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Overcrowded condition is a condition where correctional institutions or State Detention Centers have too large a capacity because the increasing number of inmates is not comparable to the prison or detention center facilities. Permenkumham Number 11 of 2017 is used as a reference for implementing an action plan for handling overcrowded in Indonesia, which includes four main programs: regulatory arrangement, institutional strengthening, provision of infrastructure, and empowerment of human resources. This study aims to identify the methods used to handle overcrowded residents in Class II B Pemalang Detention Center and to find barriers that hinder the process. The researcher used a qualitative research method to determine the factors that hinder the implementation of handling overcrowded residents in Class II B Pemalang Detention Center. The results of the study indicate that handling overcrowded residents in Class II B Pemalang Detention Center has been going well because of remissions, solid internal institutions, good relationships with government institutions or organizations, and empowerment of correctional officers. In addition, handling overcrowded residents in Class II B Pemalang Detention Center faces several obstacles. One of them is the number of correctional officers which is too many compared to the number of prison inmates, as well as facilities and infrastructure which are not optimal.

This program aims to increase the income of MSME housewives through innovation and modification of donut topping products. This program is designed to empower housewives with new skills in making and marketing more interesting and varied donuts. Through training and mentoring, it is hoped that housewives can improve the quality of their products, attract more customers, and ultimately increase family income. The method used to develop the Skills Training Program is the Participatory Action Research (PAR) approach. This approach involves the active participation of SME owners, namely housewives, as program stakeholders. Data collection techniques include interviews, surveys and observations, while the data collected will be analyzed qualitatively by coding data and compiling narratives to identify relevant problems and solutions. The result of this work, namely the UKM skills improvement program for housewives, is a comprehensive initiative that involves the active participation of UKM owners and stakeholders. This includes technical, managerial, financial and financial literacy training to increase production and competitiveness of SMEs. The program also covers aspects such as information technology, social skills, environmental sustainability and collaboration to empower SMEs as a whole. With this holistic approach, it is hoped that SMEs can develop and contribute to local economic growth and have wider market opportunities, especially for housewives in general.

Plans are a vital component in a government to achieve directed and sustainable development. This research aims to identify the importance of plans in managing resources, setting priorities, and creating transparency and accountability in government. The method used in this research is qualitative analysis based on literature reviews and case studies related to plan implementation in various governments, both national and local. The focus of this research includes the role of plans in resource efficiency, risk mitigation, and coordination between institutions. The research results show that governments that have thorough planning are better able to optimize the use of budget, labor and time compared to governments without clear plans. In addition, a good plan helps the government anticipate potential risks and challenges, as well as provide strategic solutions to face them. In terms of transparency, planning documents enable the public to monitor government performance, increase public trust, and support public participation in the development process. This research also found that plans that are inclusive and involve various stakeholders are able to create stronger synergy between institutions and maintain program sustainability even if there is a change in leadership. In conclusion, plans in government are not only a tool to direct development, but also an important instrument to ensure stability, effectiveness and efficiency. With a structured plan, the government can achieve development goals optimally and have a significant impact on community welfare. This research recommends strengthening planning capacity at all levels of government to improve the quality of governance and public services.

Taxes play an important role in the economy as a source of state revenue that is used to fund various development programs. However, the practice of tax avoidance is often a challenge that is detrimental to the potential of state revenue and is the main issue in tax management. Researchers compiled this scientific article with the aim of exploring the link between transfer pricing and financial difficulties in influencing tax avoidance practices. The method used is literature study by analyzing various journals, books and relevant research reports through online platforms such as Google Scholar and Publish or Perish. The data was analyzed using a qualitative descriptive approach to identify patterns and understand the implications of the relationship between the variables studied. The results of the research findings suggest that the relationship between transfer prices and financial hardship to tax avoidance is inconsistent with mixed results. Some analyses showed a significant association, while others found no strong association. These findings indicate that the influence is situational and dependent on the characteristics of the company, thus expanding the understanding of the factors that affect tax avoidance and serving as a basis for further research.

Salt is a strategic commodity that is needed for various things, both used for food production and non-food production. As a food, salt is consumed by almost all humans in the world. Because of the importance of salt function for health, the government has made it an object to add iodine which is urgently needed to prevent various health problems. Various efforts have been made to increase salt production, including the People's Salt Business Empowerment Program (PUGAR). Reminding Pamekasan Regency is one of the districts in Madura which is one of the largest centers for producing people's salt in East Java. The legal basis underlying the implementation of the PUGAR Program refers to the Regulation of the Minister of Marine Affairs and Fisheries of the Republic of Indonesia No. 41/MEN/2011 concerning Guidelines for the Implementation of the Marine and Fisheries Independent Community Empowerment Program in 2011. This research aims to obtain an analysis of the People's Salt Business Empowerment Program (PUGAR) in Pamekasan district.

