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In construction procurement in Indonesia there are still deviations in the tender process. The deviation is caused by an opportunity during the construction bidding process.  The service providers are mutually looking for opportunities to seek personal or group benefits or from the working group that makes these deviations. This causes state losses due to deviations in the construction bidding process. This research was conducted by collecting data from institutions that have the authority to decide whether or not deviations occur in the auction process. The institution authorized to decide whether or not a deviation occurs is the Commission for the Supervision of Business Competition of the Republic of Indonesia (KPPU RI). This study uses a questionnaire to find out how much the causes and impacts on state losses are caused by deviations in the auction process and uses the Probability and Impact Matrix method to determine the level of implication values of the causes and impacts of deviations in each case using a case base analysis approach. The results obtained based on the decision are as many as 12 types of deviation based on the case decision. The impact of deviations that occur in construction procurement is material and immaterial losses. The causes of deviation in construction procurement are caused by four factors, namely the factor of wanting to obtain personal or group benefits, opportunities, pressure and business climate. The most contributing factor to the occurrence of deviation is the combined conspiracy and vertical conspiracy resulting in a value of 11.38%.

Hypertension is a condition where a person's blood pressure increases above normal which can inhibit the work of the heart. Strategies that can be used to reduce the incidence of hypertension is to utilize products favored by the public that have the potential to lower blood pressure. Food ingredients such as milkfish, white radish, and broccoli. All three have the opportunity to be processed into food products that are well known among the public, efficient, practical, and acceptable to all circles where the product is Nugget. This study aims to determine the effect of adding white radish and broccoli to the preference level of milkfish nuggets as an alternative snack for hypertensive patients. This study used an experimental design, namely RAL with 6 treatments. The treatment was factor L as the addition of white radish with 3 levels and factor B as the addition of broccoli with 2 levels. The results showed that the milkfish nuggets with the addition of 70% white radish and 30% broccoli were preferred by the panelists with a protein nutrient content of 9.48% using the Kjeldahl test, 16.4% fat using the Weibull test, 0.18% potassium using the ASS, 2.24% sodium using the ASS test, and 248.98 kcal energy using calculations.  

This journal discusses assistance to members of KWT Aren Asri and explains the utilization of spinach leaves which can be said to be quite abundant in the Plosokerep Village, Sananwetan District. The reason for choosing KWT Aren Asri is because the KWT has a great opportunity to be developed. Seeing the potential that exists, it was decided to innovate by managing spinach leaves to become crispy spinach. Spinach leaf plants can be used as products that are processed in an innovative way, but the processed plant products are still not varied. The purpose of this community service activity is to increase the knowledge of Group 34 members to manage spinach plants to become Crispy Spinach. Partners in this community service activity are members of KWT Aren Asri RT 02 RW 06 Plosokerep Village, Sananwetan District, Blitar City. In this community service the method used is by conducting surveys, product manufacturing practices, and explaining material regarding packaging and products through counseling. Members of KWT Aren Asri RT 02 RW 06 Plosokerep Village, Sananwetan District, Blitar City seemed very enthusiastic about the material on how to manage spinach plants into Crispy Spinach products. In addition, KWT Aren Asri members are also very interested in practicing their own ways of making processed innovations from spinach. This community service activity produces Crispy Spinach processed products from spinach plants.  

Technological developments have created many opportunities for many sectors. One of them is the opportunity for SMEs. A business that utilizes technological media has a great opportunity to develop. The use of technology in a business can be done with digital-based marketing or what is commonly called digital marketing. Digital marketing or digital marketing is an online promotion and marketing activity by utilizing social media, e-commerce, and other digital platforms. This research focuses on digital marketing assistance and training for MSMEs in Ambulu Village, Sumberasih District, Probolinggo Regency. This study aims to identify and analyze the implementation of digital marketing in promotional and marketing activities carried out by MSME actors in Ambulu Village. The method used in this research is descriptive qualitative using observation and focused discussion techniques to collect the data. Based on the results of the research, the implementation of digital marketing in Ambulu Village has been going well, but there are still obstacles encountered, namely that there are still several MSME actors who lack understanding of technology.

