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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.

Today's technology is increasingly sophisticated and can even be used as a means for marketing media. Many business owners utilize this technology as a medium for product promotion. One of them is Nadiraa who participated directly to do online marketing at TikTok Shop. The purpose of this study is to determine the use of the SOSTAC model in the online marketing strategy at TikTok Shop Nadiraa's account. The method used in the research is qualitative research method with descriptive method. The subject of this research is Nadiraa's TikTok Shop account, and the object of this research is the Analysis of the Use of the SOSTAC Model on the Online Marketing Strategy at TikTok Shop Nadiraa's account. The data collection technique in this research is using content analysis on Nadiraa's account at TikTok Shop. The results in this study show that there are results of an analysis of online marketing strategies using the SOSTAC method on Nadiraa's account as a whole starting from Situation Analysis using SWOT analysis, then Objectives with 5S analysis, Strategy with STP analysis, Tactics using 4P, Action analysis of actions taken by Nadiraa, and finally controlling as material for evaluation to be able to increase profits.   Keywords: , , 

Murder is an act that is prohibited in Islam. One of the factors that causes someone to commit murder is low emotional control. Taking someone’s life or what is know as killing is an act that can be criminalized. The prohibition on committing murder has been regulated in Indonesian positive law and the perspective of Bukhari and Muslim Hadith. The crime of murder when viewed from the perspective of Indonesian positive law is contained in Law No. 1 of 1946 (KUHP) and in article 338. Apart from focusing from the perspective of Indonesia positive law, this research also focuses on the perspective of Islamic law and Hadith. The purpose of this article is to find out of relevance of Indonesian positive law to the Bukhari and Muslim Hadith regarding the crime of murder. In this case the author uses a descriptive qualitative research method, namely by collecting various data using literature studies. From this research, it was found that there is a connection between Bukhari and Muslim Hadith and positive Indonesian law regarding the prohibition of murder. Controlling your emotions and desires in doing everything is something you need to have as a Muslim

A substation is a transmission installation that distributes power to a load in a certain area. The Sekayu 150 KV Substation is the center for controlling electrical power load requirements and functions as a center for securing electrical power system equipment and as a center for the normalization process for disturbances in the Sekayu transmission area. The electrical power distribution system does not rule out the possibility of disturbances, especially disturbances caused by nature. If there is an unpredictable disturbance, appropriate and reliable safety equipment (protection system) is needed to be able to increase the distribution of electrical power to the load (consumer).  

Xerosis or dry skin occurs when the skin loses moisture, causing itching, cracking and dullness. This condition is common in the elderly due to physiological changes such as decreased activity of the sebaceous and sweat glands, as well as impaired skin barrier function. Anemia and uncontrolled blood sugar levels can worsen dry skin conditions in the elderly. Therefore, this community service activity was carried out with the aim of increasing awareness of the elderly about the importance of maintaining healthy skin related to anemia and blood sugar. This activity includes education about preventing and managing dry skin, controlling blood sugar, and treating anemia. This activity uses the PDCA method to ensure that the activity process runs systematically and can be evaluated. The results of the activity showed that the majority of participants experienced mild anemia and a small number had abnormal blood sugar. This shows that intervention and health education are needed for the elderly group to improve their quality of life by maintaining hydration of their skin.

Management is a very important process in an organization, especially in the field of education. Management can help create a conducive environment for students, improve the quality of education, and achieve the desired educational goals.  Therefore, this research aims to increase the effectiveness and efficiency of the education system at SMP N 27 Medan through the implementation of effective and sustainable education management. Educational management is considered a process consisting of several stages, namely planning, organizing, directing and controlling. The techniques used in this research are theoretical and literature analysis methods, as well as data collection through surveys and observations. The research results show that the majority of teachers at SMP N 27 Medan feel that the education and management system in their school is quite effective and efficient. However, there are several areas that require further improvement or improvement. This research shows that effective education management must focus on improving the quality of teaching staff, utilizing technology to increase access and effectiveness of learning, and strengthening the bureaucratic system to make it more efficient and responsive to educational needs. In this way, the education system at SMP N 27 Medan can run more effectively and efficiently, as well as improve the quality of education, effectiveness of learning and the quality of teaching staff.

