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Preparation of a comprehensive budget is very important for every company, because it will provide benefits in the form of a systematic approach to management policies, as well as facilitate quantitative evaluation of the company's ultimate goals. This study aims to determine and compile a comprehensive budget calculation as a means of internal control in "Tofu Production House UKM". This type of research uses a quantitative method to determine sales data of tofu products, namely white tofu and yellow tofu in the last 5 months, as well as costs in the production process, both direct and indirect costs. The results of the study show that in the process of compiling a comprehensive budget for “Tofu Production House UKM” this method is still used which is very simple and does not pay much attention to the costs incurred as a result of the production process. This can be seen from the results of the preparation of a comprehensive budget. From this research, it is hoped that it can be used as a means of controlling and managing the finances of "Tofu Production House UKM" by making a comparison between the comprehensive budget and its realization.

Being geographically close to Malaysia made them into good political relations; the example was the Import of Oxygen Tanks during pandemic in 2020-2021. Trading is carried out specifically after the Import Agreement which was requested directly by the Governor of West Kalimantan. The Oxygen Import Agreement requires an integrated action between the institutions in order to minimize corruption. The research is elaborated through three main discussions, based on the Border Governing Theory and Sovereignty Concept on a qualitative approach and descriptive method. First, the Legal Basic for Border Management. Second, the Export-Import Process and Sectoral Cooperation through the Oxygen Tank import process. Third, the success of Integration Governance process to reduce the Corruption. The purpose of this study is to see the success in relation to minimizing corruption in the Export of Oxygen Tanks at the Entikong Border.

Sharia pawning is called rahn in Islamic law where the meaning is a contract with the detention of valuables as collateral for debts carried out by sharia pawnshops. In my opinion, as a writer, this sharia gold mortgage is the best choice when there are pressing financial matters. This is what makes the author interested in the topic of sharia gold pawning to be studied more deeply. This study discusses the description of the pawnshop itself and the conditions and procedures for pawning gold in sharia at the UPS Mandailing Natal pawnshop. The method used in this study is descriptive qualitative problem approach used is direct interviews and observations. The data used is secondary data including primary, secondary and tertiary data. All data was collected through interviews with managers and service users at UPS Mandailing Natal Sharia Pegadaian as well as literature study. All data is processed by examining data and data settings and then analyzed. The procedure uses a rahn contract and an ijarah contract. Factors that make Islamic Gold Pawning a solution for the lower middle class in Mandailing Natal Regency are because there is no usury or interest and it is more cost-effective as well as collateral items are safer.

To improve and supervise the performance of the State Civil Apparatus (ASN) within the Probolinggo Regency Government, the local Regional Personnel Agency (BKD) made a breakthrough with a reporting application. Performance reporting through an application called SIKePPo or the Probolinggo Regency Government Employee Performance Information System application. The program implementation by the Regional Personnel Agency (BKD) of Probolinggo Regency seeks to improve personnel management and administration quickly, precisely and accurately. Although this program has been implemented well, it has not yet achieved optimal results. This study seeks to analyze the effectiveness of the implementation of program policies in the BKD of Probolinggo Regency. The two problems studied are: (1) the effectiveness of the implementation of the web-based SIKePPo program at the Probolinggo District BKD, and (2) the factors that influence the implementation of the SIKePPo program. The purpose of the study was to determine the effectiveness of the implementation of the web-based SIKePPo program at the Probolinggo District BKD and the factors that hindered the implementation of the web-based SIKePPo program at the Probolinggo District BKD. The approach used in this research is descriptive qualitative method with the application of Edwards III theory and Bambang Sunggono theory. Data was collected by means of observation, in-depth interviews, and documentation. The selection of informants used purposive sampling technique, and qualitative data analysis was inductive. The results showed that the implementation of the web-based SIKePPo program at the BKD of Probolinggo Regency was running quite well in accordance with the four elements that determine policy implementation, namely communication, resources, disposition, and bureaucratic structure. The factors that become obstacles in the implementation of the web-based SIKePPo program at the Probolinggo District BKD are related to policy content, HR support, infrastructure and communication facilities.

