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Accounting conservatism as a precautionary principle in financial reporting where companies are not in a hurry to recognize, measure assets and profits and immediately recognize losses and debts that have the possibility of occurring. This study aims to determine the effect of tax incentives and growth opportunities on accounting conservatism in manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the period 2020 - 2021. The samples in this study were 20 manufacturing companies in the consumption industry sector over a period of 2 years. Data analysis was carried out by descriptive analysis then followed by the classic assumption test in the form of a normality test, multicollinearity test, heteroscedasticity test, autocorrelation test then for hypothesis testing a partial t test was carried out. The result of the partial test t of the tax incentive variable is 0.121 with a significance level of 0.904. Significance value of 0.904 > 0.05 which indicates that tax incentives have no effect on accounting conservatism. The result of the t partial test for the growth opportunity variable is 1.014 with a significance level of 0.317. Significance value 0.317 > 0.05. Based on these results, it can be stated that growth opportunity has no effect on accounting conservatism.

Land and Building Tax is a type of tax that applies in Indonesia. As a type of direct tax, Land and Building Tax has an important role in domestic tax revenue. This study aims to determine the effect of the growth rate, contribution and potential of Land and Building Tax on Domestic Tax Revenue. By using purposive sampling as a method for determining the sample and statistical testing in the form of descriptive analysis, classic assumption test and partial t test as a reference for testing the hypothesis, the results obtained are that the results of the t-test variable growth rate of Land and Building Tax is 1.127 with a significance level of 0.263. Significance value 0.263 > 0.05. Based on the test results, it can be stated that the variable growth rate of Land and Building Tax has no effect on the variable Domestic Tax Revenue. The results of the t-test variable contribution of Land and Building Tax is 11.572 with a significance level of 0.000. Significance value 0.000 <0.005. Based on this test, it can be stated that the Land and Building Tax Contribution variable has a positive and significant influence on Domestic Tax Revenue. The result of the t-test for the variable potential for Land and Building Tax is 2.242 with a significance level of 0.027. Significance value 0.027 > 0.05. Based on the test results, it can be stated that the potential variable of Land and Building Tax has no positive and insignificant influence on Domestic Tax Revenue.

This study aimed to determine the effect of the control environment, risk assessment process, control activities, information and communication, and monitoring on employee performance at PT. Citra Niaga Logistik Maumere branch. The research design used is descriptive quantitative associative. The population in this study were 30 employess of PT. Citra Niaga Logistik Maumere branch. Since the population is limited, this research was conducted by census or saturated sampling. Data were collected through questionnaires and analysed using descriptive and inferential statistical methods, that is multiple linear regression. Hypothesis testing was done through t test and f test. The t test results showed that partially, the control environment variables, risk assessment process, monitoring activities, information and communication, and monitoring have no significant effect on employee performance. In addition, the results of the F test showed that simultaneously, the variables of the control environment, risk assessment process, monitoring activities, information and communication, and monitoring have no significant effect on employee performance.

This study aims to determine the effect of distribution costs on increasing sales volume in food and beverage sector manufacturing industry companies listed on the IDX in 2020-2022. This research uses quantitative methods, this research was carried out on Food and Beverage Sector Manufacturing Industry Companies Listed on the IDX, and data taken for three years starting from 2020-2022 and the calculation uses data per semester consisting of Distribution Costs and Sales Volume. Data collection is carried out by documentation method. The population in this study is all Financial Statements of Food Sector Manufacturing Companies and Minimums Listed on the IDX from 2020-2022 totaling 78 Financial Statements Where the sample processed is part of the total population in the Income Financial Statements per semester in the 2020-2022 period which amounts to 24 Income Financial Statements. The data analysis carried out was by descriptive statistics and simple linear regression analysis while for significant testing using the t test. The results showed that: Distribution costs have a significant effect on sales volume in Food and Beverage Sector Manufacturing Industry Companies Listed on the IDX.  

The purpose of this legal counseling is to increase public understanding  of the aspects of pawn law and pawn business in realizing legal protection for consumers. The method used in community service uses a directed discussion method, starting with the provision of material followed by discussion and question and answer directly through the Legal Core Program.  This legal counseling is carried out with the target audience of the people of Bandung City and its surroundings. The results of this community service show that understanding of the legal aspects of pawning and pawning business increases public awareness and knowledge about the legal aspects of pawning and pawning business in accordance with the provisions of laws and regulations. Legal protection for society and consumers both preventively and repressively

Pesticides are chemical substances used in agriculture to combat pests and diseases in plants. Improper use of pesticides can pose hazards to human health and the environment. The purpose of this community service is to identify pesticide hazards and provide education to farmers in North Moyo on the safe use of pesticides in crop cultivation. The methods to be employed in this community service include conducting surveys and identification of pesticide use practices in North Moyo, as well as raising awareness about the dangers of pesticides and safe usage methods. The outcome of this community service is that farmers in North Moyo will have a better understanding of the hazards of pesticides and safe usage practices, thereby minimizing health and environmental risks in crop cultivation.

