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The transformation of public sector accounting is critical for enhancing the quality of public services. This evolution is driven by the need for greater transparency, accountability, and efficiency within government operations. Traditional accounting practices, often characterized by a focus on compliance and financial reporting, are being replaced by more comprehensive frameworks that emphasize performance measurement and management. This shift is largely influenced by globalization, technological advancements, and the increasing expectations of citizens for improved public services. By adopting modern accounting practices, public sector organizations can better align their financial management strategies with service delivery goals, thus fostering a culture of continuous improvement. Key elements of this transformation include the integration of performance indicators into accounting systems, the use of budgeting as a tool for strategic planning, and the implementation of accrual accounting. These practices facilitate more nuanced understanding of the resources used in delivering services and the outcomes achieved. Moreover, the adoption of digital technologies in accounting processes enhances data accessibility and enables real-time reporting, which supports informed decision-making. Ultimately, the transformation of public sector accounting is not merely a technical change but a fundamental shift in how public organizations operate. By focusing on outcomes and accountability, this transformation encourages  more responsive and efficient public service, thereby improving the overall quality of services provided to citizens.

Globalization has led to an increasing number of international students. One of the major challenges faced by exchange students is adjusting to a new culture. This study aims to examine the influence of cross-cultural mentoring and cultural intelligence on the cross-cultural adjustment of Padjadjaran University students participating in the IISMA/IISMAVO programs in 2023.This quantitative study, using a descriptive-verificative approach, involved 91 respondents. The results showed that cultural intelligence had a significant positive impact on cross-cultural adjustment. Students with high cultural intelligence were more likely to adapt to new cultural environments. Meanwhile, cross-cultural mentoring alone did not show a significant influence, but when combined with high cultural intelligence, mentoring contributed positively to improving cross-cultural adjustment.This study concludes that developing cultural intelligence is the key to enhancing students' ability to adapt to new cultures. Cross-cultural mentoring can be an effective complement, especially for students with high cultural intelligence. The findings of this study are expected to provide valuable input for the development of pre-departure programs for future exchange students.

Rozi.This study aims to describe the role of village-owned enterprises in developing small businesses in Pelajau Village, Banyuasin III District, Banyuasin Regency. This research was conducted for three months using a descriptive qualitative approach. Data was collected through interviews, observation, and documentation. Data analysis techniques were carried out by presenting data, reducing data, and drawing conclusions. The results of the study indicate that the establishment of a Village-Owned Enterprise has the aim of improving the village economy, optimizing village assets so that they are useful for village welfare, increasing community efforts in managing the village's economic potential through SMEs In this case Pelajau Village Owned Enterprises have human resources that are quite good and facilities that are quite supportive, it's just how the implementation process will determine the success of each program to be implemented. With the existence of sufficient human resources and supported by village facilities and infrastructure, it is expected to be able to explore the economic potential of pelajau villages through BUMDes. With the commitment and quality of BUMDes management in collaboration with the community, of course, the hope to build the needed job opportunities will be realized through the development of village potential and creative economic activities in Pelajau Village. The implementation of the Village-Owned Enterprise program also involves other parties, namely other community institutions, especially those in Pelajau Village and organizations that are included in the activities of Village-Owned Enterprises and the community in general.

