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Community service activities were carried out in Lembang Rantedada, Mengkendek District, Tana Toraja Regency. The problems found in Lembang Rantedada, especially in Rantedollok Hamlet, namely in Lembang Rantedada there are no educational institutions such as elementary, junior high, and high school, Therefore, children in Lembang Rantedada look for schools that are close to their homes, so some of them do not know each other and children in Lembang Rantedada spend more of their time playing online games, thus affecting their interest in learning. The solution used to overcome the problem is to provide additional lessons to elementary and junior high school students through tutoring conducted 2 times a week in three hamlets. The learning used is the Lecture and Role Play method. The parties involved in the guidance are students. The results achieved from the tutoring are elementary and junior high school students in Lembang Rantedada can get additional learning outside of learning at school, increasing students' interest in learning where through Bimbel activities students are prepared to be independent in learning and also they can get to know each other

This community service activity aims to improve the understanding and capacity of Dasawisma members in implementing the core Dasawisma programs as an effort to support family health development and community-based empowerment. The activity was conducted at Dasawisma Asoka RT 07, Bukit Timah Sub-district, Dumai Selatan District, Dumai City. The methods used included lectures, simulations, and discussion sessions tailored to the characteristics of adult learners and community practitioners. The results showed an increase in participants' understanding of the roles, functions, and importance of the core Dasawisma programs. Participants demonstrated high enthusiasm and active participation throughout the activity and were able to identify challenges and needs in implementing Dasawisma activities in their neighborhood. This activity contributed positively to strengthening the role of Dasawisma as a frontline community institution in supporting family health programs, environmental cleanliness, and social welfare at the neighborhood level. Continuous assistance is recommended to ensure that the knowledge gained can be consistently implemented and generate sustainable impacts for the community.

This research explores the effectiveness of spiritual guidance, especially the Islamic approach, in dealing with juvenile delinquency. The adolescent phase, as an important transition period, tends to be marked by significant physical and mental changes. Uncontrolled juvenile delinquency can be detrimental to individuals and society. Research emphasizes the application of spiritual guidance to early adolescents and pre-adolescents to prevent deviant behavior. Spiritual guidance, as a process of providing direction and advice with religious values, has a crucial role in forming positive character. Findings from previous research show that spiritual guidance, including Islamic counseling, vent sessions, and religious activities, is effective in reducing levels of juvenile delinquency. Teenagers who receive spiritual guidance tend to have a positive mindset, use their time well, and have a better religious understanding. Although the study makes important contributions, resource limitations, methodological variations in previous studies, and the lack of long-term studies need to be addressed. Therefore, future research must overcome these limitations to provide deeper insight into the role of spiritual guidance in dealing with juvenile delinquency.    

This research aims to analyze the institutional system of coconut agro-industry businesses in Konawe Islands Regency, Southeast Sulawesi Province. The scope of this research is the institutional processing business, namely institutional form, raw material requirements, institutional structure, capital, decision making, data collection techniques through interviews, FGD and expert questionnaires (ISM). Based on the research results, it shows that: The key elements of the palaku coconut processing business development system in Konawe Islands Regency are coconut farmers and consumers of processed coconut products. The key elements needed by players in the coconut processing business development system are easy access and guaranteed marketing of processed products, the need for rehabilitation, intensification and extensification of coconut plants. Sustainability of institutional development of coconut processing businesses requires assistance from universities (PTN-PTS) whose role is to connect between parties which have been an obstacle for farmers and coconut processors.

Character building is one of the most crucial aspects in supporting national development in the current era of globalization. Education is not only intended to transfer knowledge, but also plays a role in shaping the personality and moral values of students from an early age. This is important so that students have a strong character provision to face the challenges of the ever-changing era. Instilling character values from an early age is expected to be a fortress in maintaining students' personal and social integrity. The purpose of this study is to determine and describe the role of teachers as role models (modeling the way) in the process of character building for students in the Elementary Madrasah environment. The approach used in this study is a qualitative approach with a descriptive research type. Data collection techniques are carried out through direct observation in the field and in-depth interviews with teachers, principals, and students involved in learning activities. This research was conducted in an Elementary Madrasah that has implemented an exemplary approach in the character education process. The results of the study indicate that the role of teachers as role models is very influential in shaping the character of students. The attitudes, words, and actions of teachers in everyday life in the madrasah environment are real examples that are imitated by students. Thus, it can be concluded that the modeling the way strategy is very effective in internalizing character values to students at the Madrasah Ibtidaiyah level.

