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Improving cognitive skills in early childhood is an important part of their development. An effective learning environment can be a means to that end. One type of learning media that can be used is loose parts. Looseparts is a term used to describe materials or objects that have certain properties and can be used creatively in children's play and learning. These materials are often available in a variety of sizes, shapes, textures, and flexibility, so that children can manipulate them, combine them, and use their imagination to create a variety of possibilities for play and exploration. Examples of looseparts are rocks, sand, branches, pieces of wood, leaves, paper, shells, rubber bands, rubber rings, ropes, boxes and other everyday objects. The purpose of writing this article is to find out the analysis of the needs of looseparts learning media in the implementation of improving early childhood cognitive skills, the data collection method in this study is by distributing questionnaire sheets, interviews and documentation. When children play with looseparts, they can develop various cognitive aspects such as categorization, problem solving, visualization, abstract thinking, spatial skills, and comprehension. It is important to give children time and space to freely explore the open passages so that they can develop cognitive skills in a natural and interesting way  

The purpose of this study was to find out how the use of slide rule media can improve students' numeracy skills in integer arithmetic operations for Kanatang State Special School students. This Classroom Action Research (PTK) was conducted at the Kanatang Foreign School in the Odd Semester of the 2022/2023 academic year. The subjects in this study were the students of the Kanatang State Special School, which consisted of 10 students, namely 5 students and 5 female students. The research object is the Ruler Count media in learning addition and subtraction of integers in Mathematics. The procedures/steps of this Classroom Action Research consist of cycles. Implementation of this Classroom Action Research each cycle includes: planning, implementation of action, observation, and reflection. The instruments used in this study were pre-test questions, post-test questions for each cycle, and interview guidelines. The questions made consist of 10 numbers in the form of an essay test. The data collection technique used was the provision of tests, interviews, observations and field notes. The instrument used is a test in the form of a description. Data collection was carried out in three stages, namely: (1) reducing data, (2) presenting data, and (3) drawing conclusions. The results showed that student activities and teacher activities in learning activities in cycle I reached the Good category and cycle II was very good. The results of the analysis of the final test cycle I obtained the percentage of average scores with student absorption reaching 60% and learning completeness reaching a percentage 70% of 10 students. Whereas in the analysis of the final test cycle II there was an increase according to the results of observations of student and teacher activities, the percentage of the average value of student absorption reached 90% with classical learning completeness reaching the target percentage of 100% of 10 students. This has shown that there is an increase in the learning outcomes of Kanatang State Special School students in the material of addition and subtraction of integers by using the integer slide rule.

This study aims to describe the application of the scaffolding technique given by the teacher to overcome students' learning difficulties in solving word problems in the material of a system of two-variable linear equations. This type of research is case study research. The subjects of this study were 36 grade 8 students of junior high school. Subject taking using purposive sampling technique. The data collection technique uses the Learning Implementation Plan (RPP) instrument, syllabus, interviews, field notes, and documentation, each of which has been tried out and has met the validation requirements by the validator. The data analysis technique used is the process of data reduction, the process of presenting data, the process of drawing conclusions. After being given the scaffolding technique in each group, it was found that students were able to complete the test with good and correct completion steps. Students are able to determine variables and mathematical models correctly. In addition, students are also able to explain the steps of solving well.

The development of the times and technology demands that many people be able to balance in the realm of work, such as UMKM. In its development, it is required to introduce and market its products more easily and modernly. This is what gave rise to the term "Digital Marketing", product marketing that utilizes the internet and other interactive technologies to connect dialogue between producers and consumers. The writer who does community service in Nglebak Village, Bareng District, Jombang Regency helps several UMKM in introducing what Digital Marketing is and how to get started. With the method of implementing UMKM socialization which invites a resource person in his field. Followed by assistance in creating brand identity and E-Commerce. It ends with the physical delivery of brand identity such as business cards, business stickers, etc to UMKM. It was concluded that UMKM in Nglebak Village, who previously did not know the importance of brand identity and Digital Marketing, can now understand the importance of a brand identity and Digital Marketing after following the stages of the community service implementation method carried out by the author.  

