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This research discusses educational facilities for children with special needs. Children with special needs are a group that requires special attention in education. They have different needs in accessing and participating in the learning process. In this article, we explore the importance of adequate educational facilities for children with special needs. Important aspects of such facilities include an adapted physical environment, technological support, the role of teachers and educational staff, as well as the benefits that children with special needs obtain from good educational facilities. The research method used is a descriptive qualitative research method where data collection is carried out by searching for articles from electronic journals, namely Google Scholar (Scholar), which can strengthen the results of the analysis. The data analysis technique in this research includes three stages, namely organize, synthesize and identify. The research results show that facilities for children with special needs have their own functions. Each facility provides its own benefits for children's growth and development. In this way, children with special needs receive maximum service.

This research aims to analyze the relationship between foreign relations and capital inflow on a country's economic growth. These factors play a crucial role in determining a country's economic performance. The study utilizes macroeconomic data from the period 2010 to 2020 to test the proposed hypotheses. The analysis results indicate a significant positive relationship between foreign relations and economic growth, as well as a strong correlation between capital inflow and economic growth. Furthermore, the research reveals that foreign relations and capital inflow have a significant synergistic impact on economic growth. Policy implications of these findings are discussed in the context of a country's economic development and foreign relations.

This study discusses the vocal series as a sequence of elements in a series of sounds. This abstract reviews the concept of vocal series from a theoretical and practical point of view, focusing on the analysis of vocal series in the short story "the story of the mouse deer and the crocodile". This study aims to investigate the properties of vocal series and their potential in providing new insights related to understanding and application of vocal series in sound processing technology. explore the use of vowel series in language and understand their role in creating nuance in stories. Qualitative analysis methods are used to explore the meaning contained in vowel series, explain the relationship between vowel use and characters, and identify linguistic patterns that enrich the narrative. The findings from this study may provide additional insight into the use of language in short stories and the contribution of vocal series to the formation of the story's atmosphere.

This research uses the method of analyzing language sound phonemes to understand how the sounds of Indonesian are organized in its phonological system. The results are expected to provide in-depth insight into the sound structure of this language, support linguistic understanding and contribute to the development of language teaching methods. This research shows that phonemes in Indonesian have twenty-three consonant sounds and ten vowel sounds. The twenty-three consonant sounds are [p, b, t, d, c, j, k, ˀ, g, m, n, ŋ, ñ, l, f, s, z, ʃ, x, h, r, w, y]. Meanwhile, the ten vowel sounds are [a, i, I, u, U, e, ә, є, o, ↄ]. While the nineteen consonant phonemes, namely /p/, /b/, /t/, /d/, /k/,/l/,/g/,/c/, /j/,/s/, /h/, /m/, /n/, ñ/, /ŋ/,/r/, /R/,/w/, /y/.

Mathematics is a field of study that has an important role in education. Geometry is one of the mathematics materials taught in primary and secondary schools. However, students in PGMI 3 class still experience many misconceptions in understanding plane material by applying polya theory. The aim of this research is to identify and analyze common misconceptions related to plane material by applying polya theory. This research uses a qualitative method with a descriptive approach. The subjects of this research were 18 out of 39 PGMI 3 UIN North Sumatra students. The results of the research show that there are several misconceptions that occur which involve basic understanding of plane material, steps in solving problems with plane material, misunderstandings about what polya theory is like and making mistakes by not putting symbols in solving problems. This research aims to provide important insights into curriculum development and a more effective teaching approach in working on plane material by applying polya theory. With a more effective understanding of the misconceptions that arise in plane shape material by applying polya theory, appropriate action can be taken to overcome this problem and can help PGMI 3 students at UIN North Sumatra to develop an understanding of plane shape material by applying polya theory better.

This research aims to analyze the implementation of the English Day Education Policy at Nurul Ilmi IT Middle School. This type of research is empirical research, namely research with field data as the main data source. This type of research obtains data using field research, namely by observation, the researcher makes on-site observations of the research object to be observed using the five senses.The research results concluded that the implementation of English as an international language has an important role in global communication, access to educational and information resources, as well as career opportunities in the future. By implementing the English Day policy, schools strive to create an environment that supports the active use of English inside and outside the classroom. Through this policy, it is hoped that students will be more confident and skilled in speaking, listening, reading and writing in English.

