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This research aims to find out conceptual errors in simple airplane material in elementary schools. Understanding concepts is the most important aspect in learning simple airplanes. This is to avoid students' learning misconceptions and is one of the conditions for achieving success in learning simple airplanes. This research is descriptive research with a qualitative approach. The data collection procedure carried out in this research is a literature study. Data analysis techniques include data reduction, data presentation, and conclusions. The research results show that the factors causing students to experience conceptual errors include students' lack of knowledge, wrong or incomplete intuition, teachers' lack of mastery of the material, teachers' use of textbooks, and monotonous teaching methods.

This study aims to explore and analyse the implementation of caregiver attention in children's social interaction at Hanifah III Gadut Orphanage, Tilatang Kamang District, Agam Regency, West Sumatra. The main focus of this research is to understand how caregivers at the orphanage provide attention to the children living there and how this affects their social interactions. This research uses a qualitative approach with a case study method. Data were collected through in-depth interviews with caregivers, observation of the social interactions of children in the orphanage, and analysis of relevant documents. The results showed that caregivers' attention to children at Hanifah III Gadut Orphanage is very important in shaping healthy social interactions. The implementation of this attention includes psychological, emotional, and social aspects, all of which have an impact on children's development. In the context of orphanages, caregiver attention also has a significant role in forming interpersonal bonds between caregivers and foster children. This research is expected to provide further understanding of caregiving practices in orphanages and contribute to our understanding of the importance of mindfulness in shaping the social interactions of children living in such environments.

Learning strategy refers to an educator planning a series of activities designed to achieve learning goals. It involves the use of various methods, techniques, and approaches to organize the learning process. The strategy must be in accordance with the needs and characteristics of students. In the educational context, learning strategies are the basis for teachers in designing effective and meaningful learning experiences for students. This includes selecting subject matter, determining appropriate strategies, and the required learning media. Digital-based technology in learning in elementary schools is a very useful advancement in the learning and teaching process where there are digital aspects of resource books, assignments, assessments and student attendance books that can be used in the school environment and become preschool infrastructure. And digital technology is a more effective communication tool when designing a more student-oriented environment where teachers can develop creative skills in digital science.

Indonesia has experienced several curriculum changes from 1947 to 2013. These changes are related to how important and strategic the role of the curriculum is in implementing the national teaching system. The 2013 curriculum is an integrated competency and character-based curriculum which is a refinement of the Education Unit Level Curricum (KTSP). The 2013 curriculum places more emphasis on character education, especially at the basic level, which will become the foundation for the next level. This research is descriptive quantitative research which aims to describe or create an objective picture of a situation, starting from data collection and answering the research questions that have been asked. Descriptive quantitative research also aims to obtain broader and deeper information by summarizing various conditions, situations, phenomena, or various variables and circumstances that occurred during the research by presenting what actually happened. The research results show that the obstacles in implementing the 2013 Curriculum come from the government, institutions, teachers and students. This seems to be appropriate that there are several factors that influence implementing the curriculum, namely: support from agencies and school principals, support from fellow teachers, support from students and parents, and support from within the teacher are the main elements. When the elements above encounter obstacles, they will certainly hinder the process of implementing a curriculum.

Many students have not fully participated in PAI learning optimally, due to the lack of use of learning media that is able to accommodate students' motivation and interest in carrying out learning in class. Therefore, there is a need for interactive learning media that is able to form students' enthusiasm and interest in learning in PAI subjects. One of the interactive learning media that can be used is wordwall media. This article was written based on Field Experience Practice (PPL) activities using qualitative research with a descriptive approach. Qualitative research is research intended to understand certain phenomena. Research data collection techniques can be carried out through several methods, such as observation, interviews and documentation. Observation data shows a higher level of student involvement and active participation during PAI learning. Implementing Wordwall encourages students to complete their assignments immediately. Students show a greater willingness to ask questions and seek clarification during PAI learning. The findings show that the application of Wordwall media at SMPN 3 Guguak District has a positive effect on students' motivation and interest in learning PAI. The interactive and gamified nature of Wordwall engages students, encourages active participation, and fosters a positive learning environment.

