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Based on the research results, it was found that: 1) The implementation of the SRA program policy at MAN 1 Gresik takes place in a Bottom Up manner based on the principles of child-friendly schools, namely non-discrimination, the best interests of children, non-violence, and respect for children by integrating several existing programs such as adiwiyata school programs, population alert schools (SSK), safe schools, inclusive schools, BPOM school snacks, UKS, Gerakan Ayo Membangun Madrasah (GERRAM). 2) Implementation of child-friendly school management begins with the planning stage and analysis of the situation and conditions, organizing and forming a team according to ability, implementing the principal's program as a role model, and evaluation is carried out directly and indirectly for 3 months once and once a year is done programmatically. 3) The implications of the SRA program are very positive for all school community members, the school environment, so that character, communication, and cooperation are well formed so that it becomes an educational institution categorized as BARIISAN (clean, safe, friendly, beautiful, inclusive, healthy, beautiful and comfortable) The creation of positive discipline which is the development of discipline and has a lot of achievements both academically and non-academically, the proof is that 105 out of 382 class XII students in 2023 have been accepted at PTN through the SBMPTN route, MAN 1 Gresik also won the title as the 2nd place in the Population Alert School at the East Java level.        

The College of Real Work (Kukerta) is a kind of community-focused dedication initiative aimed at enhancing the potential of the region and the role of students in society. The School of Real Work (KKN) can also serve as a forum for learning and applying scientific and technological advances done outside the campus area according to established timetables, working mechanisms, and habits. Real Work College (KKN) activities are carried out in the village of Lubuk Bendahara, Rokan IV Koto district, Hulu district of Rokan, Riau Province. The purpose of this dedication is to promote public interest in the use of live pharmaceutical plants as well as to improve the health and preserve the immune system of the population after the Covid-19 pandemic. The application methods used in community service activities are planning, observation and implementation. The result of dedication to this community is the implementation of the activities of making live pharmacy parks to be used by the community around the village in an effort to maintain and improve post-covid-19 pandemic health as well as developing public awareness of the usefulness of living pharmacy plants for improving health and immunity.

Stunting is a condition where a child's height is lower than the height according to his age, which is caused by long-term malnutrition in the first 1,000 days of life (HPK). Apart from nutritional factors, stunting is also caused by a lack of understanding among the public, especially mothers with young children, regarding the problem of stunting. The aim of this community empowerment is to prevent stunting through community participation in monthly village activities by holding posyandu for toddlers and children of pregnant women in Kota Baru village. The method of implementing the activity is community participation in posyandu activities providing vitamin A. The conclusion of this research is that the stunting prevention movement through posyandu activities by providing vitamin A to children under five and providing complementary breast milk food to pregnant women can improve the community. awareness of the importance of nutritious food for children to prevent stunting. Regarding government programs related to stunting, Kukerta University students in Riau are collaborating with the Kota Baru Village Government to continue government programs by implementing monthly programs in the form of posyandu operations as a form of the government's efforts to prevent stunting. . The results of the implementation of posyandu activities carried out by Kukerta Riau University students were two activities, posyandu for toddlers and posyandu for pregnant women. Activities carried out include providing additional food for pregnant women and vitamin A supplements for toddlers.  

The development of technology and information has brought all students into the world generation of digital literacy, media technology or digital literacy is developing rapidly, many people are able to create new applications, technological devices that aim to provide convenience for humans. Excessive use of digital can cause problems, especially for students who are still in education, misusing technology can reduce the quality of student learning. The effort that we can do to overcome this problem is by reviving students' thinking concepts in improving the quality of learning by using digital learning media. The purpose of this research is to find out to what extent students are able to utilize technology, what efforts can help students who are addicted to technology. This research was conducted at the Anugerah Tanjungpinang Social Service Foundation Middle School using the face-to-face method from preparation to implementation. The results of this study are that each student is able to receive new insights in using technology to learn responsibly and wants to be a smart student in using technology so that students at the Anugerah Tanjungpinang Social Service Foundation Middle School said that "it turns out that learning to use technology is so much fun and can make it easier for students to access learning resources quickly, students also get new things for example such as using devices such as Microsoft Word, Excel and so on. This is one form of success for the PkM team where students can understand and receive knowledge about the responsible use of technology.

