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Public sector management accounting is a system that provides accountability information and management control for the government and society. This system serves as an information tool that provides transparent, accurate, and accountable financial reports, so that the public can understand the use of public funds and increase trust in this Sei Rattan Village Office.In public sector management accounting, transparent and accurate public financial reports are used as the main instrument for creating public accountability. These reports are used in the management control process, from strategic planning to performance reporting. In addition, public sector management accounting also functions as a supervisory tool carried out by internal parties at the Sei Rotan Village Office in an open and continuous manner. Thus, public sector management accounting has an important role in increasing transparency and accountability at the Sei Rotan Village Office, as well as increasing public trust in the Sei Rotan Village Office. Therefore, the active role of the Sei Rotan Village Office and the community in increasing the use of transparent and accurate financial reports is needed to increase transparency and accountability in the public sector.

To carry out public services and all activities carried out by state administrators, a state institution is needed that functions and is tasked with supervising the running of public services and state administrators. All forms of complaints and aspirations complained by citizens were all accommodated so that a state ombudsman institution was formed. The Ombudsman of the Republic of Indonesia itself is a state institution that oversees the implementation of public services and maladministration is included in its authority. Supervision is carried out including those carried out by BUMN, BUMD, State-Owned Legal Entities, and private bodies or individuals whose task is to carry out certain public services, all or part of whose funds come from the APBN/APBD. The data that has been obtained comes from a literature review which is then analyzed using content analysis techniques. Human behavior can be studied indirectly by researchers by observing interactions through various media sourced from online news, newspapers, textbooks, journals, and various other types of communication that can be analyzed.

Pondok Pesantren, Islamic boarding schools, play a crucial role in shaping the character of young generations. Effective communication management is essential to ensure the smooth execution of various educational, religious, and social activities. This study aims to analyze the concepts, objectives, functions, strategies, and influencing factors of communication management in Pondok Pesantren. The research method used is library research, which involves reviewing relevant literature. The findings indicate that communication management in pesantren encompasses planning, organizing, executing, and supervising communication processes to ensure effective dissemination of religious and educational messages. The primary goals of communication management are to achieve understanding, build acceptance, and motivate action. The functions of communication management include planning, organizing, executing, and controlling. Communication strategies are divided into internal strategies, such as dialogic communication, sharing, counseling, and interviews between caregivers and students, and external strategies, such as interpersonal dialogue, religious lectures, visits, provision of business capital, and zakat to the community. Factors influencing communication management include interaction, motivation, ethics, internal communication within the pesantren, and religious relationships within the community. With effective communication management, Pondok Pesantren can enhance the quality of education and character building for students and provide positive impacts on the community.

The Fintech-based financial services sector in Indonesia shows developments that are in line with regional and global sector dynamics. This development plays an important role in accelerating national economic growth, where the financial services sector functions optimally to maintain the smooth running of the financial system. This system is the foundation for sustainable development, supports community financial independence, and improves the distribution of development. This study uses a normative juridical approach with descriptive analysis. The data was analyzed qualitatively and juridically. The research results show that regulations in the financial services sector are developing rapidly due to demands from regional and global changes. One of the main challenges faced is the ASEAN Banking Integration Framework (ABIF). Legal developments in this sector can be seen in regulatory changes in institutions, services, products, and dispute resolution. Legal reform is still needed to provide a strong legal basis for the financial services sector, especially in civil and banking law. This reform aims to adapt regulations to the latest developments and ensure the stability and reliability of the financial services sector in the future.    

This research will discuss the community's efforts in maintaining the heritage of the ancestors given, namely the Lahbako dance. Lahbako dance is a typical Jember dance, where this dance exists to show a series of tobacco processing from planting to packaging tobacco.  This arian can be said to be a tradition that is carried out every time tobacco planting and has become one of the icons of the city of Jember. It is well known that technological development has been increasingly rapid, and young people are starting to be reluctant to learn or just find out what has become the history of their own nation. The existence of the Lahbako dance which used to be a tradition during the harvest season, is now also used as a tourist attraction, so it can be said that there is a shift in cultural functions. Therefore, efforts are needed to introduce all groups, especially young people so that they can continue to preserve or innovate the culture. In this study we use Robert K. Merton's theory of Structural Functionalism, which emphasizes the need to understand the many functions associated with society, in order to maintain the social structure in society. The functions in question are dysfunction, latent function, and manifest function. In this research using qualitative research methods, with an ethnographic approach.  

