Publication Search

72,210 articles from 658 journals · 2,111 citations tracked

Showing 341-360 of 3,171

Analytics

Andri Andriana Syatfle; Firman Firman; Indri Anugrah Ramadhani

Modem : Jurnal Informatika dan Sains Teknologi 2024 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

Andri Andriana Syatfle, Nim 148320719008 "DEVELOPMENT OF AN ELECTRONIC BOOK (E-BOOK) FOR EMERGENCY FIRST AID (PPGD) CLIMBING INJURY RISKS FOR UKM PA UNIMUDA SORONG EARTHQUAKE". Information Technology Education Study Program, Faculty of Exact Education, Muhammadiyah University of Education (UNIMUDA) Sorong. This research aims to develop learning media in the form of e-books which can be used as a varied learning media on Emergency First Aid (PPGD) material in the UNIMUDA Sorong Earthquake PA UKM. With this e-book learning media, Mapala Bumi members are more interested and active in learning. The research carried out by the author used the Addie model research and development (R&D) method in seven stages, namely potential and problems, data collection, product design, design validation, product design revision, product testing and product revision. Learning media in the form of e-books, the material that has been developed has been tested through a media validation questionnaire with an average assessment of 81.25% categorized as very feasible, the first material validation questionnaire with an average assessment of 97.5% categorized as very feasible, and a questionnaire second material validation with an average assessment of 75%, small group trials with an average assessment of 86.3% which were declared very feasible, and large group trials namely: large group trials which obtained an average assessment of 94 .5% is categorized as very feasible. This shows that the media is suitable for use in the learning process.

Nurul Hidayat; Gatra Aditya Putra; Diva Novianti; Arya Nadani; Martina Murlani +2 more

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2024 Lembaga Pengembangan Kinerja Dosen

Stunting is a condition where a child experiences growth disorders, so that the child's height does not correspond to his age, as a result of chronic nutritional problems, namely lack of nutritional intake for a long time. One effort that can be made to control stunting is by improving nutrition. Program issued by the government to control stunting in Indonesia. The method used in this activity is education. The results obtained were socialization activities regarding improving children's nutrition through counseling and distribution of healthy snacks (Jasuke). This can be seen from their way of thinking which is increasingly open to implementing activities related to stunting prevention, increasing knowledge in efforts to control stunting through this program. This activity is one of the reference activities carried out by University of Borneo Tarakan students in an effort to prevent stunting cases. This research program aims to improve children's nutrition through education and distribution of healthy snacks. The method used involves promoting balanced nutrition using poster media, as well as distributing healthy, nutritious snacks. This research was conducted on elementary school age children at SDN 035 Tarakan, Pamusian Village RT 19, Jalan Pangeran Antasari, Tarakan City, North Kalimantan Province on September 17 2024.  

Akhmad Nawawi Al Khairi; Muhammad Reza Syahbudi; Tubagus Muhammad Mu’tashim; Faqih Fuadi Lahfi

Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to examine the relationship between empathy and emotional independence in 9th grade students of SMP Sejahtera Koja, North Jakarta. The background of this study is the importance of empathy as an aspect of emotional intelligence in social interaction, which is increasingly fading among adolescents, as well as the role of emotional independence as an indicator of individual emotional maturity. The study used a quantitative approach with 69 respondents, through data collection using a Likert scale-based questionnaire. The results of simple linear regression analysis showed that the effect of empathy on emotional independence is very small (R value = 0.194 and coefficient of determination of 3.8%). This finding suggests that other factors, such as parenting, environment and social interaction, are more dominant in influencing emotional independence. This study is expected to contribute to the development of a holistic education program in improving students' empathy and emotional independence.

