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The accounting profession in the industrial era 4.0 faces significant challenges in maintaining business ethics. In the context of Rural Credit Bank (BPR) Dana Nusantara Tanjungpinang Branch Office, efforts to avoid violations of business ethics are very important. By referring to literature studies and descriptive qualitative interviews, this research method reveals the strategies implemented by BPR Dana Nusantara Tanjungpinang in controlling ethical violations. The research results show that BPR Dana Nusantara Tanjungpinang uses internal audit and data crosscheck as the main strategy to ensure the accuracy of recording financial transactions. In addition, separation of functions and strict supervision of business processes are important steps in maintaining the integrity and honesty of company operations. However, challenges related to employee internet access present obstacles in efforts to prevent ethical violations. However, BPR Dana Nusantara Tanjungpinang continues to strive to use good vendors and implement strict operational procedures. The research results show that BPR Dana Nusantara Tanjungpinang continues to be committed to improving their internal control practices in order to create an ethical business environment and reduce the possibility of ethical violations in the future.

Mixed marriages and people of different religions cause differences in values ​​and beliefs which give rise to domestic conflicts, especially regarding childcare. This research aims to determine the influence, obstacles, roles and efforts to develop the appreciation of Catholic faith and traditions. This marriage can increase understanding and tolerance towards other religions. However, if tolerance does not occur, conflict will emerge. Religious conflict creates tension in families and even leads to divorce. So efforts are needed to maintain family integrity and children's faith education. The type of research used is qualitative research with a descriptive approach. Information was obtained by in-depth interviews, observation and documentation. From the results, it was found that Catholics maintained their faith and educated their children Catholicically with all their might. Efforts are visible in the testimony of faith when parents become examples and witnesses of faith in everyday life, whether at school, work, or social relationships, by practicing Catholic values ​​in actions and words. Because it is considered dangerous, young people are advised not to choose to enter into mixed marriages or interfaith marriages because they are considered risky and endanger the Catholic faith, affecting the appreciation of the faith and the development of children's Catholic traditions in the family. Efforts to reduce this marriage are by being actively involved in activities in the Church, strengthening one's faith through prayer, practicing the praxis of Catholic life, believing that one's life partner is someone from God.

Indonesia still faces several challenges in developing medical tourism. Various sources, using data for 2018, show that Indonesian citizens actually go for treatment in Malaysia and Singapore, spending around US$23 billion, whether for treatment at government or private hospitals. The normative juridical method in this study will help in understanding the legal regulations and norms governing the medical tourism sector in the country, as well as assessing how these regulations affect the development of the industry. The results of this study are that Medical Tourism in Indonesia is regulated in Permenkes No.76/2015 concerning Health Tourism Services. PMK's weakness is the nuances of demand for the overseas patient market. Then the limitation that only type A and type B Hospitals are entitled to be designated as Hospitals with Medical Tourism Services in Indonesia is also an obstacle to the growth of the Health Tourism Service Climate. Not to mention, the socialization of the requirements for applying for a hospital for Health Tourism services is still lacking, including the requirements to be accredited (National Plenary level), and have cooperation documents with the Travel Bureau which has medical tour guides. To oversee the development of health tourism, the Indonesian Health Tourism Board (IHTB) was formed which was initiated by the Ministry of Maritime Affairs and Investment.

Teledentistry is a relatively new combination of telecommunications technology and dental care. It has its roots in telemedicine, which involves the use of communications and information technology to provide health services across geographic distances. Teledentistry faces several challenges, including limited internet access and inadequate infrastructure in remote areas, concerns about the confidentiality of electronic medical records, and incomplete regulations regarding teledentistry in the current law. The problems raised in this research are the obstacles faced by teledentistry practitioners in Indonesia, including factors that hinder their ability to manage medical risks and legal protection for teledentistry practitioners who face medical risks such as drug allergies. Legal protection for dentists in the field of teledentistry when facing medical risks, such as allergies to electronically prescribed medications. Dentists must obtain legal guarantees and certainty in providing health services to their patients. The conclusion of this study is that in teledentistry consultation services, medical risks such as drug allergies, which are unpredictable reactions of the patient's body, cannot be predicted. Medical risk is not a form of medical malpractice. Because, in medical risks, one of the elements in articles 338 and 359 of the Criminal Code cannot be fulfilled, namely the element of negligence.

