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This study aims to analyze how the implementation of the internal control system in managing village funds in Wolokoli Village, Bola District, Sikka Regency based on Government Regulation Number 60 of 2008 and Domestic Manteri Regulation Number 20 of 2018.This research is qualitative research with descriptive analysis method.This research data was obtained from observations and direct interviews with related parties regarding the implementation of the internal control system in managing village funds in Wolokoli Village as well as documentation by providing information about the general description of Wolokoli Village, Vision and Mission of Wolokoli Village, Wolokoli Village Organizational Structure, Wolokoli Village Financial Statements and other documents related to research.The results showed that in Wolokoli Village in the process of managing village funds in theory has referred to the Manteri Regulation in the State Number 20 of 2018, but in practice there are still programs that have not been running or have not been realized because they are still constrained in the quality of human resources, so that the management of village funds in Wolokoli Village has not been fully independent.In addition, in the implementation of the internal control system in Wolokoli Village, there are also still several points that have not been implemented properly so that it seems not transparent.

The purpose of this community service activity is to provide assistance to the educators/council of ustadz and ustadzah at TPQ Salafiyah Ar-Risalah regarding the making and use of smart card media to improve writing abilities and skills both in terms of khat, vocabulary, sentence structure and grammatical Arabic. This research uses qualitative methods because the object of research is focused on the process of learning Arabic in the form of the use of smart card media in writing skills both in terms of khat, vocabulary, sentence structure and grammar. With the smart card learning media, it will certainly make the students enthusiastic when learning takes place, especially after the learning activities of the students are active, enthusiastic and able to answer questions about maharoh kitabah. Assistance activities to the community in the form of PAR (Participatory Action Research) service to educators at TPQ Salafiyah Ar-Risalah Curah Putih Tegalwangi, through this smart card learning media made of cardboard and origami paper, have many benefits in learning Maharoh Kitabah and can invite students to be more enthusiastic and play an active role during the activity

Kalirungkut Village is an area located in Rungkut District, Surabaya City. The village has a variety of potentials that can be developed, especially the MSMEs sector as a leading potential. Based on village apparatus data, there are more than 50 MSMEs operating in the area. However, many Kalirungkut MSMEs are not well coordinated because there is no community as a forum. This has an effect on economic conditions, both for the MSMEs actors themselves and for the Kalirungkut Village. Thus, the purpose of the community service activity is to create a forum in the form of the Kalirungkut MSMEs Association which functions as a means to gather, foster, manage, and coordinate all MSMEs actors in the local village. The service method used is Participatory Rural Appraisal (PRA) which consists of three stages, namely selecting the association chairman, developing the association's management structure, as well as inaugurating and developing the association's operations. The results obtained from the service activities were the formation of the Kalirungkut MSMEs Association chaired by Ismudji Rahayuningsih and accompanied by four other administrators.

