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The aim of this research is to determine reje communication strategies in preserving the tradition of mutual cooperation in Kung Village, Pegasing District. This research method uses qualitative methods with data collection techniques, namely observation, interviews and documentation. The data analysis techniques used are data collection, data reduction, data presentation and verification. The results of the research show that the effectiveness of communication is a means of taking steps to achieve a goal. Together with the effectiveness of communication, Reje Kampung Kung increases awareness of community mutual cooperation by taking an informative approach to the community and providing persuasive understanding personally and in groups. Realizing effectiveness is not always easy, there are many obstacles faced by Reje Kampung Kung in increasing awareness of mutual cooperation, namely the lack of basic understanding of the importance of preserving mutual cooperation. The obstacle faced by Reje Kampung Kung is the first, the busyness of each Kung village community, The next step is the emergence of a feeling of laziness, lack of socialization and social resonance which diminishes the spirit of mutual cooperation and becomes a selfish society.

Using digital marketing to increase sales of MSMEs, digital marketing has a very important role in increasing sales and income so they can access a wider market. Lack of understanding, skills and abilities in using digital technology is one of the obstacles experienced by MSME players. In this problem, the way to overcome the problems faced by MSME players is that training is provided on how to use digital applications, especially the WhatsApp business and Instagram applications to improve the abilities and skills of MSME players in using digital as a promotional media. The method used in this field work activity uses direct mentoring and training methods for MSME actors by implementing the stages of observation, interviews, planning, activities, activity processes, end of activities, and documentation. With the results, MSME players have begun to understand and understand how to manage and use the WhatsApp business and Instagram applications as media for promoting online sales of the goods they produce.

The research entitled 'Evaluation of the Accounting System for Cash Income and Expenditures for MSMEs in Sedayu District" was carried out on 2 MSMEs, namely Angkringan Pusat and Warung Kang Bawor. With the aim of carrying out an in-depth analysis of the cash management system, especially in recording financial reports. The research results show that the largest cash expenditure comes from purchasing goods to carry out stock, while the main income comes from product sales. Apart from that, weaknesses were also found in recording financial reports, namely the combination of personal money and business money that occurred in the 2 MSMEs. This is caused by managers' lack of knowledge regarding a good financial recording system, so this is a major obstacle, so in this research it is recommended to increase education and training for managers of the Angkringan Center and Warung Kang Bawor MSME businesses. With the hope of producing financial report records that comply with standards.

The majority of residents in Sendangsikucing Village are fishermen and some people choose to look for marine products to meet their daily needs, because a fisherman's salary is not commensurate with their needs. Several MSMEs in Sendangsikucing village were important targets in the research. Limited product marketing is an obstacle in increasing sales turnover which is still done manually. The specific aim of implementing the Community Service Program in Sendangsikucing Village, Rowosari District, is to assist the village government in reviving the community economy among MSMEs. Based on payment techniques that still use the manual method, QRIS is the national QR code standard as a code payment medium, where the physical to digital payment method is more efficient. So, it is hoped that this service will be able to help provide positive energy to the community in the transformation towards a cashless society and the results of this activity will be directly put into practice by MSMEs on Sendang Asih beach using the QRIS application for payment transactions. In addition, this research can be used as a valuable reference source for banks or non-bank institutions to develop appropriate strategies to attract MSMEs to use QRIS.

Mental disorders are health issues that often go undetected in their early stages, especially in coastal communities with limited access to mental health services. Counseling and early intervention are strategic steps in preventing and managing mental disorders within families and communities. This study aims to analyze the effectiveness of mental health counseling programs and early intervention approaches in detecting and managing mental disorders in the coastal community of Baubau. The research employs a qualitative approach using in-depth interviews, participatory observation, and literature studies. Participants include families with members experiencing symptoms of mental disorders, healthcare workers, and community leaders involved in counseling programs. The results indicate that social stigma remains a major obstacle to early detection of mental disorders. Community-based counseling and approaches rooted in local wisdom have proven more effective in increasing awareness of mental health. Additionally, family involvement in care and social support from the surrounding environment play a crucial role in the recovery process of individuals with mental disorders. This study concludes that integrated counseling efforts within primary healthcare services, combined with strong social support, can improve early detection and treatment of mental disorders in coastal communities. Therefore, policies should focus on enhancing the capacity of healthcare workers and encouraging active community participation in supporting family mental health.

