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Public sector Financial Reporting has undergone changes in the standards used. Currently, ISAK 35 has been determined as a replacement for PSAK 45 which is oriented to the Non-Profit Entity Consortium Report. The XXX Foundation Jayapura City Branch is promoting computerization of financial reporting through MS Excel 2019. For this purpose, this community service is carried out to school principals and school treasurers (daily and BOS) in order to be able to produce computerized-based financial reports in accordance with ISAK 35 as a form of financial accountability and transparency within the XXX Foundation Jayapura City Branch. The results show that the Preparation of School Financial Statements through MS Excel 2019 Media has succeeded in achieving its main goal, which is to increase participants' understanding of ISAK 35 accounting standards and their practical application in compiling financial statements using MS Excel. This activity contributes in the form of increasing transparency and accountability in the preparation of reports, improving participants' ability to understand and implement accounting standards, and increasing public trust and supporting the school's operational and strategic success.

The coverage rate of repeat visits for pregnant women's examinations (K4) is an indirect indicator of maternal mortality, but it can indicate the extent of access or reach to maternal health services and illustrate the opportunity to detect and treat high-risk pregnant women. Based on findings in the community, it was found that the implementation of the Childbirth Planning and Complication Prevention (P4K) Program with Stickers had not been achieved. Some pregnant women had not attached stickers and did not understand the importance of P4K stickers and the implementation of the P4K program. This Community Service Activity is in the form of a "BUMIL TEMKER" program for pregnant women to attach P4K stickers by providing education to pregnant women about their obligations and supporting the attachment of P4K stickers for pregnant women. This community service activity was carried out on September 25, 2024 in the working area of ​​the Lanjas Muara Teweh Health Center UPTD. The results of the delivery of the material provided related to the importance of implementing the Childbirth Planning and Complication Prevention (P4K) program with these stickers were an increase in the active role of husbands, families and communities in planning safe deliveries and preparing for complications for pregnant women

Breast milk (ASI) is milk produced by mothers and contains nutrients needed by babies for the needs and development of babies. The priority problems that can be drawn from this community service are regarding the preparation and provision of exclusive breastfeeding aimed at pregnant women and women of childbearing age. The solution offered is based on the analysis of the situation and problems that have been explained previously, the author conducted a demonstration of cooking pudding made from local ingredients from katuk vegetables called "PERMEN SEKSI RATU CETING" (Preparation of Breastfeeding with Katuk Vegetables Prevents Stunting in Pregnant Women). The implementation of this community service with a cooking demonstration is one effective way to increase mothers' knowledge about the importance of preventing stunting with exclusive breastfeeding. Implementation in Sungai Tabuk Kota Village RT 06, Sungai Tabuk District. The implementation of the program begins with the preparation of exclusive breastfeeding with the aim of preventing the possibility of stunting, through the use of local vegetables. Katuk leaf vegetables which are easy to find to help prepare breast milk and facilitate breast milk, are made and served creatively which is called katuk leaf vegetable pudding. The target of this program is pregnant women and women of childbearing age.

Stunting is caused by many factors, of which the most decisive intervention is that carried out during the first 1000 days of life. One of the problems that causes stunting is a lack of nutritional intake during pregnancy, resulting in fetal growth failure which is the beginning of stunting. Based on the results of the data review, the lack of exclusive breastfeeding has been found. However, the priority problems that can be drawn from this problem are regarding the preparation and provision of exclusive breastfeeding aimed at pregnant women and women of childbearing age. The purpose of the activity is to increase information and knowledge of pregnant women and women of childbearing age regarding the importance of preparing for exclusive breastfeeding. The location of the implementation is in Sungai Tabuk Kota Village RT 06, Sungai Tabuk District, Banjar Regency. The target of exclusive breastfeeding preparation to prevent stunting counseling, includes various groups ranging from pregnant women to women of childbearing age. The results obtained from this service are increased knowledge and awareness of mothers regarding the importance of providing exclusive breastfeeding to prevent stunting

This study aims to examine Indonesian language errors in the explanatory text written by class XI students of MA Hasyim Asy'ari Jogoroto in the 2024/2025 academic year. The focus of the research, namely analyzing Indonesian language errors in the fields of phonology, morophology, syntax, and semantics This research uses descriptive qualitative research methods. The data source used is the explanatory text written by students. The research subjects were students of class XI IIS 1 MA Hasyim Asy'ari, Jogoroto. The data collection technique in the research is documentation technique. The data analysis technique in the research consists of; (1) data reduction, (2) data presentation, and (3) verification and conclusion. The results found consisted of 25 Indonesian language errors including, five phonological errors, 13 morphological errors, five syntactic errors, and two semantic errors. Phonological errors consisted of two capital letters, two punctuation marks, and one phoneme omission. Errors in morphology consist of five nonstandard word writings, two word merging errors, one non-yielding affixation writing, and five affixation writing errors. Syntax errors consisted of two redundant word usage three inappropriate diction choices, and semantic errors consisted of two findings.