The problems that exist in the Pekalongan Regency Tourism, Culture, Youth and Sports Office (Disporapar) on the one hand are problems in the organisational structure, especially in charge of Tourism, which has no sub-fields, even though the workload is very high. Another problem is that many tasks in the tourism sector have not been handled properly, such as the implementation of the licensing process and public services in the tourism sector, the implementation of qualifications and administration of tourism services, coordination and formulation of standards, norms and tourism promotion, and facilitation of tourism product development and the tourism business world and the creative economy in the tourism sector. On the other hand, it is a heavy responsibility for Disporapar to coordinate, communicate and socialise due to the low participation of the community to become "people aware of tourism".The purpose of the study was to analyse efforts to develop institutional capacity in public services in the field of tourism in Disporapar Pekalongan Regency. Analyse the factors that hinder and support capacity development efforts in public services in the field of tourism in Disporapar Pekalongan Regency. The data used are primary and secondary data. With data collection techniques using interviews, observation and documentation. Data analysis techniques through four stages that must be passed, namely information collection, data reduction, data presentation and drawing conclusions.Based on the results of the analysis of the above research, the conclusion is that first, the development of institutional capacity in coordinating public services in the tourism sector at the Pekalongan Regency Disporapar is not yet sufficient internally, such as budget improvement, improvement of organizational structure, recruitment of human resources apparatus, and provision of infrastructure facilities. Second, externally, there has been no development and improvement of tourism objects that are adequate for the consumption of local and foreign tourists in Pekalongan Regency. Thirdly, there is a lack of participation and awareness of the people to form "Rakyat Sadar Wisata" groups, but more people are not aware of tourism, so there is still "robbery" and destruction of tourist attraction facilities, illegal parking in tourist attraction areas, inadequate number and condition of tourist attraction facilities, and a lack of investors. However, there is a relief in the support from the Provincial and Central Governments as well as the availability of large areas of coastal, inland and mountainous land in Pekalongan Regency and the many potential natural resources in Pekalongan Regency that have not been utilised. However, there is a relief that there is support from the provincial and central governments as well as the availability of large areas of coastal, inland and mountainous land in Pekalongan Regency and there are still many potential natural resources in Pekalongan Regency that have not been utilised to create new tourism objects.  

This study aims to determine and analyze the effect of Product Design and Process Design on Product Quality at PT. Wijaya Agape Tasikmalaya. The research method used is survey, while the type of data used is primary and secondary data. The population in this study are all employees at PT. Wijaya Agape Tasikmalaya numbered 60 people. By taking total/census sampling, the data analysis technique uses path analysis using SPSS software. The results of the study show that good product design has a significant impact on product quality. Aspects such as aesthetics, functionality, and product usability have a positive influence on consumer perceptions of product quality. In addition, effective process design also contributes to product quality. Structured and standardized processes can reduce product defects and improve reliability. This research provides a better understanding of the importance of product design and process design in achieving the desired product quality. The results of this research can be used by companies to improve their design processes and ensure that the resulting products are of good quality. By paying attention to product design and process design holistically, the company can meet customer expectations and maintain a competitive advantage in the market.

Currently, the MSME financial reporting standard uses SAK EMKM (Standard for Financial Accounting for Micro, Small and Medium Entities). MSME accounting is expected to make and create more structured financial reports. The purpose of this research is to find out how SAK EMKM is applied in preparing financial reports for MSMEs, and to find out what are the obstacles encountered in preparing SAK EMKM-based financial reports. The design used is literature review, articles are collected using search engines such as Google Scholar and Garuda. Based on the research results collected and the author's analysis, it was found that there are still many MSMEs in Indonesia that do not make or use accounting information to run their business. Therefore, when asked about the amount of their assets, they could not provide any information. Small business owners lack accounting knowledge and many of them do not understand the importance of accounting for business continuity and business success.

Accounting is a process of recording, classifying, and concluding every financial transaction that occurs and is the main thing in the hospital's finance department. The finance department is also used as a reference by the directors in making policies and decisions. The existence of an Accounting Information System will make it easier for the finance department and other related parts such as cashiers and accounting to collect data.    This study aims to determine whether the accounting information system for inpatient income at Benyamin Guluh Hospital, Kolaka Regency, is good or not. This type of research is a qualitative descriptive research while the processed data sources are secondary obtained through documents, notes, reports, archives and other supports according to the needs of the author. Data collection techniques are carried out by means of observation, interviews, and documentation which will be analyzed qualitatively and described in descriptive form.    The results of the data analysis show that the organizational structure contained in the Benyamin Guluh Hospital, Kolaka Regency, has separated the duties and authorities of each work function. The procedures used are also in accordance with generally accepted standard operating procedures.

