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RKAS is a set of school action plans that cover planning, coordinating, implementing, and monitoring teaching and learning activities in the future. From this it can be concluded that the RKAS covers all parts of budget management, from planning to accountability. The School Activity and Budget Plan (RKAS) must be designed in accordance with established procedures. The procedures are (1) taking inventory of school programs/activities for the following year; (2) compiling action programs according to their types and priorities; (3) determine the work program and program details; (4) Prepare working papers and spreadsheets, set financial goals and budgets and bring them into standard RKAS format. This preparation procedure was also carried out at SMAN 13 Surabaya. In carrying out the procedures for preparing the Activity Plan and School Budget SMAN 13 Surabaya also includes teachers and school committees to take part in the discussion process regarding the planned school activity program design. The RKAS reporting process is also important in order to uphold the principles of accountability and transparency in an educational institution. This is also done by SMAN 13 Surabaya, this school uses two reporting processes, including mandatory reporting through an application that has been provided by the government in the form of the SIPLAH and ARKAS applications. This application is intended to oversee the management and planning of learning in schools, not only that at SMAN 13 Surabaya also do manual reporting, namely reporting to the school committee.

Learning strategies can be interpreted as an outline of a course or general patterns of activities carried out by an educator and students in the embodiment of teaching and learning activities to achieve the goals outlined. There are several problems found by researchers in research locations, especially in the learning process of Akidah Akhlak at MTsS Miftahul Huda Silikuan Hulu Village, Ukui District, namely, students are not able to directly absorb the material presented by the teacher, lack of enthusiasm of students in class when learning Akidah Akhlak which causes some students to not care about the material presented by the teacher, and the teacher's lack of understanding of the application of learning strategies which can be seen from the learning process the teacher only uses monotonous learning strategies so that it does not increase the learning enthusiasm of students in the classroom. This research includes qualitative research, the data collected is in the form of words and pictures, in this case it is explaining how teachers use learning strategies. Researchers collected data through interviews, documentation, and field notes. Data were analyzed in three stages, namely data reduction, data presentation, and data verification. Techniques for guaranteeing the validity of the data are source triangulation, technical triangulation, and time triangulation. Based on the results of the research that the researchers conducted, it can be concluded that: (1) The strategies used by the aqidah moral teachers in class VIII semester 2 of MTsS Miftahul Huda Siliuan Hulu Village, Ukui District, namely problem-based strategies, discovery learning strategies, and cooperative learning strategies (2) Steps -Steps for implementing learning strategies in the subject of Aqidah Akhlak a. Opening learning activities, b. Explain the competence to be achieved, c. Educators help students define organizing tasks. d. Educators and students arrange tasks together. e. Students collect information according to the problem being discussed. f. Educators supervise the course of learning activities g. The teacher gives an explanation of the material. (3) Obstacles faced in implementing the implementation of the learning strategy of aqidah morals at MTsS Miftahul Huda Silikuan Hulu Village, namely the lack of teacher preparation in implementing learning, for the learning process to be carried out suddenly.

In order to ensure the strength and existence of political parties in parliament, political parties have authority over their cadres who become people's representatives. One of the authorities of political parties over people's representatives is the Time Shift (PAW), which is used by political parties against members of the People's Legislative Assembly who come from political parties. As a result, political parties have the authority to dismiss political cadres who are found to have violated party rules or the constitution. This study will look at how problematic the Inter-Time Change of DPRD members in Paniai Regency is under Law Number 17 of 2014. The research method employed is normative research, which is defined as research based on theoretical studies, principles, or other existing written legal regulations that will then be examined from various perspectives such as theory, history, philosophy, comparison, structure and composition, scope and material, consistency, general explanations, and chapter by chapter. The Prosperous Justice Party faction encountered difficulties in implementing the AMOS KEGIBUI MUYAPA Inter-Time Alternation mechanism in the Paniai Regency DPRD. AMOS KEGIBUI MUYAPA's problems and delays are contrary to statutory regulations; therefore, Time Shift (PAW) must be carried out in order to increase the strength and existence of the Prosperous Justice Party and the opposition in parliament in order to build political strength in the face of the 2024 general election.

