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Optimizing the distribution of State Revenue and Expenditure Budget (APBN) funds to autonomous regions is a strategic step to accelerate equitable development, improve public services, and encourage regional independence. Fund transfers such as the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Profit Sharing Fund (DBH) play a central role in supporting infrastructure development and developing local potential. However, the implementation of fund distribution faces challenges such as imbalances in allocation between regions, low planning accuracy, and weak synergy between central and regional governments. This research uses normative legal methods to analyze regulations and fund management strategies, with case studies of regions that have successfully utilized APBN funds. The study highlights the critical role of efficiency, transparency, and effective supervision.

This paper discusses efforts to prevent plague disease in Indonesia through port fumigation. Using a descriptive qualitative method, the research revealed pest vectors on the MT. STRAITS DIGNITY ship and fumigation implementation challenges. It concluded that fumigation is the most effective method for pest control, with recommendations for ship crews to maintain cleanliness and Port Health Offices to conduct routine sanitation checks to minimize disease spread risks.

The implementation of electronic medical records at Hidayah Boyolali Hospital from January 2023 until now is not free from risks. The risks that generally occur are incomplete filling out of electronic medical records due to doctors' indiscipline in filling out patient treatment histories, inappropriate access to medical record information due to errors in patient identification, and errors in coding patient diagnoses which cause difficulties in claims and inappropriate service financing. The aim of PkM is to increase the knowledge and skills of medical record officers regarding hybrid medical record risk management. The PkM stages are: (1) preparation and licensing, (2) presentation of material and case studies, and (3) evaluation. The results of PkM are increased knowledge and ability to identify risks, assess risks, and treat risks in hybrid medical records. Implementation of risk management is carried out in the patient registration unit, patient data processing unit, patient data storage unit, and medical information release unit.

Learning motivation is an important factor in the success of learning. However, low student motivation and learning outcomes are still a major problem in science-biology learning at Sriwedari Junior High School. This study aims to analyze the role of gamification as an innovative learning method that can improve students' motivation, engagement, and learning outcomes. The research used a descriptive qualitative approach involving students in grades VII, VIII, and IX as research subjects. Data was collected through in-depth interviews and documentation. The results showed that the use of gamification elements such as points, badges, and leaderboards managed to significantly increase students' motivation. In addition, students' active engagement in learning increased, seen from consistent attendance and participation in group discussions. Student learning outcomes also improved, with 75% of students achieving scores above the KKM after the implementation of gamification. Gamification creates interactive and relevant learning, allowing students to understand complex concepts more deeply. In conclusion, gamification is an effective approach to improve the quality of science-biology learning. Teachers are advised to strategically integrate gamification elements to create a fun and meaningful learning experience.

School libraries have a strategic role in supporting the teaching and learning process, but the manual management system is a major obstacle in service. This research aims to design a web-based library information system to improve the efficiency and quality of services at SD Darul Ulum, Kisaran District. The research method used is a qualitative method with observation and survey techniques to collect data. The results showed that the web-based information system developed was able to transform the manual process into a more effective digital system, with the main features including membership management, digital book catalog, loan and return system, and report management. The system provides easy access to information, improves data accuracy, speeds up the administration process, and reduces the risk of losing documents. The implementation of a web-based library information system is proven to significantly improve the quality of school library services.  

This study examines the implementation of the Project-Based Learning (PjBL) model through a miniature ecosystem project to enhance the creativity of fifth-grade students at SD Negeri Winajaya III. The research employed a quasi-experimental design with a pre-test and post-test group. The results revealed a significant improvement in students' creativity after implementing the PjBL model. Students demonstrated increased abilities in designing, developing, and evaluating projects. Additionally, PjBL facilitated collaborative and independent learning. These findings highlight the relevance of PjBL to the Merdeka Curriculum, which emphasizes project-based learning to foster 21st-century skills.

