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This study aims to analyze the influence of Love of Money, Intellectual Intelligence, Emotional Intelligence, and Spiritual Intelligence Influence Students Perceptions of Accounting Professional Ethics. The objects of this study are students of the Accounting study program from Panca Budi Development University and the University of North Sumatra. This study uses a quantitative approach with an associative research type. The research population consists of students from the 2020 to 2022 intake with a total of 1,647 people, including 467 students from Panca Budi Development University and 1,180 students from the University of North Sumatra. The sample was determined using the Slovin formula, so that 94 respondents were obtained as research samples. The data used consists of primary and secondary data. Primary data was collected by distributing questionnaires to respondents, while secondary data was obtained from various sources such as reports, books, documents, and relevant scientific publications. Data analysis was carried out using SPSS software version 25. Analysis techniques include descriptive statistical analysis, validity and reliability tests, and classical assumption tests that include normality, multicollinearity, and heteroscedasticity. Furthermore, multiple linear regression analysis was conducted and hypothesis testing was carried out using the t-test and coefficient of determination (R²). The results of the study indicate that partially, the variables Love of Money, Intellectual Intelligence, Emotional Intelligence, and Spiritual Intelligence have a positive and significant Influence Students Perceptions of Accounting Professional Ethics.

This study is based on the results of observations made at SDN Lirboyo 1 Kediri City, teachers in delivering material, especially the Solar System, only use the lecture method and student books. Many students have difficulty in explaining and mentioning the constituent members of the Solar System. student difficulties are seen when students are asked questions only silent, and the value at the end of learning is far from the Minimum Completeness Criteria (KKM). The formulation of the problem developed is how the process, practical validity and effectiveness of pop up book media on solar system material for grade VI elementary school students in its use as media during learning. This research uses the Research and Development (R&D) research method with the ADDIE model (Analyze, Design, Develop, Implementation, and Evaluation). The subjects of this study were teachers and students of grade VI SDN Lirboyo 1 Kediri City. There are two instruments used in this study, namely using questionnaires and tests. Questionnaires are used to determine the validity and practicality of pop up book media, while tests are used to determine the effectiveness of pop up book media. The results of the pop up book media development research are as follows: (1) The results of the pop-up book media validity trial were carried out by media experts and material experts and received a percentage of 90% very valid or can be used without revision. (2) The results of the pop-up book media practicality trial in the limited trial were carried out by teachers by 92% and from students by 95%, then the results of the pop-up book media practicality in the broad trial were carried out by students by 93.5%. The percentage of scores from teachers and student responses is in the range of 81.00% - 100.00% which can be categorised as very interesting/valid. (3) The results of the effectiveness of pop-up book media obtained from the results of pretest and post test scores and getting a percentage of 81.65% are in the vulnerable range of 81.00% - 100.00% declared very effective can be used without improvement.

Dismissal of a Regional Head can occur due to two factors, the first is 'Objective' in investigating violations of the oath or promise of office carried out by the Regional Head. Second, 'Subjective' in using his authority, namely looking for loopholes to dismiss the Regional Head on sentimental grounds. The reasons for the dismissal of a Regional Head are regulated in Article 78 paragraph (1) and paragraph (2) of Law Number 23 of 2014 concerning Regional Government (UUPD). Some of the problems that often occur in the dismissal of Regional Heads are, the Regional Head is elected directly but the mechanism for dismissal is indirectly (representatively) through the DPRD so that it is not in line with democracy, then regional autonomy is not implemented freely because there is still a role for the central government and there is also no Judicial institutions in regions specifically for the dismissal of Regional Heads. After we analyzed the many articles in the Constitution, the amendments relating to the main duties of the House of Representatives, also in UUMD3 1999 in conjunction with UUMD3 2014, were further emphasized by DPR Standing Orders No. 16/DPR/RI/1999-2000 jucto Regulation of the House of Representatives of the Republic of Indonesia Number 1 of 2014 concerning Rules of Procedure, from the authority and duties of the DPRD above, it can be formulated that the DPRD has three functions, namely the supervisory function, the budget function, and the function of making Law or legislation. In carrying out its functions and duties, the DPRD has several rights that can be used to carry out its duties as government supervisor. Some of the rights in question are the Right to Questionnaire, the Right to Interplation, the Right to Express an Opinion. As for the right to inquiry itself, the definition is contained in Article 79 paragraph (3) of Law Number 17 of 2014 concerning the MPR, DPR, DPD and DPRD.