The era of digitalization is growing rapidly, including in the field of education. Educators and students need technology or platforms that support distance learning activities and still have good interaction, so that classes remain not bored or fun and productive. One platform that can answer these challenges is the Canva application. Canva has one of the special services or programs designed for education, namely Canva for Education. This service is designed for educators and students to continue to get a creative, innovative, collaborative and fun learning experience in line with the independent curriculum.The method used in this study is a development research method with a descriptive quantitative approach. This study aims to describe the use of the Canva for Education application by educators as a creative, innovative and collaborative learning medium for students in the current era    

This study aims to determine the influence of work motivation and organizational culture on the work productivity of PT Natura Indoland employees. The approach used was quantitative, the research design was associative with a total of 95 respondents. The research instrument uses questionnaire distribution, in data analysis using several tests conducted using the SPSS program. The result of the analysis is known that work motivation has no effect on work productivity with a magnitude of -1.71% influence, while organizational culture has an influence on work productivity with a magnitude of 27,56% and a large influence of the two variables X on Y of 66,3%. As a company, we must pay more attention to work motivation and organizational culture in the company so that employee work productivity is maintained.

Discipline is a very important thing to instill in a person, especially in a student. Students must be careful to be disciplined in managing time, disciplined in carrying out tasks and obligations, and disciplined in interacting with the kholiq and with fellow creatures. Religious values ​​need to be instilled in children, because religious values ​​themselves involve the concept of divinity, worship, and morals. All of that can be given early on so that these religious values ​​are able to shape the child's personality and can measure strongly and have an influence throughout his life. The approach used in this study is qualitative, in collecting data the authors use the method of observation, interviews, documentation. This research was conducted at MTs Al-Ihsan Tanah Grogot. The objectives to be achieved in this study are: 1) to find out the reality of discipline at MTs Al-Ihsan Tanah Grogot, : 2) to find out the efforts to improve student discipline through the provision of religious values ​​at MTs Al-Ihsan Tanah Grogot. The results of this study are that the discipline in MTs Al-Ihsan is good, this is evident from the results of data presentation and interviews. Whereas in an effort to increase student discipline through deepening religious values, the school has programs or activities that are directed at the subject matter above, namely the habituation of Duha prayer and recitation of the Qur'an which is carried out before the lesson activities begin.

The objective of this study is to determine and analyze the effects of the work environment, communication, and discipline on employee performance. The background of this study is the phenomenon of inadequate company facilities, budget constraints, poor communication with colleagues, where employees tend to form separate groups, and the low level of discipline and self-awareness of employees and superiors regarding compliance with regulations. The study is quantitative, and the data was analyzed using multiple linear regression. A sample of 41 employees was taken with the saturated sampling approach. The results showed that work facilities had a good and statistically significant effect on staff performance at PT. Prosperous Administration Development, as well as on work communication and work discipline. Furthermore, the impact of work facilities, communication, and discipline on the performance of PT. Bina Administration Sejahtera staff was also significant.    

In the entrepreneurship program, students focus on entrepreneurship or MSMEs where KKNT activities take place. The goals set by students in this service are that the community can develop their business in a more modern, efficient and inclusive way, giving students experience of integration with the environment, serving the community directly, finding various issues and learning to deal with problems faced by the community. The method of implementing community service activities is a qualitative approach with the type of observation, and distributing pamphlets through social media. Bazaar as a marketing channel and product marketing tool introduces consumers to MSME partners. This was achieved through the collaboration of KKN-T students and MSME partners in holding bazaars. This time, in holding the bazaar, MSME players who attend must be able to attract their own consumers. Of course KKN-T students also help market MSME products. The bazaar event is also expected to increase the creativity of students and MSME actors in marketing their products. By holding the Ramadhan Bazaar in Laweyan village, it can increase the income of MSME players and expand the existing market share. In addition, MSME actors have started to create social media accounts and promote their products and are willing to create NIBs to make business easier. About 90% of MSME partners are satisfied with holding the Ramadhan bazaar and find it helpful. This proves that the cooperation of the committee with the existence of a bazaar in Laweyan village helps as well as prospers the goals of the Thematic KKN entrepreneurship scheme.

This study aims to determine the effect of compensation, work discipline, turnover intention on the performance of employees of the Bima City Business Development Cooperative. The approach used in this research is using an associative approach. The sample in this research is 32 respondents. Data collection techniques used are observation, questionnaires, and literature study. The data analysis techniques used were validity and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficients, coefficients of determination, t tests, and F tests processed using the Statistical Product and Service Solution (SPSS) version 20 program. The results showed that compensation (X1), work discipline (X2) and turnover intention (X3) simultaneously have a significant effect on the performance of employees of the Bima City Business Development Cooperative. with an effect of 66.8%.

This study aims to determine the effect of communication and the work environment on employee morale at the Office of Cooperatives, Industry and Trade in Bima City. The approach used in this research is using an associative approach. The sample in this research is 40 respondents. Data collection techniques used are observation, questionnaires, and literature study. The data analysis techniques used were validity and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficients, coefficients of determination, t tests, and F tests processed using the Statistical Product and Service Solution (SPSS) version 20 program. The results showed that communication (X1) and work environment (X2) have a significant effect on employee morale at the Office of Cooperatives, Industry and Trade of the City of Bima with an effect of 56.2%.