This study aims to find out about . What is the mechanism for drafting regulations on changes to the Regional Revenue and Expenditure Budget (APBD). What are the implications and legal impacts on regulatory mechanisms for amending the Regional Revenue and Expenditure Budget (APBD) which are not in accordance with statutory provisions. The method of data collection in this study was carried out by normative empirical, namely research that uses and processes primary data and side by side with secondary, empirical normative research is focused on the implementation of statutory (normative) legal provisions in action in every particular legal event that occurs in a society (empirical) related to the mechanism of Changes to the Regional Revenue and Expenditure Budget. The results of the study show that the Regional Revenue and Expenditure Budget, hereinafter abbreviated as APBD, is the regional government's annual financial plan that is discussed and agreed upon jointly by the local government and the Regional People's Representative Council (DPRD), and stipulated by regional regulations/Perda. The APBD budget year covers a period of one year, starting from January 1 to December 31. The Regional Revenue and Expenditure Budget consists of the Revenue Budget originating from Regional Original Revenue (PAD), which includes regional taxes, regional levies, regional wealth management results and the share of balancing funds, which includes Profit Sharing Funds, General Allocation Funds (DAU) and Funds Special Allocation. Also known as legitimate income such as grants or emergency funds. While the expenditure budget is the budget used for various purposes of carrying out government tasks in the region. The Regional Government submits a draft Regional Regulation concerning changes to the Regional Revenue and Expenditure Budget (APBD) for the current fiscal year to obtain approval from the Regional People's Representative Council (DPRD) before the end of the fiscal year. After obtaining approval from the Regional People's Legislative Council (DPRD) regarding the draft regional regulation regarding the Revised Regional Revenue and Expenditure Budget (APBD-P), then the process of evaluating and establishing the draft Regional Regulation concerning the Revised Regional Revenue and Expenditure Budget (APBD-P) and the draft Regional Head Regulations regarding the translation of the Amended Regional Revenue and Expenditure Budget (APBD-P) into Regional Regulations and Regional Head Regulations. There are two legal implications of the mechanism of the Amended Regional Revenue and Expenditure Budget (APBD-P) regulations which are not in accordance with statutory provisions. First, all processes of a series of changes that do not meet the normative requirements cannot be followed up directly. Second, administratively, all types of regional government work programs originate from the remaining budget from the previous year. (APBD-P) as the legal basis

Building maritime regional resilience in Indonesia's border areas is a crucial aspect in maintaining national sovereignty and security. Against the background of the potential threats faced, this strategy aims to strengthen Indonesia's position as a maritime country. Implementation of a total war strategy in peacetime emphasizes the mobilization of national resources, improving infrastructure and strengthening international cooperation, apart from that through modernizing the main weapons system (alutsista) so that maritime resilience can be significantly improved. The method used in writing this journal uses a qualitative method with a descriptive analysis approach, which aims to interpret existing phenomena. Writing this journal also highlights the important role of society in maintaining maritime security and the need for a sustainable approach in managing marine resources. It is hoped that the results of this development will create sustainable stability and security in border areas and can support Indonesia's vision as the world's maritime axis.    

Land as the wealth of the Indonesian nation must be utilized for the greatest prosperity of the people. To achieve this utilization, land consolidation needs to be carried out as an effort to increase the utility and results of land use and to align individual interests with the social function of land in the context of implementing development. Land is the basic capital for development and supports the running of the economy, there is almost no development activity that does not require land. Land plays a very important role, even determining the success or failure of a development. The nature of this research is descriptive, the results of this research are expected to obtain a factual picture or description of the land consolidation policy towards the re-arrangement of land ownership and use in Tanjung Sena Village, Sibiru-Biru District, Deli Serdang Regency, where the objects of land consolidation are land, residential buildings, dry land such as oil palms and fields, and village roads. Land consolidation as one of the efforts to increase the utility and results of land use. Land utilization needs to be implemented in the form of land regulation, control, and management. The use and utilization of land is carried out by re-arranging, partnership efforts, transfer and release of land rights in accordance with applicable laws and regulations. In the framework of land use management, guidance and control are carried out. Guidance is carried out through the provision of guidelines, guidance, training, and direction, while control is carried out through supervision such as supervision, reporting and regulation. The implementation of the regional spatial planning design is not always effective in the field, some people still assume that land rights are absolute rights, meaning rights that cannot be violated against land even though land rights contain social functions, land can be used by anyone as long as legal procedures have been taken, especially if the prospective land user is the state and is used for public interest.are fun for children such as singing, storytelling, role playing and involving parents in learning at home.

Elementary education plays a crucial role in the development of students' creativity; however, conventional teaching methods often fail to optimally engage students. This research aims to examine the implementation of the role playing method in enhancing the creative abilities of fourth-grade students at SDN 056592 Perkebunan Bekiun. The study employs a classroom action research design with a qualitative approach, conducted over two cycles. Data were collected through observations, interviews, and analysis of students' work documentation. The findings indicate that the application of the role playing method significantly improved students' creative abilities, with approximately 85% of students demonstrating increased participation and confidence in expressing their ideas. Additionally, students also showed enhanced social skills, such as collaboration and communication. These results suggest that the role playing method is effective in creating a fun and engaging learning environment and can serve as an alternative approach in elementary school education.    

