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Penelitian ini bertujuan untuk menganalisis penyusunan anggaran penjualan dan pengaruhnya terhadap pendapatan di Warkop Madinah. Anggaran penjualan merupakan elemen penting dalam perencanaan keuangan bisnis, yang berfungsi sebagai pedoman dalam mengelola pendapatan dan pengeluaran. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan menganalisis data penjualan, anggaran, dan pendapatan selama periode tertentu. Hasil penelitian menunjukkan bahwa penyusunan anggaran penjualan yang efektif dapat meningkatkan akurasi perencanaan pendapatan, mengoptimalkan alokasi sumber daya, dan mendukung pencapaian target pendapatan. Namun, ditemukan juga beberapa kendala dalam proses penyusunan anggaran, seperti fluktuasi harga bahan baku dan perubahan pola konsumsi pelanggan. Dengan demikian, penelitian ini merekomendasikan penerapan metode anggaran berbasis data historis dan analisis pasar untuk meningkatkan efisiensi dan efektivitas perencanaan keuangan di Warkop Madinah.

Aceh Province is the only one in Indonesia that is given the authority to implement Islamic law in all aspects of community life. One aspect that is of concern to the Aceh government is the enforcement of Islamic law. Where, if there is a violation of Islamic law, the perpetrator will be subject to sanctions in the form of ta'zir with a punishment of caning in accordance with the level of his/her guilt after receiving a final verdict from the Aceh Sharia Court. This study uses a qualitative approach with a literature study type of research. In this case, the researcher examines various existing literature related to the implementation of caning punishment, both from books, journals, articles, and even print and electronic media. The results of the literature study show that the implementation of caning punishment in Aceh faces various obstacles in the form of limited budget, human resources, and rejection from many parties who view the implementation of caning punishment as contrary to respect for Human Rights (HAM).

The growth of digital technology has significantly transformed the marketing strategies employed by micro, small, and medium enterprises. Within an increasingly competitive digital marketing ecosystem, high-quality visual branding serves as a crucial component in capturing consumer attention and enhancing brand awareness. However, the enterprises frequently encounter constraints related to budget, technology, and expertise in producing effective visual content. In response to these challenges, Rabbithall Studio offers a solution by providing affordable, high-quality content, particularly for enterprises that operating in the foods and beverages sector. This research aims to design a Business Model Canvas (BMC) for Rabbithall Studio to effectively support the digital marketing strategy of MSMEs. A descriptive qualitative approach is used to analyze key elements in the BMC, such as customer segments, value propositions, distribution channels, and cost structure. The research findings reveal that Rabbithall Studio has a strategic business model, focusing on providing aesthetic and Instagrammable product photography services, along with copywriting support. This study offers a strategic guide for MSMEs to adopt visual and content-based marketing to enhance their competitiveness in the digital market.

Time Schedule is used as a guide and control tool for work execution time and productivity of workers, work tools on the project. In terms of productivity control, there are several aspects involved in the monitoring system, such as materials, tools, resources, and scheduling of project activities. Scheduling is the arrangement of resources to complete tasks in achieving targets. by involving components of activities, and time, In order to determine the optimal scheduling and budget. in accordance with time and cost limitations, this study uses the PDM (Precedence Diagram Method) method and the Crashing method through alternative scheduling with the addition of overtime of 1 hour, 2 hours, and 3 hours and knowing the acceleration cost. for each alternative. The results of the acceleration alternative with optimal costs are, alternative 1 adding 1 hour of overtime, the total cost decreased by 0.19% to Rp 3,067,337,201, -. This means that alternative 1 saves costs of Rp 5,984,598, - and is estimated to be one day faster to 119 days.

Exploitation according to Law Number 35 of 2014 concerning Child Protection is divided into physical, social, sexual and economic exploitation. With the existence of children who work, this is a violation of the right to child protection and child growth and development, which should be at that age the child is still in school and gets a proper education. The phenomenon of underage labor almost occurs in all regions of Indonesia. One of the children's problems that must receive special attention is the issue of child labor. This issue has become global because so many children around the world are already working at school age. In fact, the issue of child labor is not just an issue of children carrying out work with wages, but it is very closely related to exploitation, dangerous work, inhibition of access to education and hindering the physical, psychological and social development of children, even in certain cases and forms of child labor have entered as the qualification of children who work in the most intolerable situations (the intolerable form of child labor). This research is an empirical research that uses primary data and secondary data collected using interview, observation and literature study techniques. The informants in this study are 10 people. The data processing techniques in this study use several techniques, namely editing, coding, tabulation and verification after which the data will be analyzed using qualitative descriptive techniques. The results of this study show that (1) the Kupang City Women's Empowerment and Child Protection Office needs to increase socialization, supervision, and cooperation with the community to effectively prevent and protect minors from exploitation. (2) Budget factors, apparatus resources, and socialization of child protection to the community are factors that hinder the implementation of the functions of the Kupang City Women's Empowerment and Child Protection Office in providing prevention, protection, coaching and empowerment of children.