Exclusive breastfeeding is the primary and best source of nutrition for infants. The World Health Organization (WHO) strongly recommends exclusive breastfeeding due to its numerous benefits for infant growth, particularly during the first six months of life. However, the significance of breastfeeding is often not conveyed effectively to nursing mothers, resulting in many failing to exclusively breastfeed their babies and opting instead for formula milk or other types of food. One reason for this failure is the lack of information provided to mothers, which weakens their motivation to consistently provide exclusive breastfeeding to their babies aged 0-6 months. To address this issue, a counseling session was conducted in Sayar Subdistrict, Serang City, with 15 participants. The session employed a pre-test and post-test method using a questionnaire consisting of 10 questions to measure the participants' knowledge of exclusive breastfeeding. The assessment was divided into three categories: good knowledge, adequate knowledge, and poor knowledge. The pre-test results showed that 13% of participants had good knowledge, 20% had adequate knowledge, and 67% had poor knowledge. After the counseling session, the results improved significantly, with 87% of participants categorized as having good knowledge, 13% with adequate knowledge, and none in the poor knowledge category. With this improved understanding of exclusive breastfeeding, it is hoped that the participants will be able to implement exclusive breastfeeding for their babies.

Food security is a condition of food fulfillment for the entire community. The phenomenon of the problem that occurs in this study is the imbalance between the food needs of the Bintan community and local production. Over the past four years from 2019 to 2022, the production of local food needs from various commodities such as rice, vegetables, fruits, and so on has experienced a significant decline in production. This condition certainly triggers concerns regarding the ability of the Regional Government of Bintan Regency to maintain food security and meet the needs of the community. This research aims to formulate a food security strategy in Bintan Regency. This research uses Koteen's theory which consists of four strategy indicators, namely Organizational Strategy, Program Strategy, Resource Support Strategy, and Institutional Strategy. This research uses a qualitative approach method with data collection through interviews and documentation. The results show that the vision and mission of regional apparatus organizations are aligned with the district's vision to improve food security. Programs are focused on increasing food production and price stability. Resource support in the form of budget and facilities is important for program success. Institutional strategies emphasize SOPs, monitoring, divisional coordination and employee training to improve program effectiveness. The findings indicate the importance of inter-organizational synergy and resource strengthening in maintaining food security. 

This research is based on the ambiguity of street naming norms in statutory regulations, this causes the legality of street naming in the Mojokerto city government area to be questioned. Based on this description, the author formulates the problem formulation as follows: (1) What is the authority of the Mojokerto City Government in naming roads? (2) What is the legality of naming roads belonging to the Mojokerto city government?This research uses a normative juridical research type with a statutory approach, a historical approach and a conceptual approach using primary legal materials and secondary legal materials.The research results from this thesis show that the Mojokerto City Government does not have direct authority to name roads in its area. There is a lack of normative legal regulations in regulating transitional conditions in the naming of landforms, especially roads. The legality of naming roads belonging to the Mojokerto city government can be questioned due to the absence of statutory norms that order local governments to form legal products related to street naming.

The purpose of this research is to know and analyze the influence of authentic leadership and servant leadership partially and simultaneously on performance of health workers in Batam City. The method used in this research uses a method, namely the type of research used in this research is a quantitative research method. This research uses an analytical tool is SPSS Version 23. The population in this study is all health workers spread across Batam City whose numbers cannot be known and recorded with certainty. The sampling method in this study used accidental sampling technique. By using the Zikmund formula, the final sample size used was 100 people. The results of this research are (1) Authentic leadership partially has a positive and significant effect on performance of health workers, (2) Servant leadership partially has a positive and significant effect on performance of health workers (3) Authentic leadership and servant leadership together or simultaneously have a positive effect and significant to the performance of health workers. The coefficient of determination (adjusted R square) is 0.669 or equal to 66.9%. This figure means that the independent variables consisting of authentic leadership and servant leadership affect performance of health workers variable while the remaining 29.1% of the performance of health workers variable is influenced by other variables not examined in this study