This study aims to examine the effect of investment opportunity set and return on assets on earnings quality with company size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique used was purposive sampling, based on predetermined criteria, there were 171 companies or 513 financial statement data as samples. The analytical method of this study uses multiple linear regression analysis and Moderated Regression Analysis (MRA) with SPSS Version 25. The results show that: 1) Investment Opportunity Set has no significant effect on earnings quality, 2) Return On Assets has a significant effect on earnings quality, 3) company size cannot moderate the effect of investment opportunity set on earnings quality, 4) company size can moderate the effect of return on assets on earnings quality. Future research namely being able to change the category of companies used as research samples, for example companies in the trade, service and investment sector or other companies, can conduct research with a period of more than 3 years, because the larger the number of research samples is expected to produce more accurate data, researchers can add or use other independent variables that can significantly affect earnings quality such as liquidity, leverage, profit growth, dividend policy, accounting conservatism and etc., and it is expected to be able to use other moderating variables which are thought to have more influence

Digitizing Islamic boarding schools in Era Society 5.0 is an opportunity as well as a challenge for all Islamic boarding schools in Indonesia, apart from branding for their Islamic boarding schools, digitizing Islamic boarding schools also aims to inform the public that education is important. One of them is education at Islamic boarding schools as one of the printers of superior generations, especially in the fields of religion, self-reliance, manners, and social life. This study aims to describe the importance of digitizing education at the Al-Amin Sidoardjo Islamic Boarding School in the Era of Society 5.0. This research was conducted through a qualitative approach using descriptive analytic methods and included in field research. In Era Society 5.0, digital-based Islamic boarding school education is urgently needed, especially at the Al-Amin Sidoardjo Islamic Boarding School, which is still in the process of digital literacy. As for some of the efforts that have been made by the Al-Amin Sidoardjo Islamic Boarding School in digitizing, among others, by not conducting digital literacy training for students through graphic design courses so that students have IT competencies needed by the world of work and society, providing a computer laboratory with internet access for finding sources and references. religious and general knowledge that is difficult to access directly, and the use of websites and social media as a means of branding, dissemination of pesantren information dissemination, as well as pesantren administrative needs. Meanwhile, the challenges faced by the Al-Amin Sidoardjo Islamic boarding school are more in the unavailability of a special team of operators who are technically in charge both in terms of planning, organizing, implementing, and evaluating related to the pesantren's website and social media. In addition, the maintenance of digital systems and devices that are used for digitalization is not yet optimal.  

This study aims to examine the effect of customer engagement, customer equity, purchase intention on Cellular Applications. Those used in this study were women and men who had made transactions/purchases of mobile applications. The number of samples in this study were 250 respondents, with the provisions of 205 men and 45 women. The data for this study were collected by distributing questionnaires through an online survey system using the Google form. The data analysis technique used in this study uses the PLS-SEM analysis technique with the SmartPLS program to test the hypothesis. The results of this study indicate that customer involvement has no significant effect on repurchase. That is, enthusiasm in visiting the mobile application may not necessarily attract the attention of customers to decide on a purchase because there are customers who are usually just for fun to see and compare prices and calculate the total price with postage and other additional costs. Besides that, this study also shows that the quality of information has a positive and significant influence on repurchase. Therefore, it can be concluded that the more complete and accurate the availability of this information, if it is appropriate and can solve problems for its customers, the higher the opportunity for customers to make repeat purchases from the same product and service providers.