Human rights protect individuals, groups, or property. The nation or state officials as part of the country have an international obligation to protect the community and their property, where international human rights standards are established and developed in various international forums. This study aims to provide a critical review of the Convention related to Human Rights which guarantees the right of everyone to be treated equally before the law regardless of race, color, origin, and ethnicity, which also forms the Committee on the Elimination of Racial Discrimination to supervise its implementation. This qualitative research used a descriptive approach to collect data systematically, factually, and quickly in accordance with the description when conducting research. The results of this study showed that the principles of human rights guide law enforcement in prosecuting criminals. These principles emphasize the importance of supervision (including clarity in the chain of command) of law enforcement agencies. These principles also explain in detail the guarantee of the right to life fulfillment.

Facing the JKN era is not easy, especially for private hospitals. Private hospitals need strategy, understanding, understanding and mutual agreement throughout the internal hospital, both doctors, nursing staff, general staff and management. The strategy for promoting health services in hospitals and other health facilities is not much different from the marketing strategy in general. It aims to promote and introduce the Hospital and the services provided. The purpose of writing this scientific article is to find out and review from a theoretical point of view how the strategy is carried out by private hospitals in this JKN era. The method used is a theoretical study by analyzing and comparing existing theories. It then learns more about a subject in theory or research and helps readers understand it better and with implications. The results of this theoretical study are private hospital services by implementing strategies and principles for implementing the National Health Insurance Program (JKN) such as mutual cooperation, non-profit, openness, portability, membership, trust funds, and management. It can be concluded that the strategy for promoting health services in private hospitals is to implement them in accordance with established standards and laws. The health service quality strategy is also the main key to service promotion to increase patient satisfaction in receiving care. It is expected that hospital institutions will continue to provide excellent and comprehensive health services and meet the basic health needs of patients.

Introduction: The internet provides various conveniences, including in buying and selling transactions or so-called e-commerce. E-commerce provides many benefits, and there were 2,361,423 e-commerce businesses in Indonesia in 2020. E-commerce is a legitimate buying and selling transaction if it does not deviate from the principles of Islamic sharia law. Purpose: To understand the meaning of e-commerce, its development, and the Islamic law perspective on it. Method: The method used is literature study from relevant journals, books, and fatwas. Results and Conclusion: E-commerce is a buying and selling transaction process carried out through the internet. E-commerce has several advantages compared to traditional commerce, such as the buying and selling process can be done anywhere and anytime. E-commerce in Indonesia has developed since 1999 until now, and it has always been accompanied by improvements. The largest e-commerce service providers in Indonesia are Lazada, Tokopedia, Shopee, Elevania, Bukalapak, Blibli, and Matahari Mal.com. E-commerce has been declared legitimate by MUI, NU, and ulama.

This research aims to investigate the integration of ethical business practices and AI-driven marketing strategies for product branding within Micro, Small, and Medium Enterprises (MSMEs). The study adopts a qualitative approach, utilizing semi-structured interviews and content analysis. A purposive sampling technique will be employed to select participants from diverse MSMEs. Data will be analyzed thematically to identify patterns and insights regarding the implementation and impact of ethical practices and AI-driven marketing on branding strategies. The findings are expected to provide nuanced understandings of the challenges, opportunities, and outcomes associated with integrating ethical principles and AI technologies in MSMEs' branding endeavors, offering valuable insights for both practitioners and scholars in the field of marketing and business ethics.

