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This study aims to analyze the financial performance of the Samarinda City Government from 2020 to 2022, including revenue variance, revenue growth, revenue effectiveness, and expenditure performance based on expenditure variance, expenditure growth, operational expenditure, capital expenditure, and expenditure efficiency. The financial ratios used include revenue variance, revenue growth rate, independence ratio, diversification degree, PAD effectiveness, expenditure variance, expenditure growth rate, operational cost ratio to total costs, capital expenditure ratio to total expenditure, and expenditure efficiency. The data used in this research is secondary data collected through documented library studies. The findings indicate that (1) the financial performance of Samarinda City's original revenue is generally quite good, with an average variance of 2.49% and a growth rate of 77.99%, while (2) expenditure growth shows a negative trend with an average of -0.027%. 

 Central Java was recorded as the area with the highest fire rate in the period from January 1 to July 24 2023, with 637 cases recorded. In 2018, a fire hit Agustinus Junior High School, at Semarang City. The aim of the research is to determine the effect of implementing a fire disaster preparedness simulation in increasing the knowledge and attitudes of Agustinus Middle School residents regarding fire disasters. The research design used was a quasi experiment with a quantitative approach. This research used a one group pretest-posttest design. In this research design, the entire population is used as research respondents. The pretest was given before the fire disaster simulation activity began and the posttest was given after all respondents carried out the fire disaster simulation activity. The research instrument used a questionnaire sheet. Data were analyzed with wilcoxon test. The results of the research show that there is an effect of implementing a fire disaster preparedness simulation on the knowledge and attitudes of Agustinius Junior High School residents with a wilcoxon p value of 0.000 and there is an increase in the knowledge of the school community by 24.3% and the attitude of the school community by 34% compared to before the simulation. This research suggests that schools should hold regular disaster preparedness simulations at least once a year and collaborate with related professional institutions to increase the capability and effectiveness of school emergency response teams in handling emergency situations.

Law plays a crucial role in enhancing public participation in local governance by providing a clear framework for citizen engagement in decision-making, oversight, and the fulfillment of their rights. This study examines the application of legal frameworks to improve public involvement in regional governance, focusing on the Indonesian context. Using an empirical juridical method, the research combines normative analysis of laws and empirical data from interviews and observations. Findings reveal that responsive legal products and participatory processes are essential to fostering public engagement in regional development. Key challenges include limited public awareness, bureaucratic inefficiencies, and inconsistent implementation of legal provisions. Addressing these issues through public education, transparent governance, and stronger legal enforcement can significantly improve participation rates. This paper highlights the importance of integrating legal and social perspectives to create inclusive and effective governance at the local level.

This research investigates sustainable agricultural activities that incorporate spiritual values ​​from holy books in Siborong-Borong, North Tapanuli. Agriculture is seen as a form of worship as well as an environmental obligation, with an emphasis on organic techniques oriented towards sustainability. The case study in Wongaya Betan shows the success of agroecology in increasing crop yields without damaging the environment. A qualitative method with a case study approach was applied, involving observations and interviews with local farmers. Research findings emphasize the importance of training, the use of organic fertilizer, the integration of agriculture and animal husbandry, and human responsibility as stewards of the earth. Spiritual values ​​provide an ethical basis for fairer and more sustainable agricultural practices.

The role of the madrasa head as supervisor has been to try to support teacher professionalism through planning supervision programs, implementing and following up on the results of supervision evaluations, but up to now there are still teachers who do not understand the tasks that must be fulfilled by a teacher. This research aims (1) to determine the role of the madrasa head in improving the professionalism of teachers at MTSN 2 Medan, (2) to determine the implementation of the role of the madrasa head in improving the professionalism of teachers at MTSN 2 Medan. This research uses a qualitative approach with the case study method. There were 3 informants in this research, namely the Head of Madrasah, Deputy Head of Madrasah I, Head of Administration and also Teachers. Data collection techniques use observation, interviews and documentation. Data validity techniques use triangulation. The research results in this study are the role of the Madrasah Head at MTsN 2, through a clear vision, inclusive approach, comprehensive professional development program, use of data in decision making, and prioritization of student welfare, has succeeded in creating a school environment that is conducive to improving quality. education and teacher professionalism. The innovations carried out by the Madrasa Head at MTsN 2 have succeeded in improving the professionalism of teachers and staff, as well as the overall quality of education.

