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Clay soils generally have low bearing capacity and are vulnerable to the water. Therfore, stabilization is necessary as an effort to increase the bearing capacity and improve the other parameters, one fo them by adding other materials such as fly ash and coral limestone powder as done in this research. The purpose of this research is to understand the effect of fly ash and coral limestone powder addition to the bearing capacity of clay soils after compaction process in term of CBR value by adding 15% fly ash and 0%, 10%, 20%, 30% coral limestone powder variations. The analysis results show that the original soil is an inorganic clay with 47,84% plasticity index. By adding fly ash and coral limestone powder variations decreases the plasticity index value to the lowest value 20,23%. The specific gravity increased on the 15% fly ash addition from 2,63 to 2,868 and decreased along with coral limestone powder addition to the lowest value 2,556. The maximum dry density decreased by adding 15% fly ash from 1,465 gr/cm3 on the original soil to 1,450 gr/cm3 and increased along with coral limestone powder addition to the highest value 1,522 gr/cm3. The optimum moisture content decreased along with the fly ash and coral limestone powder addition from 26,80% to 20,50%. The CBR value increased from the lowest value 0,47% to the highest value 15,29%.

This paper describes the dynamics of legal politics in the regulation of Simultaneous Regional Elections in Indonesia with a focus on the effectiveness of implementation and its impact on local democracy. Simultaneous Regional Elections, which began in 2015, are the government's efforts to improve the efficiency of regional head elections while strengthening the democratic system. However, its implementation faces various challenges, such as regulatory complexity, potential political conflict, and impacts on the quality of representation at the local level. This study uses a juridical-normative approach with a qualitative analysis method to evaluate the laws and regulations governing Simultaneous Regional Elections, including Law Number 10 of 2016 and its implementing policies. Data were obtained through literature studies, legal documents, and interviews with relevant stakeholders. The results of the study show that, although Simultaneous Regional Elections bring benefits in the form of budget efficiency and strengthening political stability, this policy also poses a number of challenges. Among them are the gap in local government capacity, strengthening political oligarchy, and decreasing the quality of community participation at the local level. In addition, the implementation of Simultaneous Regional Elections tends to sacrifice regional autonomy in the context of local democracy, given the homogenization of election times that do not always match regional needs. This study recommends the need for a revision of regulations that are more adaptive to local needs, increasing public political education, and strengthening the capacity of election organizers to ensure that Simultaneous Regional Elections can run effectively without sacrificing the principles of local democracy.

This research examines the influence of human resource development on the competency and performance of employees at the Customs and Excise Supervision and Service Office Type Madya Customs B Medan. Through interviews with five employees of the Medan Customs and Excise Supervision and Service Office of Type A Customs, this research identified the steps taken by the leadership to improve employee competency and performance, as well as overcome the obstacles faced. The main focus of research is development programs which include training, skills and mental development, assessment, and providing motivation through capacity building activities. The theory used refers to the concept of employee performance according to Sedarmayanti, with a qualitative approach that includes observation, interviews and collecting supporting documents. The research results show that the human resource development carried out plays an important role in improving the competency and performance of employees in the office.

practicing license in a self-employed capacity. In order to prevent medical malpractice an activity or practice that is incorrect or deviates from the proper provisions or procedures dental experts adopt a professional approach. What constitutes criminal culpability for dental and oral therapists who engage in medical misconduct while working independently is the problem statement for this study. Determining criminal culpability for dental therapists who engage in medical misconduct while working independently is the goal of this study. The relevant law approach, the conceptual approach, and the problem approach are the research methods employed. According to the research findings, dental therapists must be held criminally responsible for any violations of their obligations that resulted in criminal acts while practicing independently. Articles 359 and 360 of the Criminal Code outline the criminal penalties that apply when a dental or oral therapist makes a mistake (negligence) that causes patients to suffer serious injuries or pass away. The therapist faces a maximum prison sentence of five years or a maximum prison sentence of one year. It goes without saying that criminal law theory must be followed in order to establish the criminal liability of dental experts for breaching their duties or engaging in careless behavior while working independently.The study's conclusion is that dental therapists must adhere to all applicable regulations when conducting their private business; if they do not and endanger patients, they will be held accountable and subject to criminal penalties.

