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Christian religious education plays a crucial role in shaping students' character and morals. Christian religious teachers are responsible for teaching God's Word with objectivity, without discrimination based on students' social, cultural, economic, ethnic backgrounds, or academic abilities. However, in practice, discrimination can still occur in various forms, both consciously and unconsciously. This study aims to analyze the competencies of Christian religious teachers in teaching God's Word objectively and to identify possible forms of discrimination in the learning process. Using a qualitative descriptive analysis method, this research examines religious education policies and teachers' experiences in the teaching process. The findings indicate that teachers with a deep understanding of theology, a neutral attitude in interpretation, discussion-based teaching methods, and high ethics and professionalism are better able to create an inclusive learning environment. To prevent discrimination, awareness and commitment from educators are needed so that the values of love and justice in Christian teachings can be realized in the learning process.

This study aims to determine the effect of Discipline and Motivation on Employee Performance at PLTU Pangkalan Susu Sejahtera. The research was conducted at PLTU Pangkalan Susu Sejahtera with a total of 48 respondents. The sampling technique used in this study was total sampling, so the sample size was 48 respondents. The results of the validity and reliability tests indicate that each question item produced from the questionnaire data is valid and reliable. The data quality tests, namely the normality test, show that the data is normally and significantly distributed. Furthermore, the multicollinearity test also indicates no multicollinearity, as the Tolerance value is >10 and the VIF value is <10. Meanwhile, the heteroscedasticity test shows that the data is not homogeneous, meaning it does not form a specific pattern and is evenly spread throughout the area. The results of the hypothesis test show that, based on the t-test, the variables that influence Employee Performance are Compensation Motivation and Discipline, both of which have an effect. The detailed t-test results are as follows: For variable X1, the t-count is 6.604, while the t-table is 2.014, so t-count (6.604) > t-table (2.014). This is also supported by a significant value of 0.003 (0.003 < 0.050), meaning that Ho is rejected and Ha is accepted, which implies that Discipline has a significant effect on Employee Performance. For variable X2, the t-count is 4.452, while the t-table is 2.014, so t-count (4.452) > t-table (2.014). This is also supported by a significant value of 0.004 (0.004 < 0.05), meaning that Ho is rejected and Ha is accepted, which implies that Motivation has a significant effect on Employee Performance. The F-test result shows that F-count is 11.021, which is greater than the F-table value of 3.20. This is further supported by a significance level of 0.003, which is smaller than α = 0.05, meaning Ho is rejected and Ha is accepted. Discipline and Work Motivation (simultaneously) have an effect on Employee Performance. The R-square value is 62.2%, which means that the independent variables in this study contribute significantly, while the remaining 37.8% is influenced by other factors outside this study.

Financial problems are not only caused by low income, but financial difficulties can also arise if there are errors in financial management such as incorrect use of credit, and lack of financial planning. Therefore, financial literacy is needed for someone in managing their financial resources to be able to adjust to income and lifestyle in the modern era like today. The purpose of this study is to determine the effect of financial literacy, financial technology, financial risk, financial attitudes and financial income on financial management (study on the community of Kertasari Village, Banjarharjo District, Brebes Regency). This study uses a survey approach for its quantitative research design. The population used is the community in Kertasari Village with a population of 994 heads of families, having personal income, and being the head of the family. In determining the sample, the author uses the Slovin formula so that the number of samples obtained is 100 samples. The data analysis methods used are instrument testing, classical assumption testing, multiple linear regression testing, and hypothesis testing. The data obtained in this study were then processed using the IBM SPSS Statistics 23 program. The results of the study show that financial literacy has a positive and significant effect on financial management, financial technology has no effect on financial management, financial risk has a positive and significant effect on financial management, financial attitudes have a positive and significant effect on financial management, and financial income has a positive effect on financial management.