Sani Noviani. This study aims to: 1) determine the effect of the application of fingerprint attendance on the improvement of teacher performance of SMAN 3 Kayuagung, 2) determine the influence of work motivation on the improvement of teacher performance of SMAN 3 Kayuagung, and 3) determine the effect of the application of fingerprint attendance and work motivation on the improvement of teacher performance of SMAN 3 Kayuagung. The research method uses quantitative. This research was conducted in October – December 2020. The research population is 42 teachers taken with a total sampling technique. The data collection instrument uses a questionnaire. The results of the validity test of the variable of the application of fingerprint attendance ranged from 0.371-0.901, the variable of work motivation between 0.324-0.852, and the variable of teacher performance between 0.352-0.867. The reliability of the fingerprint attendance application questionnaire was 0.966, the work motivation questionnaire was 0.958, and the teacher performance questionnaire was 0.963. The analysis technique uses analysis prerequisite tests, regression analysis, t-tests, F tests, and determination coefficient tests. The results of the study were that: (1) there was a positive and significant influence between the variables of fingerprint attendance application and the improvement of teacher performance. This can be seen from the calculated T value (2.346) is greater than the T table (2.023) and the p-value is 0.000. (2) there was a positive but not significant effect between work motivation and teacher performance improvement. This can be seen from the T value of the calculation (1.943) is smaller than the T table (2.023) and the p-value is 0.000. (3) There is a positive and significant influence of the application of fingerprint attendance and work motivation on improving teacher performance. This can be seen from the value of F calculated (23.297) is greater than F table (3.238) and the regression equation obtained Y = 32.906+0.346X1+0.311X2+e, that variables X1 and X2 contribute by 54.4% to the variable Y. From the results of the determination coefficient of 54.4%. Another factor of 45.6% that affects the improvement of teacher performance was not discussed by the researchers.

This study examines the role of the Internal Quality Assurance System (SPMI) in enhancing the competitiveness of Islamic Higher Education Institutions (PTI) in the era of globalization. The purpose of the research is to understand how SPMI can improve the quality of education, research, and graduates in PTI. The method used is a qualitative approach with a descriptive design, through case studies of several PTIs that have implemented SPMI. The results show that the application of SPMI significantly contributes to improving academic quality and the competitiveness of PTIs. Strategies for strengthening SPMI that involve enhancing internal capacity, academic innovation, and international collaboration are key to success. This research recommends that PTIs strengthen their commitment to SPMI through targeted policies and conduct ongoing evaluations to maintain educational quality. The implications of this study emphasize the importance of SPMI in building the global competitiveness of PTIs, as well as in creating graduates who are prepared to face the challenges of the job market.

This study examines the optimization of school-based management (SBM) in improving student performance in the era of the 2023 curriculum. With the background of the importance of adapting to curriculum changes and the challenges faced in the education system, this research aims to identify effective SBM strategies and their impact on student performance. The methodology employed is qualitative research, utilizing data collection techniques such as interviews, questionnaires, observations, and document studies. The findings indicate that the implementation of SBM, which involves all stakeholders collaboratively, can significantly enhance student learning outcomes. Furthermore, this study provides recommendations for strengthening teacher training and increasing parental involvement in the educational process. The implications of this research emphasize the importance of sustaining SBM practices to create a responsive and adaptive learning environment and to achieve better educational goals in the future.

This article discusses the socialization activities of geological mapping, regional drainage, and groundwater basins (CAT) in Sadeng Village aimed at increasing public understanding of the conditions of their area in order to prevent landslides. This socialization involved various parties, including local agencies, academics, and community leaders, with a focus on geological conditions, drainage systems, and potential groundwater basins in the area. The methods used included field surveys, participatory mapping, and Focus Group Discussions (FGD) to identify geological conditions and major problems in the drainage system and groundwater management. The results of this activity showed that the community began to understand the conditions of the area, realized the importance of protecting the environment and was actively involved in improving the drainage system and groundwater management. The recommendations prepared included construction solutions according to the results of geological mapping, and improvements to drainage infrastructure. This socialization is expected to be a model for implementation in other areas with similar environmental characteristics.

