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The existence of micro, small and medium enterprises, especially in Bandar Lampung City, is not free from obstacles, one of which is related to bookkeeping or financial reporting. Mobile accounting-based applications are present as one of the technologies that are expected to overcome the problems faced by micro, small and medium enterprises. This study was conducted to determine the factors that influence the interest in implementing mobile-based accounting in micro, small and medium enterprises in Bandar Lampung City. The theory used in this study is UTAUT which consists of performance expectations, social influences and facilitating conditions. From the results of the study, it was obtained that performance expectations influenced the interest in implementing mobile accounting. Social influences did not affect the interest in implementing mobile accounting. Conditions that helped influence the interest in implementing mobile accounting.

Fiscal decentralization is a tool to achieve maximum public welfare and the provision of essential public services. The essence of fiscal decentralization is the provision of transfer funds to local governments. In addition, through transfer funds, it is hoped that there will be equity and fiscal balance vertically and horizontally. However, the existence of transfer funds caused a response that the central government responded to as the main fund for regional spending. The purpose of this study is to determine the effect of the flypaper effect on the balance fund and local revenue on education spending, health spending, and infrastructure spending. Using data from 2019-2023 in municipalities and cities on the island of Java and regression using a fixed effect model, it shows the occurrence of a flypaper effect on education and infrastructure spending through DAK. As a result, every increase in DAK will encourage an increase in education and infrastructure spending. Meanwhile, different results are shown in health spending, that every increase in DAU decreases health spending. Different tests were carried out using dummy variables in the year before and after the implementation of the latest policy. As a result, the regulation of the DAU Specific Grant was able to increase health spending, but not as much as the influence of PAD.

Notaries have a crucial role in making the deed of establishment of a limited liability company which is the basis for the existence of a legal entity. However, in practice, deeds containing false data are often found, causing legal problems related to the liability of the parties involved. This research aims to analyse the application of the piercing the corporate veil doctrine to limited liability companies established with false data as well as the notary's responsibility in such cases. The research method used is normative legal research with statutory and conceptual approaches. The results show that the doctrine of piercing the corporate veil can be applied when there is evidence of abuse of the legal entity, so that the responsibility shifts to the owner or management. In addition, notaries who are negligent or intentionally allow forgery can be held civil, administrative, and criminal liabilities. Therefore, notaries must apply the precautionary principle in making deeds to avoid legal consequences.

In Indonesia, restorative justice has begun to receive serious attention, as evidenced by the issuance of several regulations to support its implementation. One of these is the Juvenile Criminal Justice System Law, which incorporates the spirit of restorative justice into efforts to resolve cases involving children through the Diversion mechanism. However, despite the existence of supporting regulations, the implementation of restorative justice in Indonesia still faces various challenges. The purpose of this article is to examine the effectiveness of fulfilling restorative justice in Indonesia. The research results indicate that there are still several shortcomings in the enforcement of restorative justice. Additionally, there is a need for an institution capable of overseeing the implementation of non-litigation processes. The Witness and Victim Protection Agency is considered to have a strong position to act as a supervisor for restorative justice due to its alignment with its duties and functions.

This article provides an explanation of how interactive learning can improve students’learning request in class XII SMAN 9 Pekanbaru. Interactive learning in it’s application allows students to participate in learning, actively ask questions, raise students’curiosity and enthusiasm in focusing on learning materials. These things are an indicator that can be seen that with the existence of interactive learning can increase their willingness to learn, student interest in learning. This article presents the implementation of learning by using interactive media properly and correctly, along with examples of interactive learning that can be utilised by teachers in teaching and learning activities. All data obtained in this article is based on the result of observations and interviews conducted at SMAN 9 Pekanbaru. It is hoped that this interactive learning can foster a sense of students interest in learning and also satisfactory cognitive learning outcomes.