Traditional marriage in Pulau Buaya Village is not just the union of two individuals, but also a bond between two large families that involves social, cultural, and economic aspects. The traditional marriage customs in this village have significant stages that reflect the values of collectivism and respect for ancestors. However, the majority of the community also adheres to Islam, which has its own legal rules regarding marriage. The interaction between customary law and Islamic law in marriage practices often results in adaptations or acculturation that do not always proceed smoothly. Some traditional customs sometimes conflict with the principles of Islamic law, creating challenges in balancing the preservation of traditions with adherence to religious teachings. This study uses a juridical-empirical method with a qualitative approach. Primary data is obtained through interviews and direct observation of traditional leaders, religious leaders, and couples who have undergone traditional marriages. Secondary data is gathered from literature studies on customary law and Islamic law. The findings show that the customary marriage law in Pulau Buaya Village has been adjusted to Islamic principles, but practices still exist that contradict Islamic law. The implications of this study are the need for an integrative approach in formulating marriage policies that respect cultural diversity while remaining in accordance with Islamic and national legal principles.

Hospitals worldwide are increasingly concerned about the performance of outpatient services, which contribute significantly to their revenue and are projected to surpass inpatient services in importance. As the demand for medical care continues to grow, outpatient services could generate even greater financial returns for hospitals. This study aims to evaluate patient service wait times at Stella Maris Hospital Makassar's outpatient department using the lean methodology. A mixed-methods approach was employed, involving the measurement of wait times for 100 patients and interviews with eight informants, including the head of the outpatient department (1 person), admission officers (3 individuals), the hospital director (1 person), and nurses (3 individuals). The interview data were analyzed through processes of data reduction, visualization, and conclusion formulation. A patient care process flowchart was created to assess data quality. Findings indicate the absence of an integrated hospital information system (SIMRS), leading to issues such as long queues at the pick-up counter, delays in doctor availability, and inefficiencies in order processing. Recommendations include integrating SIMRS across the hospital, implementing system improvements, and quantifying outcomes for effective decision-making.  

Law Number 31 of 2004 concerning Fisheries as amended by Law Number 45 of 2009 concerning Amendments to Law Number 31 of 2004 concerning Fisheries recognizes corporations as subjects of criminal acts in criminal acts in the fisheries sector, but the corporations are not held criminally responsible.This research is a normative legal research, using a statutory approach and a conceptual approach with literature study techniques or document studies. The processing of legal materials is carried out with several processes, namely the validity of legal materials, classification of legal materials, recording legal materials and analysis of legal materials. Analysis of legal materials is carried out in a normative qualitative juridical manner with descriptive and prescriptive analysis. The results of this study indicate  first, the regulation of corporate criminal liability in the current Fisheries Law still has shortcomings/weaknesses, namely it does not clearly formulate when a corporation is said to have committed a crime and based on the history of the development of corporations as subjects of criminal law, corporate criminal liability in the current Fisheries Law is still at stage II where corporations are recognized as perpetrators of criminal acts, but their criminal liability has not directly affected the corporation and only the corporate administrators are responsible. Second, the regulation of corporate criminal liability in the future can be seen in the Fisheries Bill which has answered the weaknesses/deficiencies in the Fisheries Law and has accommodated corporate criminal liability where corporations can be subject to principal or additional criminal sanctions for the crimes they commit.

This study aims to find out the process of applying customary law sanctions of Wunis Peheng in resolving the criminal act of persecution committed by police and TNI personnel against a resident in Golo Poleng village, Ndoso District, West Manggarai Regency. In addition, it also aims to find out whether the customary sanction of Wunis Peheng in resolving the crime of persecution can provide a sense of justice for residents. This research is categorized as empirical juridical research. The empirical juridical approach aims to analyze problems using legal materials related to problems that occur in the field. Data collection techniques are carried out by means of observation, interviews, and documentation studies. The data that is processed and analyzed based on the formulation of the problem that has been determined is then presented in a qualitative descriptive manner. The results of this study show that there are several stages in the process of applying customary sanctions of wunis peheng in the settlement of criminal acts of persecution, namely reporting cases of persecution to Tu'a Golo, summoning the parties involved in the persecution case, examination and verdicts of customary institutions, handing over Wunis Peheng from the perpetrator, Saying Traditional Prayers, Slaughtering ela (pigs). And several dimensions of justice in the provision of customary law sanctions, namely the rights of victims are fulfilled, restorative justice, and active participation of the community.  