Micro, Small and Medium Enterprises have a very important role in the national economy. One of the drivers of MSMEs is women who contribute 64% of Indonesian MSMEs. Finance has a very important role in starting a business. Based on the information we got, it can be concluded that Dharma Wanita mothers are still confused about how to start a business from their husband's limited income, therefore we help Dharma Wanita mothers how to manage their income so that they can set aside part of their income which will be used as capital in starting a business. The method of implementing this service is carried out by means of presentations and interactive discussions. The result of this service was that the women of the Dharma Wanita Association of the National Park Hall were very enthusiastic about the event. This could be seen from the many questions asked related to family financial management

Finding dependent variables that affect tax evasion is the goal of this study. The three variables that are calculated independently are leverage, profitability, and business size. Secondary data for the years 2021–2023 that is gathered annually from the Indonesian Stock Exchange is used in this study. The purposive sampling strategy was applied for four years, from 2021 to 2023, to gather 84 samples from 26 companies. This research was processed using the Eviews 10 application. Multipliers such as Chow, Lagrange, and Hausman are employed. The employment of leverage affects tax evasion. Profits and company size, however, have no bearing on tax evasion

In the rapidly evolving landscape of global business entites, organizational effectiveness plays an increasingly crucial role. The success or failure of an organization is heavily dependent on the quality of human resources, recognized as the most vital organizational assets. This research aims to measure human resource accounting and explore the concept of behavioral accounting in two critical contexts: human resource accounting (HRA) and social accounting. The research method employed is qualitative, focusing on past and current phenomena. Findings indicate that, from a conventional accounting perspective, human resources have not been fully recognized as assets. Human resource accounting is a novel concept in financial accounting, requiring further research. This understanding emphasizes that employees are considered organizational assets through a cost or human value approach. The implication is the need for integrating behavioral dimensions in human resource management and social aspects in accounting decision-making to enhance organizational effectiveness holistically. This research is expected to contribute to the development of behavioral accounting theory and practice, providing insights into the role of accounting in social and human resource contexts.

This study aims to explore the role of English proficiency in accounting information systems, as well as its implications for global financial reporting. The study was conducted for one month in January 2024 at STIE Ganesha, involving 20 college students. The research method used is a qualitative approach, with data collection through interviews and observation. The findings show that English proficiency has a significant impact on the use of accounting information systems and understanding of global financial reporting. The implications of this study emphasize the importance of developing English language skills among accounting students and professionals to improve the quality of financial reporting accessed globally. This research is important because it fills a gap in understanding of the role of English proficiency in accounting information systems for global financial reporting. The implication is that a better understanding of the relationship between English proficiency and needs in the context of accounting information systems will help prepare accounting students for more success in their careers, especially in an increasingly connected global business environment. In addition, this research can also provide new insights for educational institutions and the world of work in designing curricula and training that are more relevant and effective in preparing accounting professionals to deal with future global challenges.

The role of cheating religion in academic cheating is the focus of this study. This study included 137 Fajar University Makassar students who attended lectures during the Covid-18 outbreak. In this investigation, saturated samples were used. Questionnaires were used to gather the data, which was then analyzed using path coefficient analysis using the Smart PLS tool. The result of this study is that academic pressure effects academic cheating behavior; opportunity does not influence academic cheating behavior; rationalization influences academic cheating behavior; capacity to influence academic cheating behavior; ethics According to the findings of multigroup study, religiosity is modest and reduces academic cheating, but not significantly. Religious students are more likely to avoid academic cheating while being under less pressure in terms of opportunity, talent, justification, and ethics. At Fajar University Makassar, there are several ways to prevent academic cheating, including conducting outreach activities about cheating and its consequences, informing students that cheating will be caught and announced, and ensuring that students do not work in an unsatisfactory manner. fraud, demonstrating that any fraud would be penalized, educating kids to write without cheating, and encouraging them to conduct ethically.