A person's reading comprehension ability is obtained from the learning process and perseverance. This research was conducted because of the need for a more in-depth analysis of students' reading comprehension abilities when learning Indonesian. This research aims to: 1) Analyze students' reading comprehension abilities; (2) Barriers faced by students in reading comprehension.  This research is qualitative research using the case study method. Data collection techniques include observation, reading comprehension tests, and interviews. Analysis techniques include reduction, data presentation, and validation. The results of the research show that: (1) The reading comprehension abilities of fifth grade elementary school students are different. (2) Some of the obstacles faced by students include limited vocabulary, difficulty in understanding the context or background of the text, difficulty in connecting new information with existing knowledge and difficulty in analyzing information and deducing the meaning of the text. (3) There are two factors that cause difficulties in reading comprehension, namely internal factors (within the student) namely interest in reading and external factors (outside the student) namely the family environment and the school environment..

Implementation of Klampid New Generation (KNG) as an innovation in population administration services in the city of Surabaya. KNG is an online website that facilitates the management of population documents online, such as ID cards, family cards, birth certificates, and others. Through the Internship and Independent Study Certificate (MSIB) program, researchers were directly involved as Population Administration Service Assistants at the Surabaya City Village Office. Observations and active participation were carried out to collect primary data from village officials and the community. The research results show that although KNG is intended to facilitate independent document management, many residents still prefer to use village office services. This is due to a lack of socialization and public understanding about the use of KNG. In addition, there are also obstacles such as limited facilities and infrastructure in the village office that can hinder service performance. This research recommends the need for more intensive socialization and assistance to the community, as well as improving facilities at the village office to optimize the implementation of KNG in creating better population administration order in the city of Surabaya.

This research aims to explore the application of the principles of accountability and transparency in Islamic political ethics and its influence on good governance. Accountability is an important element in public sector organizations, as regulated in Government Regulation of the Republic of Indonesia Number 8 of 2006 concerning Financial Reporting and Performance of Government Agencies. Transparency, as another key component, ensures openness in the decision-making process and information delivery. These two principles serve as mechanisms to combat rampant corruption in Indonesia, as reflected in the 2010 Corruption Watch Index score. This study uses a qualitative approach with a literature review method, involving the search and analysis of references from relevant books and journals. This analysis aims to understand how Islamic political ethics integrates the principles of accountability and transparency, as well as the challenges faced in their application. The results of the study show that from an Islamic perspective, accountability is seen as a mandate that must be fulfilled with honesty, justice, and transparency. Transparency in Islam emphasizes the importance of honest and thorough disclosure of information to all interested parties. The application of the principles of accountability and transparency in Islamic political governance has the potential to strengthen moral, social, and religious responsibility, as well as increase public trust in the government. However, challenges such as patronage politics, money politics, and corruption are still major obstacles. To overcome this challenge, there needs to be a strong commitment from the government and the community to implement these principles consistently. Thus, this research makes an important contribution in understanding how the principles of accountability and transparency in Islamic political ethics can be applied to improve good governance and combat corruption in Indonesia.

This study examines the implementation of Collaborative Governance between the Technical Implementation Unit for Women's and Children's Protection (UPT.PPA) and the Children's Protection Agency (LPA) in handling child abuse cases in East Java Province. With the high incidence of child abuse in this region, child protection has become an urgent priority. The aim of this research is to identify the forms of collaboration undertaken, the challenges faced, and the strategies to enhance the effectiveness of the collaboration. The findings indicate that the collaboration between UPT.PPA and LPA involves case referrals and joint handling that require mediation or special interventions by certified experts. Challenges include policy differences, limited resources and budgets, and uncertainties due to changes in government policies. This study recommends the drafting of a Memorandum of Understanding (MOU), strengthening resources and budgets, utilizing information technology to improve coordination, and public awareness campaigns on the importance of reporting child abuse cases. This research contributes to the understanding of the importance of structured collaboration and strategies to overcome obstacles in efforts to protect children from abuse.

This research aims to analyze and describe the PBPU BP PEMDA/KIS PBI D UHC activation program policy to improve health services for low-income communities in Sidoarjo Regency. This type of research uses qualitative descriptive research, with data collection techniques carried out through observation and interviews. This research uses the theory of George Edward III. The research results explain that the PBPU BP PEMDA/KIS PBI D UHC activation program to improve health services, especially for low-income communities in the Sidoarjo Regency area, has been quite effective overall, but there are still several obstacles that can still be overcome by improvement and re-evaluation. The implementation of the PBPU BP PEMDA/KIS PBI D UHC activation program to improve health services for low-income communities in Sidoarjo Regency is expected to improve the quality of services better in the future..

This study aims to analyze the implementation of public sector accounting in increasing financial transparency and accountability in local governments. The research method used is qualitative descriptive with data collection techniques through interviews, observations, and documentation. The results show that the effective implementation of public sector accounting can increase financial transparency and accountability, although there are still several obstacles such as the lack of competent human resources and adequate technological infrastructure.    