Leadership is one description of an institution as a process of influencing other people in a certain scope to work together in a productive way and in pleasant conditions. (Tappen, 1995 in Sitorus and Panjaitan, 2011). As a leader you should be able to create an atmosphere work that creates a new and innovative atmosphere for its staff in achieving goals to be better and obtain higher results than before. It is described that an effective leader is considered to be a person who can read situations and conditions and is able to overcome problems with responsibility and integrity and has good ethics (Muninjaya, 2004). Innovative work behavior is the creation, introduction and implementation of new ideas or ideas in work, either as a group or organization in an effort to improve performance in an organization (Jansen, 2000). As explained above, assistance is needed for business actors or employees who are willing to become respondents to take part in Democratic Leadership Training carried out by researchers. The output target achieved from this research is the production of scientific publications in national journals with ISSN.

Micro, small and medium enterprises (MSMEs) are productive business units that can stand alone and are carried out by individuals or business entities in all economic sectors that have been able to survive amid the economic crisis that has hit since 1997 and have even become a lifeline for the country's economic recovery. In the city of Pekalongan, cooperatives can play an important role in community businesses, such as MSMEs. This is an effort to overcome poverty in society. This research uses a descriptive qualitative approach. The data used in this research is primary and secondary data. Primary data was obtained from interviews with MSMEs in Pekalongan City and secondary data was obtained from various sources, namely from the Central Statistics Agency (BPS), the Financial Services Authority (OJK), journals and articles relevant to research. Sharia cooperatives have products and mechanisms that are based on the Koran and the hadith of the Prophet. In its implementation, the cooperative system is able to provide loans that are far from the interest element which is clearly prohibited by the Shari'a. Cooperatives have various contracts that can guarantee the smooth transaction process for MSMEs that need funds or MSMEs who want to save their funds. From these interviews, the role of cooperatives in terms of MSME capital has great potential. Cooperatives can be a driving force in the growth of the real sector, especially MSMEs. With the presence of cooperatives, it helps the community, especially MSMEs, in realizing and developing their business. Apart from that, cooperative activities do not contain elements of usury, gharar and maysir.    

The background of this research is the implementation of zakat on the breeding of swallow's nests in the village of Srimulyo, Tungkal Jaya District, Musi Banyuasin Regency, South Sumatra Province, whose practices are not yet in accordance with Islamic regulations. This type of research is field research using descriptive qualitative methods. This research was conducted in Srimulyo Village, Tungkal Jaya District, Musi Banyuasin Regency, South Sumatra Province, using a normative and sociological approach, using primary and secondary data sources. Data collection techniques are observation, interviews, and documentation. Data analysis techniques are data collection, data reduction, data presentation, then drawing conclusions.The results of the study show that the implementation of zakat on the breeding of swallow's nests in Srimulyo Village, Tungkal Jaya District, Musi Banyuasin Regency, South Sumatra Province has quite a large potential for zakat. However, this was not implemented because it had various obstacles in its implementation, such as: swallow nest breeders did not pay zakat because they lacked literacy about swallow nest zakat, there was no amil zakat institution that socialized it to the village, some of them paid zakat with a rate of 2, 5% follows the zakat property which is paid once a year. Even though the rate they should spend on the results of breeding swallow's nests is 5% each time a sale is made of total net income. On the other hand, it turns out that there are still many breeders who are reluctant to pay zakat, there are also those who do not recommend giving zakat at all.  

