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Research conducted at the Medan City Regional Tax and Retribution Management Agency aims to find out and analyze the actual value of advertising tax revenue with the aim of increasing Regional Original Income (PAD). This research also seeks to understand and analyze the causes of the decline in advertising tax revenues, as well as the factors that cause low taxpayer compliance. Using a descriptive approach, this research relies on interview findings and data regarding advertising tax targets and realization from 2014 to 2018. Data analysis involves surveys at research locations to collect information and draw conclusions, comparing identified problems with relevant theories to obtain support.The lack of contribution from advertising tax revenues to the Medan City Regional Tax Revenue and Retribution Agency is hampering the increase in PAD, due to low performance in achieving predetermined targets and the ineffectiveness of existing regulations. These regulations, especially those that limit the placement of advertisements, such as prohibiting sidewalks and roads and requiring the placement of advertisements on privately owned land, create obstacles for advertising businesses in obtaining location permits. The lack of taxpayer compliance is influenced by several factors such as weak enforcement and supervision of Satpol PP, limited awareness of advertisers, tax officers' inadequate efforts to interact with taxpayers, the large number of taxpayers who do not report, and public expectations regarding the solution. advertising tax arrears.  

This research aims to determine the content of the novel Laskar Pelangi, ethics education in the Laskar Pelangi novel, and the application of ethics education in the Laskar Pelangi novel. This thesis uses a qualitative research approach, where the type of research is liberary research. Data collection techniques use documentation methods and online searches. Then, data sources were obtained from primary data derived from the novel Laskar Pelangi by Andrea Hirata and secondary (Children's Moral Education books, theses, articles, internet sites, and journals). Laskar Pelangi is a novel written by Andrea Hirata published in 2005. It tells the story of education and contains motivational messages and enthusiasm to overcome life's difficulties, through perseverance and unyielding spirit. Several elements in the novel illustrate the importance of forming moral values in children, good ethics are considered an important foundation for building individuals who are tough, have integrity, and care for the surrounding environment. The application of ethics education in Laskar Pelangi does not only occur through formal learning in schools, but also through life experiences and social interactions.

This study aims to determine and analyse the basis for the enactment of Article 14 Point 8 of the Notary Deed towards the establishment of the foundation. The research method used in this research is Normative with a Legislation approach (statue approach) and case approach. The results showed that the validity of Article 14 number 8 of the Notarial Deed on the Establishment of a Legal Aid Institution in the Form of a Foundation does not have strong legal force because there are no rules that prohibit the management from concurrently implementing activities as contained in article 14 number 8 of the Notarial Deed on the Establishment of a Legal Aid Institution in the Form of a Foundation.

This research discusses the work of the members of the Pademangan Police Substation (Polsek Pademangan). It utilizes a qualitative research approach with the aim of understanding the compliance of the members at Polsek Pademangan. Compliance is an attitude or behavior of individuals or groups that adhere to rules, norms, or regulations established by the relevant authorities or organizations. Compliance can also be defined as the attitude or behavior of individuals or groups in following and adhering to established rules, norms, or regulations. Compliance reflects an individual's adherence to prevailing standards, whether they be legal, organizational rules, ethics, social norms, or other provisions governing behavior and actions. The purpose of compliance is to maintain order, justice, security, and efficiency in various life contexts, such as within society, organizations, or government institutions. Through compliance, an individual or group is expected to behave in accordance with established norms and not violate existing rules. Compliance often serves as the foundation for the functioning of law, ethics, and management in various sectors of life, including the business world, education, government, and society. Compliance can also be linked to an individual's responsibility towards their environment and the surrounding community. Through compliance, individuals contribute to the development and maintenance of norms that help preserve harmony and the common good. In various aspects of life, compliance is an important principle for maintaining social function and running organizations or communities efficiently and fairly.

This research aims to analyze students' difficulties in solving HOTS questions in terms of facts, concepts, operations and principles. The method used is qualitative research with a descriptive approach. This research was carried out by collecting data in the form of information obtained from research subjects. This research is intended to describe or express in words (qualitatively) the results of the analysis of students' difficulties in solving questions which are Higher Order Thinking Skills. The subjects of this research were class IX students of GKPI Padang Bulan Private Middle School, Medan. The instruments in this research were test and interview instruments, where students were given questions to work on, then the researcher recorded the results of the students' answers and took 6 students to be interviewed based on the high, medium and low group categories. The results of the research showed that in the high group students experienced difficulties with principles, in the medium group students experienced difficulties with operations and principles and in the low group students experienced difficulties with facts, concepts, operations and principles. This shows the conclusion that GKPI Padang Bulan Medan Private Middle School students experience difficulties in solving HOTS questions.