The role of financial literacy is very important in improving family welfare, especially in managing household income and expenses. Housewives, as the main manager of family finances, need a deep understanding of how to manage finances wisely. This educational program is designed to provide and improve the understanding of housewives in Klambir 5 Medan city about financial literacy. The activity methods used in this service include the presentation of financial literacy material accompanied by relevant examples, conducting interactive discussions and questions and answers to participants, and providing recommendations for financial strategies in realizing household financial welfare. Then provide assistance, and evaluate financial management practices carried out by participants in Klambir 5 Medan City in managing their household finances. The results of the program showed a significant increase in the participants' ability to manage family budgets, saving habits, and reduction of consumptive debt. The researcher also proposes a sustainable empowerment model to strengthen the impact of the program in various communities.

The corruption case in Indonesia, specifically the BTS project scandal by the Ministry of Communication and Informatics, reflects serious challenges in public financial management. According to information from Transparency International, Indonesia still ranks as a country with a high level of corruption. The BTS project, aimed at improving internet access in remote areas, has been revealed to suffer from budget misuse and corrupt practices by high ranking officials. To address this issue, forensic audits and digital evidence have become crucial tools in uncovering crimes. However, challenges such as a lack of trained human resources, limited technological infrastructure, and inter-agency coordination hinder the effectiveness of law enforcement. Integrated efforts to enhance the capacity of law enforcement and technological infrastructure are needed to effectively combat corruption and create a clean and transparent government.

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

This study aims to explore the development of student character through the Pancasila Student Profile Strengthening Project at SMA Takhasus Al Quran Wonosobo. This study uses a qualitative approach with a case study method, which involves data collection through interviews, observations, and documentation. The results of the study indicate that the implementation of this project was carried out in two stages, namely the training stage and the work presentation stage, which effectively developed student character in accordance with Pancasila values. In the training stage, students are trained to work together and collaborate, while in the work presentation stage, they are given the opportunity to display work that reflects creativity and independence. In addition, this study also identified supporting factors such as adequate facilities and infrastructure and available budget, as well as inhibiting factors such as the lack of interest of some students in project activities. These findings indicate that the Pancasila Student Profile Strengthening Project is an effective strategy in shaping student character at SMA Takhasus Al Quran Wonosobo, with the hope that it can make a positive contribution to the development of character education in Indonesia.

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 research is motivated by the lack of optimal implementation of wages in accordance with the basic minimum wage in Tasikmalaya City. The problem that was found was the lack of information about the amount of the City Minimum Wage that the company must provide to employees. The purpose of this study is to find out how the implementation of the Governor of West Java Regulation regarding the determination of the provincial minimum wage and the city minimum wage, and then the researcher also wants to know the extent of the policies of the Tasikmalaya City Government, especially the Tasikmalaya City Manpower Office, in realizing Law N0 13 of 2003 concerning Manpower. This study uses a qualitative method with a descriptive approach. The data obtained was carried out by observation, interviews, and documentation. The theory used in the analysis is the Van Metter and Van Horn Theory which consists of several indicators, namely: a) Policy Standards; b) Resources; c) Relations between Organizations; d) Characteristics of the implementing agent; e) Economic, social and political environmental conditions; f) the disposition of the executor. The results of the study show that policy standards and objectives have not felt a significant impact from existing regulations. Then human resources, budget, and materials at the Tasikmalaya City Manpower Office have not run optimally. Relations between organizations have gone quite well. The characteristics of the implementer have not been properly implemented, especially to the labor union. The disposition of the implementer has carried out programs that have referred to the needs of wages in the lake city, but there needs to be realistic and preventive measures taken in an effort to socialize wages and employment. Likewise, economic, social and political conditions that are quite supportive of the implementation of wages where the lake area itself has supporting human resources and natural resources.

The aim of this research is to determine the role of financial literacy in improving the economic well-being of individuals and the community as a whole, with a specific emphasis on the residents of Jambur Padang Matinggi. The ability to understand and use various financial skills, such as budgeting, investing, and personal financial management, is referred to as financial literacy. This study emphasizes the relationship between better economic stability and higher financial literacy among community members. According to information gathered through surveys and interviews, individuals with greater financial knowledge are more capable of making sound financial decisions, which in turn leads to increased savings and investments in local businesses. Furthermore, the results indicate that financial literacy programs can have a significant impact on overall community growth by encouraging saving habits and borrowing money wisely. The study underscores the importance of integrating financial literacy programs into community development strategies, especially in rural areas where financial education resources are limited. Therefore, enhancing financial knowledge emerges as a crucial component in improving the prosperity of both individuals and communities.

