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Audit judgment is the auditor's personal judgment or opinion in responding to information that influences decisions that affect audit evidence documents and the  auditor's  opinion  on  the  financial  statements  of  an  entity.  As  a  cognitive process,  audit  judgment  is  a  decision-making  behavior.  Accountants  are  often faced with decisions that  are not in accordance  with generally accepted  ethical standards  or  accounting  principles.  This  research  aims  to  find  out  and  analyze how   much   influence   task   complexity   (X1),   independence   (X2)   and   auditor knowledge (X3) have on audit judgment (Y) at the BPKP office of West Sumatra Province. analysis technique used multiple linear regression. based on research (X1), (X2) has no effect while (X3) has an effect on audit judgment.

Education and training have a strategic role in improving the quality of human resources, namely civil servants who are professional both in terms of competence, attitude and expected behavior in accordance with their respective duties and roles. The objectives of education and training have an influence on employee performance, this can be seen from the objectives of the training which are in line with performance measurement indicators. The purpose of this theoretical review is to find out how the functions and roles of education and training affect the improvement of employee performance skills in companies. The method used is a theoretical review by analyzing and comparing existing theories. The results of this theoretical review are in carrying out the roles and functions of education and training to improve employee performance skills by increasing human resources, advancing science and technology, and increasing the quality development of company quality. It can be concluded that the role and function of education and training is an activity of a company that intends to be able to improve and develop attitudes, behavior, skills and knowledge of employees in accordance with the wishes of the company in improving employee performance. For agencies or companies, it is also necessary to encourage the development of the basic capabilities of existing employees. The education and training carried out by the company is beneficial for the company, employees, and improves performance and performance in good quality.

: Counseling and screening anxiety in adolescents is an important activity in supporting adolescent mental health. Counseling activities aim to provide relevant understanding and information about anxiety in adolescents, including definitions, causes, impacts, and effective management strategies. Through interactive methods, participants are given the opportunity to share experiences and gain a better understanding of anxiety. Meanwhile, anxiety screening in adolescents aims to early detect adolescents who may experience anxiety. Using structured questions and questionnaires, mental health professionals can evaluate adolescents' anxiety levels and direct them to appropriate sources of help. Early detection of anxiety allows adolescents to get appropriate interventions and prevent further negative impacts. Counseling activities and anxiety screening in adolescents have significant benefits. Education helps reduce the stigma associated with anxiety and provides youth with the knowledge and skills to recognize and deal with anxiety in healthy ways. Anxiety screening allows teens to get help earlier and prevent anxiety from getting worse. By actively involving adolescents in counseling and screening activities, they can feel supported and gain a better understanding of anxiety. It is hoped that through these activities, youth can develop positive stress management skills, improve mental well-being, and live a more balanced and productive teenage years.

Hydration of the epidermis refers to the maintenance of the skin's natural moisture balance. This is accomplished by providing and sustaining an adequate level of moisture in the skin layer. Hydration of the skin is essential for sustaining healthy and beautiful skin, as well as preventing skin issues like dryness, redness, irritation, and premature aging. The Skin Hydration Counseling and Screening activities seek to prevent dry skin issues by educating the public on the significance of maintaining skin hydration. Through this activity, participants learned about the risk factors for dry skin, the significance of using the proper moisturizer, and how to keep the skin nourished. In addition, screenings are conducted to detect skin hydration issues early on and provide treatment recommendations. It is hoped that by increasing people's knowledge and understanding of skin hydration, they will adopt appropriate care practices and prevent dry skin from occurring. This activity contributes significantly to participants' improved skin health and quality of life.