The solutions for the problem of less optimal strategy implementation in BBI Sukamaju need to be found, and as the first step, efforts are needed to evaluate the chosen strategy, to review and to re-evaluate the situations (strengths, weaknesses, opportunities and business threats), and also to update the formulated strategy so that it suits the developments of the external environment in order to support the efforts of function development of Balai Benih Ikan (BBI) on Dinas Peternakan dan Perikanan Kabupaten Ciamis at Supplying of Quality Fish Seeds in Ciamis Regency. This study explains the steps for choosing the right strategy based on the Routweer concept approach by comparing the performance of the strategy before the new strategy is introduced, which is the development strategy or known by the name Restructurisation. By using a semi-structured interview method, SWOT analysis and QSPM, there will be found an effective strategy that can help achieve the organization’s objectives effectively and efficiently to support the vision, mission and the goals of regional development. From this research, based on QSPM calculation results, it can be concluded that the strategy improves coordination with various work partners (7,8), increases the partnership with UPR to increase the seed production, increases the cooperation with universities, research institutes and other partners (6,25), and becomes a priority strategy.

Land work (land clearing) in the Bunda Asri housing development project was carried out to meet the contours of the land so as to reach the planned contours, according to housing project data the volume of excavation work (cut) was 374,758.15 m³ and heap (fill) was 323,320.39 m³. The volume of excavation (cut) and embankment (fill) is divided into five sections of the earthwork area with a duration of work completion of 90 calendar days. Time constraints are the reason for project or work activities to be right on plan. Scheduling in this study uses the precedence diagram method (PDM) and is assisted by Microsoft Project software. A network that has definite dependencies and can be used in projects with overlapping activities between one another's work is called PDM. The results of the research analysis used the PDM method for the construction of Bunda Asri housing, namely 81 calendar days. which is faster than the estimate of the housing developer which lasted 90 calendar days. This happened because the grouping of work with a work breakdown structure and predecessors reduced the duration time and did not precede each other among other works.

This study aims to analyze the effect of financial performance, profibility, and capital structure on company value in LQ45 companies listed on the Indonesia Stock Exchange. This study used quantitative methods. Sampling is done using the purposive sampling method which means the sample is selected based on certain considerations. The data used are financial statements obtained through https://old.idx.co.id/ website. In this study only data that met the criteria and needs of the authors were used as samples. The results of the study stated that financial performance had a significant effect on company value, it can be seen from T for financial performance variables is 0.608 0.05, profitability has a significant effect on company value, seen from the calculated value for profitability variables is 0.935 0.05, capital structure has a significant effect on company value,  can be seen from the calculated value for the capital structure variable is 0.633 0.05, and the F test is used to determine the influence of independent variables simultaneously (together) can be seen from the statistical value of F value is 0.155 F value is 0.926 greater than 0.05 then it has no effect on the value of the company.The results of the above research can then be drawn 4 conclusions, namely: 1. Financial performance does not have a significant effect on the value of the company. 2. Profitability has no significant effect on the value of the company. 3. Capital structure has no significant effect on the value of the company. 4. Financial performance, profitability, and capital structure on company value have no effect on company value.LQ45 is listed on Indonesia Stock Exchange.

Batik is one of the creations of the Indonesian nation which has an aesthetic value that needs to be preserved and developed. The neuron batik design visualizes the beautiful and complex shapes and structures of neurons combined with floral motifs. Batik design inspiration can be found through anything. In creating this neuron batik design, inspiration was obtained during the learning process. In the science of physiotherapy, neurons are important structures that are studied and interrelated. The research was carried out using the method of literature study and exploration. The manufacturing process begins with making an initial sketch using a sketchbook and drawing pen which is done manually then developed and transferred to digital media with Corel Draw. The final stage of making this design is giving the base color and pattern color to be used. The motive elements contained in this Neuron batik have meaning and value in life, which is hoped that later people will be able to remember and practice through this batik.