Presentation of financial statements is an accounting standard that will explain the components of a financial report, fair presentation, as well as the fundamental accounting concepts, disclosure policies, as well as the structure and content of financial reports. The characteristics in the presentation of financial statements are fair presentation and compliance with PSAK, maintaining business, accrual basis, materiality and aggregation, offsetting, frequency of reporting, comparative information, and presentation consistency. There are several components of the financial statements presented, namely the statement of financial position, income statement, cash flow statement, statement of changes in equity, and notes to the financial statements. Corporate governance is a company's internal control system whose main objective is to manage significant risks to fulfil its business objectives through safeguarding company assets and increasing shareholder investment value in the long term. A company must also apply the principles of corporate governance, there are five principles that must be applied, namely the principle of transparency, the principle of accountability, the principle of responsibility, the principle of independence, and the principle of fairness.

An accountant must know the code of ethics because it is an important profession in the economic field. The accountant's code of ethics is used as a guide in carrying out its main duties and functions in accordance with the competence possessed by the accountant in order to improve the quality of his work so that it can be used as a guide in determining attitudes and behaving based on professional ethics. The development of today's technology, where there is a lot of competition, is actually more and more violations of professional ethics. Scandals that violate the code of ethics pose a serious problem for the ethical standards of the accounting profession. There are still many violations of professional ethics, in Indonesia one of which is PT. Asuransi Jiwasraya, which manipulated its financial statements. This case started that PT. Asuransi Jiwasraya stated that it was unable to pay the JS Savings Plan policy claim that was due in the amount of Rp. 802 billion on October 10 2018. From the results of the BPK investigation, it was revealed that there were inconsistencies which indicated fraud in the implementation of saving plans and investments. This analysis aims to explain the basic concepts of ethics, code of ethics, and find out which basic principles of accountant ethics have been violated by PT. Asuransi Jiwasraya. In the Case of PT. Asuransi Jiwasraya There are 4 basic principles of accountant ethics that have been violated, namely, integrity, objectivity, competence and prudence, and professional behavior.

Moses' leadership in the Book of Numbers shows high moral and ethical principles, courage, justice, and the ability to lead and manage people with a long-term vision. Implications for Christian Education Teachers in the modern educational environment include having a clear and measurable vision, strengthening morals and ethics, applying inclusive leadership, and developing adaptation skills to cope with changes and challenges. By applying Moses's leadership principles and the concrete solutions suggested, Christian Education can become an effective leader in facing challenges in the modern education environment.

This study raises the phenomenon of the effectiveness of receiving cleaning service retribution in Pematang Serai Village, Langkat Regency. The reason for this research was that the acceptance of cleaning service retribution for Langkat Regency from 2014 to 2020 was still not optimal and had not been able to reach the targets set each year, so it was necessary to conduct research to measure the effectiveness of receiving cleaning service retribution with an analysis of the principles of good governance. This study uses qualitative research methods with data collection techniques through interviews and documentation. Meanwhile, data analysis techniques used data reduction, data presentation, and drawing conclusions. The research results show that the level of effectiveness of cleaning service retribution from 2017 to 2020 has an average of 73%, based on effectiveness criteria or indicators it can be judged that the level of effectiveness of cleaning service retribution is included in the Less Effective category. The application of the Good Governance Principles for cleaning service retribution has not been implemented perfectly and still needs to be improved.

The increasing development of Ciater hot spring tourism in Subang Regency has encouraged the management to build resort hotel facilities. The design of this project refers to ecotourism principles. The design area is 47,000 m 2 consisting of 23 villa units, supporting facilities and recreational facilities. This project was designed by raising three main issues, namely environmental issues, privacy, and atmosphere. These three issues are then elaborated into the main concept, namely Tranquil Coexistence of Nature and Architecture which means harmony between architecture and its environment. The beautiful scenery of the mountains of West Java and the sloping contours of the land are a reference for laying out the mass composition and zoning on the site. The arrangement of masses in the eco-resort area is made natural by avoiding angles and symmetrical geometries. The concept of an open mass and roof form adapted from Sundanese architecture is a reference for spatial planning and building masses in villa facilities and public facilities using local materials. As an effort to reduce degradation of environmental quality in Ciater, the design of the site utility was made using a water sensitive landscape design approach in which the water element will be recycled and reused on the site. The results of this eco-resort design are expected to be able to contribute to environmental preservation, increase the tourism potential of Ciater hot springs, and increase the welfare of the surrounding community in line with the increasing number of visitors who come.

