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Regional governments regulate and manage their own government affairs according to the principle of autonomy and co-administration that in order to create an effective and efficient allocation of national resources, it is necessary to regulate the management of financial relations between the central government and regional governments that are just, harmonious and accountable based on Pancasila and the Law of the Republic of Indonesia. The 1945 Constitution of the Republic of Indonesia. The research method used in this study is a descriptive method with a qualitative approach. Data collection techniques used include library research, field research, and interviews. Then the informants in this study were 6 people, who were determined purposively. The data analysis was carried out through triangulation. The results of the study concluded that the Potential Realization of Certain Land and Building Tax Revenues from Land and Building Tax in Cimahi City in the Next 5 Years will experience a significant increase

Indonesia is a country that is very famous for its friendly people and diverse culture. Indonesia has a motto which can no longer only be interpreted as values ​​that must be conveyed but rather its implementation. One of them is Bhineka Single Ika which is a motto which has an important role for the Indonesian people as a reference for good society in everyday life. The realization of the Indonesian nation's unity and integrity also rests on Bhinneka Tunggal Ika. This is because the nation of Indonesia requires infrastructure that can bring its diverse population together; in the absence of Bhinneka Tunggal Ika, there will probably be a great deal of strife because of this diversity. Based on research results, the values ​​that are interrelated between Bhinneka Tunggal Ika and religious moderation are togetherness, justice, mutual respect and harmony. Researchers also found several findings and discussions in this research, namely the role of Bhinneka Tunggal Ika as the unifier of the Indonesian nation and also the role of Bhineka Tunggal Ika as the identity of the Indonesian nation. From these roles, it can be concluded that the various roles contained in Ika's motto of unity in diversity as an entity to strengthen pluralism in Indonesia, especially in social life.

Murabahah financing is one of the most popular types of financing for customers who do not escape the role of the account officer in the analysis of determining the feasibility of applying for murabahah financing. There are differences in the total number of customers who apply for murabahah financing and the total realization of murabahah financing, in that customers who apply for murabahah financing are not always accepted by the account officer. Financing was rejected because there were customers who did not meet the eligibility assessment on character, capacity and collateral. If the feasibility assessment in several aspects is not fulfilled, the customer is deemed unfit to be provided with financing.This research aims to determine the role of account officers in determining the feasibility of applying for murabahah financing at BPRS Metro Madani KC Unit II Tulang Bawang. This type of research is field research, while the nature of the research is descriptive qualitative. Data collection techniques through interviews and documentation. After the data was obtained, the data was analyzed using inductive thinking methods.The research results show that account officers play a role in managing accounts, managing products, managing financing, managing sales and managing profitability. And the account officer has carried out his role well in determining the feasibility of applying for murabahah financing in accordance with theory, namely using 5C analysis, although in terms of character, capacity and economic conditions in practice it has not been carried out optimally.

Education is an integral part of life, inseparable from it, and crucial for any nation to cultivate high-quality human resources in terms of intelligence, spirituality, and general capabilities as the future generation of the nation. All divine messages originate from the Qur’an, perpetually urging humans to realize their potential and existence. The Qur’an serves as a reminder (adz-dzikir), emphasizing that serious reflection upon its teachings enables profound realization and remembrance. This study explores the significance of Quranic memorization, highlighting its preservation within the hearts of believers even amidst adversity. It emphasizes the methodology of Muraja’ah (repetition) as essential in maintaining Quranic memorization, underscoring its role in fortifying recollection and understanding. The research employs a qualitative approach based on primary data from observations supplemented by secondary data from literature review, aiming to comprehensively understand and portray human and social phenomena. This study contributes insights into effective strategies for Quranic memorization, crucial in spiritual and educational contexts, advocating for systematic approaches to sustain and enhance memorization efforts among learners.

Abstract: Education is the main point of support of the progress of a country. Training is an important component of working in HR. HR develops and creates according to the individuals ability to think and think about the design of their own meetings. With changes to educatioanl programs, public authorities want to advance existing educatonal programs, SO that the implementation of educational programs must be able to slowly understand the vision, mission and goals of public schools. Therefore, any changes to the education plan should focus on the conditions experienced in the implementation of the previous education plan. The preparation of this article of educational programs that involve research strategias as writing or writing studies. The free educations program is an educational program with various intracuriculer realizations where the subtance will be more ideal so that student have sufficient opportunities to explore ideas and strengthen skills. The head is the boss and pioneer is continuing to make changes in development at the school. Intructors can contribute cooperatively and actually work with the progress of the schools educational plan to coordinate and design learning materials, books, texts and content.          