The majority of MSME players in Kebun Sayur village, Siantar Timur sub-district, Pematangsiantar city have a poor understanding of how to calculate the correct selling price of products. They also do not understand how to identify costs and classify them appropriately. The selling prices they set for their products are not based on full cost estimates. As a result, the profit they make is not optimal. In view of these problems, a service activity in the form of socialisation was carried out for MSME actors in Kebun Sayur village. This socialisation activity aims to increase the insight and knowledge of MSME actors in Kebun Sayur village, Siantar Timur sub-district, Pematangsiantar city regarding product selling price determination. The socialisation activity was attended by 30 participants. The stages of service activities include preparation stage, implementation stage and evaluation stage. After participating in the service activities, the participants' insight and knowledge in product selling price determination increased. The participants were also able to identify and classify costs in the businesses they manage. This service activity has a positive impact on increasing the insight and knowledge of MSME actors.

Low achievement of Indonesian students in literacy and numeracy in PISA 2022 (359 and 366 points, far below OECD average of 476-493 points) demands evaluation of factors affecting learning quality. This study analyzes the relationship between teacher welfare management and improvement of student literacy and numeracy through systematic literature review of 44 studies covering 76,990 teachers from 2019-2025. Analysis shows significant relationship between teacher welfare and student academic achievement through three mechanisms: increased teaching efficacy, positive classroom climate creation, and pedagogical innovation development. International comparison reveals significant gaps between Indonesia and developed countries like Japan (teacher salary Rp38 million vs Indonesia Rp800,000-Rp2,000,000). Implementation in Indonesia faces challenges of regional disparities, employment status inequality, and excessive workload. Comprehensive policy reform is needed including compensation standardization, holistic support programs, and longitudinal studies to understand deeper causal mechanisms.  

The main objective of this study was to determine the extent to which students' critical thinking skills can be improved through the implementation of a guided inquiry learning model based on Education for Sustainable Development (ESD). This study used a quasi-experimental approach with a post-test only control group design. The study population consisted of 5 classes with a total of 190 students. From this population, the researcher took a sample of 68 students through a simple random sampling technique. The sample was then divided into two groups, namely 34 students for the experimental class and 34 students for the control class. The research instrument was a critical thinking skills test consisting of 20 objective, reasoned questions. The research data were analyzed using a t-test. Based on the calculation results, the t-value was 3.792, while the t-table value at a significance level of 0.05 was 2.037. This indicates that Ha is accepted and Ho is rejected. Thus, there is a significant difference between the critical thinking skills of students who participated in learning with a guided inquiry model based on ESD compared to conventional learning. In addition, the improvement in critical thinking skills was also analyzed through the N-Gain calculation. The results showed that the experimental class achieved a 65% improvement, categorized as moderate, while the control class achieved a 59% improvement, also categorized as moderate. These findings indicate that guided inquiry learning integrated with ESD principles provides a more effective way to foster students' critical thinking skills compared to traditional methods. Therefore, ESD-based guided inquiry learning can be an alternative, innovative learning strategy to improve the quality of the learning process in secondary schools.

Aggressive driving is driving under the influence of emotional instability that has a risky impact on others. Aggressive driving behavior occurs when drivers have difficulty controlling their emotions while they are driving. Adolescence is a time of searching for identity, therefore adolescents often show forms of aggressive behavior, one of which is driving aggressively. This community service program aims to increase understanding and awareness of driving and stabilizing emotions when driving using electric bicycles for students in one of the classes in Sukamukti Village, Bojongmangu. This activity was attended by 33 students in grade 6 MI. The research method used community education by means of observation and socialization with the homeroom teacher of grade 6 MI, through three stages, namely, pre-test, psychoeducation, and evaluation in the form of a post-test. There are final results, namely, before conducting psychoeducation, the understanding was 0% and after psychoeducation, the percentage was 18%, there was an increase of 18%.