The objective of this study is to examine the impact of organizational culture, communication, and job stress on the performance of employees at Yayasan Perguruan Dr. Wahidin Sudirohusodo Medan. We employed a survey methodology by administering a questionnaire to a sample of employees from the foundation, picked at random. The acquired data was examined using regression techniques to ascertain the correlation between the variables under study. The analytical findings suggest that a favorable company culture exerts a substantial impact on employee performance. The values, conventions, and behaviors within a corporate culture have a significant impact on enhancing employee motivation, engagement, and performance. Furthermore, the establishment of efficient communication channels between management and employees is also crucial in enhancing work performance by fostering a clearer comprehension of organizational objectives, job responsibilities, and valuable input. Nevertheless, research has demonstrated that work-related stress has a detrimental impact on the performance of employees. Elevated levels of stress can disrupt employee focus, drive, and psychological well-being, resulting in diminished productivity and job excellence. These findings indicate that Yayasan Perguruan Dr. Wahidin Sudirohusodo Medan's management should strengthen a favorable organizational culture by emphasizing the principles of cooperation, creativity, and employee assistance.

During the pandemic, people's spending on groceries has increased, both in the form of raw and ready-to-eat ingredient, included shoppong frozen food. This study aims to analyze the frozen food marketing strategy at the Azolla Frozen Food Bojonegoro Store in the perspective of Islamic Business Ethics. This research is a field research (field research) with a qualitative approach. The sources of informants in this study were the owners and employees of Azolla Frozen Food. The data analysis method applied is data reduction, data presentation and conclusion. The results showed that the marketing strategy for Azolla Frozen Food generally consisted of four types, namely product strategy, price strategy, promotion strategy and distribution strategy which aimed to increase sales and profits. In the context of Islamic Business Ethics, Azolla Frozen Food's marketing strategy is based on Islamic principles. The attitude of Islamic business ethics that underlies this marketing strategy is honesty, trust, deep understanding and conveying the true information only.

Youth entrepreneurship plays a strategic role in strengthening local economic development; however, limited knowledge, skills, and business mentoring remain major challenges for rural youth. This community service program focuses on developing youth entrepreneurship through a village business incubator based on the 8P principles: Place, People, Process, Partnership, Profit, Promotion, Product, and Price. The program aims to improve access to entrepreneurial knowledge, skills, and resources for youth in RT 013, Lubuk Gaung Subdistrict, Sungai Sembilan District. The approach employed socialization, entrepreneurship training, participatory discussions, and business mentoring tailored to local potential. The results show increased understanding of business planning, market identification, partnership development, and the use of information technology in business activities. The implementation of the 8P-based incubator model successfully strengthened entrepreneurial mindset, motivation, and youth readiness to develop sustainable local businesses. Furthermore, this program also opens up opportunities for more structured, collaborative business development, which is crucial for long-term sustainability at the village level. Overall, this program contributes to increasing the capacity of youth as agents of change in the local economy.

This research aims to explore sustainable digital marketing strategies for Micro, Small, and Medium Enterprises (MSMEs) with a focus on redefining brand identity. The research employs a qualitative approach, utilizing in-depth interviews and thematic analysis. A purposive sampling technique is employed to select participants from diverse MSME backgrounds. Through rigorous thematic analysis, the study reveals insights into effective digital marketing strategies that align with sustainability goals while reshaping brand identities for MSMEs. The findings highlight the importance of authenticity, transparency, and social responsibility in crafting sustainable brand identities in the digital era. This research contributes to the understanding of practical strategies for MSMEs to thrive in the competitive digital marketplace while embracing sustainability principles.