This study aims to Determination of factor prices is an essential element in the economic system that includes aspects of production and distribution. In the perspective of Islamic economics, factor pricing not only relies on economic efficiency, but must also pay attention to the principle of distributive justice in line with Islamic values.  The research method uses a qualitative approach with a literature review or library reaseach. The data used in this study are sourced from various literature books and scientific articles. The results of the study discuss the concept of factor pricing based on the theory of marginal products, labor markets, time allocation, equilibrium, and return on investment without usury. The analysis focused on the link between economic efficiency and fair distribution in accordance with maqashid sharia. The results show that optimal factor pricing within a sharia framework can support market equilibrium, increase labor productivity, and promote income distribution across different sectors of the economy. In addition, sharia-based policy interventions are needed to overcome market distortions and ensure the realization of holistic economic justice.

The function of the Navy can be understood as a trinity, namely the idea of three-in-one reflected in the roles of military, diplomacy and polisinil. The implementation can be through the Cadet Exchange program which carries out the exchange of Cadets from friendly countries to AAL and from AAL to friendly countries with a certain period of time. The main purpose of this research is to determine the strategy so that the Cadet Exchange program can run optimally. This research was conducted by collecting respondents using a questionnaire with purposive sampling technique. The results of the study indicate that the Cadet Exchange program strategy is in quadrant 1, namely by implementing an aggressive strategy. With several strategies, namely good academic and foreign language skills of AAL cadets are maintained and improved in supporting the Cadet Exchange program, the Cadet Exchange program at AAL can support the realization of AAL as a World Class Naval Academy, good attention and communication between AAL institutions and cadets can help and facilitate the implementation of the Cadet Exchange program, and the development of communication technology through online (zoom meeting or google meet) can improve the Cadet Exchange program.    

The study looks at how the Child Identity Card (KIA) policy is implemented in Mojokerto district to protect children's rights. The focus of the research is the importance of protecting children's rights through KIA. The aim of the study is to find patterns and important results related to the implementation of KIA in the region. In order to study the implementation of KIA in the Population and Civil Records Department of Mojokerto district, the study used a qualitative approach to the design of case studies. This research helps to enhance the realization of children's rights through good policies, especially in terms of socializing the rights of children to society. It is hoped that this research will provide a better insight into the importance of public policies affecting the right of children to protect them.

This research aims to analyze the regional financial management system in achieving development performance in Bandar Jaya Timur Subdistrict. The research method used is descriptive qualitative with data collection through interviews, observation and documentation studies. The research results show that the regional financial management system in Bandar Jaya Timur Subdistrict is not optimal. Budget planning is still not fully participatory, coordination between village and sub-district governments still needs to be improved, and monitoring of budget realization is not carried out regularly. This has an impact on development performance achievements that are not yet optimal, such as basic infrastructure development, developing local economic potential, and improving the quality of public services. To improve development performance, it is recommended that regional governments optimize regional financial management systems by increasing transparency, accountability and community participation in the budget planning, implementation and monitoring processes.

Pancasila is a legacy of our ancestors and has very noble values. Nobility is contained in the five principles of Pancasila as a noble "legacy", especially for building religious moderation in Indonesia. The researchers are interested in exploring the values contained in Pancasila in order to maintain the mandate of the founders of the Indonesian nation. On the other hand, the author admits that the knowledge and appreciation of some citizens of the Republic of Indonesia (WNRI) are starting to fade. This can be seen in the lack of appreciation and respect for others, especially those of different religions, cultures, races, and groups. This is a concern and a threat to the unity of Indonesian daughters and sons. This research was conducted using the library research method. By digging up information from main and supporting sources as well as reliable references, the researcher wants to present data and offer an idea to return to living up to the values contained in Pancasila. Indonesian people should be proud to have Pancasila as a democratic state philosophy. The Pancasila philosophy needs to be lived in a spirit of honesty, justice, solidarity and openness. This guarantees the realization of a peaceful and prosperous life. Thus, Pancasila is the spirit of unity in building religious moderation in Indonesia. This will guarantee protection for every citizen in all aspects of life, especially religious freedom.