This study aims to analyze legal certainty in the post-acquisition integration process and its impact on the protection of shareholders' rights based on the Limited Liability Company Law (UUPT) and the Financial Services Authority Regulation (POJK). Using a normative legal approach and case studies, this study finds that the absence of specific regulations, weak supervisory mechanisms, and the lack of synchronization of corporate culture are the main factors causing integration failure and potential losses for shareholders, especially minority shareholders. To realize a fair and sustainable integration process, it is necessary to strengthen internal governance based on the principles of Good Corporate Governance (GCG), risk-based supervision, and external regulatory reforms that are more responsive to business dynamics. This study recommends the active involvement of authorities in regulating post-acquisition integration and the implementation of transparent and accountable evaluation mechanisms to protect the interests of all stakeholders. These findings contribute to the formulation of a fair and adaptive integration model in the Indonesian legal and economic environment.  

This research explores the role of the church as an agent of social change by applying the principles contained in Jesus' political manifesto. In the context of increasing social injustice, the church is expected not only to function as a place of worship, but also as an entity that is active in empowering society. Through a theological and praxis approach, this study analyses how the teachings of Jesus can be implemented in concrete actions to address issues of injustice, such as poverty, discrimination and inequality. Using a qualitative method, this research collected data through interviews and case studies in various church communities that have successfully carried out social transformation. The results show that the application of these principles not only improves the quality of life of congregation members, but also strengthens solidarity and social care in the community. The findings are expected to provide new insights for churches in formulating more effective and relevant ministry strategies to address social challenges in the modern era.

Abstract and Keywords must be written in English, in italic style, and contain a brief description of the research background, objectives, methods, findings, and implications. The abstract is written in one paragraph with a single space (maximum 200 words), without any reference or formula. Real Work Lectures (KKN) is a mandatory program for students which aims to apply knowledge in society. This report presents the results of the implementation of KKN at Agustinus Adisucipto Catholic Middle School, Penfui, which focused on creating a spiritual literacy corner. This activity aims to increase students' reading interest and spiritual understanding, as well ascreating a more comfortable learning environment Through various activities, students succeeded in developing literacy facilities which had a positive impact on the teaching and learning process at school. The results of this activity show that with the existence I of a literacy corner, students are more enthusiastic in learning and can overcome learning obstacles in class.

Professional legal ethics plays a crucial role in carrying out the legal profession with integrity and fairness. For Civil Servants (ASN), especially those working at the Higher Education Service Institution (LLDIKTI), the implementation of professional legal ethics becomes even more critical, considering their role as bureaucrats who must uphold legal and ethical values in every decision they make. LLDIKTI is tasked with managing, supervising, and facilitating the organization of higher education in Indonesia, requiring its ASN to always adhere to principles of transparency, justice, and accountability in performing their duties. However, the implementation of professional legal ethics in LLDIKTI faces various challenges, including potential conflicts of interest, political pressure, complex bureaucracy, and limited human resources. This study aims to analyze the implementation of professional legal ethics in LLDIKTI and identify the challenges ASN face in applying these ethics. Additionally, the study seeks to provide recommendations on the steps that should be taken to optimize the implementation of professional legal ethics within the ASN environment in LLDIKTI. This research uses a qualitative approach, referring to legal ethics theories developed by Algra (2013) and Winarta (2007), as well as regulations governing ASN, such as Law No. 5 of 2014. The findings of this study are expected to contribute to the formulation of policies and training that enhance the professionalism and integrity of ASN in LLDIKTI.

