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The research aims to demonstrate the extent to which international accounting standards can be applied in the public sector. IPSAS And its impact on the quality of financial reporting in Iraq and providing a theoretical framework on the concept of international accounting standards in the public sector IPSAS The quality of financial reporting in Iraq and identifying the economic and social benefits of implementing it IPSAS In Iraqi government institutions and evaluating the positive impact of the application IPSAS on the local economy and society and studying the most important challenges that may hinder the implementation IPSAS and to provide recommendations to overcome them, the deductive approach was relied upon in building the proposed framework for the research by moving from the general to the specific and relying on the inductive approach by moving from the specific to the general by generalizing the conclusions and recommendations to the research community. The research community is represented by all government departments and institutions in Iraq. As for the research sample, the Financial Supervision Bureau was chosen because of the effective role of this body in imposing accounting and control systems on government departments and institutions, preserving public money, supporting public accountability and strengthening the economy. The most significant of the researcher's findings, however, was that the Iraqi Accounting Standards Board had failed to implement international accounting standards. the public sector and issue local standards that are consistent and compatible with the above standards to bridge the large gap between international and Iraqi standards because the current local rules are insufficient to address accounting practices.

This study aims to analyze the influence of Green Human Resources Management and Green Innovation on Business Sustainability. The Green Human Resources Management approach includes recruitment, training, performance appraisal, and compensation practices oriented towards environmental conservation. Meanwhile, green innovation focuses on the development of environmentally friendly products, processes, and business models. The sampling technique used is purposive sampling with a total of 100 respondents. Data collection was carried out using an online questionnaire after testing validity and reliability. The analysis in this study employs SEM-PLS. The results indicate that Green Human Resources Management does not have an effect on Business Sustainability. In contrast, Green Innovation has a significant positive effect on Business Sustainability. The implementation of enhanced green innovation has been proven to increase operational efficiency and strengthen the company's image as an environmentally conscious business. This study emphasizes the importance of integrating human resource management and environmentally friendly innovation to achieve better business sustainability

Sabrang Hamlet in Purwosari Village has significant potential for SME development, especially in bamboo crafts. This community service activity aims to provide insights and skills to SME actors in developing businesses through product innovation and digital marketing strategies. The implementation method was conducted through face-to-face counseling and technical guidance assisted by Untidar KKN students. The activity was held on January 19, 2025, at the Purwosari Village KKN Team Post with a total of 27 participants. The activity results showed three main SMEs with development spirit: 'Happy Snack', 'Snack Teteh', and 'Box of Story'. The KKN team provided assistance in the form of logo creation, business registration, creating Google Maps locations, and digital marketing optimization through social media platforms such as TikTok Shop, Facebook, and Instagram.

The old model of leadership style has shifted to a new model that is currently relevant to be effectively applied to lead the generation that dominates the world of work today and is entering the most productive age, namely the millennial generation and generation Z. With the young generation in Indonesia growing so rapidly with characteristics, needs and expectations that are different from the previous generation, the leadership style applied must also adjust to the rhythm and pattern of the current young generation. This research is a type of qualitative research with a literature study method or literature review. The literature study approach used in this study: the first stage is to collect literature, make comparisons from various literature sources, conduct analysis and present interpretations of the results of the analysis. From this study, it was concluded that considerations and implementations in practicing a combination of transformational leadership styles and servant leadership can be the most effective leadership style adjusted to the analysis of needs, characteristics, expectations and results of leadership practices for the millennial and Z generations in an organizational environment.

Diabetes Mellitus (DM) is one of the diseases whose prevalence continues to increase in the world, so it can be said that DM has become a problem that needs attention. Indonesia is in 9th position with a total of 563 million sufferers. Central Java Province recorded 647,093 DM sufferers and in Pemalang Regency, DM is ranked first with a total of 18,579 sufferers at the Belik Health Center in Belik District, Pemalang Regency in 2022. The purpose of this study was to analyze the DM disease prevention and control policy program at the Belik Health Center. The Belik Health Center has 2 DM disease management programs, 2 programs, namely the Posbindu (Integrated Development Post) program and the Prolanis (Chronic Disease Management Program). Method: this study is a study with a qualitative method and a case study approach. Results: This study was conducted by means of in-depth interviews and direct observation to the research site, interviews with key informants and triangulation to obtain information related to services and implementation of DM prevention and control programs in the Belik Health Center area.

Diabetes mellitus (DM) is one of the groups of metabolic diseases characterized by hyperglycemia that occurs due to abnormalities in insulin secretion, insulin function or both. DM is caused by lifestyle changes and lack of awareness to detect DM early, lack of physical activity, and poor diet. The dominant lifestyle that triggers DM is diet and physical activity. Changes in lifestyle such as unhealthy food habits and lack of physical activity have a high risk of developing diabetes. Implementation of community service activities through counseling using leaflets and posters. The next activity is to provide taro tubers to sufferers with the aim of controlling blood glucose levels. The outputs used in this community service activity include publications and videos of activities conveying the benefits of taro tubers to control blood glucose levels.