Thematic Real Work Activities (KKN-T) with a tourism village scheme aim to explore, develop and promote Losari Village tourism to make it a tourism village. The method used in community service activities is a qualitative descriptive method because it describes the phenomena that occur in depth, and describes the responses without testing the hypothesis. Data collection was taken through interview sessions with village officials, the community and other village organizations. Furthermore, the planning stage is carried out, namely a field survey as a tourism potential multiplier. secondly the implementation of a work program to answer challenges regarding the development of a tourist village in Losari Village. Work programs in the form of outreach, revitalization, Appropriate Technology, and Event Bazaar. In the final stage, namely evaluation as a stage of monitoring the development of a tourist village.

Measures to prevent disease, personal hygiene, choosing food, sanitation, and so on. Should be done with a healthy behavior. In order for the public to understand healthy behavior, it is carried out by applying the Strong Fital Yoga Booklet Scientific Media (Let's Take Care of Physical and Mental Health by Behaving Healthy). The purpose of the Community Service activities is so that PKK cadres in Eretan Kulon Village, Kandanghaur District, Indramayu Regency understand: 1) How to maintain Physical and Mental Health by Behaving Healthy, 2) How to use the Strong Fital Yoga Booklet (Let's Take Care of Physical and Mental Health by Behaving Healthy ), 3) How to educate the public about the importance of maintaining physical and mental health. The method used in PKM activities is carried out through training on the importance of maintaining physical and mental health by healthy behavior as well as explaining how to use the Booklet entitled Strong Fital Yoga with the mentoring model. Results: Availability of supporting media for PKM in the form of a Strong Fital Yoga Booklet, Implementation of training and outreach especially related to the use of a Strong Fital Yoga Booklet. There are HKI documents and reporting. Conclusion: PKM activities run smoothly and there is positive support from partners, Partnerships run well and smoothly and partners are happy to accept the booklet innovation product entitled Yoga Fital Strong. Recommendation: Partners should provide health education to the community both at the Posyandu and outside the Posyandu, paying attention not only to the physical aspect but also to the mental problems, this is because being healthy is not only seen from the physical aspect but also the mental and other aspects.

This study aims to determine the simultaneous or partial effect of XBRL implementation, company size, and managerial ownership on financial reporting quality using the modified jones model in property and real estate companies listed on the Indonesia Stock Exchange in 2019-2021. This study uses quantitative methods. The unit of analysis used is a group, namely property and real estate companies listed on the Indonesia Stock Exchange in 2019-2021, and are the population in this study. By using the purposive sampling method, 66 companies were selected as research samples. The data analysis method used in this study is descriptive statistics and panel data regression analysis using Eviews 12 software. The results of this study indicate that XBRL implementation, company size, and managerial ownership simultaneously have a significant effect on financial reporting quality. Partially, company size has a significant positive effect on financial reporting quality, while XBRL implementation and managerial ownership have no significant effect on financial reporting quality.  

Religious moderation education is often used in both formal and informal educational institutions. In fact, religious moderation has developed significantly in learning practices. Several studies on the implementation and growth of religious moderation education in educational institutions found that the concept of religious moderation can awaken students' understanding of how to behave and how to behave in moderation. The author uses a qualitative research method with a descriptive approach, where this method looks at the data collected as the key to research. Religious moderation education is often used in both formal and informal educational institutions. In fact, religious moderation has developed significantly in learning practices. Several studies on the implementation and growth of religious moderation education in educational institutions found that the concept of religious moderation can awaken students' understanding of how to behave and how to behave in moderation. The purpose of writing an article on Educational Restoration in the Frame of Religious Moderation from the perspective of Christian religious education is to discuss the importance of educational restoration using a religious moderation approach in the context of Christian religious education

