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Students' lack of self-confidence makes it difficult for them to convey ideas, so they need to practice self-confidence, one of which is with Khitobah activities. The purpose of this study was to find out: (1) Implementation of the Khitobah Activity Program for Class X Students at SMK Andalusia 1 Wonosobo Academic Year 2022/2023. (2) the supporting and inhibiting factors for the implementation of the Khitobah activity program. (3) how is the evaluation of the implementation of the Khitobah activity for Class X Students at SMK Andalusia 1 Wonosobo. This type of qualitative descriptive research with data collection techniques through observation, interviews and documentation. The subjects of this study were students and teachers at SMK Andalusia I Wonosobo. The results of this study were; (1) The implementation of Khitobah for class X students at SMK Andalusia was planned and included scheduling, mentoring of Khitobah, Practice of Khitobah, and Evaluation of Khitobah. (2) Supporting factors and inhibiting factors in the implementation of khitobah. The supporting factors are as follows: (a) Internal factors: from within the students themselves because basically students have different motivations in participating in khitobah activities. (b) External Factors, including: Education, Training, Work, Environment, Habituation. (3) Evaluation of the implementation of khitobah begins with the teacher designing an assessment, which includes making schedules, khitobah materials, monitoring the implementation, evaluating the implementation and evaluating khitobah practices.

This study aims to determine the implementation of character education in fifth grade students at SDN Wanoja 02 Brebes Regency, Central Java. This study aims to describe and analyze the implementation of character education in class V students at SDN Wanoja 02. Based on the research results, it was found that the implementation of character education in class V students at SDN Wanoja 02 in learning activities and outside learning activities is carried out in various ways. The implementation of character education in learning is implemented through five models, namely habituation, learning methods, conditioning, exemplary, and providing motivation, advice, understanding, and appreciation. Meanwhile, the implementation of character education outside of learning activities is implemented through habituation, provision of school programs, exemplary, and provision of motivation and appreciation.

Information security and asset protection have become top priorities in the banking industry today. Bank JABAR (Jawa Barat), as one of the leading banks in the region, also recognizes the importance of effective security management. The objective of this research is to examine the implementation of vital objects, file security, and cyber security at Bank JABAR. This research uses a descriptive analysis method by studying the policies and practices implemented by Bank JABAR in information security. Data collection techniques include documentation study and interviews that cover security policies, guidelines, and procedures at Bank JABAR.  The results of this research indicate that Bank JABAR has implemented vital objects by identifying critical assets or information and giving them appropriate protection priority. File security is implemented through strict access policies, data encryption, regular data backup and recovery, as well as secure data disposal. Cyber security is carried out through firewall policies, intrusion detection systems, continuous network monitoring, and regular system security updates. In conclusion, Bank JABAR has taken important steps in the implementation of vital objects, file security, and cyber security. However, there is a need for ongoing efforts to enhance security awareness, involve more intensive training, and adopt a proactive approach to information security.

This study aims to determine how the implementation of the Basic Principles of Zakat and PSAK 109 can create accountability and transparency in zakat management institutions. Accountability and transparency are important issues in zakat management governance because they are related to public trust, zakat management agencies in order to improve accountability and transparency must prepare financial reports in accordance with applicable standards, namely PSAK accounting for zakat, infaq and sadaqah 109. In the governance of zakat, the standard of zakat management is introduced, namely the Zakat Core Principle (ZCP). This research method is qualitative research using library research methods, by collecting data related to the object of research in the form of books, manuscripts, periodicals or magazines, or collecting data in the form of literature, to solve a fundamental problem based on critical analysis and analysis of relevant in-depth knowledge about library materials. The findings of this study indicate that the implementation of Zakat Core Principles (ZCP) and PSAK 109 Accounting for Zakat can support the accountability and transparency of zakat management bodies. Among the zakat core principles, there are 6 principles related to zakat management, which reflect accountability and transparency.

The implementation of public sector accounting is very important to ensure transparency, efficiency and effectiveness in the financial management of government entities, including village governments. This study explores the extent to which the Karangrejo Village Government has adopted and implemented public sector accounting standards, procedures, and reporting practices in its financial system. This research includes studies on accounting policies, budgeting processes, and the smaller number of financial transactions of village governments compared to local governments. The results of the study indicate that the policies implemented by the Karangrejo village government are in accordance with applicable regulations and have been evaluated by accountants in presenting accountability reports. In addition, the village government has prepared financial reports, including balance sheets, income statements, and cash flow statements, which provide comprehensive information on village financial activities and assist in assessing village financial performance and accountability. The preparation of financial reports using a village-based accounting information system (SISKEUDES) also assists village officials in compiling financial accounting reports for village funds more seriously. This study concludes that the implementation of public sector accounting in the Karangrejo Village Government financial system in 2020 has increased financial transparency, accountability, and governance. However, there is still room for improvement, such as strengthening internal controls, increasing capacity building programs for village officials, and ensuring the sustainability of accounting practices that have been implemented.