Directors have a crucial role in the company, with the potential for actions that are not in accordance with corporate governance that can be detrimental and cause conflicts of interest, threatening the company's growth. In this context, Good Corporate Governance becomes crucial as a supervision to prevent detrimental actions. This article discusses Directors' Transactions involving Conflicts of Interest and legal certainty of director actions. The research uses normative juridical methods, with a statutory regulatory approach as the basis. Actions or transactions with a conflict of interest are considered not to be a legal problem if they are carried out in good faith, in accordance with KEP-412/BL/2009. However, a different view emerges from the principles of good corporate governance which suggest avoiding transactions with conflicts of interest. The research conclusion confirms that directors, as holders of trust, cannot be held responsible for losses if they act in good faith. Although the law allows transactions with conflicts of interest, the principles of good corporate governance emphasize the importance of avoiding actions that involve conflicts of interest in order to maintain the principles of good corporate governance.

Anemia in pregnancy may have a bad effect on the mother and fetus. The anemia occurred in a pregnant mother will increase the risk of mortality of the mother compared to those without anemia. The presence of iron-deficiency anemia during pregnancy could be identified through ANC examination through the admission of iron (FE) tablet supplementation which is very vital for the increase of hemoglobin (Hb) of the blood of the pregnant mothers. According to the research conducted  in Aceh Regency, any pregnant mother who does not receive a standard ANC service could result in inconstancy of FE tablet consumption, which later will increase the risk of anemia.To find out the effect of antenatal care frequency on the constancy of FE tablet consumption on pregnant mothers in Puskesmas (Community Health Center) of  Meukek. The research design used in this research is the quantitative research with cross-sectional approach. The sampling was conducted by using total sampling method with a total of 40 pregnant mothers as the respondents. The instruments used in this research are the KIA card for pregnant mothers on the antenatal care visit variable and the questionnaire on the constancy of FE tablet consumption variable. The bivariate analysis was conducted using Chi-square test.The x2 value obtained is 9,401 and the p value = 0,002 (p<0,05) and OR=17,889 (95% CI [1,919-166,782), which showed that there is an effect of the antenatal care frequency on the constancy of Fe tablet consumption on the 3rd trimester pregnant mothers.The antenatal care frequency has an effect on the constancy of Fe tablet consumption on the 3rd trimester pregnant mothers.  

Maros is one of the districst that has interesting tourist attractions known as waterfalls, so that for the sake of sustainability the role of the local government of Maros regency is needed. This type of research uses a qualitative approach, with a sample of 15 people consisting of employees, officers, and the community. Base on the results of the research, it showns that the government’s role as a regulator is always balancing, between the wishes of tourists and tourist objects in bantimurung Nasional Park. A side from being a regulator, the government is also a facilitator, motivator, and dynamicator.

This research uses a qualitative description approach, namely describing, analyzing and discussing an existing problem. Qualitative research is based on two data, namely primary and secondary. The purpose of this research is to determine the procurement of existing facilities and infrastructure at PT AMS including the procurement process, availability, and consequences made by the company in procuring facilities and infrastructure. From the results of this research, it can be seen that the facilities and infrastructure at PT AMS are sufficient to accommodate them but improvements are still needed to meet the company's operational standards. This can be overcome by adding facilities according to the company's needs without abandoning existing facility procurement procedures.  

Tax aggressiveness is an effort to reduce the tax burden, either by means that comply with the law or that violate the law. This research investigates the relationship between Advertising Expenses, Transfer Prices, Stock Price Volatility on Tax Aggressiveness and Company Size as a Moderating Variable. This research applies descriptive statistical analysis with a quantitative-based approach. The research results show that advertising expenses have a negative influence on tax aggressiveness, while transfer prices and share price volatility have a positive influence on tax aggressiveness. And company size strengthens the influence of transfer prices on tax aggressiveness. Company size weakens the influence of advertising expenses and share price volatility on tax aggressiveness.

This research aims to analyze the role of the Board of Commissioners in improving good corporate governance, with a focus on the legal perspective and its implementation. Good corporate governance is considered important in supporting company growth and sustainability. The method used is the normative legal research method, which is a research approach that focuses on the analysis and interpretation of existing legal norms. This research uses secondary data, such as statutory regulations, court decisions, legal theory, and the opinions of scholars as the main source of information. It is hoped that the results of this research can identify the role of the Board of Commissioners in improving good corporate governance. The legal perspective will provide an understanding of the regulatory framework that governs corporate governance, while implementation will evaluate the effectiveness of practices carried out by the Board of Commissioners. In this research, it is hoped that challenges and obstacles faced by the Board of Commissioners will be discovered in carrying out their role as well as recommendations for increasing their effectiveness. It is hoped that the results of this research can contribute to understanding the importance of the role of the Board of Commissioners in creating good corporate governance in a legal context.