In the future, electric vehicles will become the primary choice for transportation due to their environmentally friendly nature and zero carbon emissions. Electric vehicles use batteries as their main source of energy, which can be recharged by continuously flowing electric current. However, uncontrolled charging can cause overcharge to the battery. Therefore, this study aims to find an efficient strategy to control the voltage using fast charging algorithms for electric vehicles. The method used includes the design of a fast charging circuit, battery assembly, and fast charging testing. The results show that the fast charging circuit uses a buck converter circuit combined with a charger circuit to produce a specification of 48 Volts 6 Amperes. The capacitor and resistor components on the output affect the charging speed, and charging is considered fast charging when it reaches 40% battery capacity within 2 hours of charging.

Corruption is one of the criminal acts that has a destructive impact on development and public trust. In an effort to strengthen the eradication of corruption, impoverishment punishment is proposed as a progressive approach that aims to provide a deterrent effect and restore state losses. This study aims to analyze the effectiveness of the application of impoverishment punishment in handling corruption in Indonesia. The method used is a juridical-sociological approach, by examining applicable regulations and the impact of their application in practice.The results of the study show that impoverishment punishment has great potential in reducing corruption rates, especially with the confiscation of assets from crime which can reduce the motivation of perpetrators to commit corruption. However, the implementation of this punishment faces various challenges, including the lack of regulatory synchronization, technological limitations in asset tracking, and political resistance. This study recommends strengthening regulations, increasing the capacity of financial forensic technology, and public education to support the effective implementation of impoverishment punishment. With the right strategy, impoverishment punishment can be one of the key instruments in building a stronger and more equitable corruption eradication system.

This study aims to analyze the implementation of contractual budgeting and its impact on the development of government accounting system structure in Iraq. Amid the challenges facing the public sector in Iraq, the implementation of contract-based budgeting is considered essential to improve transparency, accountability, and efficiency in the management of state finances. This study used a survey approach to collect data from various government agencies in Iraq involved in budget planning and oversight. The results show that although the implementation of contractual budgeting can improve budget management and strengthen the government's accounting system, there are a number of barriers, including a lack of human resource capacity, information technology limitations, and regulatory discrepancies that still exist. This study recommends the need for policy updates and improved training and infrastructure to support the integration of contract-based budgeting in the government accounting structure in Iraq, to ensure the sustainability and effectiveness of public budget management

This study investigates the feasibility of applying zero-based budgeting in themunicipalities of Anbar Governorate in Iraq, verifies the existence of a writtenstrategy for its adoption, analyzes available resources and capabilities, andproposes a practical model for its implementation.This study uses a descriptive and analytical approach through data collection andanalysis. A survey research tool "questionnaire" was used, designed to achieve thestudy objectives, and distributed to 280 municipal employees, including managers,accountants, and local council members, to assess their perceptions of applyingzero-based budgeting. In addition, interviews were conducted with senior officialsto obtain their vision towards implementing zero-based budgeting in theirdepartments and whether it is in their minds and strategies. The results of our studyindicate major gaps in current practices, including the absence of a clear strategyfor adopting zero-based budgeting, insufficient financial resources, lack of skilledemployees, insufficient technological infrastructure, weak administrative support,and the absence of legislative frameworks supporting the implementation of thistype of budgeting. The study also identified critical areas for improvement,including developing a clear strategy, enhancing staff capacity through training,enhancing administrative support, upgrading technological resources, andreviewing legal frameworks to support the foundations of zero-based budgeting.The findings underscore the need for a comprehensive and well-supportedtransition plan to successfully implement zero-based budgeting in Anbarmunicipalities. By addressing these challenges, municipalities can improve resource allocation, prioritize projects more effectively, and ultimately enhancefinancial management practices. The paper concludes with a proposed model thatrepresents the basic steps that should be adopted initially when embarking on thezero-based budgeting process, to ensure the successful implementation of zero-based budgeting.

Mekarbuana Village located in Tegalwaru, Karawang district, West Java, is about 45 kilometers from the center of Karawang, and has potential for agro-tourism and natural tourism, because according to the village head, Jaji Maryono, the village is a provider of coffee, durian, mango, avocado, and bananas. The tourism  that are available are Curug Cigentis, Curug Bandung, and tours along the flow of the river. This tourist destination is a favourite destination of both locals and citizens around Karawang to spend the weekend with the family. Due to the tourist potential in his village, the village chief acknowledged that he wanted to bring Mekarbuana Village  into a tourist village, but still needed support and enhanced human resource capacity (HRM) to manage the village. The problem is that the tourism organization in the village are not functioning, so the wheel of tourism in that village is still not balanced. This activity uses methods of accompaniment, socialization, and education carried out in integration with KKN students to the community and tourists in Mekarbuana Village. The result of this community service activity is the reactivation of the pokdarwis management, the existence of the organization structure, the presence of the work plan, a varied tour package, as well as the Mekarbuana Village  already registered in the JADESTA. As to the conclusion of the activities, they feel very grateful and hoped that the organization will be able to maximize its management, and continue to run consistently and professionally in managing tourism in the village.