Nadiya Rahmadina; Marsofiyati Marsofiyati

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2024 Pusat Riset dan Inovasi Nasional

This study aims to analyze the effect of self-control and peers on student learning motivation in Financial Management courses in the Office Administration Education Study Program, State University of Jakarta. This research is motivated by the high dropout rate in Indonesia, which shows that learning motivation is an important factor in achieving academic success. The method used is quantitative with data analysis using the t test and F test to test the hypothesis. The results showed that self-control had no significant effect on learning motivation, with a t value of 1.455 and a significance of 0.170. In contrast, peer influence proved significant, with t count 2.640 and significance <0.001. The F test also showed that both variables simultaneously had a significant effect on learning motivation, with a calculated F value of 5.306 and significance below 0.05. The findings confirm the importance of social support from peers in increasing students' learning motivation, while self-control needs to be strengthened to support better academic achievement. This study provides recommendations for students to choose a positive social environment and for lecturers to create a learning atmosphere that supports interaction between students

Iysfa Imroatun Adilla; Aulia Muthiatus Sa’adah; Chandra Wijaya; Diyah Pitaloka; Icah Hamidah +4 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2024 Lembaga Pengembangan Kinerja Dosen

The Workshop program for training in making soap from used cooking oil is one of the work programs of the Regular Community Service Program (KKN) 83 UIN Walisongo Semarang Post 16 which was carried out with the mothers of Jawisari Village at the Jawisari Village Hall, Limbangan District, Kendal Regency. This workshop program was motivated by the fact that many people still use used cooking oil repeatedly so that it can endanger their health and there are still those who dispose of used cooking oil carelessly so that it can cause environmental pollution. This work program aims to provide an understanding to the community about the negative impacts of used cooking oil waste on the environment and health, introduce the application of science and technology through training in processing used cooking oil waste, and provide training and assistance to control environmental pollution by providing education and training to local residents on how to process used cooking oil waste into liquid soap. This training workshop activity was carried out in three main stages, namely counseling, practicing making liquid soap, and evaluation. The results of this program show that the training workshop activities were successful and well-run where participants were able to understand the basic techniques of making liquid soap and gain direct experience in practice, the mothers who participated were also very enthusiastic and actively participated and felt happy to be able to learn to change used cooking oil waste into liquid soap products that are useful for everyday life. Making liquid soap from used cooking oil is an innovation that is not only useful for reducing waste oil that pollutes the environment, but also provides economic and social benefits for the community because it can open up business opportunities and support the local economy. Therefore, as a sustainable step, it is necessary to provide education to the community about the importance of recycling used cooking oil and improving technology in the production of liquid soap to be more efficient and environmentally friendly

Iysfa Imroatun Adilla; Aulia Muthiatus Sa’adah; Chandra Wijaya; Diyah Pitaloka; Icah Hamidah +4 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2024 Lembaga Pengembangan Kinerja Dosen

The Workshop program for training in making soap from used cooking oil is one of the work programs of the Regular Community Service Program (KKN) 83 UIN Walisongo Semarang Post 16 which was carried out with the mothers of Jawisari Village at the Jawisari Village Hall, Limbangan District, Kendal Regency. This workshop program was motivated by the fact that many people still use used cooking oil repeatedly so that it can endanger their health and there are still those who dispose of used cooking oil carelessly so that it can cause environmental pollution. This work program aims to provide an understanding to the community about the negative impacts of used cooking oil waste on the environment and health, introduce the application of science and technology through training in processing used cooking oil waste, and provide training and assistance to control environmental pollution by providing education and training to local residents on how to process used cooking oil waste into liquid soap. This training workshop activity was carried out in three main stages, namely counseling, practicing making liquid soap, and evaluation. The results of this program show that the training workshop activities were successful and well-run where participants were able to understand the basic techniques of making liquid soap and gain direct experience in practice, the mothers who participated were also very enthusiastic and actively participated and felt happy to be able to learn to change used cooking oil waste into liquid soap products that are useful for everyday life. Making liquid soap from used cooking oil is an innovation that is not only useful for reducing waste oil that pollutes the environment, but also provides economic and social benefits for the community because it can open up business opportunities and support the local economy. Therefore, as a sustainable step, it is necessary to provide education to the community about the importance of recycling used cooking oil and improving technology in the production of liquid soap to be more efficient and environmentally friendly

Kamelia Putri; Fajar Sucipto; Santi Dame Mawarni; Ahmad Hiisyam Syauqi Solihin; Dian Rachmawati +1 more

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2024 Universitas Palan

This study aims to optimize students' historical thinking skills through the School Environment Introduction Program at SMAN 1 Baros. This program is designed to improve students' understanding of history by developing critical, analytical, and interpretive skills in understanding historical events. The research methods used are literature studies and case studies. The results of the study indicate that students' historical thinking skills at SMAN 1 Baros are still low, which is caused by lecture-based learning and limited learning resources. This program focuses on developing an understanding of the concepts of time, space, and society, as well as the application of interactive and project-based learning to improve students' critical thinking skills. This optimization is expected to create a generation that thinks independently, creatively, and wisely in facing global and local challenges.    