Learning is a key element in building a nation's civilization. The level of learning understood by a community will have a significant influence on the lifestyle that will be created. The position of learning in achieving progress in various aspects of life, such as social, political, cultural and economic, cannot be questioned. This research is carried out using qualitative methods, namely research that is carried out through observation and seeking information directly in research positions or in other words it can be said as field research. This research uses a phenomenological approach by explaining and describing phenomena that occur in conditions in the field. In this case, researchers want to explain and describe the impact of School Policy Analysis to Improve the Internal Quality of Learning for Istiqlal Deli Tua Middle School Students. Istiqlal Deli Tua Middle School's policy in formulating its vision and mission shares the main focus on aspects of morality. Determining the direction of the vision and mission is influenced by close social interactions and the various backgrounds of students. The process of formulating policies at Istiqlal Deli Tua Middle School involves various parties, including internal schools, student parents, and other policy makers, in order to improve learning progress. This personal learning option as a school policy is not carried out without a reason, but rather is adjusted to the vision and mission that form the basis. learning system in the school. To realize this policy, the school has designed a management system and implementation guidelines that include regular, automatic activities and exemplary examples inside and outside the classroom. The conclusions of research on the analysis of school policies to improve the internal quality of student learning include an explanation of the important role of school policies in providing direction and support. Management of energy resources, including the allocation of funds and development of teaching staff, and the involvement of all related parties, such as teachers, parents, students and local communities, are considered important in achieving the goal of quality learning. Continuous monitoring and assessment are key aspects for identifying revision zones and adapting school policies. A focus on improving the educational process, innovative teaching methods, and long-term educational support are also recognized as elements that can provide positive impacts. Finally, adapting to changes in learning areas, such as technological growth, curriculum changes, and social dynamics, is considered important and requires flexibility in school policies. However, it is necessary to explain that this conclusion is universal and needs to be confirmed by specific findings from actual research    

Fasting Monday and Thursday is a sunnah worship. Fasting can maintain a person's health. The research aims to provide an understanding of the impact of Monday and Thursday fasting on mental health. The research results show that fasting Monday and Thursday has an effect on mental health. This research was prepared using a qualitative method approach, namely document study research.

This research aims to analyze the branding strategies implemented by Universitas Negeri Jakarta (UNJ) through the Instagram social media platform to see their brand image. The study employed a field study with a descriptive qualitative research approach. Data collection techniques were conducted through interviews, observations, and documentation. The results of the research indicate that UNJ has successfully built a strong and positive image through a consistent approach in highlighting academic achievements, campus activities, and cultural diversity. Active interaction with users has also proven to be key in strengthening the relationship between UNJ and their Instagram audience. Additionally, clear differentiation in emphasizing unique advantages and the distinctive identity of UNJ significantly contributes to distinguishing UNJ's brand from other educational institutions. However, challenges such as maintaining consistent user engagement need to be addressed through improved research and more innovative content strategies in the future. Therefore, this research provides valuable insights for marketing and branding practitioners in developing more effective strategies on social media platforms..

This research aims to analyze and document the application of customary criminal law in dealing with criminal acts in the Marind Tribe of Merauke. The Marind tribe of Merauke, as a community group that maintains traditional values and local wisdom, has a unique customary criminal law system that is deeply rooted in their traditions. The research results show that the customary criminal law system in this tribe plays an important role in maintaining social order and maintaining harmony among community members. The application of customary criminal law in the Marind Tribe of Merauke involves a process of deliberation, consensus, and the formation of collective decisions by traditional stakeholders. The decision includes traditional sanctions that reflect social norms and local wisdom values. Apart from that, this research also identifies the challenges and obstacles faced in implementing customary criminal law, especially in facing rapid changes in the social and economic environment. It is hoped that this research can contribute to understanding the dynamics of the application of customary criminal law in modern society. This research offers promise for criminal justice by providing findings that can help create a more effective and balanced approach to addressing criminal behavior. Combining traditional criminal law with a formal legal system can lead to a better and more efficient system for handling criminal activity.  

