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The purpose of This study aims to identify and examine the effect of tax planning, deferred tax expense and firm size on earnings management practices. The sample in this study is the consumer goods and industrial sub-sector companies listed on the Indonesia Stock Exchange with an observation period of 2015 to 2019. The results of this study indicate that tax planning has no effect on earnings management, deferred tax expense affects earnings management and firm size affects earnings management.

This research is based on the Teaching Campus Program which is a form of teaching assistance to empower students to help with the learning process in elementary schools. This qualitative research aims to explain the process of implementing the Teaching Campus Program Policy at SD Negei Billa an Proppo Pamekasan Madura. The methods used in this research are interviews and documentation. The focus of this research is the management of the Teaching Campus program by the university's MBKM team, the role of the District/City Education Office in the Teaching Campus program, as well as the role of schools and students in implementing the program. Documentation studies were obtained through the Teaching Campus guidebook and program policy files. Based on the research results, it shows that program management is lacking at the evaluation stage by the MBKM team, the role of the Education Department and program implementation carried out by students is quite good. The school gave a positive response to the program implemented by students. As well as teaching campuses for education and non-education students who are considered to have differences in the realization of work programs.

Setabelan is one of the sub-districts in Banjarsari District, Surakarta. Based on the recapitulation of disease distribution at the Setabelan Community Health Center during visits in the last 3 months, Diabetes Mellitus was in third place with 205 patients. Diabetes mellitus is a complaint that is often found, especially in the elderly. The outreach program aims to increase public knowledge and understanding regarding the management and prevention of diabetes mellitus through understanding the meaning, risk factors, prevention and management, so as to reduce cases of diabetes mellitus in the community. The method used was education in the form of counseling using leaflets as a medium for the Prolanis group of diabetes mellitus sufferers located at Monument Park 45 Banjarsari. Evaluation of activities uses pre-test and post-test methods to determine the level of understanding and knowledge regarding the material presented. The results show an average pre-test score of 3.80 and an average post-test score of 4.76 with a maximum score of 5.00.

This research aims to determine the effectiveness of the implementation of archival services at the Serdang Bedagai Regency Education Service. This research uses a qualitative descriptive method, namely research that describes the effectiveness of archival implementation at the Serdang Bedagai Regency Education Office. The results of this research show that the Serdang Bedagai Regency Education Office has implemented various policies and procedures in order to increase the effectiveness of archival services. There are clear arrangements regarding the management, storage and maintenance of important archives. Although there have been efforts to improve the effectiveness of archival services, there are several challenges that need to be overcome.

Archives play an important role in supporting the administrative activities of an agency. Archives include all activities related to company documents. At the expedition agency PT Tunas Antarnusa Muda Cargo Solo, the receipt document filing system is still lacking in structure. This receipt is only archived to the extent that it is entered in an order that is adjusted to the customer's name randomly and unstructured. This makes employees of PT Tunas Antarnusa Muda Cargo Solo, especially the finance division, find it difficult to find receipts so that work management becomes less effective and efficient due to the long search time when receipts are needed. This service aims to improve the filing system at PT Tunas Antarnusa Muda Cargo Solo by using a combination of alphabetical filing, subject filing, and chronological filing methods. This method is applied in alphabetical order of the customer's name, the subject of grouping the customer's names and sorted by the time the receipt was made. In practice, this method aims to manage receipts to increase the efficiency and effectiveness of the filing system. In addition, structured archives can make it easier for agency employees to find the information needed quickly and simplify the work process

Background: Treatment of radiation therapy in patients with cervical cancer citobleeding at the Radiotherapy Installation of the NTB Provincial Hospital uses a 2D technique with 2 radiation fields, namely AP (Antero Posterior) and PA (Postero Anterior). The aim of this study is to describe the management of radiation therapy in patients with cervical cancer bleeding in the radiotherapy installation of the NTB Provincial Regional Hospital and its advantages and disadvantages. Method: This type of research is qualitative descriptive research with a case study approach. The author conducted interviews with research subjects, namely 1 radiation oncologist, 1 medical physicist and 3 radiographers/RTT. The author took the collected data such as images and medical record data. Data was collected using interview transcripts, then processed using a categorization table and an open coding system. Results: Based on the results of the author's observations and interviews, the management of radiation therapy in Cito bleeding cervical cancer patients at the Radiotherapy Installation of the NTB Provincial Regional Hospital uses a 2D technique with a dose of 3 x 3 Gy per fraction. The advantage of radiation therapy management for patients with bleeding cervical cancer is the use of a 2D technique which is simpler and faster so that the patient can be immediately irradiated, but the disadvantage is that it produces less than optimal dose distribution to the target and organs at risk (OAR). Conclusion: Treatment of radiation therapy in patients with bleeding cervical cancer at the NTB Provincial Hospital Radiotherapy Installation uses a 2D two-field AP and PA technique with a dose of 3 x 3 Gy per fraction to stop bleeding. The advantage of using the 2D technique is that it is faster and simpler, while the disadvantage is that the dose distribution is not optimal.