The community service carried out in Pelutan village aims to train participants to have the knowledge and information to do troubleshooting or detect motorbike damage. To achieve this goal, training was carried out using the counseling method by delivering material on troubleshooting and how to handle motorcycle damage. The activity was attended by 18 participants. Methods of implementing activities include: preparation, implementation, and reflection. Preparation is carried out by analyzing the problems and needs of the training participants. The implementation of the activity is carried out using the lecture method (question and answer) followed by a reflection stage. The end result of the community service activity is that participants can troubleshoot motorcycle damage and know how to handle it. The results of the analysis of the activity reflection questionnaire are as follows: 1) Understanding of troubleshooting material scores 92 %; 2) The benefits of the activity material presented with a score of 90%; 3) The level of pleasure or satisfaction of participants in the activity gets a score of 80%. Based on the reflection data of community service activities, it was concluded that the implementation of community service received a good response, hoping for further follow-up.

Taxpayer compliance is the condition of a person carrying out his responsibilities as a citizen in an obedient manner that is in line with the laws of the Republic of Indonesia. Motor Vehicle Taxpayer Compliance is a tax responsibility carried out by Taxpayers who have ownership of their motorized vehicles. This study aims to determine the effect of tax knowledge, understanding of the SAMSAT service program, and awareness of taxpayers on motor vehicle tax compliance at the Denpasar SAMSAT Office. This research was conducted at the Denpasar SAMSAT Office. The method of determining the sample in this research is non-probability sampling with a purposive sampling method. The data analysis technique in this study is multiple linear regression. The results showed that knowledge of taxation, understanding of the SAMSAT service program, awareness of taxpayers had a positive effect on taxpayer compliance with motorized vehicles which indicated that the higher knowledge of taxation, understanding of the use of the SAMSAT program, and awareness possessed by taxpayers, this indicated high compliance. owned by the taxpayer. The implication of this research is to prove the application of the theory of panned behavior and technology acceptance model, as well as provide benefits for parties who have interests related to increasing motor vehicle tax compliance.

Background: Waste that continues to accumulate every year is an unresolved environmental problem at the regional to global level. This problem can actually be overcome by applying good waste management according to its type (organic and inorganic). However, waste management is still rarely practiced in the community, for example for residents of Tegal Sari Village RT 1 and 3, Satui District, Tanah Bumbu Regency. The waste segregation, disposal, and processing system in the village is not optimal. Objective: Therefore, the Desa Relasi program aimed to increase the knowledge and awareness of residents in managing organic and inorganic waste through Takakura composting and inorganic crafts. Methods: The program was formed based on the results of problem priorities obtained during PBL through identification and analysis of health problems in the village by collecting secondary and primary data (with interviews and questionnaires). Results: Activities in the program are in the form of counseling, cadre debriefing, demonstration, and practice. The evaluation instruments used were pre-post test questionnaires (I and II), observation, and evaluation through chat. Based on the results of the knowledge test during counseling, 72.73% of residents experienced an increase in knowledge, 22.73% were stagnant, and 4.55% experienced a decrease (pre-post test I). While in post-test I - II, 77.72% experienced an increase, 18.18% did not experience an increase or decrease, and 4.55% experienced a decrease. Conclusion: There was an increase in knowledge in most participants regarding organic and inorganic waste management. Therefore, it is hoped that Tegal Sari Village residents will be able to apply good waste management so that it can produce use, sale and aesthetic value and advance the village.

Anemia in pregnancy is a condition where the hemoglobin level is less than 11.0 g/dl. Anemia in pregnant women can harm the mother and fetus during pregnancy. Mothers with anemic pregnancies need good knowledge to meet nutritional needs during pregnancy. Pregnant women with good knowledge about pregnancy nutrition as an effort to prevent and complications from anemia with pregnancy. The purpose of this study was to describe the effectiveness of providing health education using a booklet about nutritional needs on the level of knowledge in women with anemic pregnancies. This research method uses a case study approach with a sample of this study is 1 pregnant woman with anemia. The measurement instrument used the Nutrition Needs Knowledge Questionnaire in Pregnant Women, with pre-post intervention. Intervention of implementing health education through booklet media about the nutritional needs of women with anemic pregnancies for 3 days with a duration of 10-15 minutes. The results showed that there was an increase in knowledge about nutritional needs in mothers with anemic pregnancies by 40.53%, with an average pretest score of 61.67% to 86.67% in the posttest. Conclusion: Health education through booklet media about the nutritional needs of mothers with anemia is effective in increasing knowledge of pregnant mother.

