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This research aims to evaluate the role of students in the Practical Lecture and Community Service (KPPM) program from the Tarutung State Christian Religion Institute (IAKN) to improve reading, writing and arithmetic skills (calistung. As well as to explore and analyze the role of students in practical and community service lectures to the community (kppm), in improving the calistung abilities of children in the village of Pagarbatu. In this journal, researchers will discuss the role of practical college students and community service in increasing calistung among children in the village of Pagarbatu. The results of the research show that KPPM students play a significant role in developing children's calistung skills at the Pagarbatu village elementary school. Apart from that, student involvement in community activities also contributes to strengthening social relations and community support for children's education. This research concludes that the KPPM program involving students can be an effective model in improving the quality of basic education in rural areas. The recommendation given is that there needs to be continued support from educational institutions and local governments to expand and deepen the positive impact of this program.    

This research examines dispute resolution related to incomplete requirements in the election of village heads in Jaten, Blitar Regency. The main focus is analysis of the environmental settlement process, the factors that influence decisions, and their impact on the stability and legitimacy of local government. Research methods include case studies and documentaries to understand the analysis of legal mechanisms and practices used in dealing with this kind of settlement. It is hoped that the research results will provide in-depth insight into the village head election resolution process, as well as provide recommendations for improving the system to be more transparent and inclusive.    

This research aims to identify the role of internal auditors, accountability, transparency, and how technology can be used to improve the effectiveness, benefits and risks of internal audits. The extent to which technology changes, artificial intelligence, and the tools offered by these technologies will impact the future of internal audit. This research method uses qualitative data collection methods, using literature observations carried out by researchers and practitioners. This research was carried out using the LR (Literature Review) method, which was carried out in several stages: First, the author researched journals using keywords such as 'Digital Technology', 'Artificial Intelligence', 'Internet of Things'. “Internal Control” and “Internal Audit” The author has conducted research using electronic databases such as Google Scholar, Semantic Scholar, Scopus, Publish Or Perish, Scispace and many other websites. This research is an important tool that provides information about technological changes and technical intelligence that are critical to the future of the audit profession and offers various suggestions for improving the efficiency and effectiveness of audit professionals' work. Therefore, this study suggests future research to investigate changes and increase knowledge.    

Management Information Systems (MIS) are an integral part of modern enterprise operations. This article discusses the application of SIM in improving company efficiency. This research uses a qualitative approach to analyze how SIM can optimize management processes, decision making, and operational control. The results show that effective implementation of SIM can help companies to increase productivity, reduce operational costs, and improve customer satisfaction. In addition, this article also discusses the challenges and barriers that may be faced in SIM implementation as well as strategies to overcome them.

This research evaluates the effect of the mutual cooperation program and free Calistung learning for grade 1 elementary school students in Pagar Batu village on improving environmental cleanliness and academic skills. The research method uses a participatory approach where parents, teachers and the local community are actively involved. The implementation of the mutual cooperation program has succeeded in making people aware of the importance of maintaining a clean environment. Regular mutual cooperation creates a cleaner and healthier environment. Calistung Tutoring fees have a positive impact on students' academic abilities, especially reading and mathematics abilities. By working together, the community participates in cleaning up the surrounding environment, including cleaning blocked drains. Tutoring Calistung, meanwhile, takes place under the guidance of a qualified teacher or volunteer. The material is adapted to the elementary school curriculum to improve students' academic abilities. This program has good potential to improve environmental cleanliness and student academic achievement. Recommendations include increasing the number of stakeholders and expanding the program so that its impact on society is broader and more sustainable.  

The role of appraisal orientation and work performance appraisal systems in human resource management is very important to motivate employees and achieve company goals. This article uses a qualitative approach with case studies to explore employee performance and working conditions. The research results show that integration between appraisal orientation and a work performance appraisal system that is tailored to the company's needs can support organizational growth and increase employee motivation. Appraisals and work performance appraisal systems are recognized as effective tools in creating excellence for companies by directing the achievement of organizational goals and improving employee performance. In this context, this research highlights the importance of using relevant and transparent evaluation methods to ensure fairness in employee appraisals. Therefore, implementing good work performance appraisals also involves open communication between management and employees, as well as providing constructive feedback. Thus, this article emphasizes that job performance appraisal is not only an evaluation tool, but also a strategic instrument for building a work culture that supports employee growth and development as well as overall organizational success.

The role of appraisal orientation and work performance appraisal systems in human resource management is very important to motivate employees and achieve company goals. This article uses a qualitative approach with case studies to explore employee performance and working conditions. The research results show that integration between appraisal orientation and a work performance appraisal system that is tailored to the company's needs can support organizational growth and increase employee motivation. Appraisals and work performance appraisal systems are recognized as effective tools in creating excellence for companies by directing the achievement of organizational goals and improving employee performance. In this context, this research highlights the importance of using relevant and transparent evaluation methods to ensure fairness in employee appraisals. Therefore, implementing good work performance appraisals also involves open communication between management and employees, as well as providing constructive feedback. Thus, this article emphasizes that job performance appraisal is not only an evaluation tool, but also a strategic instrument for building a work culture that supports employee growth and development as well as overall organizational success.