The results of this study are, where the use of e-money in Indonesia in particular already has a clear license in daily transactions as this goes on, students begin to switch from physical money to digital money (e-money) with the convenience that is highlighted. However, behind this convenience there are problems such as the emergence of consumerism and social class recognition. The data analysis method used is using a qualitative descriptive method. The purpose of this study was to analyze and evaluate the implementation of the existing purchase accounting information system at "Koperasi Karya Pertamina". The research method used is a case study using descriptive analysis in answering objectives. The results showed that the purchase SIA carried out at this company still had many weaknesses, including the division of tasks in accordance with the existing organizational structure was uneven, there were duplicate functions in several sections, there were two sections with the same authority and duties but in the organizational structure they were separated. In addition, the documents used still have deficiencies related to internal control that must be carried out. Therefore, this research provides several solutions to overcome the problems faced, namely, improving the organizational structure both in terms of naming, division of tasks, and combining two sections that have the same function, as well as improving the documents used.

The merger of Islamic Banks is to encourage larger Islamic banks to participate in the global market and to become a catalyst for Islamic economic growth in Indonesia. In addition, the merger of Islamic banks is considered more efficient in raising funds, operations and spending. Therefore, this study aims to determine the financial performance of Bank Syariah Indonesia before and after the merger. The object of this study is the financial statements of Bank Syariah Indonesia for 2018 – 2021. The method used is descriptive quantitative with the aim of analyzing BSI profitability before and after the merger. The types of data used are primary and secondary data obtained from several journals and the official website of the Indonesia Stock Exchange and the official website of Bank Syariah Indonesia (BSI). The results showed that there was no increase that was too specific between before and after the merger was carried out, where each company had its own operational and non-operational costs if the merger was not automatically carried out, so looking at the assets owned by each company, it can be said that the merger should be done. At the time the merger was carried out because the costs incurred by the company from all costs due to the implementation of the merger were more profitable than before the merger.

Literacy is the capacity to comprehend, gain access to, and effectively utilise information through speaking, writing, and reading activities. It is indisputable that there are encouraging and discouraging aspects throughout the implementation of the School Literacy Movement in order to improve kids' interest in reading, particularly in elementary schools. This study aimed to investigate the role of literacy activities, educational hurdles, and initiatives to boost reading motivation in elementary school students. This study is qualitative in nature. Principals of schools, as well as pupils and instructors at Inpresi Kadundungan Elementary School, participated in the study. ways for gathering data through observation, writing, and interviewing. Based on the study's findings, it can be concluded that literacy-related activities help kids become more interested in reading and help teachers and administrators work to remove obstacles to literacy-related activities.

Developments in guarantee law always evolve over time. The law of guarantees is very closely related to the implementation of credit, lending and borrowing or as repayment of debts between creditors and debtors. In its legal aspect, control over objects that serve as collateral for a debt gives birth to material rights that provide privileges to creditors in the event that the debtor is unable to pay obligations while at the same time providing legal protection to creditors in carrying out their debts. Law Number 42 of 1992 concerning Fiduciary Guarantees provides a legal basis regarding the implementation of guarantees as guarantees for repayment of debts from debtors. The enactment of the law regarding fiduciary guarantees is expected to provide proportionality between debtors and creditors. In its development, the implementation of execution in the context of fiduciary guarantee law through the Constitutional Court Decision Number 2/PUU-XIX/2021 which is a form of explanation as well as confirmation of the Constitutional Court Decision 18/PUU-XVII/2019 regarding the application of execution of fiduciary guarantees has had legal implications in society . Based on the Constitutional Court's decision which created a new norm in the context of executing fiduciary guarantees, it directly changes the procedures and conditions that must be met for the execution of parate execution by creditors in the event that the debtor acknowledges default and voluntarily surrenders the object of fiduciary collateral so that it is expected can realize the principles of legal certainty, justice and benefit within the framework of the principle of proportionality between debtors and creditors in the practice of Fiduciary Guarantees.

This research refers to the Decree of the Minister of Environment and Forestry of the Republic of Indonesia Number 19 of 2012 concerning the Implementation of the Climate Village Program as an alleviation of environmental problems and aligning the Tanjungpinang Mayor Regulation Number 84 of 2020 concerning the Tanjungpinang Smart City Master Plan (Tanjungpinang Master Plan Smart City). The theory in this study refers to Cohen's Theory namely Smart Buildings, Resource Management, and Sustainable Urban Planning. The conclusion of this study is that the Tanjung Unggat Village is capable of carrying out the Implementation of the Climate Village Program in accordance with the dimensions smart environment and designs that have been compiled through theory and the Tanjungpinang City Masterplan.