Health as one of the most important factors for the realization of welfare is the ideal of Indonesian state law. The role of the rule of law was to realize this philosophical goal when the 1945 Constitution of the Republic of Indonesia (UUD 1945) was amended in 1945 and Health Law No. 36 was promulgated in 2009. The history of the development of hospitals in Indonesia was first established in 1626. Hospital Bylaws are regulated by Law Number 44 of 2009, specifically Article 29 paragraph (1) letter r which requires Hospital Bylaws, technically guided by Kepmenkes Number 772/Menkes/SK/VII/2002 concerning Guidelines for Hospital Internal Regulations (Hospital Bylaws) and Permenkes Number 755/Menkes /Per/IV/2011 concerning Organizing Medical Committees in Hospitals. Hospital Bylaws include Corporate Bylaws and Medical Staff Bylaws which are the Legal Implications of "Hospital By Laws" Hospital Internal Regulations.    

Research This study aims to determine the application of accountability accounting as a tool for production cost control and performance appraisal at UPT. production cost control and performance appraisal at Sikka Innovation Center. innovation center. In the application of responsibility accounting there are several indicators, namely, organizational structure, budget, separation of controllable and uncontrollable costs, account code classification, account reporting, and performance appraisal at UPT. controlled and uncontrolled, account code classification, accountability report. accountability report. Implementation of accountability accounting as a performance appraisal tool There are several indicators, namely, identification of the center of responsibility center, standards are set as benchmarks for manager performance on certain responsibility center, manager performance is measured by comparing the budget and realization between budget and realization, managers are individually rewarded or punished by higher management. or punishment from higher management.  This research uses a qualitative descriptive method. Techniques data collection techniques using literature study, observation, interviews, and documentation. documentation. The data analysis technique is done by comparing the existing theories that already exist with the data obtained from the case study.  The research results obtained from the application of accountability accounting as a means of controlling production costs and performance appraisal has not been effective because the and performance appraisal has not been effective because there is no separation between controlled and uncontrolled costs. controlled and uncontrolled costs.

The aim of this research is to analyze how corporate criminal liability which is realized in the form of hospitals and/or emergency hospitals is linked to criminal acts of disposal of medical solid waste during the Covid-19 pandemic, and to determine the factors that influence this. creation of damage. implementing regulations. this criminal liability. The research results show that in this case the company and the administrative official who gave the order (manager) to commit a criminal act can be held criminally responsible. There are several factors that influence the realization of criminal responsibility, for example the lack of optimal supervision by law enforcement officers. Unclear provisions, particularly those relating to emergency hospital accommodation, require updating of the law.    

Islamic Religious Education (PAI) has an important role in shaping the character and noble character of students. Quality PAI teaching materials are one of the determining factors for successful learning. This study aims to describe the principles and characteristics of effective PAI teaching materials. This research uses a qualitative approach with a literature study method. Data were collected from books, scientific journals, and other reliable sources. The data were analyzed with descriptive analysis techniques and then selected and compared and classified, and the final stage drew conclusions according to the truth. The results of the study found that PAI teaching materials are learning tools designed to assist teachers and students in achieving the learning objectives of Islamic Religious Education (PAI). Good and quality PAI teaching materials will help students understand Islamic teachings more easily and explore, as well as practice them in everyday life. In addition, the characteristics of PAI teaching materials that are different from teaching materials in general make additional capital for the realization of the ideals expected by Islamic Religious Education and Budi Pekerti to students. By paying attention to these principles and characteristics, Islamic Religious Education teaching materials can help students to achieve the expected learning objectives, namely to become a Muslim person who has faith, devotion, and noble character.

Islamic Religious Education (PAI) has an important role in shaping the character and noble character of students. Quality PAI teaching materials are one of the determining factors for successful learning. This study aims to describe the principles and characteristics of effective PAI teaching materials. This research uses a qualitative approach with a literature study method. Data were collected from books, scientific journals, and other reliable sources. The data were analyzed with descriptive analysis techniques and then selected and compared and classified, and the final stage drew conclusions according to the truth. The results of the study found that PAI teaching materials are learning tools designed to assist teachers and students in achieving the learning objectives of Islamic Religious Education (PAI). Good and quality PAI teaching materials will help students understand Islamic teachings more easily and explore, as well as practice them in everyday life. In addition, the characteristics of PAI teaching materials that are different from teaching materials in general make additional capital for the realization of the ideals expected by Islamic Religious Education and Budi Pekerti to students. By paying attention to these principles and characteristics, Islamic Religious Education teaching materials can help students to achieve the expected learning objectives, namely to become a Muslim person who has faith, devotion, and noble character.