This paper discusses the creation of a concept for the mechanism of using Corporate cards as a form of advance payment, aimed at supporting financial operations in Indonesian Navy ships (KRI) to ensure smooth processes in preparing ships for sailing. With the development of the Ministry of Finance regulations, the payment mechanism for Advance Payment has changed, divided into two proportions: cash and credit cards. This research is a qualitative study with a descriptive design. The research results suggest that the need for further testing and evaluation of the use of Corporate cards in the Indonesian Navy environment. The expected outcome of this research is to bring new innovations in following technological developments to facilitate, accelerate, and overcome obstacles in financial support processes for KRI. Additionally, the presence of Corporate cards is expected to address financial issues and prevent new problems from arising due to the misuse of corporate card facilities in supporting ministerial/agency interests and not being used for personal interests.

Primkopal Naval Academy operates in the field of trade or the provision of goods and services and requires an effective inventory control system. Effective inventory control ensures that the cooperative has sufficient stock to meet the needs of its members without experiencing excess or shortage of inventory that can negatively impact the cooperative's operations and finances. Nevertheless, implementing an effective inventory control system in the cooperative is not without challenges. Factors such as demand uncertainty, price fluctuations, resource limitations, and the ability of cooperative members to adapt to technological changes can pose obstacles to optimal inventory control implementation. Therefore, the cooperative needs to develop a comprehensive strategy and involve all relevant parties to ensure that inventory management runs smoothly and provides maximum benefits for the cooperative and its members. The aim of this research is to provide suggestions to the leadership of the Naval Academy to control and limit the goods that enter and exit Primkopal AAL. The research method uses a qualitative approach to understand the existing problems by approaching the research subjects through interviews with related sources and observations to solve the problems. The research results indicate that the inventory control system at Primkopal AAL is already functioning well, but it still needs to be optimized. Things that can be done include using a time-ordering system, organizing items in the warehouse according to their type, and creating stock cards for inventory.

Inmate development is carried out continuously from the time the inmates enter the correctional institution. The correctional system is a process of developing inmates as creatures of God, individuals and as a society. In coaching inmates, their physical, spiritual and social conditions are developed so that they become reasonable human beings who can live normally in society. The aim of this research is to determine the efficiency of the role of law in coaching at the Class IIB Tanjung Pura Detention Center. This research is included in descriptive research with a type of empirical juridical research using qualitative analysis methods. From the research results, it is known that the implementation of prisoner development is regulated in Law Number 12 of 1995 concerning Corrections, Government Regulation Number 31 of 1999 concerning the Development and Guidance of Prisoners, Government Regulation of the Republic of Indonesia Number 28 of 2006 concerning Amendments to Government Regulation Number 32 of 2006 1999 Concerning Requirements and Procedures for Implementing the Rights of Prisoners, Decree of the Minister of Justice of the Republic of Indonesia Number: M.02-Pk.04.10 of 1990 Concerning the Pattern of Development of Prisoners/Detainees. The implementation of prisoner coaching at the Class IIB Tanjung Pura Detention Center goes through 4 stages, namely the administration or orientation stage, the evaluation stage and determining the type of coaching, the assimilation stage and the integration stage. -existing invitations, planned and programmed work programs in the form of a Strategic Plan, several obstacles were overcome by building a collaborative network with various parties

Land is something that is very meaningful for the lives of living creatures, especially humans, from the past until the future. Therefore, it is important to have clear legal rules to regulate it. In Article 16 paragraph (1) of the UUPA, there are several types of land rights, namely: Ownership Rights, Cultivation Rights, Building Use Rights, and Use Rights, Rental Rights, Land Clearance Rights, and Forest Product Harvesting Rights. Land rights are rights owned by every land owner provided they have a certificate as strong evidence. Property rights are the strongest and most fulfilled rights. Business entities in the form of limited liability companies are currently in great demand, but problems often occur regarding land use due to the reduction in the status of Land Ownership Rights to Building Use Rights experienced by limited liability companies. The transition process also often experiences obstacles. For this reason, this research uses normative juridical research methods which focus on studying the application of rules or norms in positive law with a statutory approach and legal norms relating to land rights by Limited Liability Companies.