The Land and Building Tax (PBB) serves as a vital source of regional revenue, supporting essential government initiatives such as infrastructure development, education, healthcare, and various public services. Despite its importance, community compliance with PBB payments in Sei Sikambing B Sub-district remains low. This raises the need to identify the factors hindering compliance and explore strategies to address them. This study aims to uncover the challenges affecting PBB payment compliance and assess the effectiveness of government measures in raising public awareness. A qualitative approach was employed, involving data collection through interviews with residents and staff from the Sei Sikambing B Village office. The findings reveal several key obstacles to taxpayer compliance, including limited public awareness, inadequate enforcement of tax regulations, financial constraints, insufficient dissemination of tax-related information, and inefficiencies in the tax collection system.  

This study explores the impact of digital technology on state defense awareness among students of Universitas Pembangunan Nasional “Veteran” East Java. Through a quantitative survey involving 29 respondents, it was found that 62.1% of respondents consider state defense awareness very important, and 86.2% agree that digital technology makes it easier to access information related to state defense. However, 10.3% of respondents felt that technology has no significant effect on state defense awareness. These findings show that while digital technology has the potential to increase state defense awareness, challenges such as disinformation and low interest in state defense content still exist. This research recommends improving digital literacy and engaging campaigns to raise awareness among university students.

Learning planning plays a role in optimizing the use of learning time. Teachers can organize logical learning sequences, prioritize important learning topics, and avoid wasting time. This allows teachers to cover all aspects of learning well. Learning planning also has an impact on learning evaluation. Teachers can plan evaluations that are in line with learning objectives, use valid evaluation instruments, and collect accurate data about student achievement. With a good evaluation, teachers can see to what extent learning objectives are achieved, identify students' weaknesses and strengths, and make necessary improvements in teaching. Overall, learning planning has an important role in improving the quality of teaching. With good planning, teachers can direct teaching more effectively, provide learning experiences that are relevant and appropriate to student needs, and ensure that learning objectives are achieved well.

The aim of this research is to see how increases in credit and investment interest rates impact economic growth in North Sumatra from 2013 to 2023. Indonesia faces the challenge of balancing economic growth, price stability and job creation as a developing country. Quantitative methods were used in this research, which used secondary data from the National Center for Statistics. This method is multiple linear regression analysis. Included in the variables studied are economic growth, investment, and credit interest rates. The research results show that credit interest rates have a positive but insignificant impact on economic growth, while investment has a negative and significant impact. According to multiple regression analysis, fluctuations in credit and investment interest rates can be responsible for 37.9% of economic growth. Additional unexamined factors influence the remaining sections. This research suggests that the government and stakeholders re-evaluate investment strategies to encourage sustainable economic growth in North Sumatra.

This study examines the application of speech acts in communication between doctors and patients at the Pratama Haji Medan-Pancing Clinic, focusing on the use of various types of speech acts, such as expressive, representative, directive, and commissive in medical interactions. Speech acts are understood as the smallest unit of speech activity that has a specific function, and in the medical context, this includes providing information, instructions, as well as expressions of empathy and emotional support. According to the findings from observations and interviews, effective communication between doctors and patients plays a crucial role in building trust and increasing patient satisfaction with healthcare services. According to the findings from observations and interviews, effective communication between doctors and patients plays a crucial role in building trust and increasing patient satisfaction with healthcare services. The use of appropriate speech acts, such as giving instructions on healthy lifestyles, showing empathy, and expressing care and support, plays a major role in reducing patient anxiety and improving social-emotional relationships in the hospital environment. Politeness in communication is a key element in improving the quality of health services. Therefore, the development of communication skills for medical personnel is essential to create a better experience for patients and be responsive to their needs.