This journal discusses the changes in editing in Microsoft Excel, the software that exists in the world. Since the launch of the ribbon interface in Excel 2007, access to editing tools has become more intuitive. The real-time collaboration feature introduced in Excel Online and Excel 2016 allows users to edit documents simultaneously, increasing work efficiency. The integration of AI technology, such as the "Ideas" feature, helps data analysis with automatic suggestions. The addition of new functions and more flexible formatting options strengthens data analysis capabilities. These changes demonstrate Microsoft's commitment to improving the user experience and relevance of Excel in modern business.

In an educational context, especially in mathematics learning, emotional intelligence can play a significant role in how students face challenges, deal with stress, and interact with classmates and teachers. Students with high emotional intelligence tend to have better strategies for managing their feelings, which can help them stay focused, motivated, and more open to learning. This research uses a quantitative descriptive method with a correlational approach, namely research that determines the relationship between two or more variables with a symmetrical relationship. The quantitative descriptive method is a research method that aims to describe a situation objectively using numbers. Thus, there is a significant positive relationship between emotional intelligence and the mathematics learning outcomes of fifth grade students at SD Al-maksum Balunganyar. These results are shown by Fcount Ftable, namely 3.24 2.48. The R2 value is 0.0939.3%, this can be stated that the contribution of emotional intelligence to the mathematics results of grade 5 students at SD Al-maksum Balunganyar is 9.3%, the rest is influenced by other factors. The prerequisite test shows that the two variables are normally distributed . Using simple regression, a significant positive relationship was found between emotional intelligence and the mathematics learning outcomes of fifth grade students at SD Al-maksum Balunganyar at 9.3%.

This study aims to apply the role-playing method in speaking skills to students on fantasy story text material in Indonesian language lessons. Students carry out learning activities using the role-playing method. This learning method is a learning method that is applied in classroom learning. Most teachers in the past used a lecture model in providing material which could make students feel bored and not focused on receiving the material given by the teacher. This study examines students' speaking skills in mastering fantasy story text material using the role-playing method. Researchers focus on students' speaking skills so that they can better understand the meaning of fantasy story texts. This research was conducted at MTS Bustanul Huda, Pasuruan City using data in the form of subjects and objects. The subjects of the study were grade VII students and the object used was the role-playing method. The method used was qualitative description, using data collection procedures including observation and documentation. The results of applying the role-playing method in speaking skills on fantasy story text material can produce an understanding that is in accordance with the material using the role-playing method. From the activities that have been carried out, the results were obtained regarding understanding the material and speaking skills in role-playing.

This research aims to measure the learning outcomes of class IV students at SDN Kertobanyon regarding plant body parts and their functions using a problem based learning model. This research involved 13 class IV students at SDN Kertobanyon using the Classroom Action Research (PTK) method. Data was collected through the pre-cycle, cycle I and cycle II stages. The research results show a significant increase in student learning outcomes. At the pre-cycle stage, the percentage of students whose learning outcomes reached the KKM was 38.5%. In the first cycle stage, the percentage of students whose learning outcomes reached the KKM was 46.1%. In cycle II stage, the percentage of students whose learning outcomes reached the KKM was 76.9%. The PBL model has proven to be effective not only in increasing understanding of science and science concepts, but also in developing students' social skills and learning motivation. Therefore, PBL is recommended as an effective learning model for science and science learning in elementary schools.

The purpose of this research is to analyze the use of inquiry-based learning design in improving students' conceptual understanding. This research uses the literature study method. The literature study method is conducted by collecting and reviewing various relevant literature, including scientific journals, books, articles, and research reports that discuss the topic of inquiry-based learning and its relation to students' conceptual understanding. The results of this study show that inquiry-based learning strategy is an approach that places students as the center of learning, encouraging them to think critically and discover knowledge independently, while the teacher acts as a facilitator in the process of formulating problems to draw conclusions. This method is effective for developing students' cognitive, affective and psychomotor abilities and adapts to their individual learning styles, although it can be a challenge for students who are used to conventional learning. Meanwhile, students' concept understanding includes the ability to master, apply, and explain a concept through various indicators, such as giving examples, distinguishing, and applying concepts in various situations.