Preventing violence against children is a global issue that requires serious attention from various stakeholders. This article discusses various prevention efforts undertaken in different countries to reduce incidents of violence against children. Approaches include educating and socializing communities, improving child protection systems, and enforcing stricter laws against perpetrators of violence. Case studies from several countries indicate that early education on children's rights and violence prevention, both in schools and within communities, is effective in changing behavior and raising awareness. Furthermore, collaboration between governments, NGOs, and the private sector is necessary to create safer environments for children. Despite numerous challenges, these efforts represent crucial initial steps in protecting children's rights and fostering a society more attentive to children's well-being

The problem of Koran illiteracy is still a challenge among Muslim students, including at SMP N 2 Limboto Barat. This research aims to evaluate the effectiveness of the tahsin program using the talaqqi method in eradicating Al-Qur'an illiteracy in the school. The research method used is a mixture of qualitative and quantitative approaches. Data was collected through observation, interviews, and Al-Qur'an reading ability tests before and after the program was implemented. The research results showed a significant increase in students' ability to read the Al-Qur'an, especially in the aspects of tajwid, makhraj letters, and reading fluency. The talaqqi method, which emphasizes direct learning with teacher guidance, has proven effective in helping students improve their reading of the Qur'an. Even though there are obstacles such as limited time and number of teachers, the solution implemented is in the form of additional class sessions and the involvement of more competent teachers and alumni. In conclusion, the tahsin program using the talaqqi method at SMP N 2 Limboto Barat is effective in improving students' Al-Qur'an reading skills, so it can be recommended for implementation in other schools to overcome the problem of Al-Qur'an illiteracy.

Deaf children's learning in elementary schools faces various challenges that require special support from teachers and parents. This article examines the important role of teachers and parents in helping deaf children learn. Data was collected through direct observation in class and in-depth interviews using qualitative case study methods. The research results show that special training for teachers and good collaboration between teachers and parents are very influential in improving the quality of education for deaf children.

This research aims to describe the impact of changing CV Tulimario on the halal label of their products in Tangkit Baru Village, Sungai Gelam District, Muara Jambi Regency. Descriptive qualitative methods are used to analyze natural conditions and events in the field. Tangkit Baru Village has an area of ​​18,122 km² with a population of 2,974 people. CV Tulimario, founded by Mr H. Baso Intang in 1981, operates in the pineapple processing agro-industry sector, with main products such as pineapple dodol, pineapple chips and Nasgar drinks. This research found that CV Tulimario's sales strategy relies heavily on halal certification to increase competitiveness and consumer trust. Halal certification is considered important for market access in supermarkets and large stores, as well as improving consumer image and trust. However, the process of obtaining halal certification presents its own challenges, especially in meeting the requirements for suitability and cleanliness. This study emphasizes the importance of understanding market requirements and consumer needs, as well as commitment to hygiene and quality standards in production to support sustainable economic growth.

This research aims to utilize Canva learning media to improve learning outcomes for class VII C SMPN 4 Madiun on response text material. This research is a Class Action research (PTK) showing the effectiveness of the Canva media in improving students' learning completion results in the Pre-Cycle, Cycle I and Cycle II phases. It was found that student learning outcomes in diagnostic assessments only reached 3% and 9% increased to 90% when the application of Canva media was combined with a content differentiation and product differentiation approach. The data collection technique uses document analysis in the form of learning results of class VII C students at SMPN 4 Madiun which went through a validity test by the Indonesian language subject teacher. So the use of Canva learning media in response text material has been proven to improve student learning outcomes.

Obesity is a condition where a person has an exceeds body weight than normal limit due to accumulation of excess fat in the body. Obesity closely related to insulin resistance, which is a condition where the body cannot respond to insulin effectively. Therefore, education and routine screening for the elderly in order to detect and manage insulin resistance at an early stage is very important. This service activity is carried out using the PDCA (Plan-Do-Check-Act) method, which includes education about healthy eating patterns, physical activity and weight management, as well as screening insulin levels. Based on these activities, education and screening have proven important in preventing further complications and improving the quality of life of the elderly.

Management Information System (MIS) is an important tool for companies to manage information and support business processes. However, there are still many companies that have not utilized SIM optimally to improve customer service. This research uses a qualitative case study method to collect data. This research examines the role of Management Information Systems (MIS) in improving customer service quality, building customer loyalty, and achieving competitive advantage in the digital era. The findings show that SIM plays an important role in improving the five dimensions of customer service quality, namely reliability, responsiveness, assurance, empathy, and form. SIM is also proven to help build customer loyalty through increased satisfaction, trust, and commitment. In addition, SIM can help companies achieve a competitive advantage by increasing customer retention, attracting new customers, and improving the company's image.      