Human resource management is the process of utilizing humans as workers in a humane manner, so that their psychological potential functions optimally to achieve school goals. The indicators in this research that are meant by HR are implementing planning, recruitment and evaluation. Human resources (HR) greatly influence the quality of education in an institution. Educational institutions that prioritize human resources will increasingly support the development of students who are interested in attending that education. This research aims to determine the effect of human resource management on improving the quality of education at SDK KALENA WANNO STATE PRIMARY SCHOOL institutions. This research uses a data collection method through distributing questionnaires directly by distributing questions to respondents and asking them to provide answers to these questions. Respondents in this research are teaching staff at the SDK KALENA WANNO STATE PRIMARY EDUCATIONAL INSTITUTION. The number of questionnaires distributed was 50. The test technique used uses a validity test and a reliability test. Testing the first and second hypotheses uses a simple linear regression test. The research results show that service quality has a positive effect.    

National education based on Pancasila and the 1945 Constitution of the Republic of Indonesia functions to develop the abilities and forms of character and civilization of a dignified nation in order to make the nation's life more intelligent. The aim of the researcher to be achieved is to find out the implementation of the thematic model of integrated learning at SMP N 3 OMBARADE WEWEWA TENGAH southwest Sumba district, the methods used in the research, research results, conclusions, suggestions and implications of the research.   

Literature is the author's means of expressing ideas and ideas. Literary works are usually created from the author's experiences or other people's stories (Musliah, Halimah, & Mustika, 2019). It can be concluded that literary works and humans have an inseparable relationship because literature is a reflection of human life which includes thoughts, feelings, attitudes, behavior, knowledge, responses and human imagination (Safitri, 2014). The ego, as a controller, functions to balance identity needs with the realities of the external world, often through coping and adjustment mechanisms. This drama is included in the type of tragedy drama because it shows the character in a sad or gloomy state, which usually occurs because the character is in a serious situation and is not beneficial to the character.

This study aims to analyse the effectiveness of the implementation of the Government Internal Control System (SPIP) at the Tanjung Mulia Hilir Village Office. The method used is descriptive qualitative with the COSO (Committee of Sponsoring Organizations of the Treadway Commission) approach. Data was collected through interviews with the village secretary. The results showed that the Tanjung Mulia Hilir Urban Village Office has tried to implement ethical values and integrity, improve discipline through electronic attendance, and carry out main tasks and functions according to regulations. External supervision is carried out by the sub-district and neighbourhood security efforts through routine patrols. Internal communication makes use of instant messaging applications, while the community can submit complaints through the Head of Neighbourhood or the link provided. Community development and empowerment programmes are conducted through Musrenbangkel and the IPKK programme. Monitoring and evaluation is conducted through neighbourhood walkabouts. However, there is still a need to strengthen internal controls, optimise information technology, synergise empowerment programmes, and conduct more systematic monitoring and evaluation. With commitment and continuous improvement, it is expected that SPIP in Tanjung Mulia Hilir Village Office can realise effective, responsive, and public service-oriented governance.    

Managing mosque funds is an important part of running it development activities, existing activities and covering all aspects socio-economic society. However, the main problem is deep management of the funds of the Mosque At-Taufiq and Mosque Al-Ittihad is management funds that are not yet effeccctive and efficient and socio-economic coditions that are not yet possible realized optimally for society. The purpose of this thesis: 1. To understand the management of funds at the Mosque At-Taufiq and Mosque At-Ittihad. 2. To find out the socio-economics of the At-Taufiq Mosque and Al-Ittihad Mosque in Murni Village, Jambi City. Researchers use descriptive qualitative methods, namely methods that will analyze and examine data from mosque. Researchers collect data in the form of data collection techniques in the form of observation, documentation and interviews. The research show: 1. The form of fund management the two Murni Village Mosques use management, namely planning, organizing, actuating and controlling, where in managing mosque funds there are several things that must be done attention, namely transparency, accountability, fund collection (reception system funds, fund storage system, fund reporting system, disbursement system and incoming funds) and distribution of funds. 2. Running socio-economics in the At-Taufiq Mosque and Al-Ittihad Mosque have functions int the same field Idarah, Imarah sector and Riayah Sector. It is hoped that the results of this research will be useful for increasing knowledge, insight and input for parties both mosque and the community so they can know how to manage funds the correct mosque by using functions and principles Management for managing mosque funds or managing mosque funds can be carry out the socio-economic funds is an activity that very good for society.