Identification of problems found at the research location, namely: The application of the Drill learning model in teaching and learning activities in the field of Jurisprudence had been implemented but before the covid 19 pandemic. However, currently the implementation of the Drill model is hampered by restrictions on learning activities, namely Distance Learning. This research has a problem formulation, namely: How is the role of the teacher in applying the Drill learning model (repetition) in learning and teaching activities for students in class VII MTs. Private Yaspen Muslim Central Pematang?. How to practice prayer in class VII MTs. Private Yaspen Muslim Central Pematang?. What is the role of the teacher in applying the Drill Learning model (repetition) in improving the practice of praying in class VII MTs. Private Yaspen Muslim Central Pematang?. The conclusions of the implementation of this research are: The role of the Fiqh study teacher in applying the Drill (Repetition) learning model to improve the practice of praying for the seventh grade students of Islamic Islamic Junior High School Yaspen Muslim Pematang Tengah has been running optimally and the implementation of the Drill (Repetition) learning model has been running effectively to improving the practice of praying for students is evidenced by the existence of a repetition program as an effort to familiarize students with praying both in the madrasa environment and at home.    

Based on the research results, it was found that: 1) The implementation of the SRA program policy at MAN 1 Gresik takes place in a Bottom Up manner based on the principles of child-friendly schools, namely non-discrimination, the best interests of children, non-violence, and respect for children by integrating several existing programs such as adiwiyata school programs, population alert schools (SSK), safe schools, inclusive schools, BPOM school snacks, UKS, Gerakan Ayo Membangun Madrasah (GERRAM). 2) Implementation of child-friendly school management begins with the planning stage and analysis of the situation and conditions, organizing and forming a team according to ability, implementing the principal's program as a role model, and evaluation is carried out directly and indirectly for 3 months once and once a year is done programmatically. 3) The implications of the SRA program are very positive for all school community members, the school environment, so that character, communication, and cooperation are well formed so that it becomes an educational institution categorized as BARIISAN (clean, safe, friendly, beautiful, inclusive, healthy, beautiful and comfortable) The creation of positive discipline which is the development of discipline and has a lot of achievements both academically and non-academically, the proof is that 105 out of 382 class XII students in 2023 have been accepted at PTN through the SBMPTN route, MAN 1 Gresik also won the title as the 2nd place in the Population Alert School at the East Java level.        

The research that has been carried out is entitled "The Effectiveness of MIKiR Active Learning in Class V Indonesian Language Lessons at MIS Mutiara Sei Mencirim". This research aims to determine the implementation of MIKiR active learning in class V Indonesian language lessons at MIS Mutiara Sei Mencirim, the effectiveness of MIKiR active learning applied in class V Indonesian language lessons at MIS Mutiara Sei Mencirim, and factors that support and hinder the implementation of MIKiR active learning in lessons. Indonesian language class V MIS Mutiara Sei Mencirim. This research is a qualitative research with a case study type of research. The subjects of this study were teachers and fifth grade students. Data collection was taken through interviews, observation, documentation and questionnaires. The author takes the role of a direct interviewer to dig up more complete data for teachers and students. The results of this research show that the implementation of MIKiR active learning in Indonesian language lessons can be proven from the learning outcomes which consist of Experiencing, Interaction, Communication and Reflection. In the "Experiencing" activity the teacher involves the students' five senses to understand the concepts of the material presented so that it is easier to understand, "Interaction" the teacher encourages students to be able to express ideas and reflect on themselves so that it also supports good understanding of the concept, "Communication" the teacher motivates the participants students to be brave and fluent in conveying ideas, and teacher "Reflection" creates an attitude in students to be willing to accept criticism and improve themselves, both ideas, work results and attitudes. MIKiR's active learning is very effectively applied to Indonesian language lessons for class V MIS Mutiara Sei Mencirim, as evidenced by the fact that during the learning process students always feel excited and happy, initially students still feel shy in asking questions or expressing their opinions, but often MIKiR's active learning this is applied at MIS Mutiara Sei Mencirim they don't feel boredom, in this case active learning MIKiR is very effectively used in Indonesian language lessons for class V MIS Mutiara Sei Mencirim. supporting factors in the application of MIKiR active learning, namely the teacher's role in this learning activity is very important because teacher creativity determines the learning process using MIKiR active learning and students will become the main character or role in each lesson, the teacher only needs to direct students in the learning process and students will show their respective creativity, and the inhibiting factor in the application of active learning MIKiR is the allocation of learning time that is not in accordance with the material because during the discussion process students who do not understand will tend to ask a lot of questions in order to be able to complete their group assignments.