Abdul Rahman Osama Djawas; Saryono Yohanes; Cyrilius W.T. Lamataro

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Election or General Election is a facility of freedom or right owned by the people to elect members of the House of Representatives, DPRD, DPD, President and Vice President which is carried out directly, publicly, freely, secretly, honestly and fairly or commonly abbreviated as LUBER JURDIL based on Pancasila of the Constitution of the Republic of Indonesia in 1945. There are various ways to win the hearts of the public in the implementation of elections, including through democratic strategies such as using the vision, mission, program and work of the candidate pair to the community.  There are also other ways that are often done, even as if it is mandatory to be able to win elections, then for most voters it becomes a common and inevitable thing, namely money politics. The practice of using money in politics in Indonesia is not a new money. The reason is that from the reform period, the practice of money politics was rampant. Many candidate pairs use money as a way to bring victory in elections. This research is an empirical research supported by a qualitative descriptive approach that uses primary data and secondary data collected using interview and observation methods and data is processed using data examination methods (editing), data marking (coding), data validation, and data vertification and analyzed using judicial analysis techniques. The results of this study show that (1) The management of village funds by the Oelnaineno village government in meeting the community's needs for clean water has been carried out in accordance with procedures and gradually, this is marked by the creation of mini reservoirs and reservoirs in each hamlet. (2) Factors that affect the Oelnaineno village government in allocating village funds to fulfill the rights of the Oelnaineno village community to clean water, namely legal factors, law enforcement factors, facilities or facilities factors and community factors that are less active in taking part in helping the village government.

Rizkillah Adi Candra; Ahmad Ali Riyadi; Irmawan Jauhari

Intellektika : Jurnal Ilmiah Mahasiswa 2024 STIKes Ibnu Sina Ajibarang

The implementation of school-based management, the madrasah head is a driving actor, determines the direction of madrasah policy, which will determine how the objectives of madrasah and education in general are realized. This study aims to: (1) To find out the planning process of madrasah principals in the implementation of MBS at Madrasah Aliyah Al Azhar Modung Bangkalan, (2) To find out the role of madrasah principals as educators in school-based management at Madrasah Aliyah Al Azhar Modung Bangkalan, (3) To find out the role of madrasah principals as supervisors in school-based management at Madrasah Aliyah Al Azhar Modung Bangkalan. This type of research includes field research, using qualitative methods using a descriptive approach. While collecting data through interviews, observation and documentation. The research findings show that: (1) The Planning Process for the Implementation of Madrasah Based Management of Madrasah Aliyah Al Azhar Modung Bangkalan runs quite well and is carried out by involving the committee (student guardians, community leaders and donors) and all other madrasah components. (2) The head of Madrasah Aliyah Al Azhar Modung Bangkalan in implementing MBS as an educator must have the ability to guide teachers, non-teaching staff, students, develop educational staff, science and technology and provide teaching examples. (3) The head of Madrasah Aliyah Al Azhar Modung Bangkalan in implementing MBS as a supervisor must provide guidance, assistance, supervision, assessment on the technical implementation and development of education, teaching, program improvement, teaching activities. And must have the ability to compile, implement clinical, non-clinical, extra-curricular supervision programs.

Ibniyatus Shalihah; Abd. Ghofur

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The purpose of this study was conducted at the Ziyadatut Taqwa Islamic Boarding School, which is none other than to improve the quality of Quran memorization education at the Ziyadatut Taqwa Girls' Islamic Boarding School, the research used here uses a qualitative descriptive method, through interviews, observations and documentation, the results of this study indicate that a management service at the Ziyadatut Taqwa Islamic Boarding School can provide the necessary infrastructure based on the needs of Quran memorization at the Islamic Boarding School, both in terms of what is needed or not, service management has its own characteristics in accordance with the vision and mission in Quran memorization, although each Islamic boarding school has different goals, the main goal remains focused on how the quality of Quran memorization in the future will increase and more and more students will memorize the Quran.

