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Wisdom is the right attitude in responding to every situation and event so that justice radiates. Wisdom is a decision that we take from the heart of conscience. Wisdom is also the nature and ability to use knowledge. Understanding of experience, common sense, and deep insight A wise person according to the Bible is one who is able to see life and God’s point of view and then know the best course of action to take A wise person is one who knows God’s hatt easy people will surely get respect and others, because you are not an easy thing people with attitude will not find easier to gain the truts of others because of the de honnati predicate.

This research aims to determine the influence of understanding accounting on the preparation of financial reports for MSMEs in Aru Islands Regency. This type of research is quantitative descriptive which will use primary data obtained from distributing questionnaires to MSMEs in Aru Islands Regency. The number of respondents was 79 MSMEs spread across small islands bordering the Aru Islands Regency. Testing of the hypothesis in this research was carried out using simple linear regression. From the test and analysis results, it is stated that the accounting understanding variable influences the preparation of MSMEs financial reports in the Aru Islands Regency area. Thus, it is important for MSMEs actors to understand accounting in preparing their business financial reports, because if MSMEs actors do not have an understanding of accounting, they will experience difficulties in preparing their business financial reports.

Language is the primary tool humans use to convey thoughts and messages, both verbally and in writing. According to experts, language is a system of sound symbols used for communication and interaction, consisting of phonology, lexicon, and grammar. Phonology studies the sounds of language and is a crucial aspect of linguistics, divided into phonetics and phonemics. Language plays an important role in daily life, not only as a communication tool but also as a reflection of individual or group identity. Language preserves cultural heritage and strengthens social relationships within a community. Proper use of language facilitates communication and influences the understanding of the interlocutor. The development of globalization makes language a means of cross-cultural connection, aiding in collaboration and participation between countries. However, every language faces challenges in pronunciation, word formation, writing, and sentence usage. Phonological disorders, such as in individuals with cleft lip and stuttering, affect speaking ability and language comprehension. A cleft lip causes difficulties in producing certain consonants, while stuttering causes disruptions in speech flow. Phonological error analysis helps to understand the patterns of sound production errors and design interventions to improve speaking abilities. This research is essential for identifying phonological disorders and developing effective therapy methods. The study titled "Phonological Disorders in Mustofa in the Wkwk Project Podcast by Genflik" aims to gain a deeper understanding of phonological disorders in individuals with cleft lip and stuttering, and to find solutions to improve their communication abilities.    

The patient's lack of understanding regarding informed consent in doctors' medical actions is motivated by several factors. Informed consent is a process as well as the result of an effective communication between the patient and the doctor/dentist and not just the signing of the consent form. The relationship between doctors, hospitals and patients or what is known as the therapeutic transaction is generally the origin of conflict. Conflict can occur when the parties do not carry out their roles as expected by the other party. This requires learning or educating patients regarding informed consent through the information media platform provided at the hospital. This journal discusses the reasons why many patients do not understand the contents of informed consent.

This study will examine and analyse these elements to have a better understanding of how employee culture and job satisfaction impact organisational commitment. This essay's research focuses on the Bandung, Indonesia, PT.Bina Administrasi. The sample for the study was composed of 98 participants using a purposive sampling method. The analysis technique is called multiple regression. Following are the study's conclusions: (1) Organisational culture positively affects organisational commitment, meaning that the better the culture, the higher the commitment. (2) A favourable association between the two can be shown when organisational commitment is high and work satisfaction is high.

This research investigates the interplay between job satisfaction, leadership, human capital, corporate governance, tax awareness, and firm performance. The study aims to understand the intricate relationships among these factors in organizational success. Employing a qualitative research design, this study utilizes purposive sampling to gather data from participants representing various organizational levels. Data analysis involves thematic analysis to uncover patterns, themes, and relationships within the data. Results reveal nuanced insights into the influence of leadership styles, employee satisfaction, governance structures, and tax consciousness on firm performance. The findings underscore the significance of effective leadership, robust human capital management, sound corporate governance practices, and tax awareness in enhancing organizational outcomes. This study contributes to a deeper understanding of the multifaceted dynamics shaping organizational success in contemporary business environments.