This research aims to examine the effects of compensation, work discipline, and motivation on employee productivity in PT Fimaha Serang. The study utilized a multiple linear regression analysis to investigate the relationships between the independent variables (compensation, work discipline, and motivation) and the dependent variable (employee productivity). Data was collected from 50 employees working in the production department, and a structured questionnaire was used for data collection. The findings indicated that work discipline had a significant and positive impact on employee productivity, while compensation and motivation showed positive effects, but their contributions were weaker and did not reach statistical significance at the 0.05 level. This study highlights the importance of work discipline in enhancing employee productivity and suggests that further investigation is needed to understand the roles of compensation and motivation in improving employee performance. These findings provide valuable insights for PT Fimaha Serang in optimizing factors that can boost employee productivity, particularly by emphasizing the importance of maintaining and improving work discipline. Further analysis and consideration are recommended when formulating compensation and motivation policies to enhance overall employee productivity.

This study aims to analyze the role of Village Owned Enterprises (BUMDes) in advancing society through the management of traditional markets in Bulang Village, Muara Enim Regency. This study used a qualitative descriptive method with data collection techniques through interviews, observation, and documentation of six respondents. The results of the study show that BUMDes have succeeded in increasing the income and economy of the community through four objectives of establishment: advancing the village economy, increasing village original income, optimizing local potential, and encouraging growth and economic equality. This has a positive impact on the community's economy. The quality of life in Bulang Village has increased related to: increased income, decent housing, healthy environment, social stability, health, education and job opportunities. Rural economic growth in Bulang Village achieves the characteristics of good economic growth, including rapid per capita product growth, increased community productivity, structure, and a significant level of urbanization. This shows that BUMDes plays an important role in driving the economy and improving the quality of life of village communities

Legal reform and the supremacy of military criminal law is seen as an effort to reform and supremacy of the legal system. In fact, it is a big problem for the Indonesian people to reform and enforce the law. Efforts to reform the Criminal Code have been going on for a long time, at least around 1964, but progress has been very slow. The renewal of the military criminal law is not only synonymous with the renewal of the KUHPM. Reforming the War Crimes Law is clearly more effective than simply updating the KUHPM. Renewal of military criminal law includes reform of the structure and content of the law. Renewal of military criminal law must be general in nature and renew the entire formulation of the Criminal Procedure Code, formulating it in a codification that is different from the codification of the Criminal Code. Therefore, the law must be applied as fairly as possible without being selective in imposing punishment.

Radio news scripts are news scripts that are ready to be delivered or read by the broadcaster. The definition or understanding of the script itself is a story that is described in sequence from scene to scene which is equipped with a place or setting, circumstances, dialogue, and often there are characterizations in it. 94% in writing this article using the method of reading and searching for internet sources. In this study, the method used is descriptive qualitative method. News script writing plays a very important position in radio news broadcasts. In writing broadcast scripts, scriptwriters must be able to write in a conversational or spoken language style in a concise, concise, and clear manner. Broadcast Script is broadcast material that will be delivered by broadcasters in broadcasting, especially broadcasts with script reading techniques.

The problem that occurs at TPQ Al Furqon is the lack of teacher competence, especially soft skills. So the teachers at TPQ Al-Furqon Demak need soft skills training to improve their teaching and learning competence. This soft skills training takes the form of public speaking and team work with the aim of learning the Koran to run effectively and efficiently. Apart from that, this training aims to create an atmosphere of Teaching and Learning Activities (KBM) that is structured, clear and directed according to their respective roles. The approach method used includes the FGD (Focus Group Discussion) approach including sharing sessions. The activity stages consist of the counseling or material delivery stage, the training practice stage and the training evaluation stage including sharing sessions. This activities result show that teachers understand the importance of public speaking and team work so that teaching and learning activities more interesting and effective.