Samuel Morales Simanjuntak; Astrea Wulanda; Siti Putri Luthfiyyah; Edi Zaman Berkat Gea; Yeni Absah

Jurnal Hasil Kegiatan Bersama Masyarakat 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The role of financial literacy is very important in improving family welfare, especially in managing household income and expenses. Housewives, as the main manager of family finances, need a deep understanding of how to manage finances wisely. This educational program is designed to provide and improve the understanding of housewives in Klambir 5 Medan city about financial literacy. The activity methods used in this service include the presentation of financial literacy material accompanied by relevant examples, conducting interactive discussions and questions and answers to participants, and providing recommendations for financial strategies in realizing household financial welfare. Then provide assistance, and evaluate financial management practices carried out by participants in Klambir 5 Medan City in managing their household finances. The results of the program showed a significant increase in the participants' ability to manage family budgets, saving habits, and reduction of consumptive debt. The researcher also proposes a sustainable empowerment model to strengthen the impact of the program in various communities.

Yoseph Nainahas; Saryono Yohanes; Rafael Rape Tupen

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze community participation in village development in T’eba Village and T’eba Timur Village, Biboki Tanpah Subdistrict, Timor Tengah Utara Regency, and to identify the factors that hinder it. Village development is one of the key elements in improving community welfare. However, low community participation poses a challenge that hampers the achievement of inclusive and sustainable development goals. T’eba Village exhibits a higher level of community participation compared to T’eba Timur Village, yet both face challenges that affect the success of their development. The research methodology employed is empirical juridical with socio-legal and conceptual approaches. Primary data were obtained through interviews, observations, and questionnaires, while secondary data were sourced from official documents and related literature. Data analysis was conducted using qualitative descriptive techniques to interpret the research findings. The results show that community participation in T’eba Village reached 82.61%, whereas in T’eba Timur Village, it was only 30.44%. This disparity is attributed to higher community awareness in T’eba Village and better support from the village government in engaging the community. Factors hindering community participation include educational disparities, a lack of awareness about the importance of village development, economic conditions prioritizing subsistence needs, and community perceptions of the effectiveness of the village government. For example, residents of T’eba Timur Village are less involved because they feel that development programs do not directly benefit their livelihoods, particularly in agriculture, which is their primary occupation. This study recommends enhancing community involvement through education, economic empowerment, and strengthening the capacity of village governments to create inclusive and transparent participatory mechanisms. Moreover, it emphasizes the need for coordination between the community and village governments to formulate development policies that are more responsive to local needs. With this approach, village development can become more relevant, sustainable, and impactful for the community.

Alta’ir Rachmat Hidayat; Darwis Darwis; Imam Fadhil

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Bantaeng Regency, South Sulawesi, has great potential in the fisheries sector thanks to its vast coastline and abundant marine resources. The modernization of the fisheries sector in this area includes the application of the latest technology, infrastructure development, and training for fishermen. The modernization program implemented by the government aims to increase the productivity and welfare of fishermen, by introducing more efficient fishing gear, such as motorized machines and modern nets. The results of the study show that this change has succeeded in increasing fish catches and fishermen's income. In addition, the construction of modern fish processing facilities and training programs have supported the sustainability of the fisheries sector. This modernization has a positive impact on the economy of coastal communities, but it also presents challenges in terms of income inequality and environmental sustainability. This study concludes that the modernization of the fisheries sector in Bantaeng has the potential to strengthen the local economy while preserving marine resources.

Anindita Rossa Herdyaningrum; Faiz Muzakki

Jurnal Inovasi Pendidikan 2024 Lembaga Pengembangan Kinerja Dosen

Accreditation serves as a measurement of the eligibility of educational programs against predetermined criteria. This study analyzes the effectiveness of accreditation assessment instruments in enhancing school performance. Based on National Education Standards, the accreditation instrument functions as an evaluation tool to assess the quality and eligibility of educational institutions. Utilizing a qualitative approach through literature review, the findings indicate that the accreditation instrument effectively provides a comprehensive overview of school performance, encompassing aspects of learning, management, and facilities. This tool aids in identifying strengths and weaknesses, guiding the development of sustainable improvement strategies. The study concludes that the accreditation assessment instrument is not merely an evaluative tool but also a catalyst for the overall enhancement of school performance.