Financial reports as a record of a company's financial information to understand this, efforts are needed to increase student awareness of the importance of financial reports as an important initiative in ensuring that students understand and are proficient in managing the financial dimensions in their personal and professional lives. Educational institutions can implement pedagogical and training programs that emphasize contemporary and effective financial reports. Obtaining the right financial literacy can equip students with the ability to understand the importance of managing finances in a broader context. The objectives of carrying out this Community Service activity are: (1) Introducing financial reports to SMK Palembang students, (2) Upholding the Tri Dharma of Higher Education at Raden Fatah State Islamic University Palembang, (3) Fostering effective cooperation between Raden Fatah State Islamic University Palembang and other stakeholders who influence the prospective progress of Raden Fatah State Islamic University Palembang. The methodology for implementing Community Service involves disseminating information to SMK Palembang students, with a total of 40 participants. The benefits obtained from this Community Service activity include: Students and educators gain a comprehensive understanding of financial reports and foster a public that has a broad perspective and knowledge of financial reports. Keywords: cognition, recognition, financial reports

The primary objective of training is allowing MSMEs to gain advantages from technology through providing businesses access to QR code viewers for electronic payment transactions. Personal guidance is provided in the Kalibata Canteen. The training program has been set for April 21, 2024, Sunday. MSMEs whose have not yet utilized digital payment media are the target audience for this training program. a review of what was discovered and the discussion before it, MSMEs who view technology as an instrument of expediting transactions need this training. MSMEs ought to comprehend the significance that digitization is to prospering in a disruptive society and ensuring business sustainability in the face of increased rivalry. Offering a supplementary payment option, such as scanning QRIS, is one way MSMEs utilize technology. Through implementation of technology, MSMEs may lead the way. In order encouraging MSMEs to be more widely accepted and for consumers to prefer shopping at MSMEs, both of these factors are improving.

Indonesia's national development, based on Pancasila, aims to create a just and prosperous society with education as a key focus. In Karanganom Village, children's education is crucial despite challenges related to infrastructure and facilities. Active community involvement, including parental roles and additional programs such as Qur'an reading guidance, significantly improves educational quality. Family education is also vital for shaping children's character through habits and improvisation. Support from the community and local organizations like IPSENA enhances children's learning enthusiasm. However, challenges such as teacher shortages and time management issues need to be addressed with creative solutions and community cooperation for optimal educational outcomes.

Knowledge and the role of posyandu (integrated service post) cadres are crucial and strategically important in providing health education to the community. According to 2023 data, the coverage of complete basic immunization at posyandu is significantly below the target. Surveys revealed that some cadres have insufficient knowledge and a minimal role in immunization services, such as providing counseling, encouraging, and motivating mothers to immunize their children. This study aims to determine the relationship between knowledge and the role of posyandu cadres in achieving complete basic immunization in the working area of Puskesmas Bahaur Hilir, Pulang Pisau District. Method: This research is a correlational study with a quantitative method using a cross-sectional approach. The sampling technique employed was total sampling, with 65 respondents. Data were collected using a questionnaire, and statistical analysis was performed using the Spearman correlation test. Results: The data analysis revealed a significant relationship between knowledge and the role of cadres, with a significance value (p-value) of 0.000 < 0.05 and a strong correlation coefficient of 0.642. Conclusion: There is a significant relationship between knowledge and the role of cadres, with a strong correlation coefficient. It is recommended that posyandu cadres enhance their knowledge and active participation in posyandu activities and communicate information to the community to improve health outcomes.

One of the critical elements affecting nurse performance and impacting the quality of nursing services is the implementation of the head nurse's functions. This role must be effectively integrated into the healthcare system to motivate nurses to provide optimal patient care, thereby improving community health quality. This study aims to analyze the relationship between the head nurse's functions and the performance of bedside nurses in the inpatient wards at RSUD Palangka Raya. Method: This study employed a quantitative method with a correlational research type and a cross-sectional approach. The sampling technique used was total sampling, involving 34 respondents. Data collection was performed using a questionnaire, and statistical analysis was conducted using the Spearman Rank Correlation test. Results:The results of the Spearman Rank statistical test showed a significance value (2-tailed) of p = 0.00 with a level of significance of p < 0.05, indicating a relationship between the head nurse's functions and the performance of bedside nurses. The correlation coefficient was 0.685, reflecting a high or strong correlation. This positive relationship indicates that as the function of the head nurse improves, the performance of bedside nurses also increases. Therefore, the alternative hypothesis (Ha) is accepted, meaning there is a relationship between the head nurse's functions and the performance of bedside nurses. Conclusion: There is a significant relationship between the head nurse's functions and the performance of bedside nurses. It is recommended that the hospital provide training for head nurses on management functions.

study aims to find out and analyze the factors that cause legal aid institutions to not be verified as legal aid institutions to the poor and the obstacles faced by legal aid institutions in providing non-litigation legal aid in the form of legal counseling to the poor obtained through interviews and observations and empirical juridical, namely those obtained through interviews and literature research. The results of the study show: (1) the factors that cause legal aid institutions to not be verified as legal aid institutions to the poor include: legal factors, law enforcement officials, infrastructure factors, community factors and cultural factors (2) obstacles faced by legal aid institutions in providing non-litigation legal assistance in the form of legal counseling to the poor, which include: internal factors and external factors.