This study aims to describe the implementation of policies regarding the evaluation of the increasing role of members of Linmas, Muntang Tampus Village, Prabumulih Barat District. Data was collected through interviews, observation, and documentation. Data analysis techniques were carried out by presenting data, reducing data, and drawing conclusions. The results showed that from the development aspect, looking at the very important function of Linmas, the development of the quality of Satlinmas resources must be carried out for the benefit of the people of Muntang Tapus village. Then in terms of presenting prizes to improve the performance of Linmas, it has not really become a special concern, because from a budget perspective and the rules are not clear, even though there should be. Then in terms of the Sat Linmas motivation, namely because of a sense of responsibility that has been mandated, then also because of a sense of wanting to provide a sense of security to the community. While the aspect of HR planning, the kelurahan has planned to improve the quality of Linmas members through training activities and in the future it is not possible in terms of improving education, from the aspect of compensation itself Sat Linmas in an effort to improve performance can not be done optimally, but it is possible in the future to make compensation to improve performance. the work spirit of Limas members. As for the communication aspect, Linmas must maintain good communication with the community and the government in the hope of providing good service to the community as a manifestation of the duties and roles of Linmas. For supporting factors, namely good teamwork that has been embedded in the hearts of every member of the Linmas and a strong sense of family and mutual need for each other are supporting factors in supporting the performance of Linmas as a form of building cooperation. Then the quality of Linmas members who are capable and enjoy and prey in the progress that has been achieved are best placed in each Kelurahan, so the limited number or quantity can be covered by the quality of the Linmas. While the inhibiting factor is that the lack of the number of Linmas members affects the performance to show the role of the Linmas in the community, problems arise when a disaster in the community occurs.

Improving Capacity building of village officials in the management of the Village Fund is a crucial step to ensure the effective, efficient, and appropriate use of funds. This research was conducted in Wasur Village, Merauke District, through an education and training programme designed to improve knowledge, skills and attitudes of village officials in managing the Village Fund. Methods methods used included a participatory approach by involving the apparatus actively in every stage, from needs identification to post-training evaluation. The results showed in the capacity of the village apparatus, which can be seen from their ability to their ability to develop better budget planning, improve the quality of financial financial reporting, and applying the principles of transparency and accountability in their management of the Village Fund. In addition, there were more positive attitudinal changes towards the importance of good governance in village governance. The discussion emphasised that continuous education and training as well as intensive technical assistance are key factors in maintaining the continuity of sustainability of the capacity building of the apparatus. In conclusion, the programme did not short-term impact but also instils a strong foundation for sustainable development in Wasur Village. It is recommended that similar programmes be held periodically involving various parties to ensure that village officials continue to adapt to the challenges and maintain the quality of Village Fund management for the welfare of the community.

This research aims to determine singing techniques in ama choir (men's choir) starting from body posture, breathing, articulation, phrasing and intonation. This research focuses on the application of vocal intonation techniques with the aim of improving singing ability so that you can reach the high and low notes in songs. The method used in this research stage is descriptive qualitative method. The research stages carried out in collecting data were: observation, documentation, video and interviews. The object of this research is the members of the Judika choir at HKBP Nagasaribu IV, totaling 25 people, divided into tenor one, 8 people, tenor two, 7 people, bass one, 5 people, and bass two, 5 people. In the implementation process, researchers held six meetings providing material and singing practice according to correct vocal technique. The results of this research show that the application of intonation techniques in the Judika choir greatly influences and improves the quality of the choir's singing, where members of the Judika choir are more relaxed and relaxed in reaching the high and low notes of the song being sung. Based on this research, it is recommended that you continue to sing using correct intonation so that the quality of the choir increases and can become an example for other ama (men's choirs).    

Waste banks are blessed with processing. This processing has the aim of making waste into products that can be sold and gain economic value. Yayasan gugah nurani indonesia is a non-governmental humanitarian organization that works in accordance with the pillars of the SDGS (Sustainable Development Goals), especially in areas related to children's rights and community empowerment. Gugah nurani indonesia is a legal foundation under the decree of the minister of law and human rights number: ahu-594.ah.01.04. On February 24, 2009. Gugah nurani indonesia is an incorporated foundation under the decree of the minister of law and human rights number: ahu-594.ah.01.04. On February 24, 2009. The blessing waste bank has some waste management outside the waste bank. This management is the management of organic waste which is made into compost from the results of the compost is also sold by the waste bank to consumers who need it. Based on the results of the study, it shows that customers have a major contribution to improving the waste bank economy. In this study, the results of customer activeness from the blessing waste bank related to customer activeness in the waste bank are very good. Educating the community by providing knowledge related to waste and providing training. Providing guidance and support to customers by facilitating customers so that customers can become independent and able to create their own creativity.

