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Along with the development of information technology, many villages in Indonesia have implemented smart villages, one of which is Condro Village in Lumajang Regency. However, the implementation experienced several obstacles, the first is the lack of society knowledge about digital literacy and the second is the difficulty of informing the society that village services can be accessed online. Therefore, this program aims to develop management several Condro’s social media and also disseminating information to villagers effectively. There are 3 methods used in this article. Such as planning, implementation and evaluation. The result of the application of these 3 methods is by conducting socialization, training, and mentoring of village digital cadres. Thus, synergy based on the utilization of information technology will be able to improve the quality of village social media and information dissemination to the society.

. The purpose of this study is to determine the calculation of income tax (PPh 4 paragraph 2 and PPh Article 23) on construction services at CV. Pratama Karya Mandiri. Data collection techniques are obtained through a descriptive approach which aims to find out the problem being solved so that an overview of the problem being studied is obtained. Using data in the form of gross income recapitulation, the type of research used is qualitative research. This qualitative research is conducted on scientific objects that develop, and are not manipulated by researchers and the dynamics of these objects are not affected by the presence of researchers.The results of this study indicate that the taxation calculations carried out by CV. Pratama Karya Mandiri related to Income Tax on construction services is in accordance with the latest tax regulations, especially in terms of tax rates.  

This article aims to analyze and identify the quality of tourist attraction of Alamendah village and its application to the management of tourist attraction in Alamendah village, Rancabali District, Bandung Regency. The theory used in this study is the theory of tourism. Tourism is a trip made by a person or group from one place to another, temporary, this tourism aims as recreation, pleasure in seeking environmental balance in social, cultural, natural and scientific dimensions. Through survey and observation methods analyzing Alamendah tourism, this study collects data on tourists' perceptions of the tourist experience, quality of service, quality of physical tourism products, and sustainability of the attraction. Research findings show that a satisfactory travel experience is a key factor in determining the quality of Alamendah's tourist attraction. The results showed that the potential strategy of tourism villages that become tourist attractions, the types of tourism in Alamendah Village, factors that influence the increase in tourist visits to Alamendah Tourism Village such as glamping activity tour packages, tours and sports tourism as well as plantation tourism and digital tourism development strategies can increase tourist visits to Alamendah Tourism Village, The role of tourists in the development of Alamendah Village

This research aims to analyze consonant sequences in the phonology of the Indonesian language, focusing on patterns of distribution, combinations, and variations of consonants. The analytical method involves collecting data from representative Indonesian language texts, including books, articles, and everyday conversations. The analysis is conducted by examining the sequence of consonants, frequency of usage, and potential phonological changes. The results of this research can provide further insights into the phonological structure of the Indonesian language, the contribution of consonant patterns to language expression, and their potential implications for language learning and teaching. This study is expected to contribute to a deeper understanding of Indonesian phonology and to encourage further development in the field of linguistics.

This article examines the influence of agrarian law in the development of legal politics in Indonesia with a focus on issues of land ownership and human rights. This article explains that land ownership is often a source of conflict and disputes in Indonesian society, especially when land does not have clear certificates. The Basic Agrarian Law (UUPA) is the legal basis that provides guarantees for land rights for the people of Indonesia. The National Agrarian Operations Project Program (PRONA) is the government's effort to provide land certificates to people with economically weak groups. This article also reviews changes in legal political views in Indonesia following the transition from the New Order era to the reform era. During the New Order era, there were shackles in various sectors, including law and politics. However, during the reform period, efforts to restore Indonesia's image as a rule of law through changes in government policy were carried out concerning the 1945 Constitution and Pancasila. In the context of land ownership and human rights, this article underscores the need to protect the rights of rural communities and indigenous peoples whose ownership is inherited hereditary, regardless of the completeness of the ownership papers. This article examines the need for a balance between public interest and individual rights in the context of land ownership in Indonesia. In conclusion, this article presents a comprehensive analysis of the influence of agrarian law in the development of legal politics in Indonesia. By highlighting changes in legal politics, protection of human rights, and issues of land ownership,    