VSAT Sailor is a communication aid in KRI that is able to support communication by working directly with satellites, so that KRI can still communicate with other ships and contact bases on land even though it is in the middle of the sea, but in its use, there are still several obstacles that make the VSAT performance itself not optimal so that communication in KRI becomes disrupted and not real time. In this research, the author tries to find out the source of the problems from the obstacles that are often encountered by VSAT users, one of which is KRI, and tries to provide suggestions so that in the future VSAT at KRI can be used optimally and minimize the obstacles that occur. In this study the authors took the problem formulation "How to optimize the use of VSAT Sailor at KRI?". This research uses descriptive qualitative methods. From the research data, the relevance of the literature review, and various theories used as a reference. The data taken for this study came from several KRIs that use VSAT Sailor in the ranks of Koarmada II. With data taken from several KRIs and processed using management theory, it shows that there are still several obstacles in the use of VSAT Sailor that make its performance not optimal. To optimize the performance of the VSAT Sailor at KRI, steps are needed in the form of routine maintenance and maintenance.    

The importance of taxes in economic development for developing countries, with a focus on tax avoidance as the main obstacle in achieving optimal tax revenues. The aim of this research is to review the influence of bonus mechanisms and tunneling incentives on tax avoidance in companies. This research method uses the Systematic Literature Review (SLR) method to analyze journals and articles published between 2017 and 2024, with a focus on the themes of tax, tunneling incentives, bonus mechanisms and tax avoidance. Of the 59 articles that have been selected, only 57 articles are used as research sources in this journal. The development of the number of publications related to the influence of bonus and tunneling incentive mechanisms on Tax Avoidance is still fluctuating from 2017 - 2024. It can be concluded that bonus mechanisms and tunneling incentives have different roles in influencing tax avoidance. various research sources: incentive tunneling variables can reduce tax avoidance, while bonus mechanism variables can increase tax avoidance. Tax evasion is a complex problem that requires clear consideration and law enforcement by the government and business world to ensure legal and fair tax payment practices.

The cross-synergy between Raden Rahmat Islamic University Malang and Baznas Malang Regency is implemented through the Malang Cerdas (Smart Malang) program. This work program aims to help children from underprivileged families continue their education, reaching children studying at various educational levels, from junior high school to higher education. Through cooperation via a Memorandum of Understanding (MoU) between Baznas Malang Regency and Raden Rahmat Islamic University Malang, this program strives to provide appropriate assistance so that these children can continue their education without obstacles. The program, named "One Family One Graduate," targets students of Raden Rahmat Islamic University Malang who are pursuing higher education and come from underprivileged families. In 2021, the "One Family One Graduate" program successfully assisted 12 students from Raden Rahmat Islamic University Malang in pursuing their education. This demonstrates that the program has been effective in helping these students continue their education.

From this research, the researcher wants to further develop learning media that uses game media so that it attracts more interest from students at SD Aisyah Surabaya. This research method is qualitative research with a descriptive approach. Data source sampling was carried out purposively in grades 4, 5 and 6. This research aims to (1) describe the use of Multiplication House media at Aisyah Elementary School in Surabaya, (2) describe how interested grade 4, 5 and 6 students are in Rumah Multiplication media. Multiplication, (3) describes the obstacles to using Multiplication House media, (4) describes solutions to overcome obstacles experienced by students. The results of the research show the following: (1) the use of the Multiplication House media can attract students' interest in learning mathematics, especially multiplication and provide assistance to students in memorizing multiplication in a fun way, (2) The obstacle to using the Multiplication House media is that students have not yet mastered multiplication. and the use of pawns made of pine so it is less safe, and (3) The solution to the problem of using Multiplication House media is that the role of teachers and parents is needed in guiding students to memorize multiplication and replace pawns with safer media. The conclusion that can be drawn is that the multiplication house media can motivate students to memorize multiplication.