In the field of education, organizational culture and the school environment are critical variables that must be considered. Of course, this immediately improves teacher performance, which in turn improves school quality. In practice, State Elementary Schools in the Buah Batu District have established an organizational culture and created a welcoming school atmosphere, yet this appears to be insufficient. It is still discovered that instructors' behavior in carrying out their tasks does not adhere to the established culture, and there are many teachers who have not earned teaching credentials, which is an intriguing issue to explore. The quantitative approach used in this study is descriptive statistical analysis. 78 respondents were given questionnaires with the expectation that they would be able to answer the research objectives. SPSS version 25 was used for statistical testing. According to the findings of the research, organizational culture and the work environment have an impact on teacher performance, both individually and collectively. Several recommendations are made to school principals, supervisors, and instructors in the study that will help them enhance their performance.

The 2013 curriculum focuses on developing students' knowledge, understanding, abilities, values, attitudes and interests, with the aim of enabling them to apply this knowledge in a practical way. At the same time, it encourages independent learning based on each student's abilities, while providing opportunities for the development of character and important skills. This research uses a qualitative descriptive approach using a literature study review. This research aims to determine the differences between the 2013 Curriculum and the Merdeka Curriculum in various aspects, including characteristics, objectives, competencies, assessment methods and roles. The findings of this research can help the government choose a more effective curriculum for students, thereby optimizing the learning process for their future. Based on the research we conducted, we have drawn conclusions and provided recommendations to the government, emphasizing the need for well-developed policies, thorough outreach, and comprehensive teacher training before implementing curriculum changes. In the end, it is the teacher who will be directly involved with students in the learning process.    

The development of the times is so fast that the role of education becomes very important in helping students to have a high skilled side.  The use of project-based learning models is one way to help students think creatively. This learning model is often called project-based learning which is included in the independent curriculum. The project-based learning model is designed to facilitate the development of students' creativity skills through the application of real projects that are relevant to the learning material.  This research uses a qualitative method based on literature study. The data contained in this study comes from previous studies that have been documented in the form of journals and books.  The results showed that the application of project-based learning model was significantly able to improve students' creative thinking ability. Students showed improvement in the ability to formulate new ideas, solve complex problems, and collaborate effectively. In addition, they developed positive attitudes towards learning, increased motivation, and experienced improvements in the understanding of learning concepts. This research contributes to understanding the use of project-based learning model, as an effective strategy to enhance students' creativity in educational contexts. The application of the findings in this study can help educators and policy makers    

This research is intended to provide an in-depth understanding of physics material regarding upward vertical motion, downward vertical motion, and free fall motion using a demonstration learning model. The purpose of this article is to provide a reference learning model that can be used by teachers when presenting physics material so that it is not boring and is easy to understand. This learning model is effectively applied in almost all physics material, including upper vertical motion, lower vertical motion, and also free fall motion. Because the teacher's role is important in increasing students' interest in learning and making the class atmosphere more enjoyable when delivering the material, this article is very helpful and can be a reference source that can be used when determining the model for learning movement material.

The aim of this research is to describe the learning outcomes of Class III Students' Islamic Religion through the Role Playing Method. The type of research used in this case is in the form of classroom activities and is descriptive in nature with quantitative techniques. From the results of Classroom Action Research (CAR), student learning outcomes can be improved by using role-playing techniques in learning Islamic Religion. The highest scores, averages, and completion rates of students in each cycle, indicating substantial results. The highest scores obtained per cycle were 80; 90; 100, average 58.70; 69.78; 82.61 and completeness 48; 78.26; 87%.      