Physical and cognitive development in middle childhood undergoes many significant changes. Children at this age develop problem-solving skills, abstract thinking, and language development in cognitive aspects. They have the ability to understand the concepts of time and space, as well as improve their reading and writing skills. At this stage, physical development includes rapid body growth, muscle strengthening, and improved motor coordination. Children usually experience rapid height growth and organ development. Physical activities and activities involving movement are becoming increasingly important for achieving an optimal level of physical fitness. These two components are interrelated, and good physical health can support cognitive development. Positive simulations, environmental factors, and education also played an important role in shaping the holistic development of the time.        

Indonesia's cement industry plays a pivotal role in economic and infrastructural development. PT Semen Indonesia (Persero) Tbk stands out as a leading company in this sector, boasting renowned brands like Semen Gresik, Semen Padang, and Semen Tonasa, producing various types of cement, including Pozzolan Portland Cement (PPC) and Ordinary Portland Cement (OPC). Competing with other major cement players like PT Indocement Tunggal Prakarsa Tbk and PT Holcim Indonesia Tbk, PT Semen Indonesia remains a significant force.This study aims to formulate marketing strategies focusing on maintaining the company's longstanding positive image and influencing consumer behavior towards purchasing its products. Key aspects explored include product quality, pricing, corporate image, customer service, innovation, sustainability, promotion, and socio-cultural factors. Understanding consumer behavior is vital, considering their interest in cement products with a strong brand image, factoring in aspects such as quality, pricing, corporate image, customer service, innovation, sustainability, promotion, and socio-cultural elements. Research findings are expected to provide in-depth insights into PT Semen Indonesia's ability to comprehend and respond to consumer preferences effectively. This understanding will serve as a foundation for formulating smarter and more relevant marketing strategies, aiding the company in maintaining and increasing market share, while reinforcing its image as a leading provider of building solutions in Indonesia. in Indonesia.

The state's contribution from taxes amounts to 85%, indicating the dominant role of taxes in significantly contributing to the state's finances. This research aims to examine the influence of the self-assessment system and tax audits on the Value Added Tax (VAT) revenue. The self-assessment system emphasizes the active role of taxpayers in fulfilling their tax obligations; however, the potential for taxpayer non-compliance may negatively impact tax revenue. Therefore, tax audits are essential to balance the implementation of the self-assessment system and ensure that the filing of Tax Returns (SPT) aligns with the conditions of the taxable objects. This study employs a quantitative method with descriptive analysis. Data analysis involves multiple linear regression and testing classical assumptions such as multicollinearity, autocorrelation, normality, and heteroskedasticity. Hypothesis testing is conducted using t-tests and F-tests with the assistance of SPSS 22. A sample of 36 respondents was selected based on specific criteria, and secondary data were obtained from the Mulyorejo Primary Tax Office in the form of documents. The research findings indicate that simultaneously, the self-assessment system and tax audits do not significantly influence VAT revenue in the Mulyorejo Primary Tax Office during the period of 2020-2022. The implication is that while the active role of taxpayers and tax audits has potential impacts, their simultaneous implementation does not significantly contribute to the increased Value Added Tax revenue in the region.

This study reveals how internal audit can be a valuable asset in ensuring regulatory compliance, mitigating risk, and improving operational efficiency. Using qualitative research methodology and in-depth case studies, this research identifies internal audit best practices that can be implemented by financial sector companies. The study results show that internal audit has a strategic role in providing confidence to the board of directors and external stakeholders regarding corporate governance. Internal audit is not only a compliance checker, but also a strategic partner who provides recommendations for improving processes and policies. This research highlights the importance of coordination between internal audit, risk management and compliance to achieve common goals in improving corporate governance. Apart from that, this article also emphasizes the need to adopt audit technology and data analysis as an effort to more effectively support decision making. Thus, this research provides an in-depth look at how internal audit can play a strategic role in improving corporate governance, providing valuable insights for practitioners, researchers and stakeholders in the financial sector and related industries.