The implementation of the General Administration System in the Administration Division of PT Anugerah Santosa Abadi (ASA) in Surabaya has a significant impact on the smooth operation of the company. This research highlights tax invoice and invoice management as a key element in daily administrative activities. Through a descriptive qualitative approach, this research aims to analyze the administrative practices implemented and their impact on company efficiency. The main objective of this research is to analyze the implementation of the general administration system, with a focus on the management of tax invoices and invoices, as well as identifying the impact on the smooth operations of PT ASA. This research uses a descriptive qualitative approach by carrying out an internship practice for one month at PT ASA. Data was collected through observation, interviews with administrative personnel, and analysis of documents related to tax invoices, invoices, and company tax policies. The research results show that PT ASA consistently applies two types of invoices, namely tax invoices and invoices, with clear roles and functions. Tax invoice color management contributes to the effectiveness of archiving and transaction tracking. Implementation of payment terms with the "Accurate" application also allows adaptation to the needs of customers from different sectors. Overall, good integration of administrative systems ensures company compliance with tax regulations and provides optimal service to customers. This research concludes that the implementation of the general administration system at PT ASA, especially in the management of tax invoices and invoices, makes a positive contribution to smooth operations and company compliance with tax regulations. The practical implication of this research is the importance of understanding and managing administrative aspects holistically to improve the efficiency and quality of company services.    

This research aims to describe and determine the influence of work ethic on employee performance with work discipline as a mediating variable at the Jambi Province Regional Civil Service Agency. The analytical method used is quantitative analysis. The research population and sample were all employees at the Jambi Province Regional Civil Service Agency, totaling 81 respondents. Data collection was carried out by distributing questionnaires using a Likert scale. The statistical analysis used is the Structural Equation Modeling (SEM) technique with Partial Least Square (PLS) as an analysis tool, using the SmartPLS 4 program. The results of the statistical analysis show that work ethic has a positive and significant effect on employee performance, work ethic has a positive and significant effect on work discipline, work discipline has a positive and significant effect on employee performance, and work discipline is able to mediate the influence between work ethic and employee performance. So it can be concluded that work discipline functions as a link between work ethic and employee performance. Employees who have a good work ethic will work with discipline following company regulations so that their performance will increase and have a positive impact. This helps the company achieve its targeted goals.

The problem of waste is still a problem faced by people in Indonesia. The form of innovation needs to be presented as a strategy in overcoming waste problems in the community. The purpose of this research is to analyze the forms of innovation that have been carried out to overcome waste problems and see the consistency of the Kita Pemuda organization in carrying out waste management in Kidangberik Hamlet. The focus of this research is to look at the analysis of problems in waste management in Kidangberik Hamlet. This research will see how the village government, Kita Pemuda, and the community carry out their functions to overcome the waste problem in Kidangbang Village. The research method used is descriptive qualitative. The data sources used are primary and secondary data with data collection techniques through interviews, observation, and documentation. Determination of informants was carried out using purposive sampling techniques from the community, village government, and members of Kita Pemuda.

This study analyzes Toraja death customs using Roman Jakobson's theory of language functions. The study highlights how language functions (emotive, conative, referential, metalinguistic, phatic, and poetic) are applied in death rituals, which reflect the cultural and social values of the Toraja people. The research findings show that these death customs serve as complex communication tools, strengthen community identity, and connect the present with the past through symbolism and traditional practices.

The phenomenon of variations in slogan language in advertisements in Malacca district offline uses various languages ​​consisting of Latin, Tetum, Dawan and English. The seller's aims and objectives are conveyed briefly and concisely through the slogan and advertisement. The phenomenon of variations in advertising language will have an impact on people's understanding of offline site advertisements. The aim of this research is to determine the various variations of language used by sellers in promoting their merchandise. The method used in this research is qualitative description. The results of this study show that the phenomenon of using advertising language in Malacca district, especially on shopping sites, is increasingly diverse and gives rise to the phenomenon of language variations. However, in reality, not all people understand the forms of language variation and the function of language variation. In this research, variations in advertising language were identified, for example English, slang or social languages. The functions of language variations identified are informative function, directive function and expressive function. The advertising language used by online shopping sites should be able to provide clear information and be easily understood by the public so that goals can be achieved.

This research raises the issue of the background of Jaranan Jombang (Jaran Dor) art and the function of Jaranan Jombang (Jaran Dor) art for children with special needs. This research aims to determine the background of Jaranan Jombang (Jaran Dor) in Jombang Regency for assisting parents who have children with special needs. The method used is a qualitative approach, while data collection uses observation, interview and documentation techniques. Based on research, the following are obtained. Jaranan Jombang (Jaran Dor) functions as a means of introducing art to parents who have children with special needs.