Character education is one of the important aspects in the world of modern education, especially in Indonesia which makes national character building a major vision of national education. This article aims to explore the implementation of extracurricular activities in supporting student character education at SMA Negeri 1 Panyabungan. Through structured activities such as sports, arts, scouts, and social activities, students are introduced to values ​​such as responsibility, cooperation, tolerance, and leadership. The results of this article show that extracurricular activities play a significant role in developing student character, creating individuals with integrity, independence, and are ready to face various challenges in life.

Educational supervision in elementary schools is an activity to improve the quality of learning in elementary schools. Educational supervision must also adapt to existing technological developments. For its implementation, supervision is carried out through various processes in the aspect of problem solving that aims to increase teacher effectiveness and efficiency. In addition, it also functions to improve the quality of learning in Indonesia which until now has not met the standards and is far from what is expected. The role of supervision here is responsible for improving teacher learning by following the development of science and technology and the use of supervision techniques. Based on the results of the data analysis, it was obtained that Educational Supervision has a role in the quality of teaching. In this article, the literature study method is used. This article will discuss the role of educational supervision in improving the quality of learning. This article will discuss the definition of educational supervision, the role of educational supervision in improving the quality of learning. The implementation of supervision is expected to run well so that the implementation of learning. Therefore, a supervisor needs to have an understanding and awareness of educational supervision. This article aims to describe the concept of educational supervision to improve the quality of learning in the era of independent learning. This study aims to analyze the role of supervision in improving the quality of continuous learning at SD 089 PANYABUNGAN. Identification of potential and individual teacher needs through observation and coaching processes allows for the preparation of targeted professional development programs. Including. Implementation of innovative learning methods is encouraged through supervisory support that provides related resources and training.

This research aims to analyze curriculum design and planning for the development of Christian Religious Education at HKBP pearaja Tarutung using the Bobbitt and Charters curriculum approach. Through a qualitative approach and case studies, this research explores the application of curriculum theories in the church context, as well as the strategies used by churches to respond to religious education needs that are relevant to current developments and the social conditions of the congregation. Data was obtained through in-depth interviews, observation of religious education activities, and analysis of implemented curriculum documentation. The research results show that HKBP pearaja Tarutung implements a curriculum based on the needs of the congregation with an approach that prioritizes the active involvement of the congregation in the planning and implementation process. Apart from that, the church also focuses on developing educators with regular training and the use of technology to support the learning process. It is hoped that this research can contribute to the development of the Christian Religious Education curriculum in other churches and enrich the discourse on Christian religious education in a more contextual and relevant way.

This community service activity aims to increase the understanding and ability of business groups in Kassi Village, Rumbia District, Jeneponto Regency in making effective business projections. This program is expected to provide strategic provision for business actors in managing finances, planning business development, and facing market challenges. The technique of implementing this activity includes three stages starting from the preparation stage, the implementation stage and the activity evaluation stage. The results of the training showed that traditional business owners have difficulty in applying business forecasting techniques to their businesses because sales records are sometimes incomplete or non-existent. After conducting the simulation, participants were able to understand the basis of sales forecasting for future sales forecasts. In addition, business owners can know their business forecast with certainty. Knowledge of business forecasting is expected to improve business performance and competitiveness. The limitation of this training is that the implementation method does not use instructional techniques so that knowledge about business forecasting can be implemented in business activities.

The principle of profit sharing based on the concept of risk-sharing offers an alternative approach that is in line with sharia values, in contrast to the conventional interest system. This mechanism is implemented through instruments such as mudharabah and musharakah that support the financing of productive projects. However, its implementation faces challenges related to income fluctuations that can affect the stability of Islamic financial institutions. This research highlights the importance of innovation to increase the effectiveness of sharia monetary policy for inclusive and sustainable economic growth.

This research aims to explore the application of the Problem Based Learning (PBL) Model in an effort to improve the learning outcomes of class X IPS E students at SMA Negeri 10 Medan, especially in geographic research material. The background to this research is revealed by the low learning achievement of students, where only 40% of them achieved the Minimum Completeness Criteria (KKM). PBL was chosen as an approach because this method can encourage students to actively participate in the learning process through solving real problems, which is expected to improve their critical thinking skills and conceptual understanding. This research methodology involves systematic planning, data collection through observations and tests, and comprehensive data analysis. The research results show that the implementation of PBL significantly improves student learning outcomes. In the first cycle, there was an increase in understanding of concepts and evaluation values, which further developed in the second cycle with better results. This research concludes that PBL is effective in improving student learning outcomes in geography material and recommends teachers to apply innovative learning methods in the teaching and learning process.  