The Community Service Lecture (KPM) at Universitas Sains Al-Qur'an, Central Java, in Wonosobo focuses on student development and community empowerment. Group 22 Mojotengah 2025 initiated a research-based program titled "Designing 'Aisyah Ralin' Daycare to Build an Islamic and Enjoyable Early Childhood Learning Environment in Mojotengah, Condong Hamlet." Using the Research and Development (R&D) method, the program aims to educate and train children from an early age while supporting working parents by providing a safe and nurturing childcare environment. This initiative also creates job opportunities for mothers in Mojotengah Village, contributing to community welfare. Daycare centers (TPA) play a vital role in child development by offering a space for play and learning. A well-designed, child-friendly environment ensures safety and comfort for children. The project consists of several stages: preparation (field observation), planning (space design for activities), and implementation (arranging furniture to enhance safety and efficiency). The expected outcomes include a safe and supportive daycare environment and new employment opportunities for local women, ultimately improving the quality of early childhood education and overall community welfare in Mojotengah.

This study aims to describe and analyze: Governance Capacity of the Jombang Regency Regional Government in the Implementation of the Upper Secondary Education Policy and Factors Inhibiting the Capacity of the Governance Capacity of the Jombang Regency Regional Government in the Implementation of the Upper Secondary Education Policy. The research is a qualitative descriptive analysis. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that there are 4 (four) factors that affect the Governance Capacity of the Jombang Regency Regional Government in the Implementation of the Upper Secondary Education Policy. First: The communication pattern carried out by the Jombang Education Office is ineffective so that the aspirations and problems that arise cannot be accommodated properly. Second: Resources & Funding, namely the implementer (policy implementer) of the resource aspect shows that Human Resources at the Jombang Regency Education and Culture Office is supported by 266 employees. Third: Implementer Attitude (Dispositions). show a positive attitude and sufficient willingness to carry out a good secondary education program. Fourth: The bureaucratic structure is quite clear, namely the Jombang Regency Education Office, the school and the Board of Education/community leaders, but the bureaucratic procedures are still long. The factors that hinder the implementation of education policies in Jombang Regency are factors that come from within are the existence of facilities and infrastructure, the motivation of teachers and students. Then the factor that comes from outside is the school's accessibility to a variety of sources, both resources and funds

Drug abuse is a serious social problem in Indonesia, including in Mojokerto City. The government, through Law Number 35 of 2009 on Narcotics, has established medical rehabilitation programs as a primary solution for handling drug users. This study aims to analyze the implementation of medical rehabilitation facilities for drug users at the National Narcotics Agency (BNN) of Mojokerto City and identify the challenges faced in its implementation. The findings indicate that the medical rehabilitation program has been carried out through various stages, including detoxification, medical therapy, and psychosocial assistance. However, several obstacles hinder its effectiveness, such as limited human resources and facilities, social stigma against drug users, and suboptimal inter-agency coordination. Therefore, improvements in facilities, medical personnel, and stigma reduction strategies are needed to support the success of rehabilitation programs for drug users.

This study aims to describe and analyze: The Implementation of Regional Regulation 19 of 2022 concerning the Authority of the Civil Service Police Unit in the Control of Street Vendors in Situbondo Regency. 2. The obstacles faced and what solutions have been carried out by the Civil Police in Controlling Street Vendors in Situbondo Regency. The research is a qualitative descriptive analysis. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Pamong Praja Police Unit in controlling Street Vendors in Situbondo Regency Based on article 19 of 2022 article 2 has been running in accordance with its duties and functions. In regulating street vendors, four policy implementation models are Communication Factors, Disposition Resources or Attitudes and Bureaucratic Structures.  The obstacles faced include human resource factors, both in terms of communication skills and approaches, as well as the number of members. The solutions carried out include Improving the Quality and Quantity of Human Resources at Satpol PP. By conducting an intensive coaching program to improve the competence and expertise of Satpol PP members in collaborating with the community to create community security and increase the number of Satpol PP members who are tasked with controlling street vendors. Improve socialization programs to the community and improve themselves by taking a persuasive approach and acting elegantly by not prioritizing arrogance as a security apparatus.