Curriculum is a tool used to achieve educational goals used by schools dynamically and progressively. This study discusses the role of PAI teachers in implementing the Independent Curriculum at SDN 77 Teladan Village, this research includes using field research with a qualitative approach by observing existing data in the field using qualitative data analysis methods. In this research, the main data sources that were determined to obtain data according to the problems to be studied were: Principals of SDN 77 Teladan Village, and Islamic Religious Education Teachers. Meanwhile, secondary data sources or data that are indirectly obtained from documents or other people who provide data indirectly. The results of the study showed that: The role of PAI teachers in implementing the Independent Curriculum at SDN 77 Teladan Village has not been carried out optimally. The role of the Islamic Religious Education teacher in the preparation and implementation of the evaluation has not been carried out properly. This was obtained from the answers of the informants who stated regarding the Role of the PAI Teacher in implementing the Independent Curriculum, the results obtained were that from preparation to evaluation it had been carried out in accordance with the Free Curriculum guidelines, but there were also obstacles in implementing the Independent Curriculum which were obtained by researchers from informants and observations, which being an obstacle for PAI Teachers in implementing the Independent Curriculum that one of the obstacles is the facilities and infrastructure that are still inadequate and the media provided by the school so that the teaching and learning process is carried out is still not optimal. As well as the need for an evaluation of the socialization of the independent curriculum so that the goals of the independent curriculum can be implemented even better.

Community Service carried out in this activity is a special form of community service activity that prioritizes three principles, namely education or teaching, research and community service. Implementation of Incidental Service Activities in 2023 with the theme "Innovation and Digitalization of MSMEs Towards an Independent Society in Accordance with Legal Aspects of Business" implementation of activities in Sukaratu Village for 1 day, namely 10 September 2023. In accordance with legal functions (social control and social engineering), there are various problems in discussions that need to be given a legal umbrella. The primary function of law is to protect people from dangers and actions that can harm and suffer the lives of other people. By looking at the problems regarding MSMEs in Sukaratu Village, we provide solutions to overcome these problems so that MSMEs can develop their businesses more advanced and more modern. The solution offered was to provide information related to business aspects for MSME actors in Sukaratu village, and this solution was also very enthusiastically accepted by MSME actors in this service activity.

Purpose − In the ever-evolving digital era, the paradigm of employee compensation and rewards is also undergoing a fundamental transformation. Digital Compensation and Rewards concepts have emerged as a response to these changes, with a focus on building adaptive performance systems, innovative bonus approaches, and flexibility in employee rewards. Overall, the Digital Compensation and Rewards paradigm brings modern concepts to human resource management. In the digital era, employee compensation and reward systems are experiencing fundamental changes. The use of technology allows for more efficient implementation of performance-based systems. Findings- The results of the literature review show that technology has a significant positive impact on the employee recruitment stage. Apart from that, the implementation of digital compensation and rewards is also an integral part of employee performance. Design/methodology/approach- By using data-based performance assessments with digital platforms, companies can collect and analyze employee performance data in more detail. This allows for more objective and accurate assessments, as well as providing opportunities for appropriate recognition of individual contributions. Practical implications- Involves improving the recruitment process through the use of digital technology and social media, adjusting the compensation system to include digital performance bonuses and application-based incentives, flexibility in providing rewards tailored to individual preferences, the use of data and analysis to measure employee performance accurately, as well as development of HR skills in integrating digital technology in human resource management. By paying attention to these practical implications, companies can improve their human resource management strategies to face the challenges and opportunities in the digital era, which can support organizational growth and success. Originality/value- This research presents an innovative view of how organizations can use digital technology and more flexible bonus systems to increase employee motivation and productivity. With a focus on the digital era, this paper provides insight into the importance of adapting to technological changes in human resource management. The value of this paper is that it provides practical guidance for companies seeking to improve their human resource management strategies to optimize employee performance and rewards in the ever-changing digital era.