Financial reports in a company have a very important role. The Company's financial reports provide information about the Company's financial condition, so transparency and accountability are very important in assessing the Company's performance, especially for stakeholders. Financial reports are also used as a basis for companies in making decisions, both short and long term, for the sustainability of a company. Financial reports have an important role in performance analysis, planning and budgeting, regulatory compliance and building relationships of trust with investors and creditors. The importance of financial reports in the Company means it is necessary to carry out financial analysis. PT Telkom Indonesia Tbk Government-owned companies (State-Owned Enterprises) engaged in information technology and telecommunications services that are "Go Public" and registered on the capital market must publish their financial reports which can be accessed via www.idx.co.id with open reporting PT. Telkom Indonesia Tbk is interested in analyzing its finances by calculating its financial ratios to see its financial health.   Keywords: Financial Report, Financial Ratio Analysis, PT Telkom Indonesia Tbk

Disbursement of funds is a stage carried out by the KPPN to provide funds to the entitled party or partner based on the Direct Payment Order (SPM-LS) issued by the Budget User Officer or Budget User Authorization, in accordance with valid evidence of expenditure. This process includes two main categories, namely employee expenses such as (salary, allowances, honorariums, and overtime) and non-employee expenses which include procurement of goods and services, as well as payment of utility costs such as (electricity, telephone, and air). This study aims to analyze the direct disbursement procedure at the Malang State Treasury Service Office. The technique used in this study is descriptive qualitative, where the data collected is analyzed to draw conclusions. The results of the study indicate that the direct disbursement procedure at the Malang KPPN is in accordance with the Regulation of the Minister of Finance Number 178 / PMK.05 / 2018 concerning Payment Procedures in the Framework of Implementing the State Revenue and Expenditure Budget.

Education is an important sector in the development of a country, and effective utilization of educational resources plays a major role in achieving these goals. However, in Indonesia, the utilization of educational resources still faces various challenges, especially related to the unequal distribution of resources between urban and remote areas. This study aims to analyze the utilization of educational resources in Indonesia, both in terms of the quality of educators, educational facilities, and available technology. The research method used is a qualitative approach with descriptive analysis to describe the current conditions and existing challenges. The results of the study show that despite government efforts, there is still a large gap in access to education between developed and disadvantaged areas. Assistance programs such as the School Operational Assistance Fund (BOS) and the Smart Indonesia Program (PIP) have not fully reached areas in need. The quality of educators is also a major obstacle, especially in the 3T (frontier, outermost, and disadvantaged) areas, where many teachers have not received adequate training. In addition, the problem of uneven distribution of educational infrastructure is a major obstacle in creating a conducive learning environment. This study suggests the need for equal distribution of education budgets, improvement of teacher quality through continuous training, and more transparent and efficient management of existing education resources. The implementation of educational technology is also expected to improve the quality of learning in areas with physical limitations. In the long term, more inclusive and locally data-based policies will strengthen Indonesia's education system. This study is expected   Keywords: Educational Resources, Utilization, Quality of Educators Education is an important sector in the development of a country, and effective utilization of educational resources plays a major role in achieving these goals. However, in Indonesia, the utilization of educational resources still faces various challenges, especially related to the unequal distribution of resources between urban and remote areas. This study aims to analyze the utilization of educational resources in Indonesia, both in terms of the quality of educators, educational facilities, and available technology. The research method used is a qualitative approach with descriptive analysis to describe the current conditions and existing challenges. The results of the study show that despite government efforts, there is still a large gap in access to education between developed and disadvantaged areas. Assistance programs such as the School Operational Assistance Fund (BOS) and the Smart Indonesia Program (PIP) have not fully reached areas in need. The quality of educators is also a major obstacle, especially in the 3T (frontier, outermost, and disadvantaged) areas, where many teachers have not received adequate training. In addition, the problem of uneven distribution of educational infrastructure is a major obstacle in creating a conducive learning environment. This study suggests the need for equal distribution of education budgets, improvement of teacher quality through continuous training, and more transparent and efficient management of existing education resources. The implementation of educational technology is also expected to improve the quality of learning in areas with physical limitations. In the long term, more inclusive and locally data-based policies will strengthen Indonesia's education system. This study is expected    