Increasingly sophisticated technological developments have an impact on the world of work, such as the world of Sharia accounting. This study aims to analyze the opportunities and challenges of Islamic accountants in the digital era and the strategies carried out by state Islamic religious universities so that they can produce a generation of Islamic accountants who are able to keep up with this digitalization flow. The research method used is a qualitative approach and data sources were obtained through a literature review. The results of this study state that the influence of digital technology in the world of Sharia accounting will create opportunities and challenges that Sharia accountants must be prepared to face. Starting from the opportunity for a new work system for the Islamic accounting profession itself to the challenges that later Islamic accountants must be ready to compete with sophisticated technology. It is a big record for every agency that gave birth to a generation of Sharia accountants in the current era of digitalization. They are required to be able to produce a generation of accountants with quality, integrity, and capacity in their field. Therefore, several strategies that can be used include preparing quality human resources by preparing a platform for human resource development, increasing leadership and teamwork skills, and the need for new literacy to prepare more competitive Sharia accounting graduates.

This study aims to analyse the implementation of literacy programs in three primary schools, namely SDN 8 Bandar Laksamana, SDN 14 Teluk Mesjid and SDN 92 Pekanbaru. The research method used was observation and document analysis of literacy activities conducted by these schools. The results show that the three schools have implemented various types of literacy, such as literacy in reading and writing, digital literacy, science literacy, financial literacy, numeracy literacy and cultural-civic literacy. Through habituation, development and learning, students are given the opportunity to develop literacy skills holistically. Keywords relevant to this study are literacy, literacy program, primary school, observation, document analysis. This study shows that the successful implementation of literacy programs is supported by the commitment and efforts of schools in providing varied literacy experiences and actively involving students. The literacy programs help students improve their skills in reading, writing, using digital technology, understanding science, managing finances, understanding mathematics, and appreciating culture and citizenship. The findings provide important insights for educators and policy makers in improving the quality of basic education and students' literacy development.

The Teaching Campus Program is a form of implementation of the Merdeka Belajar Kampus Merdeka (MBKM) which is an opportunity for students to assist the learning process in elementary schools in various villages/cities, one of which is SDN 3 Arjowilangun. In this program, students who are involved have the responsibility of assisting the school in various ways, some of which include the teaching process, assisting with technology adaptation, and assisting with administration. In addition, students have the responsibility to improve student character and increase student learning interest during the assignment

Keerom Regency is one of the areas that has the potential for Batugamping mineral resources which is quite potential, this is evidenced by the existence of several mining business actors who are carrying out mining activities in the area. Based on the geological map of the Jayapura sheet (Taritatu Sheet) the distribution of limestone potential is quite evenly distributed in the Keerom Regency area. The distribution of limestone potential in Keerom Regency is spread in the Arso 1, Arso 4, Arso 10, Arso 13 areas to Senggi. Based on the results of the initial survey, mining activities in Keerom Regency have not been managed properly, because some mining sites have carried out mining activities but do not yet have legality, namely a mining permit (SIP), do not have a good and correct mine processing plan based on the mining stages, there are still locations where limestone is not yet known distribution, volume and even the amount of resources and reserves. The potential for limestone is a good investment opportunity if it is developed into a community mine that can provide added value to the community. Therefore, it is necessary to have geological mapping activities and also the calculation of resource values. In this case, it concerns the quantity and quality of deposits to be able to provide information as a mineral database for the community as land owners and is also very useful for the Keerom Regency government. This research aims to determine the amount of limestone volume which can later be used as data base information during mining activities. The research also utilized the Surfer 11 application for the creation of topographic maps and to calculate the number of limestone volumes. The research method that will be carried out is the Cross Section Method which is a special Method for types of rock minerals        

Streetwear is street clothing that is used every day and can be combined with various clothes that create a relaxed yet attractive effect. Batik, the fabric that is characteristic of Indonesia, is also widely combined with various models of clothing. Origami combination that would be applied to the fabric aimed to create decorative techniques so that the clothes are unique and interesting. The aim of this study was to determine how is the process of making batik streetwear with origami decorative techniques. The research method used was qualitative. The data collection methods used was literature, observation and documentation. The combination of origami placed on the shirt and outer sleeves produced a different artistic value, with the composition that has been considered so that they will look harmonious when wearing origami and batik. The production of this dress used the basic pattern of the Soen system so as to obtain pieces of clothing, darts, sleeves and sizes that are comfortable when worn. The conclusion of making streetwear that has been done was the cutting process of batik and materials must be done correctly. Then, pressing was also important to obtain good origami results.The suggestions for the next opportunity in making origami was on the arms should use layers to obtain arms that have firmness. The manufacture of streetwear clothing with a combination of origami should pay more attention to the materials used and the pressing process.