That housing and settlement development by private business entities is compatible with the Sustainable Development Goals (SDGs) or can also be called Sustainable Development Goals (SDGs) is a sustainable development agenda initiated and agreed upon by the United Nations. Meanwhile, the construction of houses by individuals or individuals is very inconsistent with the programs or agendas set forth by the national and world governments. Of course, if we examine further, the development carried out by each person is very contrary to "participating in implementing world order" as described in the preamble to the 1945 Constitution of the Republic of Indonesia. The legal issue of this normative legal research: What is the government's authority in the implementation of housing development? How is the legal protection for people or entities that organize housing development in Law Number 1 of 2011 concerning Housing and Residential Areas? The government's authority in the implementation of housing development includes policy regulation, implementation supervision, housing provision facilitation, inter- government coordination, community empowerment, and education. Through this authority, the government seeks to create a decent and sustainable residential environment for all levels of society. Legal protection for persons or entities that organize housing development is comprehensively regulated in Law No. 1 of 2011 concerning Housing and Residential Areas. Legal protection includes: 1. Community Rights. 2. Developer's Obligations. 3. Sanctions for Violations. 4. The Role of the Government.

The negative impacts of the climate change phenomenon have a very broad impact, including on the agricultural sector, thus threatening food resilience in Indonesia. This research aims to find out how the regulation of climate change adaptation in the agricultural sector achieves food resilience in Indonesia, and to find out how its implementation occurs specifically in the regency of Kubu Raya, West Kalimantan Province, and Bandung City, West Java Province. Using a normative legal and analytical-descriptive approach, the main data are primary legal data and legal literature. The results showed that there are several climate change adaptation provisions in the agricultural sector in Indonesia, but food diversification as an adaptation measure is not contained in them. This makes the implementation of the agreements in Kubu Raya constituency try to adapt only to a commodity. Nevertheless, the implementation of climate change adaptation in the agricultural sector, especially in Kubu Raya constituency and Bandung city, has been pursued despite the respective problems outside the threat of climate change.

This study aims to design and develop a web-based meeting scheduling system at the North Sumatra Provincial Transportation Office using the First Come First Served (FCFS) algorithm method. This system is expected to optimize the meeting scheduling process by considering various factors, such as the availability of time and meeting room, as well as the needs of meeting participants. The Waterfall method is applied in the development of this system, which includes the stages of determining needs, system design, implementation, testing, and maintenance. First Come First Served (FCFS) in the meeting scheduling system at the North Sumatra Provincial Transportation Office can be applied to organize the queue of requests for the use of meeting rooms or meeting schedules based on the order of arrival of requests. The results of this study indicate that the implementation of a web-based meeting scheduling system can increase efficiency and reduce schedule conflicts at the North Sumatra Provincial Transportation Office. This system can facilitate the process of managing meetings and increase work productivity.

This study aims to describe and analyze: the management of Regional Original Revenue in Regional Revenue of Malang Regency for regional development, the obstacles faced by the Regional Government of Malang Regency in the Management of Regional Original Revenue and the efforts made as well as the recommendations of the PAD management model. The research is descriptive analysis with the type of research being field research. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that regional financial management in Malang Regency, especially the Regional Original Revenue (PAD) management policy in Malang Regency, has not been fulfilled because the Regional Government of Malang Regency has not made sufficient and adequate contributions or regional revenues have not been in accordance with what is hinted at in the 2023 budget period. Some of the obstacles faced by Malang Regency in managing local revenue are: a. Limited authority in the collection of Regional Original Revenue. b. Human Resources (HR) of government apparatus to support the mastery, utilization and development of science and technology, supporting facilities and infrastructure, especially to provide convenience for taxpayers and in the development of the management of potential and sources of income need to be improved. Efforts made to increase the Regional Revenue of Malang Regency for the implementation of development are as. Intensifying and extensifying regional taxes and regional levies and exploring the potential of regional revenues to be developed by referring to existing laws and regulations

Active, Creative, Innovative and Fun Learning Training (PAIKEM) is a strategy designed to improve the quality of learning through an approach that involves students actively and creatively. This article aims to describe the implementation and results of PAIKEM training for elementary school teachers in Padang Cermin District, Pesawaran Regency, Lampung. Training was carried out in three stages: preparation, implementation and evaluation. The methods used include simulations, group discussions, and practical assistance in class. The results of the training show an increase in teachers' understanding of PAIKEM principles, increased skills in applying creative methods, and increased student participation in the learning process. This training makes a significant contribution to the development of teacher competence and the quality of learning in elementary schools. To ensure the sustainability of the impact of training, continued assistance and synergy between schools, government and the education community is needed.

