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The study sought to find the effect of E-administration in its various aspects on functional performance in the University of Misan/ College of Law. The target population was all members of the College of Law, N=40. The questionnaire was used as a tool for data collection, and distributed to the research groups, of which 33) questionnaires were collected and statistically analyzed. Data Processing and Analysis The SPSS 26 software was used to process and analyze the questionnaire information to calculate the arithmetic mean, standard deviation, correlation coefficient, and impact coefficient. One of the very significant findings was that "there is a statistically significant relationship between the research variables, and this will lead to satisfactory results that would contribute to solving and handling the problems which the researched college may encounter. At the end of the research, it was concluded that the recommendations which was concluded for the need for (Continuous Updating of the Software of Electronic administration systems according to the needs of work).

The values ​​of Pancasila are starting to fade in the younger generation, namely the rampant brawls that occur between students, then the western way of dressing, attitudes and manners that are far from Indonesian customs and culture. The rampant cases of murder, theft, hoax cases and the worsening use of good and correct Indonesian because the younger generation prefers to use slang and the rampant behavior that deviates from customary values. Therefore, we, the Community Service Activity Implementation Team, want to share the knowledge we have with YPPK Teruna Bakti High School Students regarding the Strengthening of Pancasila Values ​​in High School Students.

Essentially, humans are equipped with their own individual characteristics from birth. However, over time, new traits will form and become the characteristics that are attached to each individual. The purpose of this study is to examine the character education program in the Pasukan Khusus Extracurricular at Senior High School 1 Cerme, the management process conducted, supporting factors and optimization activities, as well as the inhibiting factors and their solutions. The research method used is qualitative with a case study type. Data collection techniques include interviews, observation, and documentation. The data validity test used is credibility testing. The Pasukan Khusus Extracurricular at Senior High School 1 Cerme has five character education programs, namely: junior training (diklat junior), upgrading character, nationalism visits (kunjungan nasionalisme), attribute inspection (pemeriksaan atribut), and routine evaluations (evaluasi rutin). Pasukan Khusus Extracurricular at Senior High School 1 Cerme follows the stages of character education program management well, starting from planning, organizing, implementation, and supervision. Supporting factors include a high commitment from human resources, intensive communication between parties, support from the school, and a positive organizational culture. The optimization activities emphasize commitment and loyalty among members, full support for the program from the school, and the preservation of a good organizational culture. There are also inhibiting factors such as limited financial support, the time-consuming permission process from the school and parents, and some human resources who engage in deviations. The solutions to these problems include member contributions, sponsorships, minimizing the use of funds, submitting proposals well in advance of program implementation, and issuing warnings and sanctions to members who violate the rules.

This study set out to investigate the connection between Nigerian deposit money banks' financial success and their dividend policies. This is accomplished by reviewing existing theoretical and empirical the signaling hypothesis served as the foundation for the study and the creation of literature. The Financial Statements and Annual Reports of 18 (18) Deposit Money Banks in Nigeria for the years 2015–2019 provided the data for this study, which used a longitudinal survey research approach. The arithmetic mean, standard deviation, minimum and maximum values, and the Auto-Regressive Distributed Lag (ARDL) regression technique were used to analyze the data produced for this study using both descriptive and inferential statistics. E-Views version 10 was used to calculate these. The study's conclusions showed that dividend policies had a mixed impact on the financial performance of Nigerian deposit money institutions. However, the dividend pay-out ratio significantly and negatively correlates with financial performance (return on equity), dividend yield has no discernible impact on the financial performance (ROE) of Nigerian deposit money institutions. The greatest African economy is that of Nigeria, which was rated as Determining the percentage of dividend payments that would improve financial performance in terms of return on equity requires management of deposit money banks to have a strong and sound dividend policy in place. They should also put in more effort to raise dividend yield and improve its influence on the financial performance (return on equity) of deposit money banks in Nigeria.