This research examines in depth the implementation of agrarian law in the Indonesian national legal system with a focus on aspects of regulation, administration and socio-economic impacts. This research examines various basic problems in the implementation of the Basic Agrarian Law (UUPA), such as land conflicts, administrative systems, protection of the rights of indigenous peoples, as well as challenges in agrarian reform. The method used is normative juridical with a comprehensive socio-legal approach. The inquire about comes about appear that there's a critical crevice between the existing legitimate system and its execution within the field, particularly within the viewpoints of arrive organization, law requirement and assurance of community rights.  This research identifies the need for systemic reform in national land management, modernization of the administrative system, and strengthening institutional capacity to create a more effective and just land system.

This study analyses the influence of fiscal capacity on capital expenditure in Aceh Province over the period 2007-2023 by collecting data from the BPS website of Aceh Province. Using multiple linear regression method, this study found that Local Own Revenue (PAD), Revenue Sharing Fund (DBH), and Special Allocation Fund (DAK) have a positive and significant influence on capital expenditure. The results of the analysis show that every 1 unit increase in PAD, DBH, and DAK respectively increases capital expenditure by 234.0927 units, 57.51575 units, and 25.09292 units. This finding indicates that stronger fiscal capacity allows local governments to allocate more budget for infrastructure and investment projects, which support economic development and community welfare. Increased personnel expenditure was also found to have a significant positive impact on capital expenditure, indicating the importance of investment in human resources to support the efficiency and effectiveness of managing development projects. These results support the Human Capital and Administrative Efficiency theories, which assert that competent and efficient human resources increase productivity in budget management

This study presents the development and evaluation of an automatic passenger counting system for public buses using the YOLOv8 algorithm based on Convolutional Neural Networks (CNN). Accurate passenger counting plays a crucial role in optimizing public transportation operations, as it enables effective capacity management, reduces operational costs, and improves overall passenger comfort. Conventional manual counting methods are often inefficient, time-consuming, and prone to human error, particularly in high-density urban transportation environments. Therefore, an automated and intelligent solution is required to support real-time monitoring and operational decision-making. The proposed system employs deep learning-based object detection to identify and count passengers from video streams captured by cameras installed inside buses. Two camera positions, namely front and rear views, were evaluated to assess system performance under different visual conditions. The experimental results show that the system achieves high detection accuracy in the front camera view, with a confidence score of 0.82, indicating reliable performance in scenarios with minimal object occlusion. In contrast, the rear camera view demonstrates slightly lower accuracy, with a confidence score of 0.76, mainly due to increased object overlap and variations in lighting conditions. These findings emphasize the importance of appropriate camera placement and environmental consideration in improving detection reliability. In addition, the implementation of the proposed system enables real-time monitoring of passenger flow, which supports dynamic scheduling, demand-based route planning, and efficient fleet management. Accurate passenger data allows transportation operators to optimize service allocation, reduce congestion, and enhance overall service quality. Overall, this study contributes to the development of intelligent transportation systems by demonstrating the practical applicability of deep learning-based passenger counting solutions. The proposed approach offers strong potential for real-world deployment in smart city environments, supporting the creation of more sustainable, efficient, and passenger-oriented public transportation services.

This study explores the application of Pancasila principles in the development of international law from the perspective of developing countries. Pancasila, as the foundational ideology of Indonesia, encompasses values that have the potential to enrich the international legal framework, particularly in terms of social justice, humanity, and international cooperation. Through a qualitative approach involving case studies and document analysis, this research examines how Pancasila principles can be integrated into international legal practice, as well as the challenges and opportunities faced by developing countries. The findings indicate that, despite significant challenges related to diplomatic capacity and influence in international forums, Pancasila principles offer opportunities to promote more inclusive and equitable global policies. Recommendations include strengthening diplomatic capacity, enhancing participation in international relations. forums, forming strategic alliances, and effectively advocating Pancasila values. This study aims to contribute to a better understanding of the role of local values in the development of international law and to strengthen the position of developing countries in the global system.  