This study aims to explore women's perceptions of the advertisement "Kecap ABC Supports Equality in the Kitchen on Women’s Equality Day." Using a descriptive qualitative approach, the study involved 71 female students from the Communication Science Program, Faculty of Social and Political Sciences, Balitar Islamic University. Data were collected through an online questionnaire designed to analyze three main components of perception: cognitive, affective, and conative, concerning the message conveyed in the advertisement. The findings reveal that the majority of respondents possess a solid understanding of gender equality, particularly regarding men’s roles in domestic tasks. Most respondents responded positively  to the advertisement, reflecting their support for the values of equality promoted. However, discrepancies in perceptions were noted in certain aspects, such as the ideal distribution of domestic responsibilities and the practical implementation of gender equality in family settings. This highlights the need for enhanced education and awareness, particularly on the importance of applying gender equality in daily life. This study provides valuable insights into how media can serve as an effective tool to promote the values of gender equality in society.

In the era of rapid technological advancement, the health sector has undergone significant transformation, especially with the implementation of Information and Communication Technology (ICT) systems. One of the important innovations in this field is the Hospital Management Information System (SIMRS). The research method used in this study is a literature study or literature review, which is a research approach that utilizes existing sources of information, such as books, scientific articles, journals, research reports, and other sources relevant to the topic being studied. The results of this study indicate that One of the main strategies for optimization is to ensure comprehensive training for all hospital staff, from administrative personnel to health care providers. Effective use of SIMRS requires an understanding of its various functions. Implementation and optimization of the Hospital Management Information System (SIMRS) is one of the very important strategic steps in efforts to improve hospital performance. SIMRS integrates various operational, administrative, and clinical functions in one platform that allows hospitals to improve efficiency, quality of patient care, and the effectiveness of overall hospital management. However, its implementation also has challenges, such as high implementation costs, difficulty in integrating existing systems, and resistance from staff who are accustomed to manual systems.

As a nation with a predominantly Muslim population, Indonesia bears a profound responsibility to cultivate Islamic religious education (PAI) that transcends mere knowledge transfer and serves as a means to shape the character of the younger generation. PAI is anticipated to foster a character rooted in the noble values of Islam, as well as to internalize moral and ethical principles as guiding standards in daily life. However, religious education at the school level faces considerable challenges, as conventional teaching methods tend to result in minimal student engagement. This research aims to explore the impact of revitalizing Islamic religious education at Madrasah Tsanawiyah Baitul Arqom on the character development of students. Employing a qualitative approach, this study utilizes interviews, participatory observations, and focused group discussions to gather data. The analysis reveals that the implementation of routine activities, such as dhuha prayers, exemplary teaching by educators, and active learning methods positively contributes to the enhancement of students' discipline, sense of responsibility, and social concern. This research also uncovers a positive correlation between the quality of religious education and the character development of students, thereby underscoring the necessity for innovation within the curriculum and teaching methodologies of PAI. Recommendations are put forth for the development of educational programs that are more responsive to the demands of the times and the aspirations of the younger generation, ensuring that religious education in Indonesia can cultivate individuals who are intellectually astute and morally upright.

The implementation of the education system is a major challenge for education to be able to maintain the quality of education and support the sustainability of the institution. Terry's POAC theory (Planning, Organizing, Actuating, Controlling) is used as a conceptual framework to evaluate and improve the strategies that have been implemented. This study aims to analyze the strategies of Schools in Indonesia in improving the quality of education by using the POAC theory in each School. This study uses a qualitative approach with document analysis and library research techniques to collect data. Data are analyzed through background, discussion and drawing conclusions. The results of the study indicate that the POAC strategy implemented by several schools in Indonesia in improving the quality of education includes immature planning, ineffective organizing, inconsistent actuating, and inconsistent controlling. It was found that immature planning, ineffective selection of organizing, inconsistent implementation and continuous supervision are key factors in the lack of success of this strategy. The conclusion is that the POAC strategy in improving the quality of education in Schools in Indonesia has not been implemented properly. Well-organized steps, as well as the use of POAC theory, provide a strong foundation for achieving the desired educational quality goals.