The purpose of this research is to analyze the model of religious moderation in the community of Pelayan Raya Village, Sungai Penuh City, Jambi Province, which is highly multicultural and multi-ethnic, predominantly inhabited by the Kerinci and Minangkabau ethnic groups. Additionally, it is also inhabited by Batak, Chinese, and Indian ethnic groups who have long settled in the area, thus making the diversity of ethnic groups, ethnicities, and religions that reside and live side by side in Sungai Penuh city using a social construction approach, so that Pelayan Raya Village, Sungai Penuh Subdistrict, Sungai Penuh City is made into a Village of Religious Moderation (KMB) and as an alternative model of religious harmony. The method used to collect data in the field is a qualitative model, carried out through observation, interviews with certain religious figures who are competent, and randomly selected communities, and documentation. The research results found that, First: The harmony model is associative, social relationships are formed without being hindered by religious, ethnic, racial, and ethnic backgrounds so that communication and interaction are established moderately. Second, The model of planting religious moderation (tolerance (tasamuh), justice (i'tidal), balance (tawazzun)). Third, the existence of Churches, Mosques becomes silent witnesses to the realization and actualization of religious moderation that has long been rooted and the existence of tolerance and disparities that have been established in the implementation of the community in Sungai Penuh-Jambi, thus creating a harmonious life in society.

Until now, SSB Purwodadi is very burdensome for its owners and administrators because SSB still depends on the owner for its operational costs from SSB students. SSB Purwodadi is located in Purwodadi sub-district, located in Pasuruan district. This Ssb was founded from the awareness of the community around the location and football coaches who want to encourage the realization of positive habit activities in sports, especially football. In children's football, students who were initially physically and healthless through football became physically strong, physically fit, and their confidence and cooperation could be established. As well as spiritual values and honesty will emerge. And for trainers after this service is held, they can train and teach well, correctly and professionally, of course. And hopefully football seeds can be born with a good football magazine and a good training program and there is valid data in the football learning process. And from the student and coach questionnaire survey, we can find out that after doing service, there is a score of 22 out of a total score of 25 scores from 5 questions, which indicates that there is 88% of the total of 100 percent of the overall score and this service has a good impact Keywords: football school, curriculum, evaluation.

War conflict is something that is difficult for countries to avoid. For example, conflicts between Israel and Palestine occur repeatedly, but the realization of international accountability is not yet in accordance with existing regulations. The events that resulted in casualties in the war must be held accountable by Israel as a State, as well as the individuals involved. As a result of these actions, the perpetrators of war crimes must be held accountable under international law. The research method used is normative juridical research, namely by using library materials, by studying and examining the regulations governing international criminal law, both regulations from the Indonesian government and the constitution issued by the Rome Statute. Based on the results of research and discussion, it can be seen that the mechanism for enforcing international criminal law based on the 1998 Rome Statute is carried out through several stages, namely submission of a case by the state party, investigation and prosecution, trial, decision making, finally appeal and review.

Social justice has an important role in safeguarding human rights. The Social Justice Precepts are the main objectives that form the foundation for the previous four precepts, and also become a national goal for the Indonesian nation in the formation of a state whose realization is to create a just and prosperous society based on the principles of Pancasila. Catholic education also has an important role to increase awareness of the importance of social justice in creating welfare. The method used in this study is descriptive qualitative, with the main focus on investigation through literature study. In his analysis, it was concluded that social justice has an important role in maintaining the welfare of the nation's community.

This research highlights the importance of women's representation in the legislature as an indicator of the quality of democracy in Indonesia. Although regulations set a minimum quota of 30% women's representation, the realization is still low with a projection of only 22.1% of women elected in the 2024 DPR. The open proportional electoral system provides opportunities but also presents challenges, such as money politics and patriarchal culture. Internal factors such as lack of confidence and double burden, as well as external factors such as political violence and lack of support from parties, hinder women in politics. To increase this representation, strategies such as gender mainstreaming in political communication, effective affirmative action, and inclusive political education are needed. These efforts aim to create a more inclusive and gender-equal parliament, supporting women's role in public policy-making.