Financial reports are important for MSME actors because they allow them to know their business finances and understand whether their business is profitable or losing money. In addition, the problem with the Kiraha’s Grilled Fish Stalls shop is the lack of understanding in compiling financial reports. In this service, the methods are Surveys, Training and Assistance, and Outcomes. As a result of this dedication, the recording of the financial reports of Kiraha’s Grilled Fish Stalls is still manual and does not separate financial reporting between capital, income, expenses and personal interests, so that the financial reports of Kiraha’s Grilled Fish Stalls are still not optimal. every month, unknown profits and even losses obtained. Therefore the servant provides assistance in the form of training or direction on how to record financial reports correctly using Microsoft Excel to facilitate the recording of financial reports and ensure the continuity of the business of MSME actors Kiraha’s Grilled Fish Stalls.

Realizing the quality and competency of people who can assist in the success of development is one of higher education's key roles. Graduates of high school, vocational school, or madrasah aliyah programs might choose to enroll in classes, work, pursue further education, or remain unemployed. They lack knowledge about scholarship information, tuition funding plans, or higher education. The implementation of this community service program aims to raise student motivation about the value of higher education for the growth of self-potential, careers, and standards of living in all facets of society. It also aims to increase knowledge, insight, understanding, and awareness about the importance of continuing education. The delivery of the subject takes the form of lectures and discuss, as well as practice sessions and individual work.  

Betel leaves contain phenols that function as powerful antiseptics. Hand sanitizer (HS) is a product that can kill parasites on the hands and is easy to use. Therefore, in this event, education will be provided to the students of SMK Farmasi Surabaya regarding the benefits of betel leaves, followed by a training session on making hand sanitizers containing extract. The participant's level of understanding is evaluated by comparing the scores obtained before and after receiving information from the speaker. A questionnaire is given to allow participants to evaluate the overall conduct of the event, and they are invited to try the hand sanitizers prepared by the team. The results show that 76% of the participants achieved higher scores, 24% maintained the same scores, and none of the participants received lower scores compared to the pre-test. Overall, the participants expressed that the event was very beneficial.

The socialization of the importance of advanced study preparation or employment before graduation for Vocational High School (SMK) students aims to provide profound understanding and strong motivation to students on the brink of graduation. The objective is to enable them to make meticulous and insightful assessments, leading to wise decisions about their educational trajectory, either in higher education or entering the professional world. This informative session takes place at State Vocational High School 2 Depok and is attended by students from the Petroleum and Petrochemical Processing Techniques (TPMP) department in grades 11 and 12. The well-executed event adheres to the predetermined plan and utilizes methods involving information dissemination and interactive discussions to engage participants in the targeted subject matter. The outcomes of this initiative involve an enhanced comprehension of the conveyed material and the cultivation of a robust motivational spirit within participants. The aim is to prepare them for the choices they will make after completing their education, encompassing the possibility of continuing studies at tertiary institutions or entering the workforce. Furthermore, participants gain a clearer insight into the steps involved in determining a career field that aligns with their interests and abilities, as well as choosing a college major that resonates with their competencies.  

Advances in automation technology in industries that run very fast have spurred every educational institution to be able to keep up. Every SMK is no exception, which is tasked with preparing and producing students to be able to compete in the world of work. One of the automation technologies is PLC and SCADA which are widely used in the industrial world, for this reason, it is necessary for Muhammadiyah Gresik University students, especially the Electrical Engineering study program, to share knowledge about one of the PLCs and SCADA by using Outseal as PLC and Haiwell as SCADA at SMKN Singosari, Malang in the form of community service activities. By providing training on the basics of PLC and SCADA using Outseal software as a PLC which is uploaded to Arduino and Haiwell as an HMI for SMK students in understanding the basics of PLC which is then followed by simulating cases that often occur in the industry. The results of the student response were very positive giving an assessment of more than 90% and wanting a similar training with a different theme.