Principles of Islamic Education Omar Mohammad Al-Toumy Al-Syaibani's views reflect the philosophical basis of education in Islam. According to Asy-Syaibani, education is based on the principles of monotheism, the Koran and Hadith, with an emphasis on forming a personality with noble character. Furthermore, Islamic education, in his view, combines knowledge about the world, promotes social justice, and maintains balance between religion and the world. Intercultural cooperation is also an important value in this educational model. These principles provide a foundation for the development of individuals who have faith and integrity and play an active role in building a better society.

Researchers conducted research at SDN 04 Birugo based on the difficulty of slow learner students in understanding the lessons being taught. Slow learner children have difficulty reading so the tasks given by teachers to slow learner children cannot answer the tasks given by PAI teachers. This research aims to determine the problems of learning Islamic Religious Education among Slow Learner students at SDN 04 Birugo. This problem is researched using descriptive qualitative research methods which aim to describe and analyze phenomena and events, social activities, attitudes, beliefs, thoughts of people individually and in groups using field research. Data collection was carried out using observation, interviews and documentation techniques. The key informants in this research were the class IV Islamic Religious Education teacher at SDN 04 Birugo and the supporting informants for class IV slow learner students. To analyze the data, researchers grouped it based on existing problems. Based on the results of research conducted by researchers, the results show that slow learner students tend to feel inferior and consider themselves to be an obstacle to the learning process for other friends. Feelings of inferiority are seen in slow learner students at the stage of understanding lessons and completing assignments. There are two factors that cause difficulties in reading, writing and memorizing, namely the classroom environment and outside the classroom. Boredom occurs because they are not really serious about learning, but from the problems that occurred there were 3 slow learner students whose problems were slightly more resolved.

Determining selling prices is one of the important and crucial problems that many small and medium companies experience. This is due to the large production price of the product (HPP), which is caused by many expenditure items not being identified, or the selling price having been set while the HPP is not yet known. This research aims to determine the amount of costs incurred by the company, in order to make it easier for the company to find out the amount of HPP. The method used is the full costing method, which is a method used to avoid losses resulting from product sales so that the company minimizes the price of making the product. The results of this research show that the HPP amount is 962,966,450 rupiah per year by adding 10-20% margin value so that the selling price of fertilizer is 2,650 thousand per kilogram of fertilizer.

Isu global mengenai permasalahan sampah terus menjadi perhatian utama karena pertumbuhan jumlah sampah yang terus meningkat tanpa terkendali. Di tengah kompleksitas masalah tersebut,Bank Samici muncul sebagai inisiatif pemerintah Kota Cimahi untuk mengatasi dampak negatif sampah melalui pengelolaan sampah organik dan anorganik. Bank Samici bertujuan mendukung program Zero Waste Cities, yang secara efektif memberikan manfaat luar biasa bagi masyarakat.Tidak hanya berkontribusi pada pelestarian lingkungan, tetapi juga memberikan dukungan ekonomi untuk suatu wilayah, khususnya di Kampung Anggaraja RW 07 Kelurahan Cipageran, Cimahi Utara. Kampung Anggaraja, RW 07, meraih penghargaan sebagai juara 1 dalam kontes karnaval pada peringatan 17 Agustus 2023, dengan tema utama "Inovasi Daur Ulang Sampah." Keberhasilan ini menjadi bukti nyata bahwa masyarakat yang terlibat dalam Bank Samici telah menciptakan dampak positif di tingkat lokal dan meraih pengakuan dari pemerintah setempat.Selain pencapaian prestisius, struktur organisasi di Bank Samici menjadi landasan utama dalam efektivitas organisasi. Penelitian ini dilakukan untuk memahami hubungan antara struktur organisasi dan efektivitas organisasi, khususnya di Bank Samici di Kp. Anggaraja 04/07 Cipageran, Cimahi Utara. Hasil penelitian menunjukkan adanya hubungan signifikan antara struktur organisasi dan efektivitas organisasi, dengan variabel struktur organisasi memberikan kontribusi sebesar 20,76% terhadap efektivitas organisasi, sementara 79,24% sisanya dipengaruhi oleh faktor-faktor lain dalam indikator efektivitas organisasi.