Chronic kidney failure or chronic kidney disease (CKD) is a non-communicable disease that has increased the prevalence of mortality and morbidity in the last 20 years. The prevalence according to RISKESDAS in 2013 showed CKD was 2% and increased to 3.8% (739,208) in 2018. Dialysis is a kidney replacement therapy (TPG) which is used to prevent kidney deterioration. TPG carried out throughout life will change the patient's life physically, cognitively, psychologically, socially, and spiritually. When undergoing dialysis, patients experience ambivalent feelings towards the hemodialysis process that they are currently undergoing, namely positive feelings in the form of happiness when washing freely and negative feelings including feelings of anxiety and worry about the disease they are experiencing. This study aims to determine the existence of family relationships and the length of undergoing hemodialysis on the level of anxiety in patients with chronic kidney failure at Hospital X Jakarta. The method used is quantitative analysis with a cross-sectional research design on 45 respondents with the Spearman Rank correlation test. The results show a significant relationship between family support and the length of time undergoing hemodialysis with the level of anxiety in chronic kidney failure patients with values of ? = 0.001 < ? and ? = 0.007 < ?, correlation coefficient (rs) = 0.472 and (rs) = -0.397, so H0 is rejected and H1 is accepted with a moderate level of significance. In conclusion, family support and the length of time undergoing hemodialysis have a moderate relationship to anxiety levels in chronic kidney failure patients.

This study aims to explore the integration pattern between Science and Islam in the context of the Integrated Madrasah Science Competition (KSM) for Biology at MAN 1 Wonosobo. The research specifically seeks to: (1) identify the conceptual pattern of Science–Islam integration in Biology learning, (2) examine the implementation of this integration in the KSM preparation process, and (3) analyze the factors influencing its effectiveness. This research adopts a qualitative approach, employing field research and descriptive analysis to capture a comprehensive understanding of the phenomenon. The findings reveal that the integration pattern in Biology learning within the KSM context is characterized as integrative–interconnective, where scientific concepts are interconnected with Islamic values and perspectives. Supervisory teachers with a strong background in pure Biology tend to be more active in developing discussion themes, conducting in-depth dialogues, and organizing studies that merge scientific and religious viewpoints. The effective implementation of this integration is supported by optimal utilization of learning resources, particularly Biology textbooks, as a source of pure scientific material enriched with Islamic insights. Such integration is further strengthened by collaborative discussions between teachers and students, fostering deeper understanding and critical thinking. Several factors contribute to the effectiveness of Biology KSM learning. These include the existence of a curriculum and learning materials that intentionally integrate Science and Islam, as well as the interdisciplinary competencies of teachers who not only master Biology content but also possess the ability to connect it with Islamic principles. Additionally, institutional support from all components of the madrasah—administrators, fellow teachers, and students—plays a crucial role in creating a structured, motivating, and inspiring guidance environment. In conclusion, the integration of Science and Islam in the Biology KSM at MAN 1 Wonosobo represents an effective educational model that promotes both scientific literacy and religious understanding, contributing to holistic student development in madrasah education.

Concepts about human nature are so diverse. Understanding the assumptions of human nature in education does not only include physical and psychological issues, but culture and other elements. Or in other words, humans are very complex creatures who need various elements in educational science to achieve success. Understanding human nature is very important in determining educational theory. History has proven that several assumptions about human nature from different points of view will determine the direction of educational theory, such as in the formation of the curriculum.  The curriculum is the basis for forming character and human intelligence. This research is a qualitative descriptive research. The method used in this research is literature study.  Primary data sources are journals and books related to human nature and educational science. Research validation is by triangulation. The results of the research are 1) the existence of stereotypical assumptions about human nature in education and 2) various designs and synchronization models as a form of human formation through education.

This study aims to describe and analyze: the role of supervision and obstacles faced and the efforts made by the Surabaya Special Class I Immigration Office in its role to supervise the existence of foreigners.  The research method to be used is qualitative descriptive.  Data Collection Techniques include: Interviews, Observations, Documentation. The research informant is the Head of the Suarabaya Special Class I Immigration Office. The data analysis technique using interactive model analysis was developed by Miles et al., (2014), namely data condensation, data presentation, and conclusion drawn. The results of the study show that the Surabaya Special Class I Immigration Office has three roles in supervising foreigners, namely as an immigration facilitator on duty, including providing residence permit and immigration status services, determining immigration status for foreigners in Indonesia, conducting research on the correctness of a person's citizenship evidence.  As an Administrator in the supervision of foreigners, it is carried out through administrative supervision when a foreign citizen submits an application to the Immigration Office. As an Executor in the supervision of foreigners, it is carried out by 1) searching for and obtaining information about the existence of Indonesian citizens who are outside Indonesian Territory; 2) Conduct an interview when applying for a Travel Document of the Republic of Indonesia; or 3) Coordinate with the local government through the Chief Representative of the Republic of Indonesia to monitor the existence of Indonesian citizens outside the Indonesian Territory. The obstacles faced by the Surabaya Special Class I Immigration Office include the range of work which includes Surabaya, Mojokerto, and Sidoarjo. There are limitations of officers. Lack of understanding of immigration law by foreigners. Lack of information obtained from the public regarding the existence of foreigners. Lack of openness on the part of the company where the foreigner works. The efforts made by the Surabaya Special Class I Immigration Office in supervising foreigners are to conduct direct field surveillance to find out the whereabouts of foreigners. Attend KOMINDA (Komunitas Intelejen Daerah: Regional Intelligence Community) activities organized by the Regional Government.  Conducting socialization programs to foreigners and the community. Conducting administrative supervision.