This study aims to determine the application of the Project Based Learning (PjBL) learning model on basic seasoning material to the knowledge and skills of grade X culinary students at SMKN 1 Cerme Gresik. This study used a type of Quasi-Experimental research using a Post-test Only Control Group Design research design. Data were obtained using Post-Test questions and assessment sheets of the results of the practice of making basic and processed seasonings. Data analysis techniques were carried out with the Independent Sample T-Test and Mann-Whitney test with the help of the SPSS 25 program. The results showed that the average value of knowledge and skills of the experimental class was higher than that of the control class. Based on the results of the Independent T-Test Asymp. Sig. (2-tailed) from the post-test value for the experimental class, which is 0.000, there is an influence of the application of the Project Based Learning (PjBL) learning model on the results of student knowledge of basic seasoning material. While the skill results are based on the Mann-Whitney Asymp test. Sig. (2-tailed) from the practice value of making basic seasoning of 0.000, there is an influence of the use of the Project Based Learning (PjBL) model on the results of psychomotor skills in basic seasoning material.

Technological developments at this time have an impact on all groups to be more competent in their use. Unfortunately, the use of this technology is still used as an object of communication and consumption, does not provide economic productivity for business development. The community should be aware of and make a big contribution to poverty alleviation activities through digitalization. One of them is that the community needs to increase business knowledge through non-formal business training/education. Along with digital developments and business knowledge, it is hoped that the community will be able to improve the welfare of their families by carrying out creative economic activities. The creative economy in this study is the management of a business in making decisions and implementing them related to the allocation of limited resources among its various members by taking into account the abilities, efforts and desires of each. Even though at first the creative economy was carried out more by the community as a side job and to increase household income, in its development it has become the main source of income if done seriously. The purpose of this study was to find out the portrait of digital-based non-formal business education in improving the creative economy. The method used in this research is Systematic Literature Review (SLR) by collecting and analyzing journals related to keywords. Based on the literature study conducted, it was found that digital business knowledge can improve welfare by carrying out creative economic activities. Another fact is that it has a big role in the development of Micro, Small and Medium Enterprises in Indonesia, especially in the context of poverty alleviation. Technological developments also have a positive impact on practical digital business opportunities. The results of this research have implications for the government and non-formal educational institutions to continue to make programs related to the digital-based creative economy, be it seminars, webinars, training or mentoring.

Knowledge is one of the human links to perfection. The human tendency to crave makes him always move forward to become better from time to time. One of the enthusiastic actions of humans is illustrated by the development of technology and information that makes work easier. Learning at SDN Durman 049 is still conventional learning that is less interesting or less effective when in the current state of online learning. Ar food application was created to facilitate and be an alternative in learning at SDN Durman 049 especially for grade IV. AR food is an androd based Augmented ReaIity technology app that contains food in English. Android operating system devices are the most widely used devices today. AR food is proven to help learn English for grade IV in online conditions like this, in addition to adding alternatives in learning AR food increases the effectiveness of online learning. AR food displays 3D English food by scanning the marker using the camera and a 3D object of English food will appear above the marker.

In writing this article, we discuss the integrity of PAK teachers in forming the spiritual character of students. Because nowadays, there are still some teachers who have not been able to show a Christlike attitude to life, so they are not a good role model for students. In fact, the integrity of an PAK teacher directs the behavior of students so that they are successful in following lessons in a certain knowledge environment. In fact, the integrity of an PAK teacher directs the behavior of students so that they are successful in following lessons in a certain knowledge environment. The results of the research show that there are several things that educators need to pay attention to in forming a child's spiritual character, namely: First, maintaining the sanctity of his life as God's partner in educating. Second, directing his students to become students like him and realizing that he is a servant of God whose job is to teach God's word to all nations. Third, Christian religion teachers must prepare lessons as well as possible.Fourth, Christian religious teachers must be role models and have integrity and be friendly to students in the context of forming the spiritual character of students.  This study used the cauldron method qualitative with the library data used are the Bible, journals, articles and theological books that support the topic of discussion.