Doing business, big or small, is bound up with ethical issues. Ethics refers to what a person should do morally. PKM activity partners are UKMs engaged in creative craft products made from acrylic/mute and knitted materials. located in Serang Banten. PKM activities aim to provide partners with knowledge about business ethics that partners need to have in doing business. Plus, partner businesses are located in densely populated areas. It is necessary to maintain ethical behavior where the partner's business is located. The method offered to partners/MSMEs is education/socialization using LEAFLET which is carried out door to door. . The material provided in the leaflet includes a discussion of (1) The role of ethics in business for UMKM, (2) Benefits of doing business for UMKM (3) Application of ethical principles in business in financial, marketing, production and HR activities. The results of the activity showed that partners were very enthusiastic in listening and discussing during the activity. Apart from that, it can provide knowledge about ethics in running a business.

This study discusses the fulfillment of the rights and obligations of husbands and wives during the period of syiqoq from the perspective of Islamic law. Syiqoq, which refers to deep conflicts between husband and wife, poses a significant challenge in married life. The purpose of this research is to analyze how Islamic law regulates the fulfillment of rights and obligations during conflict and to offer solutions for its resolution. This study employs a qualitative descriptive approach using literature review methods, analyzing fiqh literature, fatwas from Islamic scholars, and other primary and secondary sources. The findings indicate that despite ongoing disputes, fundamental rights such as maintenance, protection, and housing must still be provided, and obligations like communication and consultation are essential for resolving conflicts. The role of hakam as a third party mediator is also identified as an effective mechanism for resolving syiqoq. The implications of this study provide practical guidance for couples and Islamic legal institutions in addressing marital conflicts fairly and in accordance with Islamic principles while strengthening the understanding of family law dynamics in a modern context.

The problems that exist at Khairul Imam IT Junior High School can be seen from the behaviour or attitude of its personnel, including teachers who are unable to do work based on the tasks and responsibilities that have been assigned. This tendency can be seen from the teachers' preference to accumulate or collect work. This research is conducted with inferential principles where the relationship between various variables tests hypotheses and makes generalisations.  The population in this study were all teachers of SMPIT Khairul Imam, totalling 45 people. To determine the performance of SMPIT Khairul Imam teachers, the sampling procedure in this study used the saturated sampling method, namely the entire population (all teachers) who were used as respondents. This research data has 2 variables, namely the dependent variable is the performance of teachers (Y) and as an independent variable is the leadership style of superiors (X). In this study, it was found that the leaders at this research location have been able to carry out their functions well in directing, guiding, motivating, and supervising teachers to carry out their duties.  All of that takes place because there has been interaction, communication and cooperation in the school environment. If the teacher has a good impression of the leader then the teacher will carry out the tasks that have been set with full seriousness and responsibility. So in this study it was concluded that the leadership style has an influence on the performance of Khairul Imam IT Junior High School teachers..    

Complete Systematic Land Registration (PTSL) is a Land Registration activity for the first time which is carried out simultaneously for all Land Registration objects throughout the territory of the Republic of Indonesia in one village/kelurahan area. The purpose of this study was to determine the implementation of the Complete Systematic Land Registration (PTSL) program in Sukorejo, Tunjungan District and to find out the factors that became obstacles in the implementation of the Complete Systematic Land Registration (PTSL) program. The method in this research is a juridical method. The normative juridical method is based on the main legal materials to conduct research on relevant theories, concepts, legal principles and laws and regulations. The specification in this research is descriptive analysis. Sources of data used in this study are primary data and secondary data. The results of this study The implementation of the Complete Systematic Land Registration (PTSL) program has been going well in terms of standards and targets. PTSL officers have followed the instructions in accordance with Standard Operating Procedures (SOP) and have been understood by the parties involved in the implementation of the Complete Systematic Land Registration (PTSL) program in Tunjungan District, Blora Regency. Factors that become obstacles in the implementation of the Complete Systematic Land Registration (PTSL) program at the Blora District Land Office are internal factors.