The purpose of this study is to examine the impact of the pandemic on the stability of the financial industry. After a disaster or disease outbreak in a region, the stabilization and recovery of various financial institutions will have a very important role in the overall economic recovery. Moreover, recently there has been a global disease outbreak (Covid-19) which has impacted the economies of various countries, including various financial institutions. This study uses a panel data approach and two estimation procedures, namely fixed effect and OLS to measure the impact of the pandemic on financial industry stability. Panel data used to measure the impact of natural disasters and disease outbreaks on the financial stability of the financial industry is fairly new to the research field, and provides valuable insights for policymakers and industry professionals. The results showed that natural disasters and outbreaks have a significant impact on the financial stability of the financial industry, and these have varying impacts depending on the type of disaster, country, and institution. From the findings of this study, the authors suggest that policymakers consider implementing new measures to mitigate the impact that will arise by improving risk management practices and increasing capital requirements for the financial industry. Future research is expected to focus on developing more comprehensive datasets to improve analysis and understanding of future impacts.

Digitalization has changed the way businesses operate in various sectors, including in marketing. MSMEs (Micro, Small and Medium Enterprises) often face challenges in adopting digital technology, especially in terms of marketing. Therefore, this study aims to investigate digital marketing assistance approaches that can help Fahmi Jaya Kue's UMKM in utilizing digital technology to improve their product marketing. This research method involves a qualitative approach by conducting in-depth interviews with the owner of UMKM Fahmi Jaya Kue and direct observation of the ongoing marketing process. The results of the study show that UMKM Fahmi Jaya Kue faces several challenges in implementing digital marketing, including limited knowledge of digital technology, limited human resources, and lack of access to effective digital platforms. To overcome this challenge, a holistic marketing digitalization assistance approach is proposed. This marketing digitalization assistance is expected to provide benefits to Fahmi Jaya Kue's MSMEs in increasing their marketing effectiveness, increasing customer reach, and increasing competitiveness in the digital era. This research can also provide insight for other MSMEs who wish to adopt digital marketing in their businesses.

Tourism villages have become a major concern in efforts to develop local economies and preserve culture in many regions. Tongkonan Karuaya is one of the tourist attractions in Lembang Tumbang Datu. Visitors can use this area to get to know the typical Toraja customs and culture. This article aims to analyze the development of the Karuaya tourist attraction as a potential tourist destination to support the local economy. The research method used is a qualitative approach by collecting data through interviews, field observations and analysis of related documents. The research results show that the Karuaya tourist attraction has a variety of attractions and cultural heritage. However, challenges such as limited facilities, lack of promotion and the need for infrastructure improvements still need to be addressed. This research underlines the importance of collaboration between local communities and the private sector to optimize the potential of the Karuaya tourist attraction as a sustainable economic resource and utilizing technology such as social media can be an effective tool for introduce the Tongkonan Karuaya tourist attraction to a wide audience, increase its attractiveness, and improve.

Education is a conscious effort to change character, morals, morals and also fosters creativity in thinking. Creative in thinking is something that is very urgent in life. Education has value to be able to solve problems precisely and quickly. The purpose of this study was to determine the extent to which the Collaborative Role of Creative Problem Solving and the Quiz Team Method played a role in increasing creative thinking. This study uses a qualitative descriptive analytical approach, which is one of the approaches used in qualitative research to understand phenomena in detail and depth. Researchers collect data through interview techniques, observation, case studies, or document analysis. Researchers used the class action research method (CAR). CAR involves iterative cycles of planning, action, observation, and reflection in order to achieve continuous improvement in student learning and achievement. The results showed that learning Creative Problem Solving (CPS) and quiz teams can improve students' creative thinking and this method is very good to use because students feel happy and not bored.