MotoGP is a world-class motorcycle racing event involving participation from various countries around the world. In its implementation, it is necessary to import spare parts, vehicles, team equipment, and other technical equipment to circuits around the world, including Mandalika, Indonesia. This temporary import status makes MotoGP logistics require important documents, such as ATA Carnet and Customs Notification of Special Economic Zones (PPKEK) so that the goods can enter the Customs Area without being subject to customs and excise. This research method uses a qualitative method with a descriptive approach because it aims to understand in depth the process of handling MotoGP import cargo, especially related to the use of ATA Carnet documents and Customs Notification of Special Economic Zones (PPKEK) in the Mandalika Special Economic Zone. The results of this study indicate that the use of customs documents, such as ATA Carnet and Special Economic Zone Customs Notification (PPKEK) is used depending on the needs of each user who wants the entry of MotoGP logistics into Indonesia to be exempted from customs and excise so that these two documents become important instruments in implementing the temporary import status scheme for MotoGP logistics so that it can facilitate the handling process at Zainuddin Abdul Madjid International Airport to distribution to the Mandalika Special Economic Zone (KEK). The conclusion of this study is that with the existence of two customs mechanisms, namely ATA Carnet and Special Economic Zone Customs Notification (PPKEK), as well as the role of PT. Angkasa Pura Logistik in handling the flow of goods at the airport, the smoothness of MotoGP logistics is more guaranteed.

It is about the importance of leadership of the madrasah headmaster in developing religious culture at the MA Nurul Huda al. This leadership aims to develop the existing of religious culture in the madrasah environment.The objectives of this study are 1) Describing the leadership of the madrasah headmaster in developing religious culture 2) Describing the supporting and inhibiting factors of the headmaster's leadership in developing a religious culture 3) Describing the results of the development of religious culture through the leadership of the head of madrasah.This study is a field research, which is conducted directly with the object of research and the data collection is carried out in the field. With this descriptive qualitative research, the researcher tries to reveal the implementation of the leadership of the madrasah headmaster in developing a religious culture in MA Nurul Huda al-Banat Situbondo. The result of this study is the leadership of the madrasah headmaster in developing religious culture in madrasah is to carry out the leadership role of the headmaster, namely as an educator, manager, administrator, supervisor, leader, innovator, and motivator. The supporting factors are the existence of facilities and infrastructure that support religious activities and the existence of teachers who have deep religious knowledge. The inhibiting factor is that the environment still considers madrasah to be less prestigious than public schools in general, a lack of understanding of the development of religious culture, the lack of role models given by teachers, the influence of technological culture, and the absence of training given by the head of madrasah to teachers in the implementation of religious culture.

The policy of relocating the market from Rada Mata market to Oba Komi market permanently aims to organize a better and cleaner city because the existence of Rada Mata market raises several problems, the first is the narrow location of the market, the place is not strategic, the existence of gas stations, and access to highways leading to the airport and the port which results in traffic congestion. The policy of the Southwest Sumba Regency government is a good solution, but in the implementation of the policy is not optimal, there is no firmness from the government to continue implementing the existing decision but what happens is all traders return to selling in the relocated market. Type of Qualitative Research. This study aims to determine, analyze the supporting and inhibiting factors in the implementation of the Regional Government policy on the relocation of the Rada Mata market to the Oba Komi marke.