Community Service Activities are one of the Tri Dharma of Higher Education that must be implemented. This community service activity was held in Karunia Village, PaloloDistrict, Sigi The method used is the mentoring and training approach or the Participatory Learning Process. Canuna Village. So the purpose of this Community Service Activity is to provide material understanding of the importance of the leadership spirit of the younger generation through entrepreneurship. The results of the Community Service mean that community service activities like this are very beneficial for the village community in growing the leadership spirit of the younger generation. Participants in this activity were youth and community leaders. Participants were very enthusiastic about following the material through lectures, questions and answers and discussions, suggestions that can be given to the Village.

This research investigates the interplay between tax compliance and various factors including tax incentives, tax justice, profitability, and ethical leadership. The study aims to discern the nuanced relationships among these variables in the context of compliance behavior. Employing a qualitative research design, semi-structured interviews are conducted with key stakeholders from diverse organizational settings. Sampling techniques involve purposive sampling to ensure representation across sectors and organizational sizes. Data analysis utilizes thematic analysis techniques to identify patterns and themes emerging from the interviews. Preliminary findings suggest complex interactions between tax incentives, perceptions of justice, financial performance, and leadership ethics, shedding light on the multifaceted nature of tax compliance determinants. This research contributes to a deeper understanding of factors influencing tax compliance behaviors and informs policy and organizational strategies aimed at enhancing tax compliance.

This research aims to investigate the interplay between financial distress, tax justice, sustainable and ethical leadership, and their impact on tax compliance. The study employs a theoretical framework integrating principles of financial management, justice theory, and leadership ethics. A purposive sampling technique will be utilized to select participants from diverse organizational backgrounds, including corporations and non-profit entities. Data will be collected through in-depth interviews and thematic analysis will be employed to analyze the qualitative data. Preliminary findings suggest that financial distress exacerbates tax compliance challenges, while ethical leadership and a fair tax system positively influence compliance behavior. The study contributes to understanding the complex dynamics shaping tax compliance and provides insights for policymakers and organizational leaders to enhance compliance practices.

This qualitative research aims to investigate the influence of teacher workload on students' academic achievement, particularly within the unique framework of science, technology, and Buddhism. Employing a phenomenological research model, the study delves into the lived experiences of teachers and students in educational settings infused with Buddhist principles alongside science and technology education. The sampling technique involves purposive sampling, selecting participants with diverse backgrounds and experiences. Data analysis follows thematic analysis methods, identifying patterns and themes within the collected narratives. Preliminary findings suggest a complex interplay between teacher workload, students' academic outcomes, and the integration of Buddhist perspectives within the curriculum. Understanding these dynamics can offer insights into optimizing teaching practices and curriculum design to enhance student learning outcomes in science, technology, and Buddhist-oriented educational contexts.

The purpose of this study is to find out how interpersonal communication strategies of teachers and students in learning activities in PAUD TK Dharma Wanita Persatuan Baturube, North Bungku District, North Morowali Regency. The research method used is qualitative research with a descriptive abbreviation which aims to provide an overview of the extent of teacher and student interpersonal communication strategies in learning activities in PAUD TK Dharma Wanita Persatuan Baturube District. North Bungku, North Morowali Regency. The data analysis technique used is triangulation which consists of data reduction, data presentation, and conclusion drawing. The results showed that the interpersonal communication strategies used in PAUD Dharma Wanita Persatuan Baturube, among others, were a. Approach b. Storytelling, c. Play, d. Questions and Answers, e. and Lectures. Thus, interpersonal communication strategies between teachers and students in providing educational materials in teaching and learning activities at PAUD Dharma Wanita Persatuan Baturube are considered effective when communication planning is carried out according to obligations in accordance with the regulatory system adopted by PAUD Dharma Wanita Persatuan Baturube and reaches an understanding for the realization of common goals and goals..