The level of discipline on the performance of ground handling employees is very important, discipline is also needed in improving employee performance. The basic attitude of employees towards themselves, competencies and current job as well as an overview of every opportunity that can be achieved needs to be considered by PT Kokapura Avia Yogyakarta International Airport. Performance analysis of ground handling employees will discuss how ground handling employee performance that viewed from the level of discipline based on the performance indicator. This research uses a qualitative research method design, which data collection is carried out by interviews, observation, documentation, and literature studies in the work area of the passasi unit of PT Kokapura Avia Yogyakarta International Airport. This research was conducted to determine the performance of ground handling employees in terms of the level of discipline at PT Kokapura Avia Yogyakarta Internasional Airport. The results of this study are the performance of ground handling employees on time is quite good in providing services to passangers, ground handling employees are quite good in two ways communication between leaders and subordinates, ground handling employees obey the regulations in accordance with standard operating procedures (SOP), carry oud good cooperation with coworkers, creating a sense of comfort and safety at work has improved well.

This study aims to observe the use of Instagram social media as a promotional means for MSME Limunite in the village of Sukorejo City of Blitar. The research method used is qualitative, involving Limunite MSMEs. Data collected through interviews and observations. The results of this study indicate that the social media of the Instagram can be an effective promotion of that MSMEs. Through social media Instagram This Limunite MSMEs can expand its sales by making visual content such as photo products and promotional videos that can increase sales. The conclusion of this study is the use of Instagram social media as a promotion of facilities for MSMEs Limunite in the Sukorejo has a great opportunity by using promotion.

This study aims to find out and analyze the role of the police in tackling illegal drug trafficking and find out what obstacles the police face in dealing with illegal drug trafficking at the Gorontalo City Police, based on the title raised in this study, researchers see the weakness of Indonesia's defense From the invasion of things that endanger society, thousands of illegal drugs have been circulating throughout Indonesia. This study uses empirical methods. The data collection process examined by researchers in this study were primary data and secondary data. Data collection techniques that support and relate to this research are interviews, observation and literature studies..The results of this study indicate that the cause of people becoming perpetrators of illegal drug distribution is because they want to get rich quickly, perpetrators take advantage of the lack of public knowledge about illegal drugs and the correct distribution mechanism according to the rules. There are several factors that support perpetrators involved in illegal drug trafficking. , namely: Economic factors and environmental and social factors. Illegal drug distribution in Indonesia is regulated in Law no. 36 of 2009 concerning health. The free circulation of illegal drugs in Indonesia has turned out to be used by many elements to gain large profits. Some transactions also occur online. The opportunity to buy cheap drugs and sell them at high/profitable prices is the motive of several individuals who have been caught in illegal drug trafficking. This will not happen if people are educated about economics and law. This is a joint responsibility of the government, the community, BPOM and the Indonesian National Police.

The city of Surabaya is one of the cities in Indonesia, the second largest in Indonesia after the city of Jakarta. The city of Surabaya is said to be a metropolitan city that has experienced quite serious problems in traffic, namely congestion. As happened at the Simpang Jl. Raya Mastrip and Jl. Jemb. Along Baru, which is an intersection with type 322, has 3 arms. Geometric Intersection Jl. Raya Mastrip and Jl. Jemb. Along Baru it can be seen that the road width is 7 meters with 2 lanes with a lane width of 3.5 meters each without a road median. The method used in this study is to use the Indonesian Road Capacity Guidelines (PKJI). The results of calculating the volume of traffic flow at the Intersection of Jalan Raya Mastrip and Jalan Jemb. Throughout New. Obtained on Friday 9 April 2021 with peak conditions at 08.00 - 09.00 obtained qTOT = 14128 kend/hour and 4883 cur/hour. The value of Intersection Capacity (C) obtained a value of = 2593 cur/hour. Obtained delay of = 21 sec/cur value Dj = 1.9. From the results of the calculation of the degree of saturation (Dj), the results of the calculation of the lower limit and upper limit of the Queue Opportunity are obtained by PA = 33% - 77%. Based on the characteristics of the Level Of Services (LOS) or commonly called the service level, the value obtained is Dj = 1.9, the service level is D.