This study aims to analyze the relationship between the ethics of the accounting profession and corruption cases, as well as how regulation and supervision can help reduce corrupt practices in the business and government sectors. This study uses a literature review method to analyze internal and external environmental factors that cause corruption in accounting, business ethics principles violated in corruption cases, and prevention efforts and the role of supervisory institutions in suppressing corrupt practices. The results show that corruption in accounting can be caused by internal and external environmental factors, such as a lack of internal supervision, a company culture that does not support ethics, and weak regulations. The principles of business ethics that are violated in corruption cases include the principles of integrity, objectivity, and transparency. Prevention efforts and the role of supervisory agencies can help reduce corrupt practices in accounting. This research is expected to contribute to the development of more ethical and transparent accounting theories and practices.

This research aims to determine the financial management process of Bumi Serdang village in the perspective of Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. This research is a type of descriptive research with a qualitative approach, namely the researcher conducted interviews with informants who were directly involved with activities in Bumi Serdang Village. Researchers used observation, interview and documentation data collection techniques as well as data analysis. The results of the research show that financial management in Bumi Serdang Village is as follows: (1) Financial management planning for Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely the Village Secretary prepares a financial draft of village regulations regarding the Village APBDesa based on the RKPDesa. (2) Implementation of financial management in Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely related to all village revenues and expenditures in the context of implementing village authority, carried out through the Village Cash Account. (3) Administration of the financial management of Bumi Serdang village, Tungkal Ilir District, Banyuasin Regency is carried out by Berdahara Village. (4) Reporting on the financial management of Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely the Village Head submits a report on the realization of APBDesa implementation to the Banyuasin Regent in the form of a first semester report and a year-end semester report no later than the beginning of the year in accordance with the perspective of Permendagri No. 20 of 2018. (5 ) Accountability for the financial management of Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency. The Village Head submits an accountability report on the realization of APBDes implementation to the Regent of Banyuasin at the end of each fiscal year.

This study examines the importance of professional ethics of accountants and its impact on audit quality, focusing on auditor integrity and responsibility. Through a case study of PT Great River International Tbk, this study identifies ethical violations in financial statements that result in legal consequences for auditors. Qualitative methods are used to explore ethical sensitivity between early and late semester accounting students, and confirm that auditor ethics and integrity have a significant influence on audit quality, while competence does not show the same influence. In addition, this study notes that the application of technologies such as AI and Big Data Analytics can improve audit efficiency, despite the challenges of high costs and data security risks. A survey in Jakarta showed that auditor competence and ethics contribute positively to audit quality, while auditor experience has no significant effect. The conclusion of this study confirms that professional ethics of accountants is very important to maintain audit integrity and quality, and recommends more attention to factors that influence the determination of audit materiality levels.

After Law Number 28 of 2009 pertaining to Regional Taxes and Regional Retributions was passed, the local administration is now able to collect local taxes in accordance with the plan. Finding out how taxpayer information and The purpose of this study is to determine how tax fines affect Pondok Melati District's adherence to land and construction tax payments. A review of the literature is utilized as evidence. This study employs quantitative methodologies, mostly through data collection via questionnaires. Multiple linear regression analysis is used to evaluate the data in this study. The study's findings indicate that while both elements have favorable and substantial effects at the same time, unpaid knowledge and tax sanctions have a partial and relatively high impact in Pondok Melati District for land and construction tax compliance.

This study discusses Human Resources Education and Training at the Secretariat General of the Regional Representative Council of the Republic of Indonesia (DPD RI). The main issue faced by the Secretariat General of the DPD RI is that there are still employees who do not fully understand their respective fields. Therefore, a training program has been implemented to help employees enhance their knowledge and skills required for their duties. The purpose of this research is to analyze the effectiveness of education and training programs for human resources within the Secretariat General of the DPD RI. This research uses a descriptive qualitative method, with data collected through interviews, observations, and documentation. The results of the study show that employee understanding of one of the online-based training programs is still not optimal, indicating a need for improvements in content delivery or training methods. Nevertheless, the training targets are considered appropriate as they are directed at employees who require capacity enhancement. In terms of scheduling, the training program is considered to lack flexibility, which may interfere with the employees' daily work routines. Despite several challenges, the overall achievement of training objectives has had a positive impact on employee productivity. Real changes can be seen in the increased understanding and ability of employees to apply the knowledge gained to their tasks and responsibilities in each respective division. Thus, the education and training program is deemed to have made a significant contribution to the development of human resource competencies within the Secretariat General of the DPD RI.