Based on data SIMFONI PPA, throughout 2021 there were 987 cases of violence against children with disabilities experienced by 264 boys and 764 girls. The same data reveals that the type of violence with the highest number of victims is sexual violence, namely 591 victims. From this data it is possible that there will be an even higher increase. Therefore, children with special needs need special guidance and direction in understanding their physical and psychological changes as well as prevention and knowledge about the importance of gender identity and sexuality. Teaching sex is very important, especially for children with special needs in order to prevent sexual harassment. Through the media of songs teaching sex can be done effectively, especially for children. 54% of the achievements in this research were well achieved. Perhaps the remaining 46% will be a further task for researchers, teachers or other parties who wish to develop this research in a more innovative way.

Business education should have started from the beginning of education, one of which is at the high school level. Currently in Indonesia itself, entrepreneurship subjects are also one of the subjects that must be taken by high school students. This research is a systematic literature review (SLR) that discusses business education problems in high school students. Literature study research is a process or activity of collecting data from various literatures such as books and journals to compare the results of one research with another. There are 10 articles related to business education problems in high school students, these 7 journals will be used in answering the next problem formulation. From several articles that have been reviewed, there are several determinants of business education problems in high school students including the influence of the school environment, community environment and lack of student knowledge and students' emotional attitudes.

The number of diabetes mellitus from year to year is increasing if no management is carried out will cause complications and even death. Therefore, it is important for diabetes mellitus patients to know the four pillars of diabetes mellitus management. The purpose of this case study is to see knowledge and compliance related to  diabetes mellitus diet using booklet media  summarized with 4 pillars of diabetes mellitus.  The study starts May 5-6, 2023. The method in this study uses a case study approach method by applying health education counseling related to the four pillars of diabetes mellitus using a booklet. The sample in this study was a patient with type II diabetes mellitus. Data collection was conducted by interviews, health checks, pre-tests, provision of health education, and post-tests­. This research instrument used questionnaires on knowledge and adherence to diabetes mellitus diet.  The results of this case study found  that there was an increase in patient knowledge and compliance after providing health education related to the 4 pillars of diabetes mellitus. Especially people with diabetes mellitus in order to avoid the risk of complications that may occur and as an effort to increase knowledge and compliance related to diabetes mellitus diet. One of the interventions that can be provided for people with diabetes mellitus is the provision of health education related to the four pillars of diabetes mellitus consisting of: diabetes mellitus education, nutritional diet, pharmacology, and physical activity training.  

This article discusses the internalization of religious values for students, research studies through literature review, with research design as a guideline in conducting research to achieve research objectives. Literature review research begins with identifying problems, then collecting libraries and screening the libraries obtained, then the data obtained will be presented in the form of data tabulations and analyzed. Based on the analysis that has been carried out that the internalization of religious values for students can be instilled through several activities such as imtaq activities which include the value of worship with mahdoh worship, through congregational prayers, zakat fitrah expenditure, while ghoiru mahdoh is through the slaughter of sacrificial animals, arofah camps or free medicine and social services in orphanages and istighosah. The value of jihad (ruhul jihad) is earnestly seeking knowledge in the classroom and outside the classroom. The value of trust by obeying all rules and being responsible and sincere with jariyah charity, social services. The moral value of politeness, meeting teachers greeting and shaking hands and discipline by worshiping on time, leaving school on time, and the value of example by setting a good example to students, so teachers are also khotmil and get spiritual flush from the principal. The strategy of internalizing religious values for students through imtaq activities is divided into two, namely inside the classroom and outside the classroom.  