Penelitian yang dilakukan guna mengetahui bagaimana strategi yang ditrerapkan oleh PT. Bank SUMUT Kantor Cabang Syariah Medan Ringroad dalam menghadapi masalah pembiayaan bermasalah dari nasabah bank tersebut. Penelitian yang dilakukan  peneliti ialah penelitian kualitatif. Dengan metode pendekatan kepustakaan dalam pengumpulan data sekundernya. Sedangkan data primer yang dikumpulkan didapatkan melalui metode lapangan. Dimana data primer tersebut dikumpulkan melalui wawancara dan juga observasi langsung terhadap objek penelitian yaiitu PT. Bank SUMUT Kantor Cabang Syariah Medan Ringroad. Dari penelitian yang dilakukan dapat disimpulkan bahwa dalam upaya penanganan pembiayaan bermasalah, PT. Bank SUMUT Kantor Cabang Syariah Medan Ringroad melakukan beberapa strategi, diantaranya: 1) Penjadwalan kembali (rescheduling); 2) Persyaratan kembali (reconditioning); 3) Pentaan kembali (restructuring); 4)Penyelesaian melalui jaminan; 5)hapus buku dan hapus tagih (write off).

Penelitian dilakukan guna menganalisis pembiayaan menggunakan pronsip murabahah terhadap pendapatan margin PT. Bank Sumut Kantor Cabang Syariah Medan Ringroad. Penelitian ini dilakukan pada PT. Bank Sumut Kantor Cabang Syariah Medan Ringroad. Metode yang digunakan dalam penelitian ini ialah metode kualitatif deskriptif. Data yang diperoleh merupakan data primer langsung dari PT. Bank Sumut Kantor Cabang Syariah Medan Ringroad. Dari hasil penelitian dapat disimpulkan bahwa Volume pembiayaan murabahah ada pengaruh tetapi tidak signifikan,  profit target berpengaruh positif secara signifikan terhadap pendapatan margin murabahah, biaya overhead berpengaruh negatif signifikan terhadap pendapatan margin murabahah.

Through web-based business applications, it helps start-up companies to reach their target markets more quickly and in a more organized manner, with a more efficient level of economic costs compared to using conventional consumer marketing methods which require higher levels of economic costs. However, more than 40% of SMEs and startup companies in Indonesia, both digital and non-digital based, experience financial failure and fail to maintain their business continuously, due to inefficient management of the financial aspects of the organization, which becomes an obstacle for business actors in planning and can also disrupt the level of continuity of the business. This is the background for the need for community service activities in order to improve the quality of financial inclusion, especially in terms of working capital management budgeting for mobile-based SMEs and startup companies.  This community service activity was formed to expand knowledge regarding effective and efficient working capital management budgeting, where it is hoped that through this program, mobile-based SMEs and startup business actors will have the knowledge to know the financial strength of their business and can be used as a consideration in decisions and make the business run healthier in the future.