Educational staff management is the process of planning, organizing, mobilizing, and controlling teachers and all components within an educational institution to achieve objectives effectively and efficiently. This article uses a descriptive and qualitative approach by collecting primary and secondary data through interviews, observations, and documentation. The main issues examined in this research are considerations in the placement and assignment of educational staff, as well as the impact of financial conditions on the management of educational staff. The purpose of this research is to find solutions to existing problems in the management of educational staff so that these issues can be addressed. The results of the study show that in the placement and assignment of educational staff, factors that need to be considered include educational background, teaching experience, competence, and the needs of the institution. Additionally, financial conditions significantly influence the management of educational staff, including the provision of facilities, professional development, and teacher welfare. To address these problems, strategic efforts are needed, such as thorough planning of educational staff needs, the development of a transparent evaluation and promotion system, and the adequate allocation of budgets for teacher welfare and professional development. Thus, the management of educational staff can run more effectively and efficiently, allowing educational goals to be optimally achieved.

This researcher aims to understand the management of parking fees in increasing the regional income of the city of Kupang and the efforts made by the regional government of the city of Kuapang in optimizing the receipt of parking fees. This type of research is empirical research, using a qualitative approach method, where the researcher describes data from the results of observations and research that has been carried out in Kupang City. The data collection techniques used are interviews and observations, then descriptive analysis is carried out. Parking lot management to increase local revenue is carried out through planning, organizing, activating/implementing and supervising or controlling activities. Efforts to increase local revenue through parking fees by establishing regulations and policies relating to parking fees, enforcing regulations, increasing supervision, educating the public, and evaluating the management of parking fees. Suggestions for the government to pay more attention to regional levies, especially Kupang City regional parking levies, in making regulations, enforcing regulations and increasing awareness of parking fees and providing education to the community as well as periodic evaluations for parking managers and officers so that they are obedient in carrying out their duties in accordance with applicable regulations. with a full sense of responsibility, and for the community to comply with regulations regarding regional levies, especially Kupang City regional parking levies to increase local revenue.

Regional levies are a form of community participation in implementing regional autonomy. Regional levies are an important source of regional income to fund government administration and regional development. The problem faced by each region in general is that the collection of levies which is a component of Original Regional Income (PAD) has not been maximized. This researcher aims to understand the management of parking fees in increasing the regional income of the city of Kupang and the efforts made by the regional government of the city of Kuapang in optimizing the receipt of parking fees. This type of research is empirical research, using a qualitative approach method, where the researcher describes data from the results of observations and research that has been carried out in Kupang City. The data collection techniques used are interviews and observations, then descriptive analysis is carried out. Parking lot management to increase local revenue is carried out through planning, organizing, activating/implementing and supervising or controlling activities. Efforts to increase local revenue through parking fees by establishing regulations and policies relating to parking fees, enforcing regulations, increasing supervision, educating the public, and evaluating the management of parking fees. Suggestions for the government to pay more attention to regional levies, especially Kupang City regional parking levies, in making regulations, enforcing regulations and increasing awareness of parking fees and providing education to the community as well as periodic evaluations for parking managers and officers so that they are obedient in carrying out their duties in accordance with applicable regulations. with a full sense of responsibility, and for the community to comply with regulations regarding regional levies, especially Kupang City regional parking levies to increase local revenue.

In running a business there are definitely risks. Risks that arise from the internal and external environment of the business can result in the business experiencing losses. This research method uses a qualitative descriptive research method with data collection techniques originating from observations and interviews with the owner of the Manju Steamed Bread business, Tuasan Branch. This research will use Enterprise Risk Management (ERM), where ERM implementation is usually implemented by identifying risks, assessing and controlling risks. Businesses that use Enterprise Risk Management (ERM) can get risks ranging from low (low), medium (medium), high (high). This research aims to identify risks that may occur in the Manju Steamed Bread business, Tuasan Branch, then create a risk matrix to determine the worst risks that must be prioritized in control. The research results show that there are operational risks, namely employees not following steaming machine operating procedures, lack of maintenance of the machine and bread steaming equipment by employees and delays in the arrival of raw materials. This risk will affect the quality of taste, service, and can result in losses due to shop closures due to delays in the arrival of raw materials, so risk management is needed which aims to reduce operational risks that may occur.  

Children with special needs are children who require special attention both physically and mentally due to developmental disorders during their growing years. There are several types of children with special needs, one of which is autism. Autism is a neurodevelopmental disorder that makes it difficult for children with autism to perform daily activities such as communication and interaction. This practice is designed for children with special needs with the aim of controlling their emotions and training their concentration using the method of threading bead bracelets. During a two-month implementation period, the results showed that this method successfully trained the patience and concentration of children with autism.