Illegal fishing is a pressing issue in Indonesia, particularly in the Natuna Islands, where China's controversial nine-dash line claim has exacerbated the problem. This research focuses on the international law of the sea to address illegal fishing in the Natuna region. The research uses a qualitative method, which explores the legal framework in regulating illegal fishing. The findings highlight the legal challenges Indonesia faces in combating illegal fishing in the Natuna Islands, emphasizing the disruptive impact on marine ecosystems and national sovereignty. The research concludes that international law, particularly the 1982 UNCLOS, defines Indonesia's maritime boundaries, the 2001 IPOA on IUU Fishing classifies illegal fishing, and the 1995 Code of Conduct for Responsible Fisheries regulates fisheries management. In addition, the report also suggests that Indonesia request Particularly Sensitive Sea Area status from the International Maritime Organization for the Natuna Islands waters.

The purpose of this observation is to invite factors that are influenced by loyalty. Literature Survey Marketing management. The method of writing this research paper is quantitative method and the research sample is residents around Pujon District, Malang Regency.  Organizational culture affects management loyalty. Basically, this cooperative aims to improve the management of members and society as a whole. Although cooperatives do not prioritize profits, cooperative efforts can maintain their survival and increase their business continuity. The first goal of the establishment of cooperatives is to motivate the national economy to ensure the welfare of its members and has expanded the establishment of cooperatives to date. To help its members, cooperatives must improve their operations. This study also uses a questionnaire method that must be filled in at least 100 respondents of KUD members. The form must be filled in on the website that has been done by the cooperative on behalf of the village unit cooperative.

The involvement of accounting and management lecturers in the training and business support of micro, small, and medium enterprises (UMKM) and Kripik Tempe Rohani plays a crucial role in the advancement of UMKM and the local economy. This scholarly article explores the significance of initiatives aimed at enhancing financial literacy. The lecturer specialising in accounting and management delivers comprehensive training sessions on financial management, taxation, and accounting practices to micro, small, and medium enterprises (UMKM). Additionally, the lecturer offers valuable advice on the practical implementation of these principles within the context of everyday business operations. Furthermore, the instructor has the capability to acquaint UMKM (micro, small, and medium enterprises) with accounting software and provide guidance on comprehending tax responsibilities. The positive effects encompass enhanced economic well-being of micro, small, and medium enterprises (UMKMs), less business risk, adherence to tax responsibilities, sustained growth, heightened competitiveness, and facilitation of local economic progress. The provision of training and support services additionally enhances individuals' financial literacy, thereby playing a significant part in the overall improvement of society's economy.

Public relations management is a function of management that links educational institutions and the community. In developing facilities and infrastructure in educational institutions, it will impact public attention and concern regarding the quality of education. The research method used is a qualitative descriptive method. The research results show that 1) Public relations planning involves all parties related to the activity program being implemented, 2) Organizing the division of work, facilities and infrastructure coordinator, public relations coordinator in providing the facilities and infrastructure needed by students; 3) Implementing the public relations activity program, the school collaborates with the community by procuring facilities and infrastructure; 4) Public relations evaluation is carried out by comparing the program that has been established with the implementation of the program. Public relations evaluation is carried out by the school principal and deputy head of public relations.    

This research aims to analyze document management in the Marketing Department of Kompas Gramedia using the case study method and qualitative approach. By collecting primary data from observations, interviews and documentation, as well as secondary data from literature studies, this research identified a number of relevant findings. The research results show that the Kompas Gramedia Marketing Department has successfully implemented an organized document storage and archiving system, both in physical and digital form, with clear labels and categories. This has increased operational efficiency, collaboration and productivity within the department. However, research also reveals several obstacles in document management, such as data input errors, inappropriate document placement, and an excessive number of documents. The proposed solution includes training, system optimization, clear division of tasks, and capacity management to overcome the problem. By implementing these solutions, the Marketing Department can increase the effectiveness of document management, reduce related errors, and maintain smooth operations. In order to increase understanding of the effectiveness of document management in organizational environments, this research provides valuable insights. In addition, the research results can contribute to the field of archives and information management and provide guidance for other organizations facing similar challenges in document management.