Along with the development of technology and the increasing need for speed and ease of access to information, electronic archives have developed into Dynamic Archiving Information Systems (SIKD). Not only functioning as a storage medium, SIKD is also used as an archive management tool that allows organizations to organize, access, and monitor documents more efficiently and in real-time, to support the creation of a more modern work process. This study was conducted at the Head Office of Perum BULOG with the aim of analyzing the effectiveness of SIKD in archive management, identifying obstacles to its implementation, and formulating efforts to increase personnel awareness of the use of SIKD. This study uses a qualitative method using a research method that focuses on direct observation of phenomena or events that occur in real life, and uses a data analysis model with the help of NVivo 12 Plus software. The units of analysis in this study are sub-division heads, managers, and employees who are active users of the Dynamic Archiving Information System (SIKD). Data were obtained directly from the original source using interview, observation, and documentation techniques, and supplemented with literature studies as additional sources of information. Based on the research results, it shows that the implementation of SIKD increases work efficiency, accelerates the flow of correspondence, and digitizes archives. However, the implementation of this system still faces challenges such as low employee awareness in using this system, technical constraints, and operational constraints.

The research paper Examining the leadership of the Office of the Accountant General of the Federation (OAGF), it is evident that the country is in trouble and need a leader capable of bringing out the best in Nigerian supporters and guiding the country toward stability. The next logical step after gathering data is research analysis. Both the main data gathered from the in-person interviews and the data already available from public sources spanning the 50-year study period were analyzed using the constant comparative approach (Merriam, 2019). This clarified the qualitative case study technique utilized in the research design, which examined the influence of leadership on the governance of infrastructure development in Nigeria between 1960 and 2020. This leader needs to be dependable, emotionally knowledgeable, firm, prepared to endure hardships for the country, committed to bridging ethnic divides, and able to instill hope in the populace. leader must be able to process a variety of information and find effective solutions to challenging issues. This essay embraces the idea that leadership entails a leader or leaders, followers, and a social influence process. This viewpoint is influenced by clinical psychology socio-emotional intelligence and social psychology concepts of social influence; as a result, leadership for Nigeria will be examined from these angles.

The research paper Examining the leadership of the Office of the Accountant General of the Federation (OAGF), it is evident that the country is in trouble and need a leader capable of bringing out the best in Nigerian supporters and guiding the country toward stability. The next logical step after gathering data is research analysis. Both the main data gathered from the in-person interviews and the data already available from public sources spanning the 50-year study period were analyzed using the constant comparative approach (Merriam, 2019). This clarified the qualitative case study technique utilized in the research design, which examined the influence of leadership on the governance of infrastructure development in Nigeria between 1960 and 2020. This leader needs to be dependable, emotionally knowledgeable, firm, prepared to endure hardships for the country, committed to bridging ethnic divides, and able to instill hope in the populace. leader must be able to process a variety of information and find effective solutions to challenging issues. This essay embraces the idea that leadership entails a leader or leaders, followers, and a social influence process. This viewpoint is influenced by clinical psychology socio-emotional intelligence and social psychology concepts of social influence; as a result, leadership for Nigeria will be examined from these angles.

This study explores the potential of community-based tourism in Bili Bante, including aspects of natural beauty, cultural diversity, and ecotourism. The observations show that around 75% of the tourist areas in Bili Bante are still preserved with minimal environmental pollution, making it a potential destination for ecotourism development. In addition, the cultural diversity of the local community, including traditional traditions, traditional music, and handicrafts, can be a strong tourist attraction. The interviews with local people revealed that 60% support the development of community-based tourism to improve the local economy, although 40% are concerned about the negative impacts on the environment if tourism management is not carried out carefully. The main obstacles identified are inadequate infrastructure and lack of destination promotion. Based on these findings, this study recommends increasing investment in infrastructure development, training for local people, and developing more effective marketing strategies. In addition, clear regulations regarding natural resource management and environmental conservation must be enforced to support the sustainability of tourism development in Bili Bante.