This study aims to determine the marketing strategy used by MSMEs "Rumah Kripik Kak Yanti" in JL. Silimakuta. By using descriptive qualitative methods through interviews, and observations, this research provides a comprehensive overview of the marketing aspects of MSMEs "Rumah Kripik Kak Yanti", highlighting the marketing mix consisting of product, price, place, promotion, people, process. as well as providing valuable insights for MSMEs to achieve sustainability and success in a dynamic business environment. The results showed that MSME "Rumah Kripik Kak Yanti" currently uses digital and conventional marketing, and produces a variety of chips products but for the superior product presented by MSME "Rumah Kripik Kak Yanti" is cassava chips, and at an affordable price.

Managing incoming and outgoing letter archives is an important aspect in supporting administrative performance at the Regional Secretary's People's Welfare Bureau. This research aims to design a web-based administration system that can increase effectiveness and efficiency in managing mail archives. The methods used in this research include requirements analysis, system design, and prototype testing. The results of the analysis show that the mail management process is currently still carried out manually, which results in difficulties in searching and archiving data. By designing a web-based system, it is hoped that it will make it easier for users to input, search and manage mail archives in real-time. The resulting system prototype is equipped with features such as mail data management, reports and notifications, which are designed to increase data accessibility and security. Test results show that this system can function well and meet user needs. It is hoped that this research can make a positive contribution to the Regional Secretary's People's Welfare Bureau in improving administrative performance through better archive management.

The decline in student interest in learning in case studies among 5 students at SDN 104607 Sei Rotan has become a significant challenge at SDN 104607 Sei Rotan. This research aims to evaluate the effectiveness of using Wordwall-based learning media in increasing interest in learning PAI among students. The research method used is quasi-experimental research with a pre-test and post-test design in two groups, namely the control group and the experimental group. Data was collected through a learning interest questionnaire and analyzed using the t- test to measure significant differences between the control and experimental groups. The research results show that the use of Wordwall-based learning media significantly improves case studies for 5 students compared to conventional methods.

This study aims to analyze the effectiveness of consumer protection law implementation in Indonesia, particularly through a case study approach on disputes between consumers and business actors. The research employs a qualitative method with normative and empirical juridical approaches. Data were obtained from legal documents, case reports, and interviews with relevant stakeholders. The findings reveal that although consumer protection regulations are comprehensive, their implementation faces challenges, such as low public legal awareness, weak law enforcement, and insufficient support from consumer protection institutions. This study recommend strengthening legal education, increasing the capacity of relevant institutions, and simplifying dispute resolution mechanisms.

There are two types of marriage guardians: first, nasab guardians, namely guardians whose guardianship rights are based on blood relations. Such as, his biological parents, or also wali aqrab and ab'ad (closest or distant relatives). Second, the wali hakim is a guardian whose guardianship rights arise because the bride's parents refuse (adhal) or are absent, or for other reasons that physically exist but the guardianship rights do not exist. The emergence of the Itsbat Nikah provision is also related to the issue of the status of marriage registration. There are two views on the issue of the status of marriage registration, the first view states that marriage registration is only an administrative requirement, not a condition for the validity of a marriage, so marriage registration is only a process of obtaining evidence that a marriage has been carried out by someone, while the second view states that marriage registration is a valid condition for marriage. In this discussion, the author focuses on the consideration of judges who grant itsbat nikah cases where the previous marriage was held using an unofficial guardian or not the KUA head. This is not in accordance with article 23 of the Compilation of Islamic Law “(1) The new guardian judge can act as a marriage guardian if the nasab guardian is absent or impossible to present or his residence is unknown or absent or adlal or reluctant”. The Applicant's marriage guardian in the marriage contract was another person (a local community leader named Selan) due to the Applicant's non-Muslim biological father. The judge considered it as follows:  that a kiyai, cleric or community leader who acts as a marriage guardian in Islamic law is known as wali muhakkam, namely someone who is appointed by the prospective husband and wife to act as a guardian in their marriage.    