According to data collected by Bandar Lampung Police, between the beginning of the year and the end of 2022, officers handled 2,898 incidents, including 502 reports of motor vehicle theft, 247 reports of theft with aggravation, and 78 reports of theft with violence. The purpose of this article is to describe the legal policy of violent motorcycle theft. This research is a normative legal research, in this research the elements of the crime of theft with violence as formulated in Article 365 of the Criminal Code are studied. The results showed that a person who commits the crime of motorcycle theft with violence can be caught under Article 356 of the Criminal Code. In this case, the factors that cause a person to commit a violent motorcycle theft are economic factors, social environment, opportunity, and less than optimal law enforcement.

The tourism potential in Carangwulung Village is very diverse and has the opportunity to be developed into a tourist attraction. There are eight tourist destinations that have been developed in Carangwulung village, one of which is the Grojogan Selo Gonggo (GSG ) nature tourism. This tourist attraction is natural attractions that come from mountain water and also pine forests. Opportunities for tourism activities at GSG are very good, if the local community and the management are able to work together to achieve the expected goals. However, the fact is that over time the people who participate in managing the GSG experience a decrease in tourism awareness. This will not affect the future development of GSG natural tourism as tourism that is of interest to tourists. Therefore, the awareness of the Carangwulung village tourism community needs to be increased again so that the development of the GSG nature tourism is not in vain and gets maximum benefits from tourism activities. The formation of POKDARWIS and improving the quality of human resources play an important role in developing GSG natural tourism, with the aim of making GSG a tourist destination that is of interest to many tourists.  

Tourism and the creative economy are sectors that are promising and have a great opportunity to support the economy, so they need to be a top priority. However, the reality is that the development of creative economy-based tourism potential has faced many problems, such as inadequate human resources and even insufficient promotion, so that many domestic and foreign tourists are not aware of the existence of unique and attractive destinations in East Java. Preliminary case studies have been carried out involving 25 communities to analyze the problems that occur in tourism and the creative economy in East Java Province. Based on the results of the study, the development of e-tourism-based promotions is crucial amidst the rise of technological developments. The Vacancy website is an e-tourism-based promotion that can accommodate the needs of tourism and the creative economy in East Java. In addition, promotion is also a major factor in supporting the introduction of creative economy-based tourism. This Vacancy website is able to provide accurate information related to tourism and the creative economy and facilitate accessibility to destinations with the support of various existing features such as recommendations, accommodation, regional culture, and other complete features.  

The development of information and communication technology has significantly affected social change. One social media platform that is very popular among teenagers is Instagram. This study aims to analyze social changes that occur in the context of Instagram use and their influence on the formation of adolescent self-identity. This research uses’a literature study research method where the data used comes from journals, articles, the internet, literature reviews containing the material studied. The results of this study show that Instagram has a significant influence in shaping adolescent self-identity. Teenagers have the opportunity to build and manage their self image through the photos and content they upload on this platform. Instagram use also affects social norms and beauty standards of teens. Teenagers are often influenced by images uploaded by peers, celebrities, or influencers who are considered ideal models. This can lead to social pressure for adolescents to conform to these standards, both in physical appearance and lifestyle. Because excessive use can affect the mental health and personal development of adolescent. Therefore, it is important for parents to provide guidelines and support teenagers in using social media wisely.