Diabetes mellitus (DM) is a disorder of carbohydrate, protein and fat metabolism characterized by hyperglycemia or increased blood glucose levels that occur as a result of abnormal insulin secretion or decreased insulin action (Buraerah, 2015). The DM management includes 4 main pillars, one of which is physical exercise. Physical exercise is one of the pillars in the management of DM which functions to improve insulin sensitivity and also to maintain a healthy body (Mala, 2018). However, when sufferers don’t go through this management, this is where the role of the family is as a support (Waspadji, 2014). To find out the description of family knowledge about physical exercise in diabetes mellitus patients at the Juwana Pati Healty Center. The type of research used is quantitative research using descriptive studies. The number of samples in this study were 55 respondents with a total sampling technique. The results showed that the family's knowledge of physical exercise in patients with diabetes mellitus was mostly female, 35 respondents (63.6%), housewife job level was 28 respondents (50.9%), high school education level was 16 respondents (29, 1%), the level of moderate physical exercise is 26 respondents (47.3), the level of sufficient family knowledge is 19 respondents (34.5%), and vulnerable aged 47-57 years as many as 22 respondents (40.0%). That most of the family's knowledge about physical exercise in patients with diabetes mellitus has sufficient knowledge as many as 19 respondents (34.5%).

This article discusses the influence and challenges of diglossia in language learning on students' academic achievement. Diglossia is expressed as a phenomenon of stable language use because each language is given the freedom to carry out its social functions proportionally. As a phenomenon of using two different language variants in everyday life, of course, diglossia has a significant impact on the educational process. However, people usually do not view diglossia as a problem. This actually makes diglossia a very noteworthy thing, especially in the context of language learning, diglossia creates a gap between the standard language taught in schools and the non-standard language used in daily interactions. This article examines the key challenges faced in addressing the impact of diglossia in language learning, including curriculum mismatches, perceptions of language values, and communication limitations. Efforts to address these challenges require a holistic approach that pays attention to both language variants, strengthens linguistic equity, and promotes a deep understanding of students' language and culture. By understanding the impact and challenges of diglossia in language learning, effective strategies can be devised to improve students' academic achievement and ensure equal access to education for all.

A river basin (DAS) is an area bordered by mountain ridges where rainwater that falls on the area will be collected by the mountain ridges and will be channeled through small rivers to the main river (Asdak, 1995). A watershed includes a land area which is one unit with a river and its tributaries, which functions to accommodate, store and channel water originating from rainfall to a lake or to the sea naturally, where the boundary on land is a topographical divide and the boundary at sea is up to with water areas that are still affected by land activities. The Lematang River is one of the longest rivers in South Sumatra, the length of the Lematang River is 271 km with a watershed area (DAS) of 295.88 km2. The existence of the Lematang watershed is a source of life for the Lahat community. The decline in the carrying capacity and carrying capacity of the Lematang watershed due to land use can be seen from flash floods and landslides, where flash floods bring sedimentation, logs of wood and twigs causing losses to the community. To overcome the problems of the Lematang Ulu watershed, Integrated Watershed Management is needed by taking concrete steps in the form of efforts to formulate goals, synchronize programs, implement and control watershed resource management across stakeholders in a participatory manner based on studies of biophysical, economic, social, political and institutional conditions in order to realize the goals. Watershed Management.

With the rapid development of technology, its use has expanded to all sectors, including education. Artificial Intelligence (AI) plays an important role in providing innovative solutions, mimicking human intelligence, and potentially replacing human roles in several functions. In education, AI has proven to enhance learning motivation and active student participation. YouChat, an AI chatbot based on GPT-3.5, is used as a learning assistant offering features such as answering questions and providing idea suggestions. Observations and literature studies show that this application has great potential to improve students' learning experiences. This thesis aims to evaluate the acceptance of the YouChat application on students' learning experiences in public higher education institutions in Surabaya using the Technology Acceptance Model (TAM). Data were collected from 399 students and processed using the SEM-PLS technique with SmartPLS 3.2.9 software, including outer model, inner model, and hypothesis testing. The thesis results show that perceived enjoyment and perceived informativeness significantly affect attitude, which in turn affects the intention to use. The variable trust also moderates the effect of perceived informativeness on attitude. This thesis provides insights into students' acceptance of the YouChat application in their learning process as an evaluation for improvement, development, and enhancement for both YouChat and educational institutions.