Abstrac. The purpose of this Community Service aims to provide and convey the basic ideas of the theoretical conceptual framework and the Implementation of Anti-Corruption Education through the learning of Citizenship Education (PKn) as a strengthening of the nation's character in Senior High Schools. The main target of anti-corruption education is to introduce the phenomenon of corruption which includes criteria, causes and consequences, increase intolerance towards acts of corruption, demonstrate various possible efforts to fight corruption and contribute to previously set standards such as realizing values and capacities to oppose corruption among generations. young. Besides that, students are also brought to analyze standard values that contribute to corruption and values that reject or disagree with acts of corruption. Therefore, anti-corruption education is basically the planting and strengthening of basic values that are expected to be able to shape anti-corruption attitudes in students. Efforts to prevent corruption can be instilled from an early age, when children are still in elementary school, middle school or high school. The method of this activity is in the form of assistance in the implementation of Anti-Corruption education through Citizenship Education (PKn) in Senior High Schools Keywords: Anti-Corruption Education (PKn) Character of the Nation. Abstrak. Tujuan Pengabdian Masyarakat ini bertujuan untuk memberikan dan menyampaiakan ide-ide dasar kerangka konseptual teoritis dan Implementatif Pendidikan Antikorupsi melalui pembelajaran Pendidikan Kewarganegaraan (PKn) sebagai penguat karakter bangsa di Sekolahan Menengah Atas. Target utama Pendidikan antikorupsi adalah memperkenalkan fenomena korupsi yang mencakup kriteria, penyebab dan akibatnya, meningkatkan sikap tidak toleran terhadap tindakan korupsi, menunjukan berbagai kemungkinan usaha untuk melawan korupsi serta berkontribusi terhadap standar yang ditetapkan sebelumnya seperti mewujudkan nilai-nilai dan kapasitas untuk menentang korupsi dikalangan generasi muda. Disamping itu siswa juga dibawa untuk menganalisis nilai-nilai standar yang berkontribusi terhadap terjadinya korupsi serta nilai-nilai yang menolak atau tidak setuju dengan tindakan korupsi. Karena itu pendidikan antikorupsi pada dasarnya adalah penanaman dan penguatan nilai-nilai dasar yang diharapkan mampu membentuk sikap antikorupsi pada diri peserta didik. Upaya pencegahan korupsi dapat ditanamkan sejak dini, sejak anak masih duduk di bangku SD, SMP, maupun SMA. Metode kegiatan ini berupa pendampingan Implementasi pendidikan Antikorupsi melalui Pendidikan Kewarganegaraan (PKn) di Sekolahan Menengah Atas Kata Kunci: Pendidikan Antikorupsi, (PKn) Karakter Bangsa.

The ever-growing global business world provides opportunities for the food industry, the large number of fast food restaurants in Indonesia causes intense competition in fighting for the quality and quality of the products produced. Researchers chose Richeese Factory as the research target because it is the only fast food restaurant that has superior product innovation, namely crispy fried chicken topped with spicy sauce and cheese sauce so that it can attract consumers' attention when consumers are more selective and innovative in choosing fast food restaurant products. A quantitative approach was taken in this study. A questionnaire created with Google Form media was used to collect data. 100 respondents made up the sample, which was selected through non-probability sampling methods. In this method, the population or elements selected as samples do not have the same chances or opportunities. The study's findings demonstrate that product quality has no bearing on customer satisfaction, word-of-mouth has a big impact on satisfaction, and social media has no effect at all.

In the context of everyday life, this shows the importance of stability, continuity and blessings in human life, which they believe come from God. And in Christianity, every person has the right to interpret the contents of the Bible, thus he is called an interpreter. Interpreting the Bible is not immediately aims to change/rationalize the original text of the Bible, but aims to find a different theology by looking at it from a different perspective so as to produce a new meaning. In interpreting Bible verses/texts, we must not interpret it out of context, and God also gave the Israelites peace and there were also those who took issue with settling the division of land between the tribes of Israel after they entered the land of Canaan. This chapter records how God was faithful in fulfilling His promise to the Israelites by giving them the promised land in Canaan. In this context, there is no specific problem, but rather an important achievement in the history of Israel under Joshua's leadership after they emerged from wandering in the wilderness. And this also reflects an achievement and settlement of the Israelite society, allowing them to live more stably, cultivate land, and building community in the promised land.