The purpose of this study is to catalogue the art and music culture education approaches that are in use at SMA Negeri 2 Lubuk Basung. Aspects such as learning objectives, learning materials, methods, musical instruments, learning processes, and evaluation are examined in the musical arts learning activities. The participants in this qualitative descriptive study are SMA Negeri 2 Lubuk Basung eighth-grade students. The researcher assumes the role of the research instrument, supplemented by auxiliary tools such as mobile phones, cameras, and stationery. Data collection was conducted through a systematic review of pertinent literature, observation, interviews, and documentation. Data collection, data classification, data clarification, data analysis, data description, and data conclusion are all components of data analysis techniques. The findings of the study indicate that the teaching modules in the independent curriculum do not provide comprehensive guidance for learning planning, which is influenced by various conditions. Research findings indicate that music culture instructors at SMA Negeri 2 Lubuk Basung have implemented music arts learning strategies consisting of five stages: learning preparation strategies, learning management strategies, strategies for utilising learning media, strategies for implementing model methods and learning approaches, strategies for motivating students, and strategies for evaluative purposes. The purpose of this study is to catalogue the art and music culture education approaches that are in use at SMA Negeri 2 Lubuk Basung. Aspects such as learning objectives, learning materials, methods, musical instruments, learning processes, and evaluation are examined in the musical arts learning activities. The participants in this qualitative descriptive study are SMA Negeri 2 Lubuk Basung eighth-grade students. The researcher assumes the role of the research instrument, supplemented by auxiliary tools such as mobile phones, cameras, and stationery. Data collection was conducted through a systematic review of pertinent literature, observation, interviews, and documentation. Data collection, data classification, data clarification, data analysis, data description, and data conclusion are all components of data analysis techniques. The results of the research suggest that the instructional modules within the self-directed curriculum fail to offer exhaustive direction for the process of learning planning, which is subject to a multitude of factors. Research findings indicate that music culture instructors at SMA Negeri 2 Lubuk Basung have implemented music arts learning strategies consisting of five stages: learning preparation strategies, learning management strategies, strategies for utilising learning media, strategies for implementing model methods and learning approaches, strategies for motivating students, and strategies for evaluative purposes.

This study aims to describe the process of implementing bansi music learning in grade VIII.1 at SMP Pertiwi 2 Padang. This type of research is qualitative research with a descriptive approach. This research instrument is the researcher himself and is assisted by supporting instruments in the form of stationery and cameras. Data collection techniques are carried out by observation, interviews, documentation studies and literature studies. The steps of analyzing data are collecting data, describing the data and inferring the data. The results showed that the implementation of learning was in accordance with the teaching modules, in the learning process teachers had prepared modules and teaching aids. In the first meeting explaining the concept of traditional music, the second meeting students understood the functions and types of traditional musical instruments and played traditional musical instruments in groups, it was seen that there were still many students who could not play traditional musical instruments. Lack of classroom management and the methods used by teachers in teaching are not appropriate. Where the teacher uses the lecture method so that students get bored easily at the time of learning .and at the third meeting the teacher conducts an individual assessment of the learners, At the time of the evaluation carried out the teacher has also asked whether the students understand the material or not, then the teacher has also practiced repeatedly playing the traditional bansi musical instrument.

The purpose of this research is so that we can find out whether there is an influence of the audit committee and sharia supervisory board on earnings management. The research method uses a quantitative approach with the use of secondary data processed through the SPSS Version 25 software system. The results of the test prove whether the audit committee partially has no effect on earnings management in sharia banking. This is shown from the results of the t test in table 4.8, which shows that the calculated t value in the audit committee is -0.907 and a significance level of 0.369. With a tcount value (-0.907) < ttable (1.672) and a significant value (0.369) > 0.05. Partially, the sharia supervisory board has no influence on earnings management in sharia banking. This is shown from the results of the t test in table 4.8. The calculated t value for the sharia supervisory board is 1.007 and the degree of significance is 0.320. With a tcount value (1.007) < ttable (1.672) and a significant value (0.320) > 0.05. Simultaneously the audit committee and sharia supervisory board have no influence on earnings management in sharia banking. This is reinforced by the results of the F test in table 4.9. The calculated F value for the audit committee and sharia supervisory board is 0.767 with a significance level of 0.470. With a value of Fcount (0.767) < Ftable (3.159) with a significance value of (0.470) > 0.05. So it can be concluded that the audit committee has no effect on earnings management and the sharia supervisory board has no effect on earnings management and the audit committee and sharia supervisory board have an effect on the profitability of earnings management.