ABSTRAKPenelitian ini bertujuan untuk mengevaluasi rekonsiliasi laporan keuangan periode triwulan III tahun 2022 pembaruan single database berbasis Aplikasi SAKTI Kementerian Perdagangan Republik Indonesia. Subjek pada penelitian adalah Kementerian Perdagangan Republik Indonesia dan memiliki objek penelitian rekonsiliasi laporan keuangan periode triwulan III tahun 2022 pasca penerapan single database Aplikasi SAKTI. Metode dilakukan dengan wawancara dan pengumpulan dokumen melalui jenis penelitian deskriptif kualitatif dalam mendeskripsikan suatu peristiwa atau kejadian tertentu hingga mendapatkan data menggunakan teknik analisis data ineraktif dengan pendekatan kualitatif. Hasil penelitian menunjukan tentang proses rekonsiliasi laporan keuangan triwulan III 2022 berbasis Aplikasi SAKTI Kementerian Perdagangan Republik Indonesia yang merupakan proses penyandingan data yang berperan dalam memastikan kesesuaian dan kebenaran data transaksi terutama dalam penyusunan laporan keuangan yang dapat mengklasifikasi terjadinya perbedaan antara data satuan kerja dengan data Kantor Pelayanan Kebendaharaan Negara dari sumber yang sama untuk membentuk data yang andal dan akuntabel. Proses rekonsiliasi saat ini dilakukan pembaruan secara otomatis dengan penerapan single database pada Aplikasi SAKTI. Berdasarkan hasil wawancara dengan bidang analis pengelolaan keuangan, operator sakti modul bendahara dan pelaporan, verifikator keuangan masih ditemukan kendala seperti pada proses migrasi saldo awal ke sakti banyak belum terselesaikan yang menjadikan belum input setoran oleh beberapa satker sehingga adanya selisih rekon internal, persediaan yang belum teregister, data inventaris yang belum terselesaikan dan juga diakibatkan dari kelalaian SDM di lingkup internal itu sendiri, sehingga seringkali terjadinya selisih pada transaksi saat periode rekonsiliasi berlangsung.ABSTRACT This study aims to evaluate the reconciliation of financial statements for the third quarter of 2022 by updating a single database based on the SAKTI Application, Ministry of Trade of the Republic of Indonesia. The subject of the research is the Ministry of Trade of the Republic of Indonesia and has the research object of reconciliation of financial statements for the third quarter of 2022 after the implementation of the SAKTI Application single database. The method was carried out by interviewing and collecting documents through qualitative descriptive research types in describing an event or certain events to obtain data using interactive data analysis techniques with a qualitative approach. The results of the research show the reconciliation process for the third quarter of 2022 financial reports based on the SAKTI Application of the Ministry of Trade of the Republic of Indonesia, which is a data matching process that plays a role in ensuring the suitability and correctness of transaction data, especially in the preparation of financial reports which can classify discrepancies between work unit data and service office data. State Treasury from the same source to form reliable and accountable data. The reconciliation process is currently being updated automatically by implementing a single database in the SAKTI Application. Based on the results of interviews with financial management analysts, sacred operators, treasurer and reporting modules, financial verifiers still found problems such as the initial balance migration process to Sakti, many of which had not been resolved, which resulted in the input of deposits not being made by several work units, resulting in differences in internal accounts, inventories that had not been registered, inventory data that has not been completed and also results from HR negligence in the internal scope itself, so that discrepancies often occur in transactions during the reconciliation period.  

This research aimed to determine whistleblowing methods' effectiveness and public complaints in detecting and preventing fraud at BPK DIY Representative. This research used the interview method. The data that has been obtained will be processed using descriptive analysis techniques with a qualitative approach. The findings of this research show that the whistleblowing and public complaints method has a qualified design to provide facilities for whistleblowers to report fraud actions. All information from the whistleblowing method is very important as an early indication in detecting fraud. However, in its implementation of whistleblowing and community complaints, it has not run optimally.

    The Purpose of this was to identify procedures and way to apply the problem based learning (PBL) model that could improve student achievement in class IV SDIT Mutiara Hati Ngargoyoso. Thys type research is Classroom Action Research (CAR). The research subjects were students in grade IV SDIT Mutiara Hati Ngargoyoso in the 2021/2022 academic year a total of 27 students. This research was conducted in two cycles. Each cycle cinsisted of four stages such a planning, implementing, observing, and reflecting. The research subjects were selected based on the result of the first semester test score. The result showed that class IV had a low-class average and mastery grade. Data collection technique used was descriptive which compared the test score in the first cycle with the test score in the second cycle. The success criterion for learning outcomes was the minimum score of 75 (KKM = 75) and minimum score of class was 85%. The result showed that there was an improvement in Civics learning outcomes in the initial conditions (initil ability test), cycle 1 and cycle II. On theinital ability test, the average value was only 77,44. In cycle 1, the average value has increased. The result was that the average score was 79,22 and students who got scores ≥ 75 are 24 students. Furthermore, in cycle II also experienced an increase. The result is that the average value became 85,11 and minimum score of class became 100%. Student who score ≥  75 were 27 students. Based on the results, it could be concluded that the implementation of the problem-based learninng (PBL)model can improve student achievement  in class IV SDIT Mutiara Hati Ngargoyoso. Keyword : Problem Based Learning (PBL) Model, Learning Achievement, Rights and Obligations