Recently, the public has been shocked by the high number of bad debts among Millennials. The development of digital technology brings various conveniences, but also presents new threats to children and teenagers. The high percentage of online loan borrowers aged 19-34 years, as well as children who are caught in online gambling, is a major concern. Around 60 percent of online loan users (pinjol) have an easy target of young people aged 19-34 years, and even 80 thousand children under the age of 10 are caught in online gambling (judol). The problem is, the Millennial generation or those aged 19-34 years are the largest "contributors" to these bad debts. Various experts say that the Millennial generation is in debt because of the Fear of Missing Out (FOMO) phenomenon, aka following trends so as not to feel "left behind". Some other experts think that their financial literacy is low.

This study examines the importance of educating the community about access to proper sanitation facilities, especially toilets, in Kendal Regency. This study explores the effectiveness of public service advertisements (PSAs), especially posters, in raising awareness about sanitation. Using a qualitative research approach, this study combines data collection methods such as interviews, observations, and literature studies to design this PSA campaign. The analysis was conducted using Robin Landa's design process approach with the stages of orientation, analysis, concept, design, and implementation. This study emphasizes the importance of an educational approach that is tailored to local social and cultural conditions to address sanitation problems. The findings of the study indicate that public service advertisements through posters are an effective tool for changing community behavior and creating a healthier environment by promoting good sanitation habits. This study concludes that continued efforts are needed to strengthen the reach and impact of sanitation awareness campaigns, by involving relevant parties, such as local governments, health facilities, and community leaders, to ensure widespread adoption of better sanitation practices. This study contributes to efforts to improve sanitation in rural areas by proposing practical solutions for effective public education campaigns.

This study aims to examine the importance of using cultural language as a communication style for students in the digital era at MTsN 1 Kota Serang. The rapid development of digital technology affects the way they communicate, including among students. The use of language that is not in accordance with cultural rules is often found in online interactions, which has the potential to damage cultural values and social norms. Therefore, it is important to instill an understanding of the importance of cultural language as part of students' identity and character. This study uses a qualitative approach with interview and observation methods to explore the views of students, teachers, and parents regarding the application of cultural language in digital communication. The results of the study show that although students are accustomed to using digital technology, they still need to be given a deeper understanding of the use of language that is in accordance with local culture and applicable norms. It is hoped that the results of this study can be the basis for designing a cultural language education program in the curriculum, as well as increasing students' awareness of the importance of communicating politely and ethically in the digital world. This study also provides recommendations for schools in facilitating cultural language learning as part of student character formation.

Today's in digital era, graphic design skills have become one of the essential competencies, especially for students of Vocational High Schools (SMK) who are prepared to enter the workforce. However, challenges such as limited access to professional design software and a lack of adequate training often hinder students' creative development. Therefore, this training program is designed to enhance the graphic design skills of students at SMK Tri Sakti Lubuk Pakam by utilizing Canva. Canva was chosen as the main platform due to its ease of use, availability of various creative features, and accessibility in both free and paid versions. This program implements various methods, including theoretical and practical training, interactive workshops, and evaluation of students' design results. The activities will be conducted in stages, starting with an introduction to basic graphic design, exploring Canva features, and then applying them in creating various design works such as posters, promotional materials, and digital content. It is expected that through this training, students will improve their graphic design skills, making them more prepared to face the creative industry or develop their own business. Additionally, this program also aims to enhance the competitiveness of SMK Tri Sakti Lubuk Pakam graduates in the workforce and foster an innovative and creative culture among students.

Research aims: This study aims to examine the impact of Competency-Based Human Resource Management (CBHRM) on the performance of millennial employees in the Internet Service Provider (ISP) sector in Batam, Indonesia. Additionally, the research investigates the role of personal values as a moderating variable in the relationship between CBHRM and employee performance. Design/Methodology/Approach: A quantitative research method was used, collecting data from 86 millennial employees through structured questionnaires. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). Research findings: CBHRM significantly improves millennial employee performance and influences personal values. However, personal values do not directly affect performance but strengthen the impact of CBHRM. This highlights the importance of integrating CBHRM with value-based HR policies to optimize workforce productivity. Theoretical Contribution/Originality: This study provides empirical evidence of CBHRM’s effectiveness and expands knowledge on how personal values interact with HRM practices to enhance employee performance. Practitioners/Policy Implications: Organizations should integrate CBHRM with value-driven leadership and training programs to maximize employee engagement. Policymakers should promote CBHRM adoption to address workforce skill gaps in technology-driven industries. Research Limitations/Implications: This study is limited to a single ISP company in Indonesia, which may restrict the generalizability of the findings. Future research should expand the sample size and explore other industries to validate the results. Additionally, further studies should investigate the influence of other moderating variables such as leadership style and organizational culture on the CBHRM-performance relationship