Worship leader is a person who is responsible for leading praise in worship sessions. The existence of a worship leader has a very important role in the implementation of worship because almost the entire worship process takes place in the responsibility of the worship leader, not only the person who compiles a series of worship, but is responsible for inspiring the congregation to thank God through song, as well as to enter and enjoy God's presence during the atmosphere of worship or praise and worship God. Thus, whether or not the purpose of worship is achieved depends on the conduct of a worship leader in leading worship. Where a worship leader is needed who is able to bring the atmosphere to truly feel the leading of the Holy Spirit in worship so as to help the preacher to convey what is his part in conveying the truth of God's Word. And young teenagers are the next generation of the church or the backbone of the church. Youth need to be trained as much as possible to take part in church services. And in the ministry, youth have a very important role.  Youth ministry determines the future of the Church. However, in GKSI Bacong there are still many young people who are less active and involved in carrying out services in the Church. This PKM aims to facilitate and provide training to young teenagers so that they can be involved and can improve the quality of service in the Church. This PKM was carried out using the training method. During the training, the youth were very enthusiastic and participated in the activities until the end. The youth can understand the material provided. After the PKM is carried out, the teenage youth can apply the material that has been received and carry out with full responsibility and be involved in the service of the Church.

 Business has an important role in society. One of significant factor influencing the sustainability of a business is through business networks. With the establishment of business networks, information can be spread quickly (Wiharjo, 2012). Business networking is very important for business, including printing business. Printing is an attempt to mass produce writing and images using a printing press. (Nggaibo, 2021). Printing business is one of the fastest growing businesses. CV. Aslan Grafika is a printing business located in Banjaran, Bandung, West Java. The reason the author conducted Business Network research on CV. Aslan Grafika because author is interested in marketing strategies undertaken by CV. Aslan Grafika thus became the pioneer of printing in Banjaran area which provides many printing services. This research aims to determine the business network used in CV. Aslan Grafika and how the influence of this business network on the performance of printing, especially manufacture and sale of books du'a Hajj and umrah which is the main highlight of the author in this study. The type of research used is descriptive qualitative. The data source used consists of primary and secondary data. Data collection techniques are interview techniques. Data analysis techniques used are qualitative data analysis techniques.

This research reveals the implementation of the Pancasila Student Profile Strengthening Project (P5) at SD Pembangunan Laboratorium UNP with the aim of understanding the implementation of P5 in the school. The research method used is qualitative with data collection through observation and interviews. The results showed that P5 has been implemented since the beginning of the semester of 2023, with activities taking place every three months. Full participation of students and the role of educator mentors are seen in the implementation of P5. P5 is themed "Sustainable Lifestyle," where each subject has different P5 activities. For example, in Mathematics the emphasis is on numeracy skills, Indonesian focuses on communication skills and poetry, Civics emphasizes attitudes in accordance with Pancasila, while Islamic Religion directs the formation of noble morals. This research shows that the implementation of P5 has a positive impact, improving cooperation, collaboration, and enthusiasm for learning for students.

This academic exploration delves into the nuanced competencies and dynamics shaping the academic journey of Semester 1 cadets at a distinguished Maritime Institute. Focusing on computer literacy, technological proficiency, and sociocultural influences, our qualitative descriptive approach seeks to unveil the intricate dimensions of contemporary maritime education. The assessment of computer literacy reveals varying competencies, urging the need for a tailored curriculum. While basics like office software and digital navigation are strong, disparities in data analysis proficiency call for targeted interventions. The implications highlight the necessity for a stratified curriculum, ensuring a comprehensive skill set in line with modern maritime demands. Cadets overwhelmingly endorse technology's role in enhancing education, signalling a paradigm shift. Positive attitudes towards online resources, digital simulations, and e-learning platforms advocate for an institutional embrace of cutting-edge tools. Recommendations focus on faculty development and increased technology integration, promising an enriched pedagogical landscape. The exploration of sociocultural influences uncovers a delicate balance between tradition and the necessity of English proficiency. Nuanced strategies are essential to integrate diverse cultural backgrounds. Recommendations call for cultural awareness initiatives and language support programs, aligning the institution with the global orientation of maritime education. In qualitative insights, cadets express a collective desire for a more intentional curriculum, particularly in incorporating cultural perspectives. This aligns with the broader scholarly discourse advocating for holistic education. Proposed avenues include workshops, seminars, and collaborations with cultural experts, providing a roadmap for curriculum development congruent with the diverse needs of Semester 1 cadets. This research, rooted in rigorous academic inquiry, serves as a guide for the Maritime Institute, steering its trajectory towards producing technologically adept professionals who are equally culturally astute, ready to navigate the complex global maritime landscape.