Simultaneous regional elections resulted in the vacancy of leaders in various cities, including the city of sukabumi, therefore the appointment of officials (Pj) to fill the vacancy of the position of regional head of the city mayor until the election of regional heads in the simultaneous regional elections in 2024. however, the appointment of PJ is problematic because it is not in line with the spirit of democracy. This research examines and analyzes related to the appointment of the PJ of the mayor of Sukabumi which is not in line with the principles of democracy, therefore the researcher raises the formulation of the problem among them. First, is the appointment of the acting mayor of Sukabumi in accordance with the principles of democracy? Second, whether the appointment of the acting mayor of the city of Sukabumi is in accordance with the Constitutional Court Decision Number 67/PUU-XIX/2021 and MKRI Decision Number 15/PUU- XX/2022. This research uses an analytical descriptive method with a normative juridical approach, in which data and information are analyzed normatively. The results showed that the appointment of the Pj mayor of Sukabumi did not involve the DPRD as a representation of the people of Sukabumi so that it can be said that it does not fulfill the principles of democracy and heed the Constitutional Court Decision Number 67/PUU-XIX/2021 and MKRI Decision Number 15/PUU- XX/2022 which mandates the making of implementing regulations to make PJ appointments without heeding the principles of democracy which are the spirit of the struggle of the Indonesian nation and the people of the city of Sukabumi.

Breadfruit (Artocarpus altilis) is a kind of consumable plant, generally peoples will process the fruit and discharge the peel. Effervescent granule is a practice of powder preparation. This study aim to create the effervescent granulation preparation to making the peel if breadfruit will easier to consumen with extract concentrations : F1 (5%), F2 (10%), and F3 (15%) and determine the characteristics of the resulting preparation. Making effervescent granules using the alkaline granulation method. Then the resulting preparation is evaluated by testing, including organoleptic test, pH, flow rate, angle of repose, dissolve time, water content, granule size distribution, and froth height. Breadfruit peel extract can be formulated into effervescent granule preparations. Effervescent granules of F1, F2, and F3 from breadfruit peel extract produce a brownish-white powder, characteristic of the extract. All of the formulas have qualified pH, water content, rest angle, dissolve time, and granule size. Flow velocity F1 7.99 g/sec and F2 7.21 g/sec, including flow velocity "good,” while F3 includes “poorly soluble’ 2.68 g/sec. However, the formulas do not meet the foam height requirements in the market with a foam height of 3 cm, where FI is 0.9 cm, F2 is 0.93 cm, and F3 is 0.96 cm.    

Indonesia needs get rid of terrorism For forever . Journal This aiming For describe and analyze with use approach various effort countermeasures crime terrorism in Indonesia. Methods research used​ in study This use approach qualitative descriptive For serve description about terrorism and some strategy For to fight crime This is in Indonesia. Formulation problem based on description background back on top is as following : what just factor crime terrorism in Indonesia and how method overcome crime terrorism in Indonesia. Terrorism is disturbing phenomenon . Efforts​ countermeasures crime terrorism committed​ Government implemented through effort repressive . There are five factors that cause crime terrorism in Indonesia, namely : ethnicity , nationalism / separatism , poverty and inequality and globalization , non-democracy , violations dignity humans and religious radicalism .

This dedication to the community aims to design an effective integrated marketing strategy to enhance brand awareness and sales of Smoothies Fruits, a small business producing fresh smoothies without added sugar or preservatives. By employing an Integrated Marketing Communication (IMC) approach, this research analyzes market conditions, identifies target audiences, and develops appropriate communication strategies. The results of the social media campaign showed increased reach, impressions, and engagement, successfully attracting new customers. This study provides guidance for small businesses in formulating more focused and effective marketing strategies to improve competitiveness in an increasingly challenging market.

To meet the needs of safety and comfort within the Faculty of Engineering, Cenderawasih University, the campus has provided a fairly adequate parking area. With the parking area that is already available, it is necessary to conduct an analysis of the need for parking areas within the Faculty of Engineering, in order to arrange vehicles that are neater, safer and more comfortable. The formulation of this research problem is in the form of existing parking conditions, parking characteristics, and ideal parking lot capacity. This research aims to identify problems, analyze characteristics, and determine the size of Parking Lot Units. The benefits of research for reference materials, input to local governments related to parking solutions. Make a calculation of the parking lot capacity. The limitations of the research problem, which was carried out in the parking lot of the Faculty of Engineering, Cenderawasih University and the number of parking lot capacity, Calculating the capacity of the type of motorcycle and car vehicles, the survey was carried out on 3 (three) active working days, namely Monday. Wednesday, and Friday for 3 (three) weeks. This research method uses a quantitative approach with a survey type of research. With this research, it is hoped that the Faculty of Engineering, Cenderawasih University can provide adequate parking lots.