Pondok Pesantren, Islamic boarding schools, play a crucial role in shaping the character of young generations. Effective communication management is essential to ensure the smooth execution of various educational, religious, and social activities. This study aims to analyze the concepts, objectives, functions, strategies, and influencing factors of communication management in Pondok Pesantren. The research method used is library research, which involves reviewing relevant literature. The findings indicate that communication management in pesantren encompasses planning, organizing, executing, and supervising communication processes to ensure effective dissemination of religious and educational messages. The primary goals of communication management are to achieve understanding, build acceptance, and motivate action. The functions of communication management include planning, organizing, executing, and controlling. Communication strategies are divided into internal strategies, such as dialogic communication, sharing, counseling, and interviews between caregivers and students, and external strategies, such as interpersonal dialogue, religious lectures, visits, provision of business capital, and zakat to the community. Factors influencing communication management include interaction, motivation, ethics, internal communication within the pesantren, and religious relationships within the community. With effective communication management, Pondok Pesantren can enhance the quality of education and character building for students and provide positive impacts on the community.

The development of the business world and educational institutions is increasingly rapid. Business units and educational institutions are required to be able to compete so that their products can be accepted and survive. Presenting innovation and promotion is a necessity so that business units and educational institutions continue to exist. This research will discuss innovation and promotion of educational institutions. The research method used in this research is qualitative literature study. The results of this study show that innovation in business units can be done by understanding various types of innovation, empowering reliable innovators, redefining metrics and incentives, providing facilities and creating a safe place. Innovation in educational institutions is carried out with 2 models, namely top-down models and bottom-down models. Meanwhile, the promotion of business units and educational institutions is carried out in several stages, namely: planning, organizing, actuating and controlling.

Corruption is often carried out by individuals who hold power, so that the characteristics of corruption crimes are always related to abuse of authority in the context of organized crime. This article aims to analyze the role of State Administrative Law in handling corruption in the public sector. Using the literature study method, this article collects data from various sources such as books, news and journal articles. The discussion includes the importance of administrative law in limiting and controlling excessive power possessed by state officials, as well as the role of bureaucracy in preventing corruption. In addition, this article outlines the types of legal accountability that apply to government officials involved in corruption, as well as the importance of internal and external monitoring in reducing acts of corruption. The principles of good governance and the need to reform the government system were also raised as important steps in eradicating corruption.

Obedience and loyalty are an inseparable integration in the life of a Christian. As a follower of Christ, these two personality traits are characteristics that must be possessed. This character was owned by a prophet named Hosea. The rise of infidelity and divorce, which is increasingly rampant at the moment, is attracting deep attention because Christian families are also falling into it. The head of the family plays a very important role in controlling and controlling the family. This research uses the method. In this article, the author uses the library study method, where this literature study is a study of ideas, concepts or theories originating from related literature sourced from books and journals that are recognized nationally and internationally using a hermenetic approach and phenomenology so that this method can help in analyzing and identifying scientific articles. This research examines how Hosea's obedience and loyalty are a reflection of faith for today's Christian family heads.

The government's role in Islamic economics is very significant, not only in regulating public aspects in accordance with Islamic principles, but also in financial matters such as managing basic needs, creating jobs, and maintaining the stability of the value of money. Public authorities need appropriate arrangements to steer the economy in the desired direction. One of the strategies used is financial regulation, which aims to control the money supply so that economic growth is stable, the cost of living is affordable, and jobs are available. This research aims to explore how the financial approach works from an Islamic perspective in depth. In the context of Islamic economics, the task of public authorities is to ensure that Islamic principles apply in terms of free income, interest-free economy, and money management in accordance with Islamic principles. Financial regulatory instruments also go beyond the use of open markets and custody of money, including in terms of distribution of credit, proportion of advances, and benefits in accordance with Islamic rules. This journal explores the relationship between monetary policy and economic development from an Islamic perspective. The focus is on the government's role in regulating monetary policy to achieve stable and sustainable economic growth in accordance with Islamic principles. The discussion includes financial management strategies that include controlling the money supply, stability of the value of money, and development of an interest-free economy. By considering the basis of free income in Islamic economics, this journal also highlights monetary policy instruments that are in accordance with Islamic values, such as credit distribution and benefit proportions that follow Islamic rules. This research aims to provide in-depth insight into how monetary policy can be implemented effectively in the context of Islamic economics, as well as implications and suggestions for sustainable economic development from an Islamic perspective.