This study examines the role of Micro, Small and Medium Enterprises (MSMEs) in increasing exports with a focus on the contributions and challenges faced by MSMEs in the current context of economic globalization. The descriptive analysis method is used to identify factors that influence MSME participation in international markets. The results show that MSMEs play an important role in the expansion of a country's foreign trade, although they also face various obstacles such as access to global markets and competition with large companies. This research provides in-depth insight into the strategies needed to strengthen the contribution of MSMEs to the global economy.    

Education plays an important role in the progress of a nation, the high number of Islamic communities in Indonesia, including in Deli Serdang Regency, can be ensured that Muslims in Indonesia have an important role in the progress of a nation. Professor Toshiko Kinosita stated that Indonesia's human resources are still very weak to support industrial and economic development, the reason is because the government has never placed education as the most important priority, there are still various education problems that have not been resolved, such as limited education funds. , shortage of teaching materials, low number of skilled teaching staff, and inadequate facilities. To advance the nation's education, development is needed both in terms of physical and learning methods. Therefore, one effective solution is to build a Tahfidz Islamic Boarding School based on General Education. The development of science requires society to choose between focusing on knowledge in the field of religion or academics in general. Often people dream of mastering balanced knowledge, but many schools only focus education on one scientific field and reduce the quota in other fields so that knowledge becomes unbalanced. Tahfidz Islamic Boarding School is designed to provide knowledge and comfort in the learning process, equipped with adequate facilities and infrastructure as well as a more aesthetic building shape. This research aims to analyze the challenges and obstacles in developing the Tahfidz Islamic Boarding School based on General Education, and develop an inclusive and friendly solution environment. The focus is on meeting the needs of varying user abilities, while ensuring good accessibility and sustainability. In the design, building design innovations are also proposed to achieve this goal, taking into account aesthetics and Islamic values ​​in accordance with the function of the building. The methods used include mixed qualitative methods with observation, comparative studies, case studies, interviews and document analysis. The building which applies Islamic architectural concepts in the design of the Tahfidz Islamic Boarding School will also consider Islamic aesthetics and values ​​in its application.

The problem of Koran illiteracy is still a challenge among Muslim students, including at SMP N 2 Limboto Barat. This research aims to evaluate the effectiveness of the tahsin program using the talaqqi method in eradicating Al-Qur'an illiteracy in the school. The research method used is a mixture of qualitative and quantitative approaches. Data was collected through observation, interviews, and Al-Qur'an reading ability tests before and after the program was implemented. The research results showed a significant increase in students' ability to read the Al-Qur'an, especially in the aspects of tajwid, makhraj letters, and reading fluency. The talaqqi method, which emphasizes direct learning with teacher guidance, has proven effective in helping students improve their reading of the Qur'an. Even though there are obstacles such as limited time and number of teachers, the solution implemented is in the form of additional class sessions and the involvement of more competent teachers and alumni. In conclusion, the tahsin program using the talaqqi method at SMP N 2 Limboto Barat is effective in improving students' Al-Qur'an reading skills, so it can be recommended for implementation in other schools to overcome the problem of Al-Qur'an illiteracy.

Education for children with autism requires specialized approaches tailored to their individual needs. This study aims to comprehend the challenges and solutions associated with educating autistic children at SD Negeri Keleyan 1 Bangkalan. The employed research methodology is descriptive qualitative, utilizing a case study approach. Data was gathered through interviews with the special education teacher for autistic children. The interview findings revealed that autistic children at SD Negeri Keleyan 1 Bangkalan face two primary learning obstacles: low attention span and rapid mood swings. The teacher implements solutions such as waiting for the child's mood to improve before starting the lesson, providing entertainment, and asking parents to review the material at home. Enhancing the quality of education for autistic children necessitates ongoing efforts from various stakeholders, including teacher training, curriculum development, augmenting learning materials, fostering communication with parents, and providing emotional support to the children.