Strengthening local culture and preserving the environment are important ways to build a sustainable society. Research shows that community-based approaches such as ProKlim and green villages can increase citizen awareness and participation in protecting the environment and culture. This study looks at local efforts to manage sustainable ecosystems and integrate cultural values when building sustainable tourist attractions. The success of this program depends on the active participation of the community in maintaining cleanliness, environmental conservation and preserving cultural heritage. It is hoped that this investigation will produce new findings that will help the development of an environmentally and culturally conscious community.    

The village of Blendung, located in the Ulujami sub-district, Pemalang Regency, faces various social and economic challenges, including high unemployment rates and declining incomes due to limited job access and the impact of tidal flooding. One of the efforts to increase community income is through training in making presto milkfish, aimed at empowering Micro, Small, and Medium Enterprises (MSMEs) in the fish processing sector. This training is designed to enhance community skills in diversifying milkfish-based products, such as boneless milkfish, fish cakes, and smoked milkfish, as well as introducing digital marketing strategies to expand the market.The methods used include a participatory approach in processing and packaging technology training, as well as social media-based marketing education. The results of the training showed an improvement in the skills and understanding of participants regarding the production and marketing processes of value-added products. This program also contributes to the growth of local MSMEs, which have significant potential in supporting the regional economy.

This community service activity aims to apply play activities as a coping strategy to increase happiness in students at Sanggar Bimbingan Kampung Baru Kuala Lumpur Malaysia. Play activities play an important role in supporting children's social, emotional, and cognitive development. This program was carried out for one session with a duration of 90 minutes, involving 57 students aged 7–12 years. The methods used included creative games such as storytelling and singing, which were designed to create a fun atmosphere, train social skills, and provide space for free expression of emotions. The results of observations showed an increase in student happiness as indicated by active participation, cheerful expressions, and positive interactions between students during the activity. The results of interviews revealed positive impacts such as reduced emotional stress, increased self-confidence, and better learning motivation. Play activities have proven to be effective as a simple coping strategy that can be implemented in non-formal learning environments to support children's mental health and well-being. This program is expected to be a model for sustainable psychosocial interventions in similar communities.

Digital business transformation has become one of the main necessities for Micro, Small, and Medium Enterprises (MSMEs) to compete in the modern era. This research discusses implementing digital marketing strategies through an entrepreneurship mentoring program for Mooi Gift MSMEs, which focuses on hampers and gift products in Malang. The methods used include individual approaches, training, and rebranding, to improve operational efficiency, digitalizing bookkeeping, and optimizing digital marketing. The mentoring results include the creation of e-commerce accounts, social media rebranding, digital financial management training, and website development to expand market reach. The findings indicate that digital marketing strategies can enhance SMEs' visibility and competitiveness while positively impacting product sales and branding. This study recommends continuously monitoring and developing digital marketing strategies so MSMEs can constantly adapt to market dynamics.

Oeletsala Village Regulation Number 3 of 2020 Oeletsala Village Revenue and Expenditure Budget for Fiscal Year 2020, Oeletsala Village Regulation Number 3 of 2021 Oeletsala Village Revenue and Expenditure Budget for Fiscal Year 2021, Oeletsala Village Regulation Number 02 of 2022 Oeletsala Village Medium-Term Development Plan (RPJM-DESA) for 2022-2027, Oeletsala Village Regulation Number 01 of 2022 Accountability Report on the Realization of the Oeletsala Village Revenue and Expenditure Budget for Fiscal Year 2021,  Oeletsala Village Regulation Number 01 of 2023 Accountability Report on the Realization of the Oeletsala Village Revenue and Expenditure Budget for the 2022 Fiscal Year. This research is an empirical legal research based on events that occur in the field and research conducted directly. The sources of research data are primary data, secondary data and tertiary data. The analysis of legal materials uses analysis to test data from specific to general which is carried out in a juridical-qualitative manner and presented in a descriptive form. The results of the study show that: (1). Community participation is the active participation of community members as individuals, groups, or communities in joint decision-making, program planning and implementation, as well as the process of community development inside and outside the community. The basics of emotional awareness and responsibility. (2). internal obstacles to community participation in the formation of Oeletsala Village Regulations, related to low knowledge and education factors and community work factors that take up a lot of time, external community participation in the formation of Village Regulations, namely related to the role of the Oletsala Village government in building relationships with the community.