The company is an institution or organization that provides goods or services, the purpose of which is to get result or profits. In the company there are human resources who work to carry out company activities, the company to carry out evaluations including evaluating the best employees for the purpose of being rewarded at work. However the implementation of the company is constrained by the best employee evaluation system. Therefore, a decision making system is a needed to accelerate the assessment of the best employees. Decision support system (DSS) is a type of decision making system that assists decisions in making decision by providing the required data, information and knowledge. Decision support system (DSS) can combine internal and external data, perfrom analysis and provide recommendations. This literature source was taken from sources, namely PubMed, Google Scholar and ProQuest. Using eyword :  “ decision making system” or “ decision support system”, “election” or “selection”, “the best employee”. Get 8 articles that fit to into the inclusion criteria. 8 articles were included in this review.  

The implementation of HOTS (Higher Order Thinking Skill) based PJOK learning for PJOK teachers in the Karangpucung sub-district needs to be studied to improve the quality of PJOK learning. Therefore, this research aims to find out how to implement HOTS (Higher Order Thinking Skill) based on PJOK learning. Through this research activity, it is hoped that it will contribute to fellow PJOK teachers. This research is qualitative research with data instruments using observation, interviews, and documentation. The research was conducted for PJOK teachers in the Karangpucung sub-district. Data were analyzed using data triangulation. Data sources include school principals, fellow teachers, and FGD activities. Based on the research results, it is known that it is necessary to increase understanding regarding HOTS. Apart from that, PJOK teachers have implemented HOTS learning starting from planning, implementation, assessment, and evaluation. The research concludes that the implementation of HOTS-based PJOK learning for PJOK teachers in the Karangpucung sub-district has been implemented. This can be seen when PJOK teachers carry out planning, implementation, assessment, and evaluation of learning and have implemented HOTS

Good Distribution Method (CDOB) is a method of distributing or dispensing drugs and/or medicinal substances that aims to ensure quality by quality requirements and intended use in a distribution channel. Actions related to drug distribution are the acquisition, storage, and distribution of drugs from manufacturers to consumers. The use of CDOB is expected to maintain the quality of drugs received by patients and ensure conformity with the quality of drugs from the pharmaceutical industry. The research aims to find out the results of the implementation of Good Medicine Distribution Methods at PBF Enseval Putera Megatrading Tbk and PBF Kimia Farma Trading Distribution. This research is a type of observational research (evaluative non-experimental) that is descriptive in nature to get a realistic and objective picture of a condition that is currently occurring in a community group which contains questions addressed to Pharmaceutical Personnel on duty at PBF Kimia Farma and PBF Enseval Putera Megatrading Tbk Batam City. The results of research on PBF Enseval Putera Megatrading Tbk, and PBF Kimia Farma Trading Distribution, namely the score obtained from the evaluation results of CDOB implementation at PBF Enseval Putera Megatrading Tbk is in the very good category, namely with a percentage of (99%) and the score obtained from the evaluation results of CDOB implementation in PBF Kimia Farma Trading Distribution is in the very good category, namely with a percentage of (99%). Based on the research results, the description of CDOB implementation at PBF Enseval Putera Megatrading Tbk and Kimia Farma Trading Distribution is in the very good category (99%).

Management of Village Fund Utilization in Infrastructure Development carried out by the Village Government to support community development and empowerment. Qualitative research method with a descriptive approach by examining four aspects, namely planning, organizing, mobilizing and supervising. Data collection techniques include observation, interviews, documentation and triangulation. The determination of informants was carried out "Purposively", namely deliberately selecting 5 people to become informants. The data analysis stages are: Data Collection, Data Condensation, Data Presentation, Conclusion Drawing. The results of this research show that the Management of Utilizing Village Funds in Infrastructure Development in Puse Village, South Dampal District, Toli-Toli Regency begins with the planning process, namely the Village Development Planning Conference (musrenbang). then in the organizing stage at this stage the organizing in terms of division of work is carried out by the village head. Implementation Process where the implementation of activities and supervision processes is carried out by supervisors from the sub-district village and district supervisors.