Muhammad Farih Alfaaza; Keisha Farellia Putri Lindra; Nabila Ramadhani Muchtar; M. Catur Rizky; M. Yusron Maulana El-Yunusi +6 more

Kolaborasi : Jurnal Hasil Kegiatan Kolaborasi Pengabdian Masyarakat 2024 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

The free health check outreach program which was held on August 19 2024 in the environment around campus aims to increase awareness and knowledge of the health of the surrounding community. The method used is Participatory Action Research (PAR), this program involves students and residents in the environment around Sunan Giri University Surabaya. The results of the outreach show that it has succeeded in increasing health awareness and knowledge among the community. The success of this program is supported by the use of clear and interactive communication techniques, and also indicates the need for adjustments in information delivery methods for various audience groups. These findings suggest the need for the development of more inclusive health intervention models and studies of the long-term impacts of such programs to strengthen positive outcomes on public health.

Jordan Syah Gustav; Muhammad Alfan Alfian; Resantya Adista Maharani; Dwi Irma Amalia Husna; Rillia Rully Adisty +8 more

Jurnal Sains dan Kesehatan (JUSIKA) 2024 Universitas Muhamadiyah Manado

According to the National Fire Protection Association (NFPA), fire caused by an oxidation process that involved fire triangle elements. The fire triangle elements consist of fuel, oxygen, and heat. Informal industry, such as UMKM, facing a high risk because of fund limitation which hinder risk analysis and post-disaster recovery, moreover lack of regulation and adequate protection measures such as fire protection systems. To decrease that risk, a fire disaster mitigation program is needed, including outreach, training about how to use a fire extinguisher, and fire simulation. This program aims to increase the knowledge and preparedness of workers in facing potential fire hazards so that the risk can be minimized and the losses can be reduced. This research using a pre-experimental design method approached by one group pretest-posttest design. According to pre-test and post-test results by the workers, there was a 9.4% increase in knowledge. It evidenced by the result of the Wilcoxon Signed Ranks Test which showed a P-value of 0.003 (p ≤ 0,05), which means there is a significant difference between the pre-test and post-test result.

Dhea Aulia Trifadilah; Etty Zuliawati Zed; Dea Aprilia; Amelia Yunika Putri

Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In the rapidly evolving digital era, the ability to adapt to technology is key to the sustainability and success of (MSMEs). In South Cikarang, where many business potentials have not been fully tapped, it is important to provide relevant training so that MSME players can compete in an increasingly tight market. This service activity was carried out at Seblak Mamah Farid MSME, one of the MSMEs located in the South Cikarang area, with the aim of equipping MSME players with entrepreneurial skills through training on the use of online shop platforms. With the hope that participants can utilize digital technology to increase the visibility and sales of their products. This program used a qualitative approach through indepth interviews and direct observation. Qualitative data was collected to understand participants' experiences, challenges, and expectations of the training. The results of this activity show that the training on the use of online shop platforms significantly contributes to improving participants' ability to utilize digital technology for marketing, and has a positive impact on the growth of turnover of Seblak Mamah Farid MSMEs. Thus, this program not only helps participants in improving their entrepreneurial skills, but also helps them strengthen their position in the increasingly competitive market competition.

Nanang Abdillah; Pristiwiyanto Pristiwiyanto

Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The issue examined in this research is drug abuse among adolescents, which is increasing and becoming a serious problem in Indonesia. The research was conducted in Glindah Kedamean Gresik Village. This research is important because teenagers are the next generation who are vulnerable to the negative influences of drugs, which can damage their physical and mental health as well as disrupt their social relationships and academic achievements. This research aims to raise teenagers' awareness about the dangers of drugs through a socialization program involving an anti-drug youth community (KOPAN – in Indonesia). Problem-solving is carried out through the Participatory Action Research (PAR) method, which involves the active participation of adolescents in the socialization process. These activities include problem identification, development of educational materials, and implementation of socialization. The results of the socialization activities show an increase in teenagers' knowledge about the dangers of drugs. They were enthusiastic and open during the discussion.The impact of this research is the increased awareness and knowledge among teenagers about the risks of drug abuse, as well as the strengthening of social support networks among them. Through collaboration with various parties, it is hoped that these preventive efforts can positively contribute to society and reduce the rate of drug abuse among teenagers