Rare diseases present a significant challenge in diagnosis due to their low prevalence and the limited awareness among healthcare professionals. The emergence of genomic technologies, particularly Next-Generation Sequencing (NGS), has revolutionized the diagnosis of rare diseases by enabling the identification of genetic variations associated with these conditions. This technology offers improved accuracy and speed compared to traditional clinical diagnostic methods, which are often time-consuming and insufficient for rare genetic conditions. This study explores the application of genomic technology in identifying rare diseases in Indonesia, highlighting its effectiveness, accuracy, and the challenges involved in its implementation. The research employed genomic testing techniques, including whole-genome sequencing (WGS), to identify genetic mutations associated with rare diseases in patients. The findings of the study demonstrate that genomic technology significantly reduces the time required for diagnosis, providing a more comprehensive understanding of the genetic conditions. Diseases such as Diphyllobothriasis and Sparganosis, which are rarely diagnosed through traditional clinical methods, were successfully identified using genomic technologies. However, challenges persist in the implementation of genomic technology in Indonesia, including limited infrastructure, high costs, and a lack of specialized training for healthcare professionals. Despite these barriers, the findings underscore the potential of genomic technologies to improve the diagnosis and management of rare diseases in Indonesia. The study concludes by recommending further investments in infrastructure, the training of healthcare professionals, and the development of supportive policies to facilitate the widespread adoption of genomic technologies in the healthcare system, particularly for the diagnosis of rare diseases.

An adequate and modern curriculum system is needed to support quality education. So that the learning process can form and develop students to be skilled and have good character education. This research was conducted because it has the aim of knowing comprehensively about the implementation of the 2013 curriculum at SMAN 1 Kota Serang. In implementing the 2013 curriculum, it is hoped that students will be more enthusiastic about learning so that the process carried out can run optimally. SMAN 1 Serang City Can become a superior school that can produce outstanding students who are ready to be competitive in the national or international arena. By applying the 2013 curriculum appropriately, it can build a conducive learning environment and can add to students' understanding when studying in class. The process of implementing a good and clear curriculum requires formulating goals, organizing learning experiences, organizing materials, needs, and developing evaluation tools. Thus, it will be easier to implement the curriculum at SMAN 1 Serang City to become a quality superior school to help students who will later enter college get good grades. Because if seen from the truth, the 2013 curriculum has a very significant role because it can help students learn to ask questions during learning related to the learning conveyed by the teacher, have objective reasoning power, make observations, and be able to present the results of their learning to the teacher by good for good results.

Large organisations have many different interests, so there is often a lack of understanding of tasks and missions. This study identified several issues, including the impact of current elder performance in GPP Sukadono Helvetia, the condition of elder support that does not meet performance standards, the influence of management on performance, and the impact of elder workload on performance became the main focus of this study. This research is descriptive-inferential, where there are functional relationships. If leadership (X) is systematically related to employee performance (Y), then future phenomena are likely to be predicted and the results may propose new or additional hypotheses that can be tested. This study wants to reveal that there is a significant contribution between leadership effectiveness (X) and employee performance (Y), to the empirical contribution of 27.3%. This shows that leadership plays an important role in overcoming all challenges in the organisation. Elder leadership plays an important role of 27.3% in the performance of GPP Sukadono Helvetia. Then, this study also found that the role of management in this area has not been optimal, resulting in ineffectiveness in achieving the desired performance, especially in promoting learning and improving congregational performance. This study suggests that the role of management in the future should be more aligned with the management and effectiveness of GPP Sukadono Helvetia. This will ensure that the work of GPP Sukadono Helvetia elders is not only focussed on programme activities but also that the programme contributes to the overall success of the organisation.      

Stunting is a chronic nutritional problem that is a national development priority listed in the 2020-2024 RPJMN. Trends and targets for reducing stunting have progressed but are not yet significant. Of course, several causal factors are still found, so empowerment is needed to accelerate stunting reduction. The main focus in handling stunting is the First 1000 Days of Life (HPK) which is carried out at Posyandu. Cadres who play an important role in driving posyandu are expected to have good knowledge and high motivation in efforts to prevent stunting. The aim of this activity is to empower health cadres and families to increase knowledge about preventing stunting by implementing the Balanced Nutrition Pyramid and Monitoring the Growth and Development of Toddlers. The target of this activity was cadres and families in Bangun Rejo Village, Tanjung Morawa District with a total of 42 participants (21cadres and 21 families). Empowerment activities use the lecture method followed by a question and answer session. The results of the activity showed that 71.4% of cadres and families had good knowledge. It is hoped that empowerment of cadres and families can be implemented consistently and continuously so that it can improve cadre performance and family understanding in implementing the Balanced Nutrition Pyramid and Monitoring Toddler Growth and Development as an Effort to Prevent Stunting