Upper Extremity CT-Scan Angiography (CTA) Examination Procedure in Right Subclavian Artery Pseudoaneurysm Cases at Primaya Hospital Tangerang. Upper Extremity CT-Scan Angiography (CTA) is described as a technique for non-invasively evaluating vascular structures via peripheral contrast injection. Upper Extremity CTA is carried out starting from patient preparation, tools and materials used, examination protocols, and image reconstruction techniques. In addition, the contrast infusion technique must also be appropriate to provide an informative image. The purpose of this study was to determine the procedure for examining the Upper Extremity CTA in cases of subclavian artery pseudoaneurysm with excess of the Upper Extremity CTA. This research is a qualitative research with a case study method using 1 patient. Data were collected using observation, documentation and radiographer interview methods. The results of the data collected can be concluded with the Upper Extremity CTA procedure using Scanning Scannogram, pre-contrast, & post-contrast arterial phase, and venous phase, then image reconstruction from the MPR image and 3D VR image. The advantages of the CTA procedure using the smart prep technique image resolution quality could be higher.

The Regional Revenue and Expenditure Budget is the regional government's annual financial plan which is discussed and agreed upon jointly by the local government and the Regional People's Representative Council and stipulated by Regional Regulation. The budget is an important thing in running a business organization or government institution which can be a benchmark in a successful implementation of the business organization or government agency. In terms of the budget, it includes the APBD, in which each region is given the authority as well as the obligation to prepare the Regional Revenue and Expenditure Budget. With a good budget, it will make the performance of the organization run in a more structured and better manner, meaning that if the budget is effective and efficient then the targets to be achieved can be met. Effectiveness is an important thing that must be done in a job so that the goals that have been set can be achieved properly. Effectiveness is also interpreted as a key element in achieving the goals and targets set by an organization/agency. It means that it is said to be effective when the organization can achieve the goals and objectives as well as targets that have been previously designed. In general, efficiency means the absence of waste. Every activity that will be carried out in achieving a predetermined target, there is a need for efficiency in carrying out a job so that it can reach the predetermined target and can be carried out correctly and precisely.

Tillage is an activity that aims to increase soil fertility, improve soil structure and create good soil conditions for plant growth. Soil processing can be done in several ways, one of which is the application of fertilizer to plants. Farmers' understanding of efficient and effective fertilization methods is still not fully mastered. Most farmers often fertilize plants beyond the recommended dose. This community service activity aims to (1) farmers can understand knowledge about non-subsidized fertilizer products from PT. Petrokimia Gresik, (2) increase farmers' understanding and knowledge of fertilizer quality and balanced fertilization technology to achieve relatively efficient fertilizer use, (3) farmers can understand the condition of private land and understanding of the amount and type of fertilizer PT Petrokimia Gresik needed. The methods used include surveys, socialization, and practical demonstrations regarding soil testing of farmers in Putat Lor Village, Tajinan District, Malang. Based on this socialization activity, the results obtained are (1) the knowledge of farmers in Putat Lor Village regarding non-subsidized fertilizer products from PT Petrokimia Gresik is increasing (2) increasing knowledge of farmers in Putat Lor Village about fertilizer quality and balanced fertilization technology (3) farmers in Putat Lor Village know the condition of the soil from private land through soil test practices so that they can estimate the type and amount of fertilizer to be used.

The meaning of marriage in society is important to know. This aims to identify whether or not there is a shift based on generations X, Y and Z in viewing marriage. So that it can reveal the meaning of marriage in society. Marriage is one of the factors why women are strongly encouraged to get married. Marriage is also a way for someone to perfect worship. Each individual also has their own choice in deciding to get married. Therefore, this study aims to describe the meaning of marriage based on generations in Rantau Panjang Village, North Lingga District from several factors of rational choice theory. This research uses a descriptive qualitative approach that aims to conduct in-depth research on the meaning of marriage based on generations. The research method used used Purposive Sampling. Data collection techniques use direct observation and structured interviews to obtain data. The theory used in this research is rational choice by James Coleman. Rational choice theory emphasizes a person to take an action that will utilize resources in achieving a goal. In this study, rational choice theory is used to explain the meaning of marriage in society so that marriage is in accordance with one's personal choice. The results showed that how the meaning of marriage between generations in choosing to get married. Most of them are caused by religious, arranged marriage and financial obligations.