This research highlights the importance of collaboration between universities and schools in preparing student teachers to face modern educational trends through practical teaching experience in the field. The focus of the research is on the geography learning assessment process in three high schools in Medan (SMAN 1, SMAN 2, SMAN 3), including the creation of Learning Implementation Plans (RPP), evaluation, and the obstacles faced by teachers. The research method used is descriptive qualitative with observation, interviews and document analysis. The research results show that SMAN 1 Medan uses CBT-based formative and summative assessments, with some students facing health problems and a lack of gadgets. At SMAN 2 Medan, assessments integrate HOTS and digital applications such as Quizizz and Google Forms, but students experience impaired focus due to cellphone use in class. SMAN 3 Medan follows the 2013 Curriculum and Merdeka Curriculum guidelines in making lesson plans, with evaluation using digital tools and This research provides insight into the practices and challenges in assessing geography learning as well as suggestions for improving assessment methods and providing more comprehensive learning tools.  

This study aims to find out how the Merdeka Learning curriculum is implemented and the challenges that must be faced in the implementation process. This type of research is a type of qualitative research by applying the literature study method by reviewing 5 national journals and 1 international journal that are relevant to the topics discussed. The stages carried out by the author in collecting data or information are by (1) finding and collecting reading material that is relevant to the main topics discussed, and (2) analyzing the reading material then drawing conclusions based on the main topic. The results of the study show that the process of implementing the curriculum at the junior high school level will run optimally if the teacher and the school understand in depth the concept of the Freedom to Learn curriculum and the presence of various supporting parties such as the community to student guardians. The challenges that become obstacles in the implementation of this curriculum are teachers who do not understand the concept of the Free Learning curriculum, limited facilities and infrastructure, limited learning resources, and the lack of the role of student parents in understanding the concept of Free Learning learning.

Land is very important for the life and economy of every human being. In Indonesia, the relaxation of land certification poses legal threats to owners. The PTSL program aims to provide legal clarity through certification, increase protection and facilitate easier access to services and land rights. However, implementation faces challenges, such as slow and complicated procedures, as seen in Gilang Village, Sidoarjo. This research aims to identify and analyze the implementation of PTSL policies in Gilang Village using a qualitative case study approach and purposive sampling. The results show that despite challenges in consistent communication and distribution of information, the PTSL program was overall successful. However, there are a few obstacles due to the use of existing resources and the high commitment of implementers. Improving communication and information management can increase program effectiveness in the future. The PTSL program has been implemented well in accordance with Minister of Agrarian Regulation Number 12 of 2017, with achievements in resources, disposition and bureaucratic structure. However, the main obstacle is communication, miscommunication between program implementers and the Gilang Village community causes confusion and dissatisfaction. The lack of effective communication media during the socialization process also hampers the process.

The community empowerment program at Keranggan Ecotourism Village identified several challenges, including low productivity, limited information access, and insufficient promotional facilities, resulting in a lack of awareness about the village's offerings. In response, a team comprising faculty and students from ESQ Business School conducted a tridharma activity focused on digital marketing, particularly for Keranggan Snack, a local home industry product aiming for expanded sales. This initiative aimed to leverage social media platforms to enhance product outreach and facilitate the promotion of Keranggan Ecotourism products to local SMEs, optimizing social media for broader audience reach. Additionally, the team facilitated the promotion of Keranggan Ecotourism products at various external events, aligning with Indonesia Emas 2045's vision. The primary objectives were to increase awareness and branding, assist local SMEs in boosting sales, and provide promotional platforms for Keranggan Ecotourism. This multifaceted approach aimed to address fundamental issues and propel Keranggan Ecotourism towards sustainable growth. Through education on digital marketing and active promotion, the program sought to overcome obstacles and elevate the visibility and economic viability of Keranggan Ecotourism Village beyond its immediate surroundings. By providing a platform for wider recognition and engagement, the initiative aimed to contribute to the village's economic development and environmental conservation efforts.

Although it is hoped that school children are able to deal with learning situations well, in reality students often experience obstacles in the teaching and learning process, which shows a gap between expectations and educational reality. This research focuses on a teacher from the Bandung Percut Sei Tuan Private Vocational High School (SMK). The aim of this research is to identify and understand the problems faced by teachers in teaching and the approaches used to overcome these obstacles through in-depth and open interviews. Interviews were conducted in the teacher's work space, with the aim of creating an environment that supports and encourages teachers to share experiences and their thoughts openly. The interview guide consisted of five questions designed to explore the main challenges in teaching, conflict resolution strategies, and the teacher's ways of dealing with students' low interest or difficulty in following lessons. The teacher identified major challenges such as lazy attitude towards studying, tendency to sleep, and high interest in playing among students. In facing this challenge, teachers adopt a flexible approach by providing short breaks between intensive learning sessions to maintain students' energy and focus. In terms of conflict resolution, teachers emphasize the importance of patience and self-control, as well as providing positive reinforcement for desired behavior. Teachers also emphasize the need to treat students with compassion and emotional attention, seeing them as biological children who must be cared for and guided with care. In addition, teachers realize the importance of collaborating with parents to support students' holistic development. The research results show that the main challenges faced by teachers in teaching at the Bandung Percut Sei Tuan Private Vocational School can be overcome through a flexible approach, positive reinforcement, and deep emotional attention. This approach is believed to create an inclusive and supportive learning environment, which in turn can improve students' emotional well-being and academic achievement. This research provides important insights for educators in developing effective strategies to overcome obstacles in the teaching and learning process