This research seeks to find an approach between modern trends in management accounting and cost reduction. The research problem was represented by a number of questions with the aim of identifying the intellectual and applied frameworks of its variables, and then diagnosing the level of interest in it in the field, as well as identifying the appropriate procedures by the company. Three main hypotheses were developed to measure the level of correlation and influence between the research variables. The research was conducted in Al-Enjaz Juice Manufacturing Company as a field for research and testing its hypotheses. The target cost method, the cost method based on activities, and the balanced scorecard method were adopted. The research used many statistical methods in the analysis, such as standard deviations, arithmetic averages, with the help of statistical programs (SPSS.var.29). A set of results was reached, the most important of which is the existence of a correlation relationship and the influence of modern management accounting applications in reducing costs

This research aims to understand the impact of the integration between artificial intelligence (AI) technologies and cyber security on administrative decisions in three aspects: (1) decision-making speed, (2) decision accuracy, and (3) decision effectiveness. A sample of 150 employees was drawn, and a survey was used to gather the required information. Data analysis was conducted using the statistical program SPSS 25, employing various statistical methods such as mean, standard deviation, correlation coefficient, and simple linear regression. The research concluded with several findings, the most important being: The integration of AI technologies and cyber security leads to improved speed, accuracy, and effectiveness of administrative decisions, The researcher recommended that institutions adopt AI technologies to enhance their cyber security systems, particularly in areas like machine learning and big data analysis.

Social and economic welfare reflects the quality of life in a region and is influenced by local social, economic, and environmental factors. East Java, as the second most populous province in Indonesia, faces challenges in improving the welfare of its residents, particularly due to varying regional characteristics such as employment, education, and population demographics. To understand the patterns of interrelationships among factors affecting welfare, this study conducted a klaster analysis to group regions based on similar characteristics. The klaster analysis employed both hierarchical (complete linkage) and non-hierarchical (K-means) approaches to determine the optimal number of klasters. The results revealed that the level of diversity across regions in East Java tends to be homogeneous in social and economic aspects, with average values exceeding standard deviations. Assumption tests for the klaster analysis confirmed that the data met the assumptions of multivariate normal distribution and dependency.Through hierarchical (complete linkage) and non-hierarchical (K-means) klaster analysis, two main klasters were formed, dividing districts/cities in East Java based on welfare characteristics. Using the complete linkage method, 27 regions were grouped into klaster 1, and 11 regions into klaster 2, while K-means grouped 26 regions into klaster 1 and 12 regions into klaster 2. Out of the six variables used, one variable was found to be insignificant in influencing the klastering results. Based on the mapping results, the grouping aligns with similar criteria, where urban areas predominantly fall into one klaster, and the other klaster is dominated by rural areas.

The current research examines the interactive role of brand love in its dimensions (brand passion, brand familiarity, brand commitment) and obsession with brand in the customer-oriented deviation represented in (financial motives, ego motives, motives of revenge), and accordingly, the opinions of some customers towards some tourism and travel companies have been surveyed by five companies (Bright Light Company for Tourism and Travel, and Al-Mohib Company for Tourism and Travel,  And the Banner Summit Company for Travel and Tourism, Al-Shams International Company, and Icor Company) for the period (June to late August 2024) and customers showed great cooperation by responding to the paragraphs of the study tool, Accordingly, (593) opinions were collected from the opinions of customers dealing with these companies, and the descriptive analytical approach was adopted in building and interpreting the study variables through the use of statistical packages for the program (SPSS&AMOS). V.28) The results presented that the interactive role of brand love and obsession with tourism companies is closely related to addressing customer-oriented deviation and this motivated these companies to develop their capabilities by providing comfort, air conditioning and distinctive services, but in theory the research has shown a conceptual relationship between brand love and obsession with customer-oriented deviation through what was presented by some previous studies.