This study explores the relationship between financial literacy, consumer communication, and financial decision-making among English Literature students at Universitas Negeri Medan. Using surveys with 40 participants aged 20-24, the research assesses students’ financial literacy levels, preferences for communication formats, and their impact on financial behaviors. Rsults indicate that while most students have a basic understanding of financial concepts, gaps exist in budgeting, selecting financial products, and seeking assistance. Visual formats like videos and infographics are the preferred communication channels, while social media, though widely accessed, often lacks clarity. Only a portion of students applies financial literacy effectively in decision-making, such as evaluating financial products critically or avoiding unnecessary spending.  The findings emphasize the importance of integrating tailored financial education programs with effective communication strategies. Enhancing financial literacy through practical and accessible learning methods can empower students to make informed and strategic financial decisions.

This study examines the impact of operational cost budgeting on company profitability in Indonesia through a literature review approach. Analysis of various studies over the past decade reveals a significant positive relationship between effective operational cost budget management and increased profitability. However, this relationship is complex and influenced by factors such as the optimal point of budget control, management information systems, and external conditions like the COVID-19 pandemic. Variations across industry sectors were also found, with the manufacturing sector showing the strongest correlation. This research identifies best practices in budgeting as well as implementation challenges in Indonesia. These findings provide important implications for financial management practices and open directions for further research in the context of Indonesia's dynamic business environment.

This study aims to analyze the role of smart technology in achieving sustainable cities through the implementation of the smart city concept. Using a qualitative approach based on library research, the study explores the relationship between smart technology and urban sustainability, encompassing three main pillars: governance, energy efficiency and environmental management, and social inclusivity. The findings reveal that smart technology enhances transparency and efficiency in governance through e-governance and digital applications, fosters multi-stakeholder collaboration via collaborative governance, and improves government responsiveness to public needs. In the environmental aspect, the implementation of smart technologies such as smart grids and smart sensors significantly contributes to more efficient energy management and carbon emission reductions. Moreover, technology-based waste management demonstrates great potential in supporting urban environmental sustainability. On the social dimension, smart technology must ensure inclusivity by addressing vulnerable groups and bridging the digital divide, where digital literacy and community empowerment play a crucial role in creating sustainable social impacts. However, implementation challenges such as infrastructure gaps, limited budgets, and human resource readiness remain barriers that need to be addressed. This study highlights the importance of integrative and collaborative approaches in smart city implementation, alongside strong strategic policy support to maximize the potential of smart technologies in achieving sustainable development. With the right approach, smart cities can serve as a strategic solution to urbanization complexities and improve the quality of life for future generations.

The world has entered the era of modernization and affects increasingly sophisticated technology and information, but this has resulted in many individuals who abuse the internet as a means of committing crimes, one of which often occurs is cyberbullying  or (cyberbullying). The crime of cyberbullying  has been regulated in Law Number 19 of 2016 concerning Amendments to Law Number 11 of 2008 concerning the ITE Law and the Criminal Code (KUHP) which is elaborated to become the basis for authorized law enforcement in enforcement efforts. This research is an empirical juridic research. The location of the research in the East Nusa Tenggara regional police area, the data collection method is by interviews, documentation studies and observations. The collected data is then analyzed and then presented in a qualitative descriptive manner. The results of the research on law enforcement through 2 stages, among others, preventive efforts and repressive efforts, then inhibiting factors in law enforcement, among others, limited budget and tools for investigation and investigation so that it is difficult to find evidence if the perpetrator uses a fake account without personal data or phone number, besides that Article 74 of the Criminal Code has regulated the expiration of the complaint offense so that the victim must immediately report the crime he has experienced. As for the suggestion, it is hoped that the consistent active role of law enforcers to socialize rules and ethics in the use of social media and maximize law enforcement efforts for perpetrators of criminal acts to the court stage. The government can make a special formula related to the expiration of complaints for cyberbullying  cases in the ITE Law. It is hoped that the public will have a high legal awareness in the use of social media so as to prevent criminal acts committed through cyberspace.    

This research aims to find out the role of the budget and supervisory body in discussing the budget change system. To identify problems, this research uses qualitative research. Data collection techniques use interviews, observation and document study. It can be concluded that Budget changes are the process of adjusting previously approved budget allocations due to changes in conditions, priority needs, or realization of income and expenditure that is not in accordance with the initial plan. The budget change system refers to the mechanism that regulates how the government or organization implements the plan that regulates how the government or organization implements the agreed budget plan. Agreed budget. This process aims to align the budget with actual conditions, such as changes in economic assumptions, the reality of spending and revenues, or urgent needs.