Habituation programs and teacher training are efforts to improve the quality of education in building a school environment with character. Improving the quality of education continues to experience changes and developments along with advances in time and technology. This research analyzes efforts to improve the quality of education at SMP Negeri 9 Bandung through optimizing teacher training programs and student habituation. The method used in this research is a descriptive qualitative approach through interviews and observations. This research aims to describe a strategy, implementation and also the results of a program to improve the quality of education at the junior high school level. The teacher training program is designed to improve teachers' technical competence and soft skills, especially in the use of learning technology. This aims to improve the quality of teaching and adapt to technological developments. Meanwhile, the student habituation program focuses on character building, such as literacy, environmental cleanliness, sports and religious activities, to foster discipline and a sense of caring. Schools also utilize technology in learning, such as using projectors and smartphones to support computer-based interactions and assessments. Apart from that, collaboration with the community and parents of students is also very important in supporting educational activities, including providing a budget for the Strengthening Pancasila Student Profile (P5) Project activities. This holistic approach creates a conducive and quality learning environment, which has a positive impact on educational outcomes and the achievement of national education goals.

This research aims to optimize cross-cultural property marketing through the implementation of Integrated Marketing Communication (IMC) and competency training for the sales team at Central Group, one of the leading property developers in Batam. The main challenges faced by the company are the lack of cross-cultural communication skills in the sales team and a marketing strategy that is not yet fully integrated. Therefore, this program is designed to increase marketing effectiveness while strengthening brand image in the multicultural market. This research uses a descriptive-analytical method by collecting data through observation, interviews and documentation analysis. Research stages include planning, implementing training, implementing IMC strategies, monitoring and evaluation. The IMC strategy is implemented through various channels, including social media, paid advertising, traditional media, as well as organizing events such as the Central Property Festival. The research results show significant improvements in marketing strategy coordination, sales team skills, and synergy between the company and the local community. Apart from that, the implementation of IMC has been proven to be able to increase company brand awareness and support the growth of property sales in domestic and international markets. This research makes a practical and academic contribution by offering an integrated marketing strategy model that can be replicated in other property industry contexts. 

Kemiskinan masih menjadi salah satu permasalahan pembangunan utama  di kabupaten Sumbawa dan memerlukan perhatian serius dari pemerintah untuk mencapai kesejahteraan masyarakat yang lebih baik. Tujuan dari studi ini adalah untuk menilai efektivitas kebijakan pemerintah dalam memerangi kemiskinan dan untuk mengidentifikasi strategi optimal untuk meningkatkan hasil dari kebijakan tersebut. Metode penelitian yang digunakan adalah analisis kualitatif dengan pendekatan studi literatur atau dokumen berupa jurnal hasil-hasil penelitian sebelumnya, sesuai dengan topik jurnal yang di kaji. Temuan menunjukkan bahwa meskipun terdapat berbagai kebijakan, masih terdapat tantangan terkait koordinasi antar lembaga, pemanfaatan sumber daya, serta pemantauan dan evaluasi program. Kajian ini merekomendasikan beberapa tindakan strategis untuk meningkatkan efektivitas kebijakan, antara lain perbaikan  perencanaan program, peningkatan partisipasi masyarakat, dan penguatan mekanisme evaluasi. Hasil penelitian ini diharapkan dapat memberikan kontribusi yang bermanfaat bagi pemerintah Kabupaten Sumbawa dalam merumuskan kebijakan yang lebih efektif untuk pengentasan kemiskinan dan pembangunan sosial ekonomi yang berkelanjutan.

Digital business transformation has become one of the main necessities for Micro, Small, and Medium Enterprises (MSMEs) to compete in the modern era. This research discusses implementing digital marketing strategies through an entrepreneurship mentoring program for Mooi Gift MSMEs, which focuses on hampers and gift products in Malang. The methods used include individual approaches, training, and rebranding, to improve operational efficiency, digitalizing bookkeeping, and optimizing digital marketing. The mentoring results include the creation of e-commerce accounts, social media rebranding, digital financial management training, and website development to expand market reach. The findings indicate that digital marketing strategies can enhance SMEs' visibility and competitiveness while positively impacting product sales and branding. This study recommends continuously monitoring and developing digital marketing strategies so MSMEs can constantly adapt to market dynamics.

Assistance with digital financial reports using the Jaraya application for culinary MSMEs aims to increase the understanding and skills of MSME players in managing financial reports in a more efficient and structured way. Culinary MSMEs often face challenges in accurate and transparent financial records, which can affect their business decisions and business growth. In this program, the Jaraya application is introduced as a practical solution to simplify the process of recording transactions and creating digital financial reports. Assistance is provided through direct training, application usage simulations, and discussions to overcome problems faced by business actors. The results of this assistance show an increase in MSME players' understanding of the importance of organized financial reports and their ability to use the Jaraya application to monitor cash flow, manage profit and loss, and make better business decisions. This program is expected to have a positive impact on more efficient financial management and support the growth of culinary MSMEs in the future.