This study uses empirical juridical research, which is research with field data as the main source of data, such as the results of interviews and observations, with the aim of analyzing and describing the law enforcement model for cases of corruption in the development funds of the Waigete Health Center. as well as identifying and analyzing factors that hinder law enforcement in the case of corruption of the Waigete Health Center development funds. The results of the discussion in this study show that, (1). The Waigete  Health Center uses the Due Process Model which emphasizes the need to ensure that every individual has the right to be treated fairly and has access to an independent court including investigation, prosecution, and fair justice. and the right to appeal, but with strict legal procedures, this model slows down the process of resolving cases.  The crime eradication process focuses more on the interests of the rights of suspects than on the public interest, so according to researchers in the process of resolving corruption cases, this model is not appropriate to use because it emphasizes justice and human rights but also has the potential to slow down the legal process. (2). The factors that hinder law enforcement in handling corruption cases of the Waigete Health Center development fund consist of two factors, namely internal factors, namely the lack of prosecutors who slow down the law enforcement process and reduce the effectiveness of case handling, and external factors, namely the slow examination process and the loss calculation process so as to hinder law enforcement.

This study aims to find out and analyze the victimology of child rape victims in the city of Atambua. The research method used in this writing is empirical legal research obtained through interviews and document studies. The results of the study showed: (1) The form of protection of rights for child victims of rape which includes: the form of protection of victims' rights, law enforcement and response of the Women's Empowerment and Rights Protection Office of Belu Regency regarding rape cases in Tulamalae, Atambua, Belu. (2) Efforts Made in Overcoming Child Rape Cases in Atambua City which include: Efforts and Assistance Provided by Safe Homes and Responses and Actions of the Belu Regency Women's Empowerment and Rights Protection Office Outside the Protection House/Safe House. Women's Empowerment and Rights Protection Office Outside the Protection House/Safe House.

Tebas Sungai Village is one of the villages in Tebas District, which has a very unique history and has experienced development from its formation until now, and is the oldest village, especially in Tebas District with a large population, and a high level of education. This research aims to explore what events were behind the formation of Tebas Sungai Village, know the development of Tebas Sungai Village from 1938-2024, and find out various aspects of the life of the people of Tebas Sungai Village, which include social, religious, economic, political, cultural and educational aspects. This type of research is qualitative research using critical analysis. The approaches used are historical, sociological, and anthropological approaches. Meanwhile, the data sources obtained are from primary and secondary sources. The data that has been collected is processed and analyzed through the stages of historical research methods, namely the heuristic, verification, interpretation, and historiography stages. The data collection techniques in this study include observation, interviews, and documentation. The results of the study show that (1) The formation of Tebas Sungai Village, Tebas District cannot be separated from the long history that began with the event of land clearing around the Tebas River by Sultan Muhammad Tsafiuddin I (1632-1668). (2) The development of Tebas Sungai Village from the colonial period, the beginning of independence, the old order of the new order to the reform, until the expansion of Sambas Regency.experienced significant changes and developments, especially in infrastructure, development, and community welfare.  

The curriculum changes that occur are a challenge for teachers in implementing them. For this reason, the Ministry of Education and Culture launched the Merdeka Teaching Platform with the aim of helping teachers understand and implement the Merdeka Curriculum. This research aims to determine the use of the Merdeka Mengajar Platform on the pedagogical competence of teachers at SMA Negeri 1 Sukaresmi Cipanas. This research is a type of evaluative research with a quantitative descriptive approach. The sample in this study consisted of 40 people. Data analysis in this research was carried out descriptively. The results of research regarding the use of the Merdeka Mengajar platform on the pedagogical competence of teachers at SMA Negeri 1 Sukaresmi Cipanas, with the percentage of results for the Video Inspiration feature, 78% for the Independent Training feature, 82% for the Evidence of Work feature, 76% for the Student Assessment feature, and 70% for Teaching Tools features, it can be concluded that this platform has played a significant role in supporting the development of teacher pedagogical competence. Overall, this research shows that the Merdeka Mengajar platform has been well utilized by teachers at SMA Negeri 1 Sukaresmi Cipanas. However, there are still several aspects that need to be improved to ensure that all features can be used optimally by all teachers, so that they can maximize their pedagogical competence.