This study aims to analyze the effectiveness of the Village Integrity Zone Development Approach (ZiDes) in improving village financial governance in Cialam Jaya Village, Konda District, South Konawe Regency. The ZiDes approach is an effort to strengthen transparency, accountability and public participation in financial management. The research method uses surveys, interviews and document analysis to measure the impact of ZiDes implementation on village financial governance. The results of the study show that the ZiDes Approach has succeeded in increasing transparency in presenting village financial information. The village community and village officials are actively involved in the decision-making process related to the village budget

In order to improve health development, the Central Government and Regional Governments must be able to provide equitable, affordable and quality health services. The Health Laboratory is an important part of a health system in providing health services to the community. Health laboratory as an integral part of health services in health facilities. delivery of material The team delivered material on strengthening regional health laboratory accreditation (labkesda) at the Indragiri downstream district health office. This material includes the definition of accreditation of health laboratories, steps in strengthening accreditation, to ensure quality improvement, performance improvement and risk management implementation. From the activities that have been carried out, it can be concluded that participants understand the importance of strengthening health laboratory accreditation because it can provide a sense of security to patients during examinations considering that the laboratories used are standardized

Student management is an arrangement or regulation of all activities related to students from entry to graduation. Student management aims to increase the effectiveness and efficiency of school services so that the knowledge, skills and attitudes of students develop through the channeling of aspirations, hopes and fulfillment of needs. One of the student management services is extracurricular activities, namely curricular activities carried out by students outside of class hours. This activity aims to develop and actualize the potential of students optimally, strengthen the personality of students to avoid negative influences, and prepare students to become citizens who are noble, democratic, respect human rights in order to create civil society. This research includes field research using a qualitative approach. In data collection. The author uses interview, observation, and documentary methods, and data analysis techniques use triangulation techniques, diligent and objective observation, and peer checking through discussion. The results showed: (1) Student Management at SMA A. Wahid Hasyim Tebuireng Jombang was carried out as much as possible to facilitate and serve students so that they could produce students who were in accordance with educational goals and in accordance with what was expected by their environment; 2. Developing the potential of students is carried out by providing space for potential development and facilities for students to develop hard-skills and soft-skills through extracurricular activities: 3. Extracurricular activities are integrated with the curriculum of the education unit and are managed specifically by the student affairs department in collaboration with curriculum field. Planning begins with mapping students' abilities and interests, recruiting new extracurricular members, compiling a program for one semester; implementation includes routine training, participation in competitions, and documentation of competition results; Supervision is carried out in the absence of members and trainers, monthly evaluations, reports and assessments every semester

Community Service is a lecturer's obligation which must be carried out as an implementation and recognition of the Tridharma of Higher Education, and is a lecturer's concern for environmental sustainability and the existence of community life. One form of concern from researchers which focuses on the community economic sector is still being carried out in order to play a role in the development of the nation's economy. The methodological approach used by researchers is to provide counseling and assistance to micro, small and medium business actors in managing their businesses with marketing strategies to increase profitability in their businesses. Micro, Small and Medium Enterprises (MSMEs) are one of the economic implementers that give color to Indonesia. The number of MSMEs is increasing every year and has absorbed a lot of workers. The existence of MSMEs is part of human life activities to meet their daily needs as well as their existence in the era of economic globalization and the ability to survive in the face of the economic crisis and during the Covid-19 pandemic. Marketing also requires a strategy that will later be able to win a battle. Because he considers that there are many opponents in the market field who have similarities in their business and should not be turned off. As in the Pancasila economic system, fellow market players should have a sense of mutual care from large entrepreneurs towards smaller entrepreneurs. Therefore, it is necessary to have a Grand Strategy and a Core Strategy or what is called a Core Strategy. (Buchari, 2018) Almost every month MSMEs in the Jember Lor area continue to increase, more people choose business as a way to gain financial income for the family. However, MSME business is still carried out conventionally without any thought for the development of the business. As explained above, assistance is needed for MSME business actors who are willing to become respondents to gain knowledge about marketing strategies in order to increase profits and ensure that their business can survive and develop.