Pesantren as a traditional Islamic educational institution has a significant role in the life of Indonesian society, especially in areas where the majority of the population is Muslim, such as in Bangkalan Regency, Madura. Because over time, apart from being an educational institution, pesantren also have an important role in the social and religious life of the community, not only focusing on religious education, but also starting to play a role in the economic sector, especially in developing the economic independence of pesantren which is expected to support the halal ecosystem.  The main objective of this study is to find out the strategies of pesantren in increasing economic independence as well as its impact on the halal ecosystem. This study also provides recommendations regarding the development of collaboration with various parties to optimize the potential of the halal ecosystem in Madura. In this study, researchers used a descriptive qualitative approach. Researchers will examine in depth the Al Falah Kepang Islamic Boarding School in Bangkalan Regency which is active in developing an independent economy. Data will be collected through in-depth interviews, observation, and documentation. This approach was chosen to comprehensively explore the strategies implemented by pesantren that influence the development of the halal ecosystem.

In the midst of increasingly rapid technological developments, Artificial Intelligence (AI) technology has also been formed as a form of development. The presence of AI technology helps many people complete their work. Including strategic activities in the decision-making process for business development. This research aims to discuss the role of artificial intelligence technology in improving decision making in the business development process by focusing on the Management Information Systems (SIM), Micro, Small and Medium Enterprises (MSMEs), and finance sectors. With a literature review used as a comprehensive research method, it involves collecting and analyzing articles related to the topic from various academic sources. The research results show that Artificial Intelligence (AI) can improve the efficiency and accuracy of decision making through in-depth analysis and algorithm-based predictions. In the Management Information Systems (MIS) sector, artificial intelligence contributes to business automation processes and information management, in the MSME sector, artificial intelligence helps in understanding consumer behavior and market trends. Meanwhile, in the financial sector, AI plays an important role as a risk analyst, financial manager and investment manager. This research is expected to provide knowledge for corporate organizations about the role of artificial intelligence technology in improving the decision-making process.

For humans, language functions as a vital communication tool in life because language is a communication tool for humans or society to interact, and words are useful in conversation. The thing that will be discussed in this research is connotative meaning, namely the meaning of impressions or associations that are usually emotional in nature that are evoked by a word regardless of the boundaries of the dictionary or its basic definition. The aim of this research is to explain the connotative meaning contained in Dr. YouTube. Richard Lee: Kiki Putra Exposes UN Fraud. In analyzing YouTube content, researchers used a qualitative approach and the type of research was descriptive qualitative. The results of this research contain 10 statements of connotative meaning, including the following: 1). Silence, 2). Buying a chair, 3). Overslept Hero, 4). You are handsome, you are a wolf, 5). Government eyes, 6). Shoot at UI, 7). Mummy, 8). Humble, 9). If you attend high school, 10). Dropout.

Conflict is an inseparable part of human interaction and occurs at various levels of life, from individuals, groups, to society. This article discusses the sources, signs and factors that trigger conflict which are often interrelated in creating disputes. Conflicts can arise due to differences in interests, values, unequal distribution of resources, or imbalances of power. Signs of conflict generally appear through tension between individuals or groups, communication breakdowns, and the emergence of aggressive or resistive attitudes. Factors causing conflict are further understood as the result of structural and psychological elements such as misunderstanding, stereotypes, injustice and dissatisfaction. Understanding the sources, signs and causes of conflict provides valuable insight into efforts to manage and resolve conflict effectively, whether through dialogue, mediation or sustainable conflict transformation approaches.    

This study ams to find out more clearly how the process of unloading sugar from the Dancewood SW ship to the truck by PT. PBM Gelora Perkasa Belawan starts from before the unloading process until it is finished. The stevedoring company is a unit of activity carried out at the port, especially the Ujung Baru Belawan port. PT PBM Gelora Perkasa Belawan as a company engaged in the field of stevedoring plays a very important role in the activities at the Ujung Baru Belawan port. Government agency officers related or associated with the activities of ships entering and leaving the port organized by the shipping company are the Belawan Man Harbormaster's office, Port Authority, immigration, PT Pelindo, Customs and Excise. This ams to find out about the process of unloading sugar from the Dancewood SW ship to the truck at PT. PBM Gelora Perkasa Belawan, and also to find out the obstacles found during unloading at the Ujung Baru Belawan port. The method used by the author in completing this paper is Field Research to make it easier for the author to complete this paper and Library Research, the author obtans material or paper materials and books in the library or other reading sources related to the topic of discussion taken.