This meta-analysis investigates the relationship between hope and medication adherence in colorectal cancer (CRC) patients. Out of 1,247 identified articles, 18 studies met the inclusion criteria, encompassing 3,562 patients. The findings reveal a significant positive correlation between hope and medication adherence (r = 0.42, 95% CI: 0.35-0.49, p < 0.001), with notable heterogeneity (I² = 76.4%, Q = 72.03, df = 17, p < 0.001). Furthermore, subgroup analyses indicate a stronger effect in patients with advanced-stage cancer (r = 0.49, 95% CI: 0.39-0.58) compared to those in various earlier stages (r = 0.38, 95% CI: 0.30-0.46, Q = 4.12, df = 1, p = 0.04). No significant differences were found regarding the influence of hope on medication adherence based on treatment type or the country of the study. Additionally, this research extends the findings of DiMatteo et al. (2000) concerning the impact of depression on medication nonadherence, emphasizing the importance of positive psychological states. Moreover, the larger effect size observed for self-efficacy and adherence (r = 0.31) reported by Hall et al. (2016) underscores the relative significance of hope in CRC medication adherence. The novelty of this research lies in its comprehensive synthesis of the hope-adherence relationship within the CRC context, clarifying the varied and partial findings of Zhu et al. (2017) and García-Torres et al. (2016). Consequently, these results support the development of hope-based interventions to enhance medication adherence, as Snyder (2002) suggested in the specific context of CRC. Future research should focus on longitudinal analyses and intervention trials to clarify causal relationships and the effectiveness of hope-based approaches in improving CRC medication adherence.

This study examines the factors influencing dysmenorrhea in female adolescents at MTS Al-Hidayah, Garut, in 2024. Among 20 participants, the results show that knowledge, physical activity, and diet are significantly related to the level of discomfort from dysmenorrhea. Adolescents with better knowledge, higher physical activity, and healthier diets experienced less severe dysmenorrhea. However, personal hygiene did not show a significant impact. The study emphasizes the importance of education, promoting physical activity, and improving nutrition to alleviate dysmenorrhea in adolescents.

The objective of this research is to enhance the academic performance of Grade III students at SDN Margomulyo 1 Ngawi in the subject of animal life cycle by implementing a cooperative learning approach using Montessori media. The study methodology used is classroom action research (CAR) consisting of two cycles. During the first phase, the assessment of student learning outcomes revealed a limited level of proficiency, as just 44% of students successfully attained the desired learning goals. Following the implementation of the cooperative learning paradigm using Montessori media in the second cycle, there was a notable improvement, with 88% of students attaining mastery and an average score rise of 82%. This research provides evidence that the collaborative learning approach, along with Montessori media, is successful in improving students' comprehension and academic achievements in the subject of animal life cycles.

Abstract. Bureaucratic reform in Indonesia is an important agenda in improving government performance, especially in public services. Kerinci Regency, Jambi Province, faces various challenges in carrying out bureaucratic reforms, such as low capacity of civil servants, limited infrastructure, and resistance to change. Weber's bureaucratic theory, New Public Management (NPM), and the concepts of efficiency, effectiveness, and transparency are the theoretical framework for understanding the importance of bureaucratic reform. This study uses a qualitative descriptive approach with in-depth interview methods and direct observation. The results of the study show that Kerinci Regency has implemented bureaucratic reform policies, such as simplifying service procedures and using information technology. However, various obstacles such as the lack of ASN capacity and limited infrastructure hinder the implementation of reforms as a whole. The positive impacts identified are increased community satisfaction, transparency, and accountability of local governments. This research recommends increasing the capacity of civil servants, expanding the implementation of e-government, and strengthening service infrastructure to support more effective and sustainable bureaucratic reform. Thus, bureaucratic reform in Kerinci Regency can encourage public services that are more efficient, transparent, and responsive to the needs of the community.