Social science is a multidisciplinary field that studies human behavior, social structures, and changes in society. It encompasses disciplines such as sociology, anthropology, political science, and economics, each contributing to a deeper understanding of how individuals and societies interact. In the modern era, as the world faces rapid changes in political, economic, and cultural landscapes, social science has become increasingly vital for addressing complex global challenges. The field explores the dynamics of power, inequality, and social conflict, offering insights into ways to mitigate issues such as poverty, injustice, and discrimination. Social science research, using both qualitative and quantitative methodologies, helps in analyzing current phenomena and providing evidence-based policy recommendations. These insights are crucial for shaping effective solutions that promote social well-being at local, national, and global levels. As global issues like migration, climate change, and international conflict continue to affect societies, social science provides the tools necessary to understand and navigate these challenges. This paper discusses the scope of social science, its key disciplines, and the importance of its application in real-world problems, highlighting the need for continuous research and adaptation in response to changing societal needs.

Human resource performance is one of the main factors for the Company. With the existence of factors that influence the performance of human resources, it is hoped that there will be improvements in the performance of human resources in a company so that better conditions and environments can be created. In connection with this, it becomes interesting to carry out community service activities with the aim of providing students with insight into the world of work. Implementation is carried out by means of lectures and discussions with students. The results of this service activity: participants appeared to be highly enthusiastic, because they felt they had benefited from the resource person's presentation by asking questions and discussing.

Many students study in Jakarta but seem to learn nothing. In fact, most of them cannot speak good and correct Indonesian, in fact, there are also students who have not mastered Indonesian vocabulary. The phenomenon of learning difficulties occurs because of serious problems in education in Indonesia, one of which is the lack of mastery of Indonesian in universities. This study aims to reveal the existence of sociolinguistics on the attitudes/opinions of ITPLN students in using language in the campus environment. Finding sociolinguistic factors that strengthen and weaken the use of Indonesian in the engineering field. This study uses quantitative methods and correlational descriptive surveys, namely research conducted to obtain information about data, then processed with statistics with the preliminary study stage carried out with a quantitative descriptive approach. The results of this study show the value of the determinant coefficient (R2) = 0.192, which means that around 19.2% of changes in sociolinguistic variables and learning achievement can be explained by student learning achievement. Then based on the results of the t-test, sig0.000 <0.005 was obtained, meaning that the influence was significant. In other words, sociolinguistic variables provide a significant positive contribution to the learning achievement of ITPLN students. The results of the F test obtained F count 14.04 sig0.000<0.005 Ftable shows that Ha is accepted and Ho is rejected, meaning that there is a positive and significant influence. So it can also be concluded that the proposed hypothesis can be accepted.

The development of social media is currently very rapid and diverse, such as Whatsapp, YouTube. The existence of social media, especially among young people, has given rise to a diversity of uses and images of the identities of its users. Based on the background above, the following problem formulation arises, How do teenagers behave in interpreting the social media Instagram within themselves. And how is the use of Instagram social media in forming self-identity related to social interaction in society. In this discussion the theory used is symbolic interaction theory, where this theory focuses its attention on the ways humans use to shape the meaning and structure of society through conversation. Quoted from George Herbert Mead Symbolic interaction is a theory about how to think about the mind and self. This research uses a qualitative approach with a descriptive case study method. Data was collected through in-depth interviews, observation and literature study. Research subjects were selected (purposively) based on the characteristics of being active users, having more than one account, aged 16-18 years, and consisting of men and women. The research results show that there is diversity in the use of social media, this can be seen from the initial use, patterns of use and the technology used. Then there are various meanings regarding the existence of social media for users, including those related to themselves, family, studies, hobbies, community and work. After that, there are various meanings regarding the self-identity of social media users, and identity construction on social media is carried out through the process of interaction in using social media.

Many students study in Jakarta but seem to learn nothing. In fact, most of them cannot speak good and correct Indonesian, in fact, there are also students who have not mastered Indonesian vocabulary. The phenomenon of learning difficulties occurs because of serious problems in education in Indonesia, one of which is the lack of mastery of Indonesian in universities. This study aims to reveal the existence of sociolinguistics on the attitudes/opinions of ITPLN students in using language in the campus environment. Finding sociolinguistic factors that strengthen and weaken the use of Indonesian in the engineering field. This study uses quantitative methods and correlational descriptive surveys, namely research conducted to obtain information about data, then processed with statistics with the preliminary study stage carried out with a quantitative descriptive approach. The results of this study show the value of the determinant coefficient (R2) = 0.192, which means that around 19.2% of changes in sociolinguistic variables and learning achievement can be explained by student learning achievement. Then based on the results of the t-test, sig0.000 <0.005 was obtained, meaning that the influence was significant. In other words, sociolinguistic variables provide a significant positive contribution to the learning achievement of ITPLN students. The results of the F test obtained F count 14.04 sig0.000<0.005 Ftable shows that Ha is accepted and Ho is rejected, meaning that there is a positive and significant influence. So it can also be concluded that the proposed hypothesis can be accepted.