Rural economic transformation is a strategic step in improving the welfare of rural communities, especially in the era of globalization that drives intense market competition. One important aspect of this transformation is education and the implementation of halal production labeling. The application of halal labels not only increases consumer trust but also opens up opportunities for local products to be exported to global markets that increasingly emphasize product halalness. Education about the importance of halal certification at the village level becomes crucial in enhancing the quality and competitiveness of local products. Moreover, empowering communities through training and mentoring in the halal certification process can accelerate economic transformation. This research aims to analyze the impact of education and the implementation of halal certification on rural economic growth and identify the challenges faced in the process. The findings reveal that villages that have implemented halal certification experienced increased income, wider market access, and improved product quality. However, obstacles such as a lack of knowledge and high certification costs need to be addressed through more inclusive policies and government support.

The Timorese tribe has a pamali or prohibition not to be related or marry the same clan in one tribe or blood relations for people who are related by blood will be subject to customary sanctions by the traditional chief. The case of incest rape occurred in Nuapin Village, Fatumnasi District, South Central Timor Regency, this rape resulted in the victim experiencing an unwanted pregnancy by the victim and her family because the victim was pregnant with a child from her blood family which is prohibited in Timorese customary law, so she chose to have an abortion. Law No. 36 of 2009 concerning health and its Implementing Regulations excludes the act of abortion due to rape even though it is prohibited in the Criminal Code. In this case, the act of abortion is carried out as a result of incest rape and will be reviewed based on customary criminal law. The type of research used in this study is empirical research with a sociological juridical approach, namely field research whose object is about events and phenomena that occur in society. Data collection was carried out with two events, namely interviews with 4 people and literature studies. The data obtained were then presented in a qualitative descriptive manner. The results of this study show that: (1) The existence of criminal law prohibits the legalization of abortion due to incest rape, abortion is only allowed in emergency medical conditions in accordance with Law Number 36 of 2009 and Government Regulation Number 61 of 2014. (2). The legality of customary criminal law for abortion due to incest is carried out in Nuapin Village because it is considered to violate customary and pamali law.  

Health is a state of health, both physically, mentally, spiritually and socially that allows everyone to live productively socially and economically. Health is based on legal provisions, including health law. The development of criminal acts in the field of health sciences One of the crimes in health law that is rampant is the crime in the field of pharmacy, one of which is circulating pharmaceutical preparations of drugs without a distribution permit. Drugs without a distribution permit cannot be freely traded to the public. This is not without reason, unlicensed drugs must be consumed in the right dosage so as not to endanger the health of the public or the people who consume the drug. This research is a normative juridical research using secondary data through literature studies, namely by using research on various sources of books, laws and regulations related to the crime of producing and distributing pharmaceutical preparations without a distribution permit. From the research conducted, it can be concluded that the application of criminal sanctions against criminal offenders who circulate pharmaceutical preparations without a distribution permit is contained in several laws and regulations, namely, Law No. 17 of 2023 concerning Health and Law No. 36 of 2009 concerning Health as a means of crime prevention. The implementation of this law is expected to ensnare the perpetrators of the crime of distributing pharmaceutical preparations without a distribution permit.

This service program aims to provide introduction and understanding to the community as Micro, Small, and Medium Enterprises in Palangka Raya City in using non-cash payments or QR, because the QR payment method is considered very effective in modernizing the payment system and can increase the efficiency of the payment process in the MSME business world. The process of implementing this service uses a qualitative activity method with a type of interactive training that involves MSME actors directly, where MSME actors are given a brief understanding of the introduction and procedures for using QR technology as one of the payment methods in Business. The results of the implementation of this service activity show that there is a lot of interest from MSME actors to use QR as a means of payment, because of the minimal risk of errors from the administration of financial calculations, as well as the ease of use and can reduce the circulation of banknotes. By adopting QR in business, it can help MSMEs to have a wider market reach and can increase their selling competitiveness in the wider digital era. The circulation of the use of QR as one of the payments for MSME actors, proves that community empowerment through the use of QR Codes in Palangka Raya City is a success of the empowerment program.

This research aims to identify the fundamental differences between investment and online gambling, as well as their impacts on society. The method employed is a qualitative approach with descriptive analysis through interviews with financial experts and surveys of the public to measure their understanding of both activities. The results indicate that many individuals still perceive investment as a form of gambling despite the fact that they possess distinct characteristics; investment is conducted based on analysis and long-term strategies, while online gambling is speculative and high-risk in nature. The conclusion of this study emphasizes the importance of financial literacy education in enhancing public understanding and preventing financial losses due to online gambling practices.