. The conclusion shows that most of the operational risks come from customer behavior. Proposed improvements include increasing the frequency of inspections, proactive planning for power additions, and transparency of information to customers. The results of this report are expected to make a positive contribution to operational risk management at PT XYZ and improve customer satisfaction.

study aims to find out and analyze the factors that cause legal aid institutions to not be verified as legal aid institutions to the poor and the obstacles faced by legal aid institutions in providing non-litigation legal aid in the form of legal counseling to the poor obtained through interviews and observations and empirical juridical, namely those obtained through interviews and literature research. The results of the study show: (1) the factors that cause legal aid institutions to not be verified as legal aid institutions to the poor include: legal factors, law enforcement officials, infrastructure factors, community factors and cultural factors (2) obstacles faced by legal aid institutions in providing non-litigation legal assistance in the form of legal counseling to the poor, which include: internal factors and external factors.

The development of digital technology has brought about significant changes in various aspects of life, including one’s faith and how the church functions. In this article, we discuss the concept of Missio Dei (God’s mission) in the context of the digital age. We also explore how this concept can be applied to the church’s strategies and roles, particularly those of specialised ministers. This article identifies the challenges and opportunities facing the church as it proclaims the Gospel in the digital space, including the risks of digital fatigue, the spread of false teachings, and excessive reliance on media. Specialised ministers play a crucial role in maintaining theological integrity and ethical standards while bridging the Gospel message with digital culture. Conversely, digital media opens new doors for creative ministry, global evangelism, and the formation of bold faith communities. It is added that digital ethics are essential for maintaining the integrity of the Gospel and the dignity of the congregation. Overall, this research asserts that the technological era is not an obstacle to the church’s purpose. Rather, it is a new field that requires faith, wisdom, and innovation to be utilised.