The implementation of the mudharabah contract among micro-enterprises in Lakapera Village, Buton Tengah Regency, demonstrates significant potential in improving the community's economic well-being. This study aims to analyze the community’s understanding of the mudharabah contract, its practical application, and the challenges faced. Using a qualitative approach, data were collected through in-depth interviews and observation. The results indicate that despite existing challenges, the positive impact of mudharabah implementation is significant for the growth of micro-enterprises.  

Background : Stunting is a problem because it can cause morbidity, death, slow down the process of motor development and hinder the mental growth process of sufferers. Stunting not only interferes with physical growth but also in other growth such as mental, cognitive and intellectual children. The purpose of this community service is to conduct socialization and counseling in an effort to prevent stunting in the Betungan Health Center work area, Bengkulu City. The implementation method is by counseling about stunting in children. This Community Service activity was carried out at the Betungan Bengkulu Health Center. The time for implementation is in November 2022. The participants in this community service activity are mothers who have toddlers at the Bentungan Health Center in Bengkulu City with a total of 20 people. Activities are carried out in stages (1) providing an explanation of the material to be provided and the purpose of the activity; (2) provide knowledge about child stunting and its prevention. The results of this activity show that there is an increase in public understanding of what stunting is, the causes of stunting, the dangers of stunting for the short and long term as well as growing awareness in overcoming the effects of stunting so as to minimize the occurrence of stunting in children.   Keywords: Children, Stunting, Health Education

This study aims to determine the ways to develop short story writing skills of vocational high school students, the factors causing the lack of such skills, innovative and effective strategies to be applied, the effectiveness of applying such strategies, and the benefits that students can obtain in developing their short story writing skills. The research method used is qualitative research with data collection techniques through interviews, observations, and literature review. The results show that factors such as lack of motivation, limited vocabulary, and lack of understanding of short story structure can cause the lack of short story writing skills among vocational high school students. Innovative and effective strategies that can be applied include the use of visual and audio media, vocabulary development, and short story writing techniques application. The implementation of these strategies is effective in improving short story writing skills of vocational high school students and can provide benefits in developing critical thinking skills, creativity, as well as improving language and literacy skills of students.

Student activity dominates and is very visible in learning. Having responsibility for the tasks that must be done by each student in the learning process makes students feel important and involved in the success of their learning. The objectives of this research are 1) to find out how lesson planning can increase students' self-confidence through the storytelling method and 2) to know how the implementation and improvement of learning can increase students' self-confidence through the storytelling method. The method used in this study is the Classroom Action Research (CAR) method. This research attempts to increase students' self-confidence through the storytelling method in thematic learning. The conclusion from this study is that researchers have used the storytelling method to increase students' confidence in learning Indonesian which is very good. The preparation made by the researcher was to prepare lesson plans (learning plans) related to increasing self-confidence in class.

The growing development of shopping centers in the city of Medan creates business opportunities, starting from creating innovations in business opportunities. Currently, there are many kinds of markets emerging to accommodate business people, both new and old. So that many design problems have arisen in the display booth, the selection of appropriate materials and construction systems so as to answer the need for displays that have many functions (multifunctional), namely as accommodation for clothing display needs that are easy to disassemble (knockdown). In addition, to market their products, this market activity is an alternative to promote their brand, so that it can be known by the wider community. The method used in this design starts from the empathize and define stages starting from data collection, direct observation and interviews, both to tenants and pop-up market organizers. After the data collection stage is complete, the existing data is then analyzed. Then proceed to the ideate stage, through the process of brainstorming ideas, solving a problem, and determining the values ​​of the design. After the ideate stage, proceed to the prototype stage, where the process of visualizing ideas to get the desired results to the manufacturing stage is realized in the form of a prototype with a scale of 1:1. After the prototype is finished, a test is carried out to get feedback from users and refined through the implementation stage to perfect the product. The result of this design is that products that have been designed are oriented to be transformed into various models from the same material, with functions that can accommodate the needs of clothing displays that are still fulfilled in each module. The application of the modular concept is applied with a knockdown system, using a stalbuis pipe consisting of 3 sizes, namely, 40 cm, 21.2 cm, and 20 cm. To connect the stalbuis pipe using uno joker connections, nuts and bolts connections, and inner connections. As a flat cross section using canvas tarpaulin which consists of 2 sizes, namely, 13 cm x 51 cm and 4 cm x 51 cm.