Sustainability reporting has gained prominence worldwide, but its adoption in emerging economies faces significant barriers due to regulatory, financial, and institutional challenges. This paper examines the current state of sustainability accounting practices in emerging markets, focusing on the alignment of corporate social responsibility (CSR) and environmental, social, and governance (ESG) disclosures. The study also investigates the role of accountants in promoting transparency and standardization in sustainability reporting. The research highlights key issues such as lack of infrastructure, limited regulatory frameworks, and the need for capacity building in emerging economies.

This research explores changes in personnel regulations that reflect the government's efforts to consistently boost the human resource capacity of state apparatus. Law No. 8/1974 emphasizes ideological loyalty and administrative requirements without a competency-based system. Law No. 43 of 1999 introduced the principle of merit and competency-based selection, although it is still constrained by supervision and technology. Significant reforms occurred in the State Civil Service Law with the implementation of comprehensive meritocratic principles using technology such as Computers Assisted Test (CAT), and supervision by independent institutions such as KASN and BKN. The results of the study indicate an increase in effectiveness in transparency, accountability, and professionalism of civil servants along with the development of regulations, although implementation challenges in the regions remain obstacles. This study recommends strengthening technological infrastructure, supervision, and ASN training to support sustainable bureaucratic reform.

This article discusses the potential role of mosques as centers for educational innovation and training to improve community capacity. Through a literature review and case study, this article aims to explore how mosques can transform from simple places of worship into comprehensive learning centers. The method used in this study is a qualitative method, by making books, magazines, articles and journals related to the research theme, focusing on innovative education and training models that can be applied in mosques, the challenges that may be faced, and their potential benefits for the community. The results of the analysis show that with the right approach, mosques can become important buildings in human resource development and community empowerment in two innovations, namely Educational Innovation; (1) Establishing non-formal educational institutions such as TPA and MDA, (2) Routine syllabus studies, (3) Arabic language course institutions. Training Innovation; (1) funeral prayer training, (2) Youth mosque leadership training, (3) Preaching training.

The research carried out aims to understand the implementation of Indonesia's Global Governance Policy after the pandemic based on Global Governance. After the Covid-19 pandemic, Indonesia faces a big challenge in the context of global governance. The policies taken aim to restore the economy, improve public health, and strengthen international cooperation. Data is collected through library surveys without the need for field surveys, but with data from books and periodical publications. Based on research findings, the analysis explores the steps taken by the Indonesian government, including the implementation of national economic recovery programs, capacity building of the health system, and participation in global initiatives. The results of the analysis show that although there is progress, challenges in coordination and resources still exist, which affect the imlementation of the policy. Sustainable efforts and international cooperation are the key to overcoming the long-term impact of the pandemic.

Peer Support Groups have a meaningful role in the life of an ODHIV. ODHIV who received a peer support had a significant effect on changes in HIV identity, HIV knowledge, access to HIV services, HIV prevention behaviors and positive activities compared to ODHIV who did not receive peer support. The purpose of this study is to find out the process of peer support group program activities. This study was carried out using descriptive qualitative research methods, using data collection with interview, observation and documentation techniques. The results of the study show that this peer support group program has been running and implemented optimally and the ODHIV members have shown an increase in self-change through activities that have been planned according to the needs of the ODHIV, namely family groups, socialization, counseling, self-help groups, capacity building and also mobile visiting.

The purpose of this study was to determine the effect of local tax revenue and local retribution on local expenditure. The correlational method was used in this study. Multiple linear regression analysis was used as a data analysis technique in this study. Conclusions that can be drawn from this study: 1) local tax separately affects local expenditure; 2) local retribution separately does not affect local expenditure; 3) local tax and local retribution simultaneously affect local expenditure. To increase the capacity of local expenditure through local taxes and retribution, the following should be done: 1) expand the capacity of the local economy that can be taxed; 2) develop the capacity of MSMEs to contribute to generating local retribution; 3) balance the growth of local taxes with the growth of local retribution through the development of local economic capacity in order to increase the capacity of local spending.  

CV Wangun Mandiri is a manufacturing company that produces tapioca flour. In order to achieve maximum profit targets and smooth production activities, the company is faced with problems relating to the amount of tapioca flour products due to the uncertainty of its demand that tends to fluctuate and the imbalance of machine capacity. Therefore, it is required to plan the amount of production using the forecasting and fuzzy inference system approach as an effective method to determine the optimal production level. This research relies on the availability of datasets to determine the appropriate forecasting method and fuzzy method. The Fuzzy Mamdani method concludes that CV Wangun Mandiri can produce 82.9 tons to maximize existing demand and the capacity of its machines.