Improving the ability of speaking in Arabic Language Education Study Program is an important aspect in the Arabic language teaching process. Speaking skills are one of the main competencies that students must have, both in academic and social contexts. However, learning to speak in Arabic often faces various challenges, such as fear of public speaking, lack of motivation, and limited opportunities to practice. The purpose of this study is to explore the improvement of Arabic speaking skills from the perspective of students by analyzing various methods applied in learning to speak. The research method used is a qualitative method. The data collection techniques in this study used interview and literature study techniques. Interviews were conducted with informants who were students of the Arabic Language Education Study Program. The literature study technique was used with the aim of reviewing and analyzing various literature related to improving the ability of speaking in Arabic Language Education Study Program. The results of the study indicate that the development of more varied learning methods and providing space for students to practice speaking intensively are very important in supporting the improvement of their speaking skills. For that reason, it is important for the study program management to continue to innovate in creating methods and environments that can encourage students to be more active and confident in speaking Arabic.

Social media plays an important role in supporting innovation and digitalization of Micro, Small and Medium Enterprises (MSMEs) in Indonesia. This research aims to understand how social media affects the growth of MSMEs through marketing strategies and interactions with consumers. The method used is qualitative analysis on several case studies of MSMEs that successfully use social media. The results show that social media increases product visibility and allows MSMEs to interact directly with customers, understand their neaeds, and adapt quickly to market trends. In addition, feedback from consumers on social media drives product and service innovation. The conclusion of this study is that social media not only improves the competitiveness of MSMEs, but also contributes to national economic growth. The suggestion for MSMEs is to utilize social media proactively and take part in digital marketing training.The implications of this study emphasize the need for support from the government and related institutions in the form of training programs and access to technology to strengthen the capabilities of MSMEs in the digital era. Thus, social media can be a strategic tool for sustainable growth and innovation in the MSME sector.

Economic growth is one of the most important goals countries seek to achieve.Now, when the world is witnessing a revolution in information and communicationtechnology, economic growth has become entirely linked to the state's readiness fordigital transformation and its degree of reliance on advanced means. The researchproblem of the present study revolves around the fact that Iraq is one of the countrieslagging behind in terms of the use of modern technology due to the extraordinaryconditions, which impacted various areas of life, especially the field of informationand communication technology, leading to the weak application of the digitaltransformation process. The present study aims to explore the challenges facingdigital transformation in Iraq and determine the extent of hindering economic growth.The SPSS is employed to reveal the correlation between digital transformationindicators and economic growth in Iraq 2010-2022 . The results of the present studyindicate that there is a slowdown in digital transformation in Iraq due to lack ofinfrastructure and reliance on foreign markets in providing information andcommunication technology resources as a result of not manufacturing them locally .One of the important recommendations of the present study is to spread technical anddigital awareness by providing training programs in order to prepare qualified andtrained human staff that contribute to the management of the digital transformationprocess.

This study aims to analyze the level of anxiety of Arabic Language Education students towards the Final Semester Exam of Qiraatul Kutub course. The method used in this study was a questionnaire survey distributed to Arabic Language Education students at one of the universities. The data obtained were analyzed descriptively to identify factors that influence anxiety levels, as well as their impact on students' academic achievement. The results showed that most students experienced moderate levels of anxiety, with the main causative factors being academic pressure, lack of preparation, and environmental expectations. These findings are expected to enable lecturers to design more effective support programs to help students overcome academic anxiety, so that they can improve their academic achievement during exams in the Qiraatul Kutub course. The method used in this study was a quantitative survey by distributing questionnaires to 10 Arabic Language Education students at UIN SMH Banten. The questionnaire included 10 items that measured anxiety levels based on a Likert scale of 1 to 4. The results of the analysis showed that 65% of respondents felt high levels of anxiety, 25% had moderate levels of anxiety, and 10% had low levels of anxiety. Factors contributing to anxiety include lack of preparation (70%), pressure from expectations from parents and teachers (60%), and lack of social support (55%). In addition, 80% of students with high levels of anxiety admitted to having difficulty managing their study time, and 75% of them felt doubtful about their own abilities. academic.

One pointer of a country's advance can be seen from its financial perspective. MSMEs, as the spine of national financial improvement, require back from the government. Through the Free Enterprise (WMK) program, the government is collaborating with colleges in Indonesia to create a youthful era with an entrepreneurial soul. In this program, understudies are straightforwardly included through the entrepreneurial hatching arrange known as the submersion organize. At this arrange, students' entrepreneurial abilities are sharpened with MSMEs that are accomplices in this program. This think about employments a expressive strategy with a subjective approach. The information displayed were gotten through writing considers by analyzing different sources from past investigate, and are the comes about of work hones carried out with Bulgrill MSMEs.