To This training service tries to solve the challenge of how students can read, watch, and write in a fun, pressure-free way, and are able to express their thoughts in the form of writing and content. The purpose of the Socialization is to provide an understanding to grade IX students about Efforts to Improve Science Literacy of SMPN 2 Narmada Students Through Early Journalism Training. This service activity was carried out at SMPN 2 Narmada, Sesaot Village, Narmada District, West Lombok Regency on Tuesday, September 12, 2023 which was attended by ninth grade students of SMPN 2 NARMADA totaling 90 people as the target of service with planning, implementation and evaluation methods. From the results of this service, students' knowledge before and after the socialization shows a difference, from the beginning the students did not know what Literacy and Journalism were, so it can be concluded that this socialization can be said to be successful because it has achieved its goals

The Service Technical Implementation Unit (UPTD) of the Maria Donggomasa Forest Management Unit Center is one of the government agencies under the protection of the Environment and Forestry Service of West Nusa Tenggara Province which is located in the Bima region of West Nusa Tenggara province. The Service Technical Implementation Unit (UPTD) of the Maria Donggomasa Forest Management Unit is the implementing element for operational technical activities or technical investigation activities at the West Nusa Tenggara Provincial Forestry Service. The function and aim of establishing the KPH is to carry out forest management, outline National, Provincial, Regency/City forestry policies to be implemented, carry out forest management activities in its work area based on Determination Decree No.337/Menhut-VII/2009. The area of ​​the Maria Donggomasa Forest Management Unit (UPTD) includes the city and district of Bima which is divided into a working area of ​​9 resorts and has 96 employees consisting of 41 ASN and 55 workers.

Abstract. Tax is one of the state's incomes that has a large contribution to state finances compared to other state income. In the implementation of tax collection, it is not uncommon for there to be various kinds of disputes between the tax authorities and the public who are taxpayers, which are called tax disputes. Tax dispute resolution is resolved through a judicial institution called the Tax Court. However, currently the authority for guidance over the Tax Court is still carried out by the Ministry of Finance and the Supreme Court, even though the Tax Court is part of the judicial institution. This research uses a type of juridical-normative research which focuses on the use of secondary data. This type of research is a procedure for finding the truth based on the logic of legal science from a normative point of view. The results of this research found that after the Constitutional Court Decision Number 26/PUU-XXI/2023, the full authority to guide the Tax Court had to be transferred to the Supreme Court. It is recommended that the implementation of the transfer of guidance authority be carried out in stages as soon as possible in order to provide legal certainty regarding the long-standing overlap of authority between the executive and judicial powers towards the Tax Court which should be purely part of the judiciary.   Keywords: government power, guidance, tax court   Abstrak. Pajak merupakan salah satu income negara yang memiliki sumbangan besar terhadap keuangan negara dibandingkan dengan pendapatan negara lainnya. Dalam pelaksanaan penagihan pajak, tidak jarang terdapat berbagai macam perselisihan antara fiskus dengan masyarakat yang merupakan wajib pajak yang disebut dengan sengketa pajak. Penyelesaian sengketa pajak diselesaikan melalui sebuah institusi peradilan yang disebut Pengadilan Pajak. Namun saat ini kewenangan pembinaan atas Pengadilan Pajak masih dilakukan oleh Kementerian Keuangan dan Mahkamah Agung, padahal Pengadilan Pajak merupakan bagian dari lembaga yudikatif. Penelitian ini menggunakan jenis penelitian yuridis-normatif yang menitikberatkan pada penggunaan data sekunder. Penelitian jenis ini adalah prosedur untuk menemukan kebenaran yang didasarkan pada logika keilmuan hukum dari sudut pandang normatif. Hasil penelitian ini menemukan bahwa pasca Putusan MK Nomor 26/PUU-XXI/2023, maka kewenangan pembinaan Pengadilan Pajak sepenuhnya harus dialihkan ke Mahkamah Agung. Disarankan agar pelaksanaan peralihan kewenangan pembinaan tersebut dilaksanakan secara bertahap sesegera mungkin demi memberikan kepastian hukum terhadap tumpang tindih kewenangan yang sudah lama sekali terjadi antara kekuasaan eksekutif dan yudikatif terhadap Pengadilan Pajak yang seharusnya murni sebagai bagian dari yudikatif.   Kata kunci: kekuasaan pemerintahan, pembinaan, pengadilan pajak