Writing and publishing scientific papers is something that is not only important for researchers, but also for teachers who teach in junior high to high school related to the need to increase teacher professionalism. Therefore, this study aims to analyze the need for training in the ability to write scientific articles in English teachers. This research employs mixed methods whereby quantitative data analysis will be supported by qualitative analysis. Purposive random sampling was used in the selection of research respondents which involved 30 teachers as a sample of a total of 150 English teacher population. This analysis was carried out based on the factors that can affect the difficulty of the process of writing scientific papers including the writing environment; obstacles caused by the topic of writing; the author’s motivation; and the processes, knowledge, and skills involved in writing. The results of this study are expected to be able to become a reference in developing writing training, especially for English teachers and can be an evaluation for teachers about the actions that must be taken to develop the ability to write scientific pap  

The aim of writing this article is to discuss the role of colleagues in improving employee performance at the Padepokan Buffet Restaurant. This research uses a qualitative research method approach with primary data collection techniques through interviews and secondary data using literature studies. The analysis technique used in this research is descriptive analysis technique. The results of this study indicate that the role of coworkers has a significant impact on employee performance in restaurants. The effective role of coworkers can influence employee performance through several mechanisms. First, through good teamwork, colleagues can increase employee productivity and work quality. Synergistic teamwork enables the exchange of knowledge and experience that can improve individual skills.

Basically Corporate Social Responsibility (CSR) is manifested in the social role of a company or Limited Liability Company (PT) towards the company's internal environment, namely the welfare of its workers' lives. The existence of a level of welfare for workers is one way or strategy that can increase the participation of workers, motivation and loyalty of the workers. This problem is included in the Law of the Republic of Indonesia Number 40 of 2007 concerning Limited Liability Companies and in addition to the Law Number 25 of 2007 concerning Investment (UUPM) Article 34, namely "companies that invest in are required to implement CSR" to create conditions that are harmonious, balanced and in accordance with the environment, norms, and culture, as well as the Law that regulates the Social Security System and which establishes the Employment Social Security Administering Agency as an institution that regulates all labor guarantees for all Indonesian people, namely BPJS employment. The purpose of this writing is; 1). Providing a form of CSR responsibility to the company for the welfare of the workers; 2). Implement sanctions given to companies if they do not carry out CSR responsibilities to employees. This method uses writing in the form of normative legal methods or in legal research literature from the results of a study, there is one main thing that can be concluded. Namely, there are several rules that regulate corporate social responsibility, there is a law on State-Owned Enterprises (BUMN), an investment law and a social security law. a requirement for CSR that has the potential to cause multiple interpretations in practice, because not all laws that have regulated and contain rules that are subject to sanctions in it.

The purpose of writing this research is to find out the regulation of kasapekang sanctions and the implementation of kasepekang sanctions imposed on residents in Dewasana Traditional Village based on the perspective of Human Rights (HAM). The research that the researcher conducted was empirical research using a statutory approach, case approach, facts and comparisons. The results of the study show that the regulations that guarantee the existence of customary law communities are regulated according to Indonesian positive law in the 1945 Constitution article 18b paragraph 2 and also village awig-awig, especially the Dewasana Customary Village related to kasapekang sanctions are regulated in the village awig-awig in pawos 69. Kasepekang sanctions when viewed from a human rights perspective can lead to human rights violations because they are contrary to the formulations in the 1945 Constitution. For the implementation of kasepekang sanctions imposed on residents of Desa Adat Dewasana, it has been carried out in accordance with awig-awig pawos 69. In its implementation, the stage of imposing sanctions is considered quite mild, but it can also cause human rights violations.