Keleyan Bangkalan State SLB is a formal educational institution that provides services for children with special needs, one of which is the deaf. Keleyan State SLB provides extracurricular dance learning activities as one of the mandatory lessons. This research aims to (1) describe the implementation of extracurricular dance learning for deaf students at Keleyan State Special School, (2) describe the impact of implementing extracurricular dance learning for deaf students at Keleyan State Special School. This type of research uses qualitative in the form of descriptive. Data collection methods use observation, interviews and documentation. The data analysis techniques used in this research are collecting data, reducing data, presenting data, and drawing conclusions. The results of this research indicate that extracurricular dance learning activities for deaf students at Keleyan State Special School use the total method and counting techniques. In the learning process, these methods and techniques can make it easier for each student to communicate according to their respective abilities without pressure from anyone and are able to easily memorize movements through counting. Extracurricular dance learning has a positive impact in increasing the confidence of deaf students. Having a sense of self-confidence in deaf students will make them aware that deficiencies are not always an obstacle in life, deficiencies can also look special, and help deaf students blend in without feeling inferior. Dancing can also be an illustration of harmony, creativity, beauty and sensitivity to the environment.    

Teachers often encounter many obstacles when writing scientific articles. One of them is limited knowledge about how to write scientific papers and how to use reference applications. Another obstacle is the lack of motivation, especially to produce quality scientific papers. Limited access to good literature also poses obstacles in the writing process. In fact, legally, teachers are regulated to be able to develop their competence and professionalism, one of which is by writing. This activity is a solution to these problems with a participatory approach aimed at overcoming a problem encountered by teachers. The results of the activity are shown by the enthusiasm of teachers in learning scientific writing which will later be given a container in the form of a journal for publication of their writings.

Vannamei shrimp marketing and cultivation strategies highlight how entrepreneurs can take advantage of existing strengths and opportunities to maximize profits and business growth. Through SWOT analysis, the proposed strategy includes increasing seed production and quality, recruiting experts to increase production and promotion, as well as managing threats and weaknesses with effective strategies. This strategy aims to optimize market segmentation, targeting, positioning and marketing mix, with an emphasis on the importance of adapting to changing business conditions and active support from the government in overcoming regulatory obstacles. This study explores the economic and social impacts of vannamei shrimp farming in Ivory Coast villages, identifying factors that contribute to community well-being, including access to resources, work ethic, and economic motivation, as well as challenges faced, such as lack of financial support from local government . The recommendations given emphasize the importance of government support, improving farmer skills, and further research focusing on the welfare of shrimp farm workers. By implementing effective marketing strategies and paying attention to sustainable development and utilization of coastal and marine resources, this research proposes that vannamei shrimp cultivation can not only develop but also contribute significantly to the economic and social welfare of society.

Program implementation is a series of activities carried out by individuals or groups in the form of implementing activities supported by policies, procedures, and resources intended to bring results to achieve predetermined goals and objectives. This study aims to determine and explain the implementation of the stunting program through the Empowerment of Family Welfare (PKK) in Stunting Prevention and explain the obstacles to the implementation of the program through the Empowerment of Family Welfare (PKK) in Stunting Prevention in Gedong Village. This research uses descriptive qualitative methods, data collection by means of interviews, observation and documentation and the determination of informants using non-probability. The parties used as research subjects are administrators and members of the Family Empowerment and Welfare (PKK) in Gedong village and the object of research is the implementation of the stunting program for toddlers and mothers. The results of this study are evidenced by the existence of children with stunting getting better after the implementation of programs from the government, such as food intake with balanced nutrition monitoring height and weight in these toddlers every month. PKK cadres in Gedong Village in implementing programs to improve social welfare need to be carried out because the stages of implementing the stunting program have a positive impact on the beneficiaries of social services.

This research aims to describe the role of mentors, inhibiting and supporting factors in mentoring the Community Service Welfare Empowerment Program. This research uses a qualitative approach, the companion is the research subject. The problem of poverty is a complex obstacle so that a country cannot have the ability to eradicate poverty alone. The majority of Indonesian people are at a low economic level, this causes the poverty rate in Indonesia to increase from year to year