Nurul Hidayat; Haikal Nur Musyafak; Regita Aqsa Rizki Cahyani; Risna Indah Muliana; Maya Anggren +2 more

Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat 2024 Asosiasi Riset Ilmu Pendidikan Indonesia

Pantai Amal Baru Village, East Tarakan District, Tarakan City, is a coastal area in Tarakan City that has abundant tourism potential and marine resources. The majority of the people of Tarakan City rely on resources in coastal areas as their livelihoods, especially as seaweed cultivators, fishermen, and coastal natural tourism drivers. Tarakan City has a fairly high potential for cultivating fishery commodities, one of which is seaweed resources, which are products of economic value as industrial raw materials that are urgently needed in the global market. However, seaweed cultivators face several problems, including capital, production costs, unstable market demand, unstable seaweed prices, and seaweed workers who do not have enough knowledge and skills regarding the improvement of seaweed processing in Tarakan City. This service activity was held in Pantai Amal Baru Village, East Tarakan District, Tarakan City, North Kalimantan Province on September 16, 2024 at 09.00-16.00 WITA. This activity was carried out at the seaweed cultivation site of Pantai Amal Baru with the participation of IRT, seaweed workers, and also small children. The methods carried out in this service activity are community education, improving the quality of seaweed cultivation, and documentation. This service activity describes the comprehensive objectives of the community service program which includes aspects of marine resource management and economy in the coastal community of Amal Baru Beach. This includes community education, improving the quality of seaweed cultivation, developing seaweed processing and increasing income.

Mohamad Asri Sauridi

Deposisi: Jurnal Publikasi Ilmu Hukum 2024 International Forum of Researchers and Lecturers

This study aims to find out about . What is the mechanism for drafting regulations on changes to the Regional Revenue and Expenditure Budget (APBD). What are the implications and legal impacts on regulatory mechanisms for amending the Regional Revenue and Expenditure Budget (APBD) which are not in accordance with statutory provisions. The method of data collection in this study was carried out by normative empirical, namely research that uses and processes primary data and side by side with secondary, empirical normative research is focused on the implementation of statutory (normative) legal provisions in action in every particular legal event that occurs in a society (empirical) related to the mechanism of Changes to the Regional Revenue and Expenditure Budget. The results of the study show that the Regional Revenue and Expenditure Budget, hereinafter abbreviated as APBD, is the regional government's annual financial plan that is discussed and agreed upon jointly by the local government and the Regional People's Representative Council (DPRD), and stipulated by regional regulations/Perda. The APBD budget year covers a period of one year, starting from January 1 to December 31. The Regional Revenue and Expenditure Budget consists of the Revenue Budget originating from Regional Original Revenue (PAD), which includes regional taxes, regional levies, regional wealth management results and the share of balancing funds, which includes Profit Sharing Funds, General Allocation Funds (DAU) and Funds Special Allocation. Also known as legitimate income such as grants or emergency funds. While the expenditure budget is the budget used for various purposes of carrying out government tasks in the region. The Regional Government submits a draft Regional Regulation concerning changes to the Regional Revenue and Expenditure Budget (APBD) for the current fiscal year to obtain approval from the Regional People's Representative Council (DPRD) before the end of the fiscal year. After obtaining approval from the Regional People's Legislative Council (DPRD) regarding the draft regional regulation regarding the Revised Regional Revenue and Expenditure Budget (APBD-P), then the process of evaluating and establishing the draft Regional Regulation concerning the Revised Regional Revenue and Expenditure Budget (APBD-P) and the draft Regional Head Regulations regarding the translation of the Amended Regional Revenue and Expenditure Budget (APBD-P) into Regional Regulations and Regional Head Regulations. There are two legal implications of the mechanism of the Amended Regional Revenue and Expenditure Budget (APBD-P) regulations which are not in accordance with statutory provisions. First, all processes of a series of changes that do not meet the normative requirements cannot be followed up directly. Second, administratively, all types of regional government work programs originate from the remaining budget from the previous year. (APBD-P) as the legal basis