The Sabbath is a pivotal theological concept in Christianity, established by God in the Decalogue (Exodus 20:4) and reiterated in Exodus 35:1-3. This study seeks to underscore the importance of sanctifying the Sabbath in the face of modern challenges that often prioritize work and worldly commitments. Employing a historical-critical method supported by theological literature and digital tools, this research explores the theological foundations of the Sabbath in Israelite tradition and its relevance to contemporary Christians. The Sabbath is more than a day of rest; it is a call to place God at the center of life, acknowledging that all blessings stem from Him. Observing the Sabbath enables Christians to achieve balance between worldly demands and spiritual well-being while strengthening their faith through worship and prayer  

This article discusses the role of the church in its ecumenical responsibility to support the development of eco-tourism in the Salib Kasih area, Siatas Barita. With the increasing awareness of the importance of environmental preservation, the church has the potential to become an agent of change through innovation and creativity. Factors contributing to the decline in visitor numbers, such as poor cleanliness, limited public facilities, and low creativity in tourism product development, are identified as the main challenges. Through collaboration between the church and the government, as well as the implementation of effective strategies, this area is expected to develop into a sustainable tourist destination that benefits the local community.

Escherichia coli is a bacterium that typically resides as a normal flora in the gastrointestinal tract of humans and animals. However, certain strains of E. coli can cause infections in humans. Therefore, antibiotics are needed to inhibit the growth of these infection-causing bacteria. The increasing cases of antibiotic resistance in E. coli necessitate alternative therapies, including the use of natural substances. In West Kalimantan, one potential source is the Pontianak Orange (Citrus nobilis var. microcarpa). This plant contains secondary metabolites that can be used for medicinal purposes, such as the juice extract. The compounds within these secondary metabolites possess antimicrobial properties that could be used as antibacterials. To determine the antibacterial potential of Pontianak Orange juice (Citrus nobilis var. microcarpa) against Escherichia coli. This study utilized an experimental design featuring a post-test only group design. Phytochemical analysis indicated that Pontianak Orange juice (Citrus nobilis var. microcarpa) contains phenolics (+), alkaloids (+), and terpenoids (++). Antibacterial activity testing at all concentrations (25%, 50%, 75%, and 100%) showed no inhibition zones. The juice of Pontianak Orange (Citrus nobilis var. microcarpa) did not show antibacterial effects against the growth of Escherichia coli bacteria.

This study analyzes the application of the order costing method with a variable costing approach at PT Makmur, a manufacturing company engaged in the beverage cup industry. Accurate determination of the cost of goods manufactured is crucial to support strategic decision making, profit optimization, and management of company resources. This research uses a literature study method with a qualitative approach to explore in-depth understanding related to the calculation of production costs. The results of the analysis show that the variable costing method provides benefits in identifying contribution margins and controlling variable costs, while the full costing method tends to produce a more comprehensive estimate of production costs by including fixed costs. The findings indicate a significant difference in net profit between the two methods, which has an impact on selling pricing decisions and production strategies. The implication of this study is that it provides practical guidance for PT Makmur and similar companies to choose a costing method that suits financial and operational objectives, and improve competitiveness through more efficient cost management.    

This article traces the evolution of Christian religious education from the past to the present, and projects its challenges and opportunities for the future. Through historical analysis, the article reveals how Christian religious education has adapted to the context of the times and current trends, including the influence of technology and globalization. The article also discusses the challenges faced, such as religious pluralism and changing moral values, and highlights the importance of adaptation and innovation so that Christian religious education remains relevant and effective in forming a generation of young people who are faithful and have noble character.