Regarding the arrival of Islam in Indonesia, different perspectives emerge, influenced by the complexity of the phenomenon that Islam does not have a single origin in one place or a specific group.  This diversity of theories is shaped by differences in historians' evidence, interests, religious subjectivities, and  ideologies.  Although  the early arrival of Islam was concluded in 1963, research on the process of the arrival and development of Islam in Indonesia continues to develop, providing opportunities to refine or strengthen existing theories.  Ulama (Islamic scholars) play a central role in the early arrival and development of Islam in Indonesia. Arab merchants, who were also Islamic scholars, formed the first group to propagate and develop Islam, followed by professional Sufi dais (religious leaders).  The  Sufi ulama figures are closely related to two main figures: the 4,444 traders who spread Islam through trade, the economic center of society, and the sultans, who spread Islam through  authority. These features of the spread of Islam effectively contributed to the growth of Islam.The ulama developed Islam through three main channels: culture (preaching, educatin, art, culture, marriage), struture (politics and power), and economics (through trade routes). In other words, the Islaization process in Indonesia is influenced by political power and the spirit of da'wah.  In this context, keywords such as the entry of Islam in Indonesia, the development of Islam in Indonesia, the role of ulama and Sufis, and da'wah are central points for understanding these power relations.    

This research aims to analyze the relationship between foreign relations and capital inflow on a country's economic growth. These factors play a crucial role in determining a country's economic performance. The study utilizes macroeconomic data from the period 2010 to 2020 to test the proposed hypotheses. The analysis results indicate a significant positive relationship between foreign relations and economic growth, as well as a strong correlation between capital inflow and economic growth. Furthermore, the research reveals that foreign relations and capital inflow have a significant synergistic impact on economic growth. Policy implications of these findings are discussed in the context of a country's economic development and foreign relations.

This study discusses the vocal series as a sequence of elements in a series of sounds. This abstract reviews the concept of vocal series from a theoretical and practical point of view, focusing on the analysis of vocal series in the short story "the story of the mouse deer and the crocodile". This study aims to investigate the properties of vocal series and their potential in providing new insights related to understanding and application of vocal series in sound processing technology. explore the use of vowel series in language and understand their role in creating nuance in stories. Qualitative analysis methods are used to explore the meaning contained in vowel series, explain the relationship between vowel use and characters, and identify linguistic patterns that enrich the narrative. The findings from this study may provide additional insight into the use of language in short stories and the contribution of vocal series to the formation of the story's atmosphere.

This research uses the method of analyzing language sound phonemes to understand how the sounds of Indonesian are organized in its phonological system. The results are expected to provide in-depth insight into the sound structure of this language, support linguistic understanding and contribute to the development of language teaching methods. This research shows that phonemes in Indonesian have twenty-three consonant sounds and ten vowel sounds. The twenty-three consonant sounds are [p, b, t, d, c, j, k, ˀ, g, m, n, ŋ, ñ, l, f, s, z, ʃ, x, h, r, w, y]. Meanwhile, the ten vowel sounds are [a, i, I, u, U, e, ә, є, o, ↄ]. While the nineteen consonant phonemes, namely /p/, /b/, /t/, /d/, /k/,/l/,/g/,/c/, /j/,/s/, /h/, /m/, /n/, ñ/, /ŋ/,/r/, /R/,/w/, /y/.

In the context of the Hajj pilgrimage in Bali, the government's role takes center stage. The background involves a surge in the number of pilgrims wishing to perform Hajj, juxtaposed with limited facilities and supporting infrastructure in the region. The research problem revolves around assessing the effectiveness of the government's initiatives in facilitating and regulating the Hajj pilgrimage in Bali, encompassing regulatory measures, accommodation infrastructure, and pilgrim management. The evaluation of the government's role reveals that their efforts have enhanced the quality of services and comfort for Hajj pilgrims, although challenges persist regarding capacity and logistical management. In conclusion, the government's role is pivotal in ensuring the success of the Hajj pilgrimage in Bali by improving infrastructure, enacting appropriate regulations, and enhancing inter-agency coordination. The novelty of this work lies in its in-depth analysis of the government's concrete measures to enhance the quality of the Hajj pilgrimage in Bali, along with providing constructive recommendations for future improvements.