This research aims to reveal stability Friedrich Carl Von Savigny’s thoughts on the existence of annual sale and purchase customary love establishment. This research uses legal research methods, namely research carried out on legal norms that develop in society. The approach used is a conceptual and historical approach. The types and sources of data used in this research are primary and secondary data. The results of this research show that the teachings of the historical school initiated by Von Savigny emphasize that law is a reflection of the soul of the people that grows together with the people’s growth of the people and becomes strong together with the people’s strength. Furthermore, in the end, it dies if the nation loses its nationality. Thus, adherents of the historical school reject the view that law is made by an authorized institution, such as by making laws. Meanwhile, customary law that exists in Madurese society as the customary law of the Madurese people in some villages, such as “annual purchase and sale,” as the customary law of the community is maintained in the practice of annual purchase and sale of a plot of land that is perhaps not found in other areas in Indonesia. It is similar to the historical school, namely that law grows together with the growth of society and becomes strong together with the strength of society. Furthermore, in the end, it dies if the nation loses its nationality. This condition is recognized as existing by the constitution of the Indonesian legal state as regulated in Article 18B paragraph (2) of the 1945 Constitution of the Republic of Indonesia.

Initially, the existence of the Judicial Commission was formed based on Law Number 22 of 2004 as a legal derivative of the institution, in article 40 paragraph (1) of Law Number 48 of 2009 concerning judicial power it is stipulated that the Judicial Commission is an external supervisory body that monitors the supervision of judges' behavior based on the code of ethics and guidelines for judges' conduct, and Law Number 18 of 2011 concerning the Judicial Commission. The legal issue of this normative legal research: What is the form of the Judicial Commission arrangement in order to maintain the behavior of judges? What is the urgency of the authority of the Judicial Commission in order to maintain the behavior of judges? The Judicial Commission is regulated in Article 24B of the 1945 Constitution, which gives the authority to propose the appointment of Supreme Court Justice and maintain the honor and conduct of judges. This authority is important to ensure that judges carry out their duties with integrity and in accordance with the applicable code of ethics. The existence of legal gaps related to the limitations of the Judicial Commission's authority in supervising the behavior of judges often makes it difficult to carry out their duties optimally. The urgency of the authority of the Judicial Commission in maintaining the behavior of judges is very important to create a judicial system that is independent, accountable, and trusted by the public. Strengthening the authority and institutional support for the Judicial Commission is needed to ensure that supervisory duties can be carried out effectively, so that the ideals of legal reform in Indonesia can be well achieved.

Pawn is one of the property rights obtained by a person who receives the goods—who provides credit—on a movable and tangible item that is handed over to him by a person who is in debt or by another person on his behalf. Pawning is a common phenomenon in many countries, especially in Indonesia. The regulations related to pawn are determined in the Civil Code, especially in Article 1150 of the Civil Code, and are further regulated in various additional articles in the Civil Code. Pawn requires the existence of two or more parties who are related to each other and agree to make a binding agreement with a certain period of time to receive and provide guarantees to an entity in return for a certain amount of money or other goods, which must then be returned in accordance with the agreement that has been made along with the surplus value that may arise as a result of added value or interest. This is an obligation that must be fulfilled by the party who owes, but the party who provides the credit also has a handful of obligations that must be fulfilled as a form of accountability for the pawned goods that are received and maintained for a certain period of time, for example, maintaining the pawned goods from potential damage or carrying out maintenance so that the pawned goods function properly. However, the party who provides the credit has the right to receive compensation or a refund of the maintenance costs incurred to maintain the pawned goods; this is regulated in Article 1157, Paragraph 2, of the Civil Code, which is a guarantee for every entity that provides credit to obtain its rights or compensation from efforts to "rescue" the pawned goods.