Islamic banking in Indonesia has experienced significant growth alongside increasing public interest in financial products that comply with Islamic principles. However, in practice, there are still challenges that prevent Islamic banking products and services from fully meeting Sharia standards. Some of the issues include the use of wadiah contracts in current accounts, which deviate from their original concept of safekeeping; the application of murabahah contracts for financing consumptive goods, which contradicts their intended purpose; the frequent misuse of ijarah muntahia bit tamlik (IMBT) contracts for speculative purposes; and mudharabah contracts with unfair profit-sharing ratios. Additionally, factors such as a lack of understanding of Islamic finance, competitive pressure from conventional banks, inadequate supervision, and differing interpretations of Sharia law further hinder the implementation of fully Sharia-compliant products and services. To resolve these challenges, various efforts are needed, including enhancing the quality of human resources through education and training, implementing stricter supervision by relevant authorities, developing clearer and more comprehensive operational standards, and fostering closer collaboration with Islamic scholars for accurate legal guidance. These steps are expected to help Islamic banking fully adhere to Sharia principles, increase public trust, and support the growth of the Islamic finance industry.

The purpose of this study is to show how much green finance—which includes investments in renewable energy, sustainable infrastructure, green technology, social investment, and green bonds—can help a sample of Iraqi bank employees achieve sustainable financial performance, including accounting, marketing, and comprehensive performance. The research problem was that the banking system and the government must work together effectively to provide the required financial tools, such as low-cost bank loans and exemptions from environmental taxes, in order to achieve sustainable financial performance and make the shift to a green economy. By examining the connection between these factors, two primary hypotheses were created to gauge the degree of influence and linkage. The primary instrument for gathering information pertaining to the field component of the study was the questionnaire form. There were 179 people in the sample. The study included a variety of statistical techniques, including standard deviations, arithmetic averages, and structural equation modeling with the aid of statistical tools (spss.var.29, amos.var.26). The most significant of the conclusions drawn was that green financing has a morally beneficial effect on sustainable financial performance.

The budget is an important tool in the managerial decision making process. As a structured financial guide, budgets help managers plan, coordinate and control company resources. Through budget preparation, managers can determine cost requirements, allocate resources effectively, and set financial targets that support the achievement of organizational goals. Additionally, budgets serve as performance evaluation tools, allowing managers to compare actual results with projections, identify deviations, and take necessary corrective actions. Using the right budget also helps management reduce health risks, increase operational efficiency, and ensure that strategic decisions are based on measurable and accountable information. Thus, the budget plays a crucial role in supporting a more rational and focused decision-making process.

This analysis discussed the Taboo Words Used in Murder Mystery 2 Movie. The objectives of this study are to identify and describe the types and the functions of taboo words used in Murder Mystery 2 movie and to determine the most frequently used categories of the types and the functions of taboo words. Data were collected using note-taking and observation techniques. Mix method is used to categorize the types and functions of taboo words and determine their frequency. The results of discussion found seven types of taboo words with 175 occurrences taboo words. The most frequently used type is religious taboo (57.1%), predominantly involving the use of the word “god” with 82 occurrences, followed by scatological references and disgusting objects (21.1%), insulting references to perceived psychological, physical, and social deviations (11.4%), offensive slang (5.7%), sexual references (2.2%), animal names (1.7%), and ancestral allusions (0.5%). There are three functions of taboo words identified with 177 occurrences. The main function is to achieve personal outcomes (71.8%), primarily to intensify negative emotions, with 91 occurrences, followed by intensifying positive emotions and catharsis, each with 18 occurrences. Other functions include achieving interpersonal outcomes (17.5%), inconsequential outcomes (9.6%), and literal or denotative use (1.1%).