Juvenile criminal justice in Indonesia is an important aspect of the justice system that focuses on protecting the rights of children in conflict with the law. One of the efforts regulated in Law Number 11 of 2012 concerning the Juvenile Criminal Justice System (SPPA) is diversity, which aims to prevent children from the judicial process that can harm their future. This study aims to analyze the protection of children's rights in the criminal justice process, as well as the implementation of diversity in the juvenile criminal justice system in Indonesia. The method used in this study is a qualitative approach with descriptive analysis, through literature studies and interviews with various related parties, such as judges, prosecutors, and community counselors. The results of the study indicate that although there are efforts to protect children's rights in criminal justice, the implementation of diversity still faces a number of challenges, including a lack of understanding among law enforcement officers, limited facilities, and a mismatch between policies and practices in the field. This study suggests the need to increase the capacity of law enforcement officers and other stakeholders in understanding and implementing diversity efforts optimally, as well as the need for policy evaluation to improve the effectiveness of child protection in criminal justice.

This study aims to describe and analyze: Community Empowerment Strategies in Batu Majang, Long Bagun District, Mahakam Hulu Regency, East Kalimantan and Inhibiting and Supporting Factors Affecting Empowerment in Tourism Village Development. The research is qualitative descriptive analysis The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, testing alternative interpretations dan forming and/or refining generalizable theory from case study. The results of the study show that the Community Empowerment Strategy in the Development of Tourism Villages in Batu Majang which is carried out includes: Planning is carried out through community proposals which are then mapped to potential based on ususlan.  Implementation of Community Empowerment in Tourism Village Development by involving all elements of Village Muspides, Tourism Awareness Groups and all communities, Providing guidance to the community in a sustainable manner by collaborating with the tourism office, increasing the productive economy.  Evaluation or Monitoring of Community Empowerment in Tourism Village Development through a village-level musayawarah forum which is delivered in a village deliberative forum every 3 months.  Factors that inhibit community empowerment in the development of Tourism Villages include limited resources, both budget and human resources, traditional community behavior, and limited land. The supporting factors encountered are the support of some people and the existence of promotional media that can support the existence of tourist villages.

This article aims to provide an explanation of creative methods for inclusive education, especially for students at the Sukoharjo State Special Elementary School who prioritize motor skills and the ability to interact with other people. Data was collected through interviews and observations, and qualitative methods were used to compile this article. Literature review is the basis of process analysis. The findings from this study indicate that educators have the potential to enhance the utilization of educational resources, objectives, tools, techniques, assessments, and learning atmospheres through the implementation of innovative teaching methods. Diverse instructional approaches, ranging from remedial and deductive to inductive and heuristic techniques, can be employed to accommodate elementary-level students with special needs. Collaborative learning, behavior modification, and other methods are also beneficial. Moreover, it is suggested that teachers explore alternative learning aids like puzzles to cater to the unique needs of these students.

This study examines the effectiveness of reward management strategies in increasing the loyalty of MSME employees in the digital era. Using a quantitative approach with a sample of 10 MSMEs in Indonesia for the 2020-2024 period, the study analyzed the relationship between the reward management component and employee loyalty, with the level of digitalization as the moderator variable. The results of hierarchical multiple regression analysis showed a significant positive relationship between all components of reward management and employee loyalty, with financial compensation (r = 0.68) and recognition system (r = 0.62) as the strongest predictors. The level of digitalization has been shown to significantly moderate the relationship, with highly digitized MSMEs showing an average increase in employee loyalty of 12.5% per year. Variations in effectiveness were found based on the characteristics of MSMEs, where the service sector showed higher elasticity towards the implementation of the digital reward system. This research contributes to the development of an adaptive reward management framework for MSMEs in the digital era, as well as providing practical implications for optimizing employee retention strategies in the MSME sector.  

Law Number 15 of 2019 in Article 58, Article 85 and Article 91 contains authority that must be carried out by ministries or institutions that carry out government affairs in the field of Legislation Formation. Until early 2025, the government has not formed the ministry or institution in question. The legal issue of this normative legal research: What is the form of regulation of harmonization, rounding, and consolidation of the conception of the Draft Regional Regulation? What is the authority of the ministry in harmonizing, rounding, and consolidating the conception of the Draft Regional Regulation? The arrangement of harmonizing, rounding, and consolidating the conception of the Draft Regional Regulation involves a series of steps that are structured and regulated by laws and regulations. Harmonization is the process of harmonizing and unifying draft regulations so that there is no conflict with existing regulations. Coordination, For the Draft Regional Regulations that come from the Regional People's Representative Council, harmonization is coordinated by the fittings of the Regional People's Representative Council that handles the field of legislation. The authority of the ministry in harmonizing, rounding, and consolidating the conception of the Draft Regional Regulation is rooted in Article 18 paragraph (6) of the 1945 Constitution which states that local governments have the right to establish regional regulations, which are the implementation of regional autonomy. Article 236 of Law Number 23 of 2014 emphasizes that regional regulations must be prepared as an elaboration of higher laws and regulations. Since the promulgation of Law Number 15 of 2019, there has been a significant change in the authority to harmonize the Draft Regional Regulations.