The purpose of this study is to ascertain how the Bandung municipal government interacts with homeless persons and to pinpoint the factors that support and impediment this interaction. This study employs a descriptive methodology and is qualitative in nature. The research subjects include the Mayor of Bandung, the Director of the Bandung City Social Service, and the sprawl of the City of Bandung. Based on the results of the data analysis, it is feasible to draw the following conclusion: The 2019 Bandung City Regional Regulation Concerning the Treatment of Vagabonds and the Homeless regulates how the municipal government is to handle gepeng. Social services aid in efforts to rehabilitate society. According to Article 16 of the 2019 Bandung City Regional Regulation, efforts to end homelessness are conducted in four different ways: prevention, repression, social rehabilitation, and reintegration activities. The central government's support, the 2019 Regional Regulation, the existence of non-governmental groups, and community support all contribute to the Bandung City Government's attempts to manage sprawl. Two barriers are the sluggish homeless culture and the cash-on-hand culture.

This article discusses the comparison of Indonesian and Javanese phonology using descriptive qualitative methods by conducting analysis and comparison. The data observed is linguistic data which contains vowel and consonant elements in Indonesian and Javanese. Vowels are related to the height of the tongue, the movement of the tongue, strictures, and the shape of the lips. In comparative language science, Indonesian and Javanese have differences and similarities between them. One of the similarities is in the vowel phonemes. Both Indonesian and Javanese have five basic vowels, namely /a/, /i/, /u/, /e/, and /o/. Indonesian and Javanese also have 10 consonants, namely bilabial, labio-dental, apico-dental, apico-alveolar, apico-palatal, lamino-alveolar, lamino-palatal, medio-palatal, dorso-velar, and laryngeal.

Phonology is a branch of linguistics that studies the sound system of language and examines the rules that regulate the use of language sounds based on their characteristics, such as articulation, frequency, duration, and intensity. This research discusses "Phonological Differences in Indonesian and Japanese." The aim of this research is to obtain data and information about the differences in phonology between Indonesian and Japanese. The research method used is a literature study by collecting scientific articles and journals from various relevant sources as material for comparative analysis between the phonological systems of Indonesian and Japanese. The findings of this research indicate that there are significant differences between the phonologies of Indonesian and Japanese. The implication of this research is that it is important to understand the differences in Indonesian and Japanese phonology, which can provide benefits in teaching and learning both languages in the future.

This article discusses exploring the rich flavors of Palestinian food in Indonesian learning at Stiepar Yapari Aktripa in Bandung. This study aims to introduce to the people of Bandung, to explore various flavors of food, especially typical of the Middle East. Meanwhile, the problems developed The research instruments are the results of observation, interviews, and researchers as key instruments. The source of this research data is the result of interviews from kitchen restaurant staff, The implementation of sustainable culinary concepts is a challenge because it must balance with Indonesian tastes, including the Bandung area which feels foreign to typical Palestinian food, Palestinian restaurant owners in Bandung aim to improve communication between Indonesia and Palestine through food culture, owners inspired by culinary diversity in Indonesia, especially in the city of Bandung which Many various diverse foods, with that while studying in Bandung the owner thought of opening a Palestinian restaurant to improve communication between Indonesia & Palestine through food culture.

This article discusses the comparison of Indonesian and Javanese phonology using descriptive qualitative methods by conducting analysis and comparison. The data observed is linguistic data which contains vowel and consonant elements in Indonesian and Javanese. Vowels are related to the height of the tongue, the movement of the tongue, strictures, and the shape of the lips. In comparative language science, Indonesian and Javanese have differences and similarities between them. One of the similarities is in the vowel phonemes. Both Indonesian and Javanese have five basic vowels, namely /a/, /i/, /u/, /e/, and /o/. Indonesian and Javanese also have 10 consonants, namely bilabial, labio-dental, apico-dental, apico-alveolar, apico-palatal, lamino-alveolar, lamino-palatal, medio-palatal, dorso-velar, and laryngeal.