In this research the author tries to highlight the factors that influence the thinking model of the Islamic education system. For the author, the central issues are management, finance, quality and education. Apart from that, in this research the author used qualitative research methods. These approaches are described in more detail and classified according to research conditions. Apart from that, the author also uses library research methods. The results of this research show that: Educational financial management influences the quality of general education. The results of this research show that fund management is a process of optimizing existing funding sources, allocating existing funds and allocating them in the form of facilities and infrastructure to support the learning process in order to create a learning process that is much more effective, efficient and better. To achieve quality learning, education costs must be managed optimally and optimally. Therefore, educational financial management steps must be considered and made a top priority.

This research addresses the application of conflict management in the work environment. Through analysis, it explores effective resolution strategies and their impact on organizational health. Qualitative research methods were used to collect data from various sources, including interviews, observations, and literature reviews. The study findings show that understanding the concept of conflict and applying appropriate resolution techniques are essential to creating a balanced work environment. Effective constructive solutions involve communication skills training, cultural development, and encouraging active participation to resolve conflicts. The identification of these solutions can have a positive impact on productivity and organizational well-being. Evaluating and measuring the success of conflict management implementation is a key factor to ensure a positive impact. Team performance assessment methods, team member satisfaction surveys, and evaluations were used to gain an understanding of achievements and potential improvements. This research contributes to the understanding of effective conflict management practices in the work environment.

This research aims to determine the effectiveness and obstacles of implementing the SIMMONA application in financial management at the Finance Office of FITK UIN SUMATRA UTARA. This research uses a qualitative approach with a qualitative descriptive research type. The data used comes from interviews with financial operators at the FITK financial office. The research results show that the implementation of the SIMMONA application in the Finance Office of FITK UIN SUMATRA UTARA has been running effectively and efficiently in assisting Finance Employees in managing the finances of the Tarbiyah and Teacher Training Faculty of UIN SUMATRA UTARA. However, in its operation there are still obstacles that do not have a significant impact, namely the system errors while being used, which hinders the data input process and disrupts network connections. The SIMMONA application has a very important influence in the FITK Finance Office, where with this system, FITK's financial management will create optimal accountability and transparency. And the SIMMONA application can also minimize recording and calculation errors.

In the logistics industry, fresh food transportation requires effective management of driver fatigue to maintain safety and service quality. With the increasing digital connectivity, Internet of Things (IoT) technology has become a promising solution to monitor driver fatigue in real-time. This research aims to design an adaptive IoT-based driver fatigue monitoring system specifically for fresh food transportation. Through a case study in the logistics industry, we identified specific challenges and needs in driver fatigue management. Based on the identification results, we developed a system that utilizes IoT sensors integrated in vehicles and drivers' smartphones. The system automatically monitors the driver's physical condition and behavior and provides real-time alerts if signs of fatigue are detected. With an adaptive approach, the system can customize recommendations and interventions according to the measured fatigue level. The results of the case study show that the designed system is able to reduce the risk of driver fatigue, increase transportation safety, and improve service quality in fresh food transportation. This research contributes to the practical understanding of the implementation of IoT technology in driver fatigue management, particularly in the context of the logistics and fresh food transportation industries.

This research aims to determine the accountability of managing village fund allocations in an effort to increase development and community empowerment in Lambou Darul Ihsan Village, Bukit Malintang District, Mandailing Natal Regency. This research uses a descriptive qualitative approach methodology, data collection techniques in this research are interview, observation and documentation techniques. Based on the research results, it was found that accountability in the management of village fund allocation in an effort to increase development and community empowerment in Lambou Darul Ihsan village in 2022 has been implemented in accordance with Minister of Home Affairs Regulation No. 20 of 2018 starts from planning, implementation, administration and reporting, while at the accountability stage both technically and administratively it is good, but sometimes there are inhibiting factors in preparing the report because the management still lacks experience and limited education, but this can be overcome because of the District government always provide coaching.

The problem of waste is a complex problem that will never end, especially in developing countries. The increasing population of humans is accompanied by an increase in the amount of waste generated. Sidoarjo Regency is a regency that is registered as the regency with the largest volume of waste in East Java, which causes overload of waste in its landfill. This research aims to clearly understand the process of collaborative governance in the waste reduction program at Jabon Landfill, Sidoarjo. This research method uses a qualitative method. Data collection was carried out through documentation and literature study. The data analysis method in this study is descriptive-qualitative. The theory used in this study is the collaborative governance theory by Ratner (2012). The results of this study show that the collaborative governance process that occurs in the "Waste Reduction Program" at Jabon Landfill, Sidoarjo only involves the community and informal organizations, not yet involving the private sector in its management.