Freedom of expression on social media for university students has complex implications and needs to be well considered. This research uses a combination approach of literature review, surveys, interviews, and content analysis to explore the legal and ethical perspectives on freedom of expression in social media for university students. The results show that freedom of expression on social media can affect the relationship between students and the government, have a great influence on social change, and produce positive impacts for students. However, students also face many challenges in the freedom of expression on social media, such as the threat of slander, online hatred, and other bad influences. Based on the research findings, we recommend increasing digital literacy and awareness of online ethics for university students. In addition, there needs to be clear and firm regulations to protect freedom of expression on social media, but also prevent violations of the law and ethics.  In conclusion, students' freedom of expression in social media has complex implications, requiring a deep understanding of both legal and ethical perspectives. Universities need to play a role in providing digital ethics education to students to ensure responsible use of social media in line with Pancasila values. Thus, this study contributes to the understanding of the complexities and challenges faced by university students in exercising freedom of expression in social media. 

The rapid development of e-commerce technology demands the adoption of efficient and reliable payment systems to enhance user experience. This research aims to analyze the quality of smart payment system performance in the context of e-commerce business. The analytical method used includes evaluating the reliability, responsiveness, transaction speed and security of the smart payment system. This study involved a survey of a number of e-commerce customers who use the smart payment system, with a focus on their perception of the quality of system performance. In addition, data collection is carried out by analyzing transaction times, failure rates and transaction security through smart payment systems used by several leading e-commerce platforms. The research results show that the reliability of the smart payment system has a significant impact on e-commerce user satisfaction. Additionally, responsiveness and transaction speed play an important role in ensuring optimal user experience. The security factor is also a critical aspect in increasing user trust in the smart payment system. This research provides valuable insights for e-commerce service providers and payment system developers to improve and optimize the performance quality of their smart payment systems. The implications of these findings can be used as a basis for developing better strategies in improving the efficiency and reliability of electronic payments in e-commerce businesses.

This research investigates the impact of training and development on employee performance in the digital era. The initial focus was on the positive effects of training, which has been shown to improve employee performance through improving technological skills, facilitating adaptation to technological change, and stimulating creativity and innovation. On the other hand, the important role of employee development in the digital era is also manifested by continuing to improve skills, empowering personal and professional aspects, and increasing employee engagement and satisfaction. Finally, the integration of training and development creates synergies between skills, addresses skills gaps, and drives increased productivity and innovation. The results of this research provide insight into the urgency of investing in development and training as the main strategy for capturing worker energy amidst the dynamics of the ever-growing digital era.  

The service's goal is to promote public understanding of domestic violence prevention and build awareness among the inhabitants of Mojorejo Village. Counseling activities in the community are motivated by phenomena that occur in the community. The problem of domestic violence itself is actually a problem that often occurs in married life, but some people do not consider what they experience as an act that is wrong in the eyes of the law. Therefore, the community needs to be given an understanding of domestic violence, so that if it occurs or experiences domestic violence, the victim can take legal steps. The method used is a participatory method which is expected to play an active role in legal counseling activities in the form of; Lecture on the Socialization of Law Number 23 of 2004 concerning Domestic Violence; Legal counseling regarding the material of Law Number 23 of 2004 concerning Domestic Violence;  Question and answer session about domestic violence through mediation.

The influence of social factors on interest in using Islamic financial services is an important topic in the banking industry. Social factors such as reference groups, family, role, and status have a significant influence on purchasing decisions at Islamic banks. This study uses qualitative research methods to understand the social dynamics that influence people's interest in using Islamic financial services. The results show that social factors, including social environment and Islamic financial literacy, influence people's interest in using Islamic financial services. Therefore, Islamic banks need to pay attention to social factors in designing marketing strategies and services in order to meet the needs and desires of the community. The suggestion is to conduct market research to identify the needs and preferences of the community regarding Islamic financial products and services.

This writing aims to describe the ambition and power of feminist in Caryl Churchill’s Top Girls. Churchill reveals how women are ambitious to achieve power by taking male roles in the middle of the patriarchal system. Churchill addresses feminism issues from the class distinction and sacrifices similar to the current problems. This writing traces the sacrifice of the main character, Marlene, in reaching her goal as a career woman. This writing used qualitative methods to explore the object and inventory techniques to collect the data.