Phonology is a branch of linguistics that studies the sound system of language and examines the rules that regulate the use of language sounds based on their characteristics, such as articulation, frequency, duration, and intensity. This research discusses "Phonological Differences in Indonesian and Japanese." The aim of this research is to obtain data and information about the differences in phonology between Indonesian and Japanese. The research method used is a literature study by collecting scientific articles and journals from various relevant sources as material for comparative analysis between the phonological systems of Indonesian and Japanese. The findings of this research indicate that there are significant differences between the phonologies of Indonesian and Japanese. The implication of this research is that it is important to understand the differences in Indonesian and Japanese phonology, which can provide benefits in teaching and learning both languages in the future.

This article discusses exploring the rich flavors of Palestinian food in Indonesian learning at Stiepar Yapari Aktripa in Bandung. This study aims to introduce to the people of Bandung, to explore various flavors of food, especially typical of the Middle East. Meanwhile, the problems developed The research instruments are the results of observation, interviews, and researchers as key instruments. The source of this research data is the result of interviews from kitchen restaurant staff, The implementation of sustainable culinary concepts is a challenge because it must balance with Indonesian tastes, including the Bandung area which feels foreign to typical Palestinian food, Palestinian restaurant owners in Bandung aim to improve communication between Indonesia and Palestine through food culture, owners inspired by culinary diversity in Indonesia, especially in the city of Bandung which Many various diverse foods, with that while studying in Bandung the owner thought of opening a Palestinian restaurant to improve communication between Indonesia & Palestine through food culture.

Based on the 1945 Constitution of the Republic of Indonesia, Indonesia is a unitary state that has a democratic government system. The democratic system in Indonesia is listed in Article 1 paragraph (2) of the 1945 Constitution of the Republic of Indonesia. Democracy is a form of state implementation system based on people's sovereignty. Democracy is a government of the people, by the people and for the people. The State of Indonesia is a unitary state which is divided into several regions, for example provinces, districts, cities and villages. The embodiment of the democratic system in Indonesia, which has many regions, is by way of the people from each region holding general elections to determine a government.

The purpose of this study was to find out the implementation of the Specific Time Work Agreement (PKWT) and the factors causing the implementation of the Specific Time Work Agreement (PKWT) without transparency in the provision of work agreements to workers at ID Express Jimbaran. The normative research method was used in this research with a statutory approach, a historical approach to compare with a conceptual approach. This study also uses legal materials such as primary, secondary, and tertiary legal materials. The results of this study indicate that the procedure for implementing a Specific Time Work Agreement (PKWT) carried out by ID Express Jimbaran is not in accordance with Article 59 paragraph (1) and paragraph (3) of Law no. 13 of 2003 concerning Manpower. Internal factors causing the lack of transparency in the implementation of the Specific Time Work Agreement (PKWT) at ID Express Jimbaran are the quality and behavior of human resources, organizational culture, and management policies and practices. Meanwhile, the external factors causing the absence of transparency in the implementation of the Specific Time Work Agreement (PKWT) at ID Express Jimbaran are government and customer policies.

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.

Khatmil Qur'an is a culture in various Islamic boarding schools that study the Qur'an, but the agenda of each pesantren is different in line with the tradition of the pesantren. Interestingly at the Al-Asy'ariyyah Islamic boarding school, there is a cultural carnival that presents various cultural attributes from various regions in Indonesia. So this article aims to find answers to the big question, "how is Islamic education based on religious moderation through expressions of cultural carnivals on the haflah khatmil Qur'an agenda at the Al-Asya'ariyyah Islamic Boarding School, Wonosobo". Through field research it was found that the cultural carnival at the al-Asy'ariyyah Islamic boarding school was used as a strategy for the pesantren to provide education to the community, that cultural essences needed to be preserved because they conflicted with religion. The fact that the Koran actually instructed the Prophet Muhammad to teach Islam in a gentle and tolerant way. Thus, the expression of cultural carnivals in Islamic boarding schools is the maturity of the scholars in presenting the Qur'an and hadith as part of the embodiment of religious moderation-based education.