The use of information technology in education has become common, including in universities such as STMIK Kaputama Binjai. The Academic Information System (AIS) is an important component in college operations, assisting in the management of student data, lecturers, grades, and other academic information. However, it is important to conduct an AIS IT governance audit to evaluate the effectiveness and efficiency of the system. In this context, the audit was conducted using the COBIT 5 framework, focusing on the MEA (Monitor, Evaluate & Access) domain. The results of this audit provide recommendations to improve maturity levels in various COBIT 5 domains, such as improving the responsiveness of IT support services and setting clear KPIs for system performance evaluation. Thus, this audit is expected to be the basis for improving AIS IT governance at STMIK Kaputama Binjai in order to support the teaching and learning process more effectively and efficiently.

Indonesia is home to approximately 400 mountains that attract climbers, both local and international. The increasing number of climbers each year correlates with a rise in accidents. According to data from the National Search and Rescue Agency (BASARNAS), climbing accidents have increased over the past four years. In 2018 alone, there were 23 incidents resulting in 6 fatalities, 4 climbers reported missing, 7 climbers fell ill, and 592 climbers were rescued. Human error, such as choosing the wrong route and adverse weather conditions, remains the primary cause of climbers getting lost. To address these challenges, this research develops a GPS and Long Range (LoRa) based mountain climber monitoring system. The system utilizes GPS to track climbers' locations, heart rate sensors to monitor health conditions, and a buzzer for early warnings when climbers enter restricted areas. It also features a panic button for sending SOS signals to rescue posts. Agile Scrum methodology is employed in the system development, enabling iterative and collaborative software development. Research findings indicate that this system enhances efficiency and effectiveness in monitoring and rescuing climbers in distress, thereby improving mountain climbing safety and comfort.

This study examines the effect of reward and punishment on employee performance at PT Nadia Rahma, it is important to understand these dynamics in improving the quality of human resources in the era of globalization. The methodology used is a quantitative approach with multiple linear regression, involving 48 employees selected using the saturated sample technique. The results show that reward has a positive and significant effect on performance, while punishment has a negative and significant effect. Simultaneously, these two variables affect performance by 18.4%. These findings are in line with previous research, but also highlight the negative impact of excessive punishment. This study adds novelty by identifying the percentage effect of reward and punishment, providing an in-depth insight into the interaction of the two variables in the context of demolition companies.  

Human resources as a resource in a company have a strategic role compared to other resources. Humans play a very important role in the development of a company. If a company has higher quality human resources than its competitors, then its performance will definitely increase. Human resource and competency planning in a company plays an important role in improving human resources, especially in terms of employee performance, employee performance to help achieve company goals. In this case, employee performance is a result that can be achieved by an individual or group of people in a company organization according to quantitative or qualitative aspects, considering employee compensation. Apart from that, a mismatch between an employee's competency (the employee's educational background and skills) and their job can also make the employee uncomfortable with what they are doing. This of course greatly affects the level of work productivity in the company. Competencies can clarify work standards and expectations that the company wants to achieve and can make it easier for companies to align work behavior with organizational values. Apart from that, HR planning as an activity is a process of how to meet current and future workforce needs for an organization. In meeting current workforce needs, the HR planning process means efforts to fill/cover workforce shortages both in quantity and quality. HR planning emphasizes forecasting efforts regarding workforce availability based on needs in accordance with future business plans.

Taxpayer compliance plays an important role in supporting state financing. The amount of state revenue from taxes will be greatly influenced by the level of tax compliance. This study aims to conceptually examine the importance of basic understanding in enhancing taxpayer compliance for the public. From various studies available, it is concluded that tax compliance can have a significant role in improving the welfare of society. This research utilizes a qualitative method. The data used in this study are both secondary and primary data.    

As company organizations develop, the need for training both functionally and technically is very necessary, apart from filling positions but also in order to meet the demands of work and service needs to the community. The problem is, how human resources (employees) are able to meet the expectations that have been set based on the vision and mission of an institution, organization or company, from this problem it seems that there needs to be a balance between company orientation. which will be directed at the performance that must be expressed by employees in realizing optimal organizational development. In this article, the research used is qualitative descriptive research, so it uses phenomena in which there are interview points. The phenomenon used as a reference is development, education and training as well as employee performance skills. This phenomenon is then used as a reference to determine the efforts made by institutions, organizations and companies to improve employee human resource capabilities. Based on the results of interviews that have been conducted, it can be seen that in improving the quality of human resources, the role of education and training is very necessary, especially after trainees have attended training, because to know employee development, continuous evaluation is needed to monitor progress. Education and training are very necessary in order to improve the abilities, professionalism and discipline of employees which are then used as the driving force for achieving the company's vision and mission.