Leadership is the ability and readiness of a person to be able to influence, encourage, invite, demand, move and direct people or groups to receive this influence to achieve a goal. The purpose of this study is to describe servant leaders according to Mark 10:42-45 besides that, this research also provides good basic knowledge about leadership and the relevance of servant leaders for today's Christian leaders. The research method used by the author in writing this scientific work uses a qualitative research method, namely by means of literature study techniques, and case studies, namely digging up information from the Bible, books and journals regarding servant leaders according to Mark 10:42-45 and their relevance to today's Christian leadership , then confronted with the current form of application of Christian leadership as a leader who wants to serve. Namely a leader who serves, not a leader who rules with an iron fist or violence and rules with power, but a leader as a servant who has sincere feelings, is humble, has a heart as a servant, is willing to sacrifice both in time and energy. Servant leaders are leaders who give, affirm, strengthen, encourage, and sustain.

This study aims to contribute knowledge about Indonesian consumer behavior and marketing strategies through social media that can help businesses increase their product sales in the increasingly competitive Murung Raya district market. A qualitative research method was used in this study. The research location is the Batu Makap Industrial Tourism Village in Murung Raya Regency. In Batu Makap village, researchers conducted structured interviews with respondents from SMEs and digital village managers. The existence of this information technology has an impact on existing markets and existing business agreements. Steps will be taken to introduce SMEs to digital marketing and attract them to participate in loan programs to use digital marketing techniques. In addition, MSME players will also learn about marketing strategies such as digital marketing, online shopping, and product development. Digital marketing enables marketing and selling products based on customer location. Some MSMEs have mastered using technology to sell their products. In developing a digital village in Makapu Village, Murung Raya District, digital marketing has enabled MSMEs to lead their marketing. Steps have been taken to introduce MSMEs to digital marketing and encourage them to participate in lending programs and use digital marketing techniques.  

Micro, Small, and Medium Enterprises (MSMEs) play an essential role in justice, increase people's income and encourage Indonesia's economic growth. However, in Palangkaraya City, especially during the Covid-19 pandemic, the contribution of MSMEs to improving the economy and people's income has not been proportional to the number. Therefore, this study aims to identify the factors driving and inhibiting the adoption of e-commerce technology among MSMEs in Palangkaraya City. In this study, researchers cite relevant literature and research sources to reveal the factors supporting or hindering e-commerce adoption among MSMEs. Consumer Support, Organizational Support, Knowledge Support, Technical Barriers, Financial Barriers, Legal Barriers, and Regulatory Barriers. The findings of this study can provide insights and recommendations to stakeholders to increase the competitiveness and market access of MSMEs in the digital era.  

In the archive management system in a company, it is necessary to renew the archive management so that the records can be managed properly. The problem in this study is that the archive management system at the PT INSURIN Balikpapan Certification section can still be said to be less than optimal, due to the lack of knowledge about archive management and also a lack of awareness of the importance of archives. This study aims to develop a digital archive management system that can facilitate the search for archival data that is safe, fast, accurate, and more efficient. In this study, the type of research used was descriptive research with a qualitative approach using descriptive data analysis. The data collection techniques used are observation, interviews, and documentation, and use of seven other stages in the preparation of the system, namely the planning stage, the implementation stage, the testing stage, the analysis stage, the feedback stage, the repair stage, and the validation stage. The data analysis technique is through data reduction, data presentation, and conclusion drawing. Based on the research conducted, it can be concluded that the preparation of the application program that has been compiled can be used in archival management activities at the PT INSURIN Certification section to replace the previous system because it is considered effective but still requires the addition of other menus, especially in terms of archive search. It still needs development with the addition of other menus considering the many tools offered in the Microsoft Access application so that the system becomes more innovative, as well as renewal of archival equipment in the form of a roller-type scanner so that the process of scanning reports can be more practical and effective.