In the current era of globalization, there are many applications that make it easier for users to get satisfaction, one of which is the Tiktok application. With the tiktok application, many people, not only adults, but also children and teenagers can see information or news that encourages them to watch For Your Page (FYP) on Tiktok. So that teenagers or adults are motivated and feel satisfied because of the For Your Page (FYP) on Tiktok. Based on the phenomenon above, this study aims to determine how much influence the motive for watching For Your Page (FYP) TikTok has on entertainment satisfaction in SMA PGRI Pekanbaru students. The theory used is the Uses and Gratification Theory which is a theory of needs and satisfaction in which audiences use the media in order to fulfill their needs. What is assumed is that the audience is considered active, can change the satisfaction of needs, the mass media competes with other media. This study uses a quantitative method with a descriptive approach. Data collection techniques used are questionnaires and documentation. How to distribute the questionnaire is done by going down directly to SMA PGRI and online via Google from. The population in this study were 153 students. The sampling technique used in this study is the Non-Probability Sampling Technique. Using Saturated Sampling in which the entire population is sampled. To find out how much influence these two variables have. For processing questionnaire data, it was carried out using the Product And Service Solution (SPSS) statistical program26. Based on these results it shows that the influence of motives for watching For Your Page TiktTok on Entertainment Satisfaction in SMA PGRI Pekanbaru students. The regression coefficient value obtained in this study is Y = 4.023 +0.878X, a significance level of 0.000, which is smaller than α = 0.05, meaning that there is an influence between Motives for Watching FYP TikTok on entertainment satisfaction in SMA PGRI Pekanbaru students of 74.2% and in category of strong influence (60% -79.99%).  

This study uses a quantitative type approach to examine certain populations or samples. Data collection uses research instruments and data analysis is statistical in nature, with the aim of testing the hypotheses that have been set. In this study the population is tourists who have visited Lake Toba at least once. as. The samples in this study consisted of 140 samples. The results of the study show that the fairness of prices has a large influence on the trust and satisfaction of Lake Toba tourists. because at a reasonable price, visitors will feel they don't need a lot of money to visit Lake Toba. In addition, tourist facilities also have an influence on tourist satisfaction. That's because with the availability of facilities on Lake Toba, tourists will feel happy and comfortable. With the availability of facilities, tourists will feel that visiting Lake Toba will be more interesting and enjoyable. so it is concluded that the fairness of prices and tourist facilities greatly have an influence on the trust and satisfaction of Lake Toba tourists.

The number of employee performance that is considered not in accordance with the target causes a decrease in the quality of the company. So it takes an in-depth approach to what causes it to happen. Therefore, this study wants to test whether there is an effect of motivation and work supervision on work productivity with soft skills and social relations as intervening variables on the employees of PDAM Tirta Silau Piasa. This type of research uses causal research which aims to test hypotheses on a causal relationship between one variable and another, then determines the implications for confirmation of theoretical and empirical models built from Work Motivation and Supervision. The results of the study show that the procurement of human resources has a very large influence on the work productivity of employees at PDAM Tirta Silau Piasa. This is because with quality human resources, PDAM Tirta Silau Piasa will be more consistent in carrying out its functions. In addition, procurement of human resources will create improved performance results compared to previous results.  

Diabetes mellitus is a metabolic disorder characterized by hyperglycemia associated with abnormalities in carbohydrate, fat and protein metabolism. A prominent complaint in patients with Diabetes Mellitus is that patients always feel weak and tire easily. Pharmacological actions are usually given insulin therapy and non-pharmacological therapy is used as a drug companion. One of the non-pharmacological therapies to reduce weakness and fatigue due to increased blood glucose is to apply a low-sugar diet. Where nurses provide low-sugar food and drinks while patients are in the ER and provide knowledge to patients and families about managing food and drinks independently for patients to consume while at home. The purpose of this application is to reduce blood glucose levels in diabetes mellitus patients at the Biloro Pearawatan Health Center. Writing the final report of this case study using a descriptive method with a nursing process approach and based on Evidence Based Practice. The analysis of this case study was carried out in 1 patient with diabetes mellitus with the focus of implementing a low-sugar diet intervention. The results after a low-sugar diet were found to result in a decrease in blood glucose levels in patients on the first day of 351 mg/dl and after being intervened for 3 days it showed a decrease in glucose levels to 207 mg/dl. Low sugar diet interventions can be given to other diabetes mellitus patients to reduce blood glucose levels.    

The community service activity was carried out by the East Java UPNV KKNT-T team in Klampis Ngasem Village with the background from the results of the Forum Group Discussion for MSMEs in Klampis Ngasem Village including: lack of knowledge regarding Cost of Production, lack of knowledge regarding classification and cost calculation fixed and variable costs in accordance with Generally Accepted Accounting Principles both manually andexcel. The purpose of holding this activity is that MSME actors in Klampis Ngasem Village have knowledge and understanding regarding the calculation of the Cost of Production  so that they are able to determine a good selling price and get the expected profit. The methods used in this community service activity are observation, problem-solving approaches, training, and mentoring. The results of the implementation of this service are as follows: exposure, training, and assistance regarding fixed costs and variable costs have been carried out so that they are able to carry out the principles of calculating  in accordance with Generally Accepted Accounting Principles.