This research examines village financial management in Bluri Village based on Minister of Home Affairs Regulation Number 20 of 2018 in Bluri Village, Solokuro District, Lamongan Regency. The aim of this research is to determine the implementation of village financial management. This research method uses descriptive qualitative, the researcher uses a case study approach in Bluri Village, where the research informants are village officials. Observation, interviews, and document study are the data collection methods used in this research. Data analysis includes data organization, which is done by organizing the data that has been collected during the research so that it is neater. The conclusion of this research is that the implementation of village financial management in Bluri Village is broadly in accordance with Minister of Home Affairs Regulation Number 20 of 2018 starting from the planning, implementation, administration, reporting and accountability processes, although there are several things that are still not in accordance with the target time.

One of the causes of delays in the publication of financial reports is the process of completing audits by accountants which takes quite a long time, which is called audit delay. Company size is one of several elements that can influence audit delay. The purpose of this study is to investigate how firm size affects audit delay. Using secondary data from the websites www.idx.co.id and the official websites of the companies, the research method used is descriptive statistical analysis, classical assumption test, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple regression analysis, determination coefficient test, significant F model test, and the significance test of independent variables (T-test). Purposive sampling was utilized to determine the sample size, which came out to be 207 in the non-cyclical consumer business sector company listed on the Indonesia Stock Exchange for the 2020–2022 period. The study's findings show that the audit delay is significantly impacted negatively by the company's size. The implication is that there is a significant influence of company size on audit delay.

This study aims to determine the control of raw material costs carried out by the company in covering the costs of losses that occur. The type of research used is descriptive qualitative research. The research techniques used are interviews and direct observation of the head of the People's Sugar Cane Administration (ATR). Sugarcane is the main raw material for making sugar. Sugarcane obtained by PG XYZ does not come from just one place. PG XYZ gets sugarcane raw materials by establishing partnerships with farmers. However, not all raw materials that meet physical standards are accepted by PG XYZ. In one month ± the cost loss borne by the company amounted to Rp 26,000,000 / month. Where the company has to spend money to cover existing cost losses by refining raw materials that do not pass the physical standards of information from the head of the ATR section.

Income Tax Article 21 is a tax imposed on the income of taxpayers. The purpose of this study is to analyze the application of the calculation, withholding, and reporting of Income Tax Article 21 derived from PT ASKRINDO Surabaya Branch. Income Tax Article 21 plays an important role in the context of taxation, especially in regulating the imposition of taxes on employee income obtained from the company. This research is motivated by efforts to avoid additional costs due to errors and delays in calculating, withholding, or reporting employee tax payments in accordance with Income Tax Article 21. The research method used in this study uses a descriptive method with a qualitative approach. The data sources used in this research are primary data and secondary data. The data was obtained by means of observation, interviews and documentation with informants from PT ASKRINDO Surabaya Branch. This research produces a conclusion that shows taxpayer compliance with Income Tax Article 21 is supported by the company's tax payment system. PT. ASKRINDO Surabaya Branch in the implementation of the calculation, withholding and reporting of Income Tax (PPh) Article 21 is in accordance with the current law.

The purpose of this research is to determine the ability of auditors, professional skepticism of auditors, and audit techniques on the effectiveness of carrying out investigative audits in disclosing fraud. This research uses a description based on a literature review of previous research regarding the Influence of Auditor Ability, Auditor Professional Skepticism, and Audit Techniques on the Effectiveness of Carrying Out Investigative Audits in Disclosure of Fraud. The technique used in this research is collecting, comparing and analyzing previous research related to the role of auditors in preventing and detecting fraud. The results of this research show that the auditor's ability, the auditor's professional skepticism and audit techniques have a positive effect on the effectiveness of carrying out investigative audits in disclosing fraud so that the higher an auditor's ability, the smaller the error rate and the more effective the implementation in disclosing fraud.