The current research aims to measure the impact of applying digital transformation represented by (technologies, digitization of operations, databases, human cadres) on the effectiveness of accounting information represented by (appropriateness of accounting information, and reliability of accounting information), among a sample of employees in private banks in Baghdad Governorate, with a strength of (183) employees. In order to achieve the research objective, the questionnaire was adopted to collect data related to the research variables, and the descriptive analytical approach was adopted in the research and then analyzed by adopting some statistical methods such as (arithmetic mean, standard deviation, linear correlation coefficient, simple and multiple regression coefficient), and the results were reached using statistical programs such as (SPSS.V.29) and (Amos.V.26) to analyze the data to reach the conclusions, the most prominent of which was that digital transformation contributes to completing routine operations, reducing the time required to complete tasks, increasing accuracy in operations, and reducing human errors through the use of digital systems.

The current research aims to measure the impact of strategic vigilance through its dimensions (strategic vigilance, competitive vigilance, technological vigilance, environmental vigilance) on strategic success in its dimensions (survival, growth, adaptation), and the problem of the study is defined in the following question: What is the role of strategic vigilance in achieving strategic success? The aim of the study came to identify the role that strategic vigilance can play in achieving strategic success. The questionnaire form was distributed to a sample of lecturers at Samarra University, with a strength of (88) lecturers. The research used a descriptive analytical approach, which was followed by statistical methods like arithmetic mean, standard deviation, linear correlation coefficient, simple and multiple regression coefficient, and statistical programs like SPSS.V.29 and Amos.V.26 to analyze the data and draw conclusions. The most notable of these claims was that strategic vigilance influences strategic success.

This study seeks to examine the role of responsibility accounting in cost control, with a focus on cost centers. Responsibility accounting helps organizations control costs by assigning cost responsibility to each cost center manager. Through this system, costs incurred can be monitored, controlled and reported accurately. This study uses a literature review method from various empirical studies that examine The implementation of responsibility accounting in the responsibility accounting process is underway public and private sectors. The results of this study indicate that the implementation of responsibility accounting is effective in cost centers is able to increase operational efficiency and minimize budget deviations. However, challenges in separating controlled and uncontrolled costs as well as limited organizational structures in some companies are still obstacles to the effectiveness of cost control. This study highlights the importance of cost segregation and active management participation in budgeting to improve cost center performance.

Organizational Citizenship Behavior (OCB) refers to voluntary actions that are not directly rewarded by the formal reward system but that contribute to organizational effectiveness. Organizational citizenship behavior (OCB) is a reflection of the added value of employees and contributes to job performance, job satisfaction, and organizational commitment. PT Erindo Mandiri is a company engaged in the production of bottled mineral water. This study aims to evaluate the effect of job satisfaction and organizational commitment on organizational citizenship behavior (OCB) at PT Erindo Mandiri, as well as to ascertain how HR management can improve company effectiveness through OCB. In this case, the researcher employs an associative method with the objective of discerning the impact of job satisfaction (X1) and organizational commitment (X2) on the organizational citizenship behavior variable (Y) at PT Erindo Madiri. The results of the research conducted at PT Erindo Mandiri indicate that job satisfaction and organizational commitment exert a positive influence on organizational citizenship behavior (OCB). The conjunction of these two variables engenders augmented individual and collective efficacy, as well as organizational systems that culminate in superior HR performance, characterized by minimal absenteeism and negligible deviations.

Posyandu is expected to be able to detect any deviations in growth and development early and provide recommendations to immediately visit related health services. Stimulation recommendations are also given if the detection results show that there is dysfunction in growth and development, so that the dysfunction does not experience more severe disorders. Delays in growth and development in children that are detected early are very important and are part of the duties of posyandu cadres. There are several applications that can be accessed by the community at home, such as the "Nutritional Status Check", "Nutrition Calculator", and "PRIMAKU" applications, where these applications can be downloaded using a smartphone on the Google Playstore, these applications can be used to help parents monitor their children's growth and development while at home. 5 The Ministry of Health has launched the book Stimulation, Detection and Early Intervention of Growth and Development (SDIDTK) (Karima et al., 2021; N et al., 2019).