The project shows that Christian ethical principles provide a strong foundation for Indonesian students to understand values such as 1) love, 2) justice, and 3) responsibility, which can help Indonesian students improve their critical thinking skills. The purpose of this study is to explore the impact of the ethics project in the Christian Ethics course on improving the critical thinking skills of Indonesian students. The methods used include active learning through discussions, case studies, and social projects that integrate Christian ethical values. As such, the results of the evaluation showed that there was a significant improvement in Indonesian students' ability to analyze and formulate ethical decisions. Thus, this project contributes to the formation of a generation of students who are more sensitive to ethical and social issues in societ.

State High School 4 Batang Hari found the phenomenon that the school has complete educational facilities, supported by Representative Classrooms, Counseling Guidance Room, Multimedia Room, Computer Laboratory, Science Laboratory, Sports Facilities and Prayer Room that supports the learning process. This research uses a qualitative descriptive approach, collecting data through observation, interviews, and documentation. The collected data is analyzed through the process of data reduction, presentation, and conclusion drawn. The results of the research findings show that the Principal Quality Leadership Experience has been applied by the Principal through various activities, namely having previous experience as a Deputy Principal in the curriculum field, always active in the activities of the Teacher Professional organization, having experience in forming teamwork in paying attention to and Have experience in improving the quality of education through the learning process.

This study aims to describe the application of mind map learning media in improving the short story analysis ability of students of class XI-B2 SMAN 9 Surabaya. This type of research uses Classroom Action Research which consists of two cycles. This Classroom Action Research was carried out in class XI-B2 SMAN 9 Surabaya in the first semester of 2024, with research subjects consisting of 36 students. Data collection techniques used, namely through direct observation and tests. The results showed that the use of Mind Map was quite effective as an effort to improve students' short story analysis skills. This can be seen from the increase in the average score of students from cycle I (76.8) to cycle II (96). This study concludes that Mind Map not only improves analytical skills, but also learners' engagement and creativity in learning.  In addition, Mind Map helps learners visualize the relationship between short story elements, so that the analysis process becomes easier to understand.

Education is a conscious and planned effort aimed at developing students' potential to achieve a better life. In the context of physical education, quality learning plays an important role in increasing students' interest and creativity. Physical activity, as taught in PJOK subjects, is very important for students' physical-motor development, especially in junior high school age children. However, observations show that the gross motor development of 7th grade students is not optimal and teachers are less innovative in the use of media and games. Traditional games, such as black and green, can be a solution to improve students' gross motor skills while creating a fun learning atmosphere. This study aims to explore the application of the black and green game in improving the gross motor skills of 13-year-old students, with the hope of making a positive contribution to PJOK learning.

Writing learning contributes to improving students' ability to form relationships between words and sentences as well as relationships between meanings so that they can convey ideas, feelings, critical and logical thoughts through writing. written work made to solve a problem with a theoretical basis and scientific methods. The purpose of this community service program (PkM) is to improve the ability of Teratai Putih Global Islamic High School students through training in writing scientific papers. In the implementation of community service at Teratai Putih Global Islamic High School, the method used is the theory method and group writing practice. Community Service activities carried out by Politeknik LP3I Jakarta lecturers at Teratai Putih Global Islamic High School show the potential to improve students' ability to write scientific papers. One of the skills in organizing and developing ideas or ideas both orally and in writing is the ability to write. It is hoped that this paper can also be published in the future. Students gain academic provision that will be useful for career advancement, self-development, and soft skills of each student.