This essay looks at an investigation into the economies, A significant topic in the policy equation of many has been fiscal federalism, which reflects the degree of fiscal autonomy and responsibility granted to subnational government developing, transitional, and industrialized nations. Scholarly attention has been drawn to Nigeria's federalism because of its intricacy and vibrancy. This is due to the fact that it has created numerous issues that could jeopardize the Nigerian state's corporate existence and continuity. Therefore, the relationship between Nigeria's fiscal federalism and the oil-rich nation's lack of economic development is highlighted in this study. Our main contention is that Nigeria's fiscal federalism has not sparked the growth that the system's designers had hoped for. Therefore, this essay looked at Nigeria's fiscal federalism's development, composition, and practices. In order to do this, the study used secondary sources to collect data and combined descriptive and analytical methodologies. According to the report, Nigeria has not functioned as a a federal constitution, making it a true federation. Taxing authority and fiscal responsibility are still heavily concentrated. Numerous issues, such as the federal government's dominance in income sharing, the lengthy period of military interregnum rule, and an excessive reliance on Federation Account revenue, have hindered Nigeria's practice of fiscal federalism. This study investigated how fiscal federalism and the chosen distribution formula contribute to unhappiness and violent agitation. In order to do this, the study used secondary sources to collect data and combined descriptive and analytical methodologies. Therefore, the study came to the conclusion that in order to promote sound fiscal independence, the federal government should give state governments some of its taxing authority. and rivalry between states.

Game-Based Learning (GBL) has emerged as an innovative learning approach aimed at enhancing student engagement and promoting the development of critical thinking skills, particularly at the elementary school level. This study was conducted at SD Negeri Labuhan 1 using a qualitative approach and a case study method. The primary objective of this research is to analyze the implementation of GBL within the context of elementary education, focusing on students’ and teachers’ needs and interests, the strategies used for implementation, the impact of GBL on students’ critical thinking skills, and the supporting and inhibiting factors affecting its success. The findings indicate that 75% of students expressed a higher preference for game-based learning over conventional teaching methods, showing high levels of enthusiasm and participation during the learning process. GBL proved effective in increasing students' motivation to learn, strengthening collaboration, and stimulating analytical and reflective thinking. However, several challenges were encountered in the implementation of GBL, including limited technological infrastructure in schools and the lack of specialized training for teachers in designing and managing game-based learning activities effectively. Based on these findings, it can be concluded that GBL holds significant potential as a teaching strategy that can foster students’ critical thinking skills from an early age. Nevertheless, to achieve optimal outcomes, strong support from various stakeholders is essential, including the provision of adequate facilities and the enhancement of teachers’ competencies through continuous professional development and training in designing and applying GBL in daily classroom activities.

It is well known that the fiscal federalism pattern that the military imposed on the country disregards the source of money and productivity. This study assessed Nigeria's fiscal federalism. in an effort to pinpoint the trouble spots. The survey research approach was used. The Z-test was used to assess the data gathered from the questionnaire. The results showed that the government-appointed commissions' recommendations on fiscal federalism had little effect on the economy because of a number of issues, including the 1999 constitution's flaws and the numerous issues with fiscal federalism that have resulted in the duplication of government operations and the waste of public funds. Nonetheless, among other things, it is advised that public officials follow the Nigerian fiscal responsibility bill and due process in order to guarantee an effective and sound fiscal federalism in Nigeria. Furthermore, it is important to make sure that all levels of government follow the constitutional provisions on budgetary relations, accountability, and transparency. Establishing a National Fiscal Commission is also advised in order to improve intergovernmental cooperation and understanding in ways that encourage communication between actors in the federal, state, and municipal governments.