The implementation of bureaucratic reform at the Secretariat General of the Ministry of Cooperatives and SMEs of the Republic of Indonesia is still seen as an additional task and has not become an integrated part of the strategy to increase efficiency and effectiveness in realizing agency performance, then the organizational and governance restructuring carried out still requires adjustments to tasks and functions in achieving output as expected, then another problem is the still limited professionalism of the apparatus, especially in terms of competence and commitment in implementing bureaucratic reforms. This study aims to identify and analyze the strategy for implementing bureaucratic reform in government institutions, the Office of the Ministry of Cooperatives and SMEs of the Republic of Indonesia, especially the Secretariat General based on Geoff Mulgan's theory, of purpose, environment, direction, action, learning. The method used is descriptive with a qualitative approach. Data collection techniques through interviews, observation, and documentation. The results of the study show that the objective indicators are optimal, namely the leaders of the bureaucratic reform team and employees are trying to increase the value of bureaucratic reform indicators with various activity programs. Environmental indicators are not optimal, due to the lack of human resources in abilities, knowledge, attitudes. The direction indicator is optimal, because employees get guidance and direction from the leader in terms of coordination, communication and motivation. The action indicators have not been optimal, because they are still faced by unresolved obstacles such as the transfer of positions between units and policy changes. In learning indicators that are not optimal, in the performance targets of each individual and organizational performance, the results are still lacking and there are still supervisors who do not reflect the feasibility and appropriateness so that they must be retested in order to realize good practice.

The aim of this research is to describe the Islamic character education of fifth grade students in accordance with the nature of development, concepts, evaluation, obstacles and challenges in implementing activities. Data collection through observation, interviews and then analysis. Islamic character-based education is implicitly implemented at MIN Batang Bulu with the learning of Worship. The characters built are; faith and piety, care and empathy, courtesy, patience, obedience and discipline. Then routine evaluations are carried out based on the development of basic competencies and overall character development targets based on children's natural, unique and different nature. The obstacle experienced by schools is the lack of parental cooperation in synergizing habits at home. By developing Islamic character according to students' nature, education becomes easy because Allah has given stages according to interests and characteristics to become a pleasant experience

Preparing financial reports is certainly an important factor for MSMEs. This research aims to: (1) understand the financial bookkeeping process, (2) analyze the application of Financial Recording in carrying out accounting bookkeeping, and (3) identify inhibiting factors or obstacles for Micro, Small and Medium Enterprises (MSMEs) of Bakso Tusuk Saipudin in the Clean Market Jababeka in implementing Financial Recording. This research is qualitative research. The research location was the Bakso Tusuk Saipudin UMKM in the Jababeka Clean Market in implementing Financial Recording. Data collection was carried out through interviews, documentation and observation. The data analysis technique is carried out through qualitative descriptive data analysis. The research results show that: (1) the management of Bakso Tusuk Saipudin MSMEs at the Jababeka Clean Market only prepares business activity reports which they consider to be financial reports. Even though the report is still very far from complying with financial accounting standards. In fact, MSMEs have tried to prepare reports that at least lead to conformity with accounting standards or accounting bookkeeping. (2) The correct accounting cycle has not been implemented by the management of Bakso Tusuk Saipudin UMKM at the Jababeka Clean Market, that is, it has not started with journalizing transactions, posting to the ledger, preparing a trial balance, adjustments, worksheet, until the issuance of financial reports. Complete financial report components in the form of financial position reports, profit and loss reports, changes in equity reports, cash flow reports and notes to financial reports have not been found in the reports prepared by MSME management. Thus, they have not prepared financial reports that are in accordance with financial records. (3) The obstacles and barriers encountered by the management of Bakso Tusuk Saipudin UMKM at the Jababeka Clean Market in preparing financial reports that are in accordance with financial records, are caused by several things, namely management's ignorance of the financial records required in preparing financial reports for the entity they manage or business. which they operate, financial management which is still handled by themselves.