This research discusses the preparation of Madrasah Ibtidaiyah Al-Ihsan Palembang in implementing the Merdeka curriculum. The Merdeka curriculum is an innovative approach to education aimed at providing autonomy to students in their learning. The objective of this research is to understand the methods and approaches used by Madrasah Ibtidaiyah Al-Ihsan in preparing itself to introduce the Merdeka curriculum. We employed a qualitative method in this research. The first step in qualitative research methodology involves observation, interviews, and data collection. Research findings indicate that MI Al-Ihsan has started preparing itself to implement the Merdeka curriculum. This preparation includes teacher training, developing learning materials in line with the curriculum, creating adaptable lesson plans, and discussing difficulties and challenges faced when implementing the Merdeka curriculum, as well as its benefits and drawbacks compared to the previous curriculum. The importance of careful planning before implementing the Merdeka curriculum at MI Al-Ihsan is also emphasized in this article. With thorough planning, this curriculum will maximize the benefits of students' self-development in the future.

Islamic Religious Education is considered the main pillar in shaping the character of Muslims; however, in the era of globalization, entrepreneurship has become essential. The integration of entrepreneurship enables students to connect religious values with the real world, develop self-potential, and become agents of positive change. Inclusive management of Islamic religious education towards entrepreneurship is not only a necessity but also a challenge to create innovative curricula. This study employs a qualitative descriptive method through a literature review approach to examine the management of education and entrepreneurship in Islamic religious education. The goal of Islamic Religious Education is to shape individuals with profound knowledge of Islamic teachings, capable of applying them in daily life, fostering love and obedience to Allah SWT, imparting Islamic values and ethics, and encouraging critical, analytical skills, and entrepreneurial spirit. Entrepreneurship in Islamic religious education aims to mold a younger generation of Muslims who can become successful entrepreneurs and are morally and ethically responsible. The integration of entrepreneurship involves teaching entrepreneurial values and principles, as well as developing entrepreneurial skills such as creativity and management. A conducive environment for entrepreneurship, including the empowerment of micro, small, and medium-sized enterprises (UMKM), training, mentoring, access to financing, and incentives for entrepreneurs, is deemed essential. By integrating entrepreneurship into Islamic religious education, it is expected that students can prepare themselves to face the challenges of the job market and contribute to the welfare of society.

Education and Training (DIKLAT) plays a vital role in developing individuals, especially in terms of improving employee performance. Studies have shown that TRAINING plays an important role in increasing employee performance. The aim of this research is to analyze the importance of the role of education and training in improving employee performance in Probolinggo district. This research uses a qualitative approach method where the data comes from observations and reading sources related to education and training. This research shows that education and training has various benefits, benefits for employees who carry out education and training, they can gain additional knowledge and improve their skills, and benefits for organizations that carry out education and training activities can get employees who are stratified, so that it has a good impact in the future progress of the organization..

This research discusses the preparation of Madrasah Ibtidaiyah Al-Ihsan Palembang in implementing the Merdeka curriculum. The Merdeka curriculum is an innovative approach to education aimed at providing autonomy to students in their learning. The objective of this research is to understand the methods and approaches used by Madrasah Ibtidaiyah Al-Ihsan in preparing itself to introduce the Merdeka curriculum. We employed a qualitative method in this research. The first step in qualitative research methodology involves observation, interviews, and data collection. Research findings indicate that MI Al-Ihsan has started preparing itself to implement the Merdeka curriculum. This preparation includes teacher training, developing learning materials in line with the curriculum, creating adaptable lesson plans, and discussing difficulties and challenges faced when implementing the Merdeka curriculum, as well as its benefits and drawbacks compared to the previous curriculum. The importance of careful planning before implementing the Merdeka curriculum at MI Al-Ihsan is also emphasized in this article. With thorough planning, this curriculum will maximize the benefits of students' self-development in the future.

Companies perceive taxes as a burdensome expense, which can diminish potential profits. As corporate taxpayers, companies have a responsibility to pay taxes in accordance with applicable laws. Tax aggressiveness refers to tactics employed by companies to manage or manipulate the magnitude of the tax burden they must bear, aiming to reduce their actual tax obligations without violating the law. This research examines the relationship between ownership concentration, tax risk, and corporate risk on tax aggressiveness, with accrual earnings management as a moderation variable. Data analysis is conducted using descriptive statistics with a quantitative approach. The research findings indicate that ownership concentration, tax risk, and corporate risk positively influence tax aggressiveness. Additionally, accrual earnings management can weaken the impact of ownership concentration, tax risk, and corporate risk on tax aggressiveness.