This research aims to analyze the determination of the internalization of BerAKHLAK work culture in constructing apparatus integrity within the Social Services Department of East Java Province. In the context of modern bureaucratic transformation, Civil Servants (ASN) are required to have a strong work culture foundation as a moral compass to avoid practices that deviate from professional ethics. The Social Services Department possesses unique characteristics as it interacts directly with vulnerable social groups, necessitating personnel with unwavering integrity and moral immunity against the temptation of abusive authority. Utilizing a qualitative descriptive approach with a case study design, this research dissects the phenomenon of value internalization holistically through in-depth interviews, observation, and documentation. The results indicate that the internalization process of BerAKHLAK (Service-Oriented, Accountable, Competent, Harmonious, Loyal, Adaptive, and Collaborative) is carried out through a social construction dialectic encompassing stages of externalization, objectification, and internalization. Phenomenological findings suggest a paradigm shift from formalistic integrity toward substantive integrity, where values ​​such as Accountability and Loyalty are no longer viewed merely as regulatory burdens but as manifestations of moral responsibility rooted in individual conscience. The habituation process through routine actions, such as consistently precise data verification, has created an "ethical sedimentation" that transforms honest behavior into an instinctive or automatic self-governing action. Furthermore, the Harmonious and Collaborative dimensions have successfully established peer-supervision mechanisms and a collective social identity that strengthens the organization's moral fortress through collective social shame against deviations. The integration of Competent and Adaptive values ​​also proves to be a primary determinant in mitigating ethical risks, where technical professionalism encourages personnel to remain transparent despite complex field pressures. Overall, the internalization of BerAKHLAK work culture has successfully reconstructed the integrity of the East Java Social Services apparatus into a stable social reality, which not only transforms work methods but also builds public trust through quality and equitable service.

Accounting procedures have proven their importance for all economic units, through the quality of information they provide and their commitment to instructions and laws or through providing consultations to avoid making mistakes by decision makers. The spread of the phenomenon of corruption has become a clear phenomenon in varying proportions in many economic units, and therefore its effects Corruption on economic and social life has led to obstructing the wheel of progress and construction, loss and waste in financial and technical terms, and moving away from achieving the goals and development plans drawn up for the progress of the Iraqi environment and moving it towards the framework of the public interest and activating the wheel of progress. The research aims to demonstrate the ability of accounting through its procedures and the auditing process followed and the professional ability of the accountant through his acquired experiences to limit this phenomenon and work to reduce and limit it, since the accounting profession is the basic foundation that can access real and confidential numbers and documents and ensure the extent of management’s commitment to instructions. The laws and regulations in force are within the legislation and laws to limit any deviation in work that could lead to loss of opportunities for progress in completing work, and moving away from personal interests to reach the public interest.The research also focused on the methods that can be followed to reduce the administrative and financial corruption gap. The researcher relied on a questionnaire distributed to a group of accountants and auditors, academics and professionals, and relying on SPSS statistical analysis to reach the research requirements and reach the most important conclusions and recommendations. Among the most important Conclusions: There is a relationship between the accumulated experience of those working in accounting and oversight to reduce the phenomenon of administrative corruption. The researcher also recommended the importance of relying more on those with accumulated experience at work, especially in the field of oversight within the formations of economic units.

. Abdullah Nashih Ulwan is one of the figures of Islamic education who pay great attention to children's education, through his books Tarbiyatul Aulad Fil Islam he explained the concept of monotheism education for children, the many cases of deviations from Islamic law committed by teenagers. This research aims to provide special knowledge to educators regarding monotheism education materials as well as educational methods. This research method is library research or literature and data analysis using content analysis methods. The results obtained are material for children's monotheistic education including: introducing the oneness of Allah SWT, instilling devotion to the power and supervision of Allah SWT, introducing Rasulullah SAW and teaching them to read the Qur'an and Islamic law. It is hoped that educators will understand the concept of providing monotheism education to children and be able to implement it.