Managing mosque funds is an important part of running it development activities, existing activities and covering all aspects socio-economic society. However, the main problem is deep management of the funds of the Mosque At-Taufiq and Mosque Al-Ittihad is management funds that are not yet effeccctive and efficient and socio-economic coditions that are not yet possible realized optimally for society. The purpose of this thesis: 1. To understand the management of funds at the Mosque At-Taufiq and Mosque At-Ittihad. 2. To find out the socio-economics of the At-Taufiq Mosque and Al-Ittihad Mosque in Murni Village, Jambi City. Researchers use descriptive qualitative methods, namely methods that will analyze and examine data from mosque. Researchers collect data in the form of data collection techniques in the form of observation, documentation and interviews. The research show: 1. The form of fund management the two Murni Village Mosques use management, namely planning, organizing, actuating and controlling, where in managing mosque funds there are several things that must be done attention, namely transparency, accountability, fund collection (reception system funds, fund storage system, fund reporting system, disbursement system and incoming funds) and distribution of funds. 2. Running socio-economics in the At-Taufiq Mosque and Al-Ittihad Mosque have functions int the same field Idarah, Imarah sector and Riayah Sector. It is hoped that the results of this research will be useful for increasing knowledge, insight and input for parties both mosque and the community so they can know how to manage funds the correct mosque by using functions and principles Management for managing mosque funds or managing mosque funds can be carry out the socio-economic funds is an activity that very good for society.

This article is written because of the complex relationship between Inflation and economic growth and their often mutual influence on each other. At low and stable inflation rates, inflation can have a positive impact on economic growth. Moderate inflation often reflects strong demand in the economy, which encourages firms to increase production and investment. However, when hyperinflation occurs, it can damage the economy. this article is a literature review of various scientific articles on the relationship between inflation and growth. The data collection method is by document method and analyzed descriptively. From the articles reviewed, various findings were obtained stating that the relationship between inflation and economic growth is strongly influenced by the inflation rate, inflation expectations, and other macroeconomic conditions. Moderate and stable inflation tends to support economic growth, while high and uncontrolled inflation has significant negative effects. Prudent monetary policy is essential to keep inflation within limits that can support sustainable economic growth. To stabilize the economy, the role of the Central Bank is needed in controlling the money supply so that it does not decrease the value of money.

This research aims to determine the community's response to the implementation of controlling illegal traders in the parking area of ​​Pasar Larangan Sidoarjo. The research results show that the public has various views on controlling illegal traders. Most people disagree because it is not effective in overcoming parking problems in market areas, because not only illegal traders but also illegal parking disturbs the surrounding community. Based on 2020 Kompas data, illegal parking violations involved 56,902 vehicles and were dominated by motorbikes. From data from the East Java Province Central Statistics Agency, the number of motorized vehicles from 2018 - 2020 continues to increase. There were around 1,636,032 in 2018, then 1,750,445 in 2019, and increased to 1,808,754 in 2020. The number of vehicles is certainly not comparable to the parking space provided by the Sidoarjo Prohibition market. Apart from that, a small portion of the community still supports enforcement to reduce chaos, increase comfort and order in the market area. It is hoped that this research can contribute to the development of a more effective strategy in overcoming the problem of illegal traders in the Sidoarjo prohibited market parking area.    

Management is a series of activities that include planning, organizing, directing and controlling organizational resources in order to achieve goals efficiently and effectively (Stoner, 2009). In this context, financial management training at Karmel Vocational School is a strategic step to prepare students to face the challenges of the digital era business world. Qualitative research through observations, interviews and documentation studies shows that this training has had a significant positive impact. Students gain an understanding of financial management, online marketing strategies, product innovation, and the use of digital platforms to build brand awareness and measure the effectiveness of marketing campaigns. Apart from that, this training succeeded in developing proactive, creative, innovative and adaptive attitudes which are important in the modern business world. The results of the training showed an increase in students' self-confidence to start an independent business, reduce dependence on formal work, and consider financial management as a career path . To increase effectiveness, it is recommended to expand the scope of training to include e-commerce and data analysis, strengthen partnerships with industry players, and integrate training into the vocational school curriculum. Thus, it is hoped that this training will be able to increase the competitiveness of Karmel Vocational School students, prepare them to face the dynamic business world, and support the sustainability of skills-based learning programs.