Inclusive Education, Changing the Future for All Children Inclusive education is an approach in education that prioritizes the principles of equality and opportunity for all children, including those with special needs. This article discusses the concept of inclusive education, its goals, benefits, and challenges and opportunities in its implementation. Inclusive education involves the integration of children with special needs into regular educational settings, where they can learn together with their peers. It aims to create an inclusive environment, supporting the development and learning of children with special needs. This article describes the basic principles of inclusive education, including equal access, active participation, individual support, and collaboration. We also explain the benefits of inclusive education, such as increasing social skills, independence, and academic understanding for children with special needs, as well as benefits for children without special needs in developing empathy and understanding of diversity. However, the implementation of inclusive education is not easy. This article identifies some of the challenges faced in inclusive education, such as a lack of resources, a curriculum that is not fully inclusive, and a lack of knowledge and skills for teachers in dealing with the special needs of children. In addition, social stigma and stereotypes are also obstacles in creating an inclusive environment. This article also discusses the efforts that have been made to overcome these challenges. In many countries, governments have adopted inclusion policies that promote access and support for children with special needs. Educational institutions also play a role in creating an inclusive environment, such as providing friendly facilities for all children and training teachers in an inclusive approach. In addition, this article emphasizes the important role of parents in supporting inclusive education. Parents should become advocates for their children, collaborate with teachers and school staff and be actively involved in educational activities. With the support and cooperation of all stakeholders, inclusive education can become a reality that changes the future for all children. In conclusion, inclusive education is an important approach in creating a more inclusive and equitable future for all children. Although there are still many challenges that need to be overcome, through the commitment and cooperation of all parties, we can create an educational environment that welcomes and supports all children. With inclusive education, we open the door to equal opportunities for all children, regardless of background or special needs they.

This study is entitled "Legal Protection of Children as Criminal Actors. Nowadays there are often criminal acts committed by children. The problem in this study is the legal protection for children as perpetrators of crime in accordance with the juvenile criminal justice system in Indonesia and its implementation in the Merauke region. The research method used is a juridical-empirical legal research method with a fact and legislation approach. The existing law is used as a guideline about what people should and should not do and see the phenomena that occur in the field. The forms of protection provided to children in conflict with the law are based on Law no. 11 of 2012 concerning the Child Criminal Justice System, which provides protection to children in the stages of arrest and detention, investigation, prosecution, trial and coaching, and through the application of diversion. The conclusion of this study is that children as perpetrators of torture must be treated humanely, accompanied, provided with special facilities and infrastructure as well as sanctions given to children in accordance with the principle of the child's best interests.

This study aims to identify how the development of human capital can be improved through optimizing the School Activity Plan and Budget (RKAS) in an effort to improve school quality. Through a qualitative approach, data was collected through observation, interviews, and analysis of documents related to the implementation of the RKAS at SMKN 3 Tuban. The results of the research show that developing human capital through optimizing RKAS has the potential to improve school quality. Funds allocated wisely for teacher and student training programs, as well as extracurricular support and collaboration with other schools and industry visits, were able to develop teacher and student competencies. Optimal implementation of RKAS plays an important role in facilitating human capital development by ensuring proper allocation of funds and programs that are relevant to school needs.

The purpose of the research in this discussion is to find out and analyze from the start the roles and tasks as the leader of the course of education or known as the principal of an elementary school. Leadership is an ability that every person needs to have to be able to influence others in helping the path of goals so that they can be achieved and can run according to plan and the goals are right on what is intended. The notion of leadership is someone who wants to be recognized as a leader by having advantages in several functions including the advantages of being able to influence, guide, manage other people, and evaluate all activities up to human resources, besides the advantages of a leader must have a ready mentality, one of which is a leader in the world of education which can be interpreted as the principal has the task of being able to be a driver, guide, direct, and move other people who have a relationship with the implementation and development of education and teaching, so that activities can run effectively and efficiently in achieving the vision and mission of an education. the principal as a superior needs to pay attention to subordinates to be able to support a series of educational activities, the achievement of quality education as a point of understanding that needs to be considered as a school principal in driving the course of education is an organic system where schools are one of them, smoothness and prosperity built by the principal later it will provide high quality value for an educational institution he leads where all the goals that are expected together can be achieved and all human resource needs in carrying out their duties are properly fulfilled.

This research discusses marketing that occurs in the existing Shopee Marketplace in connection with the current implementation of Islamic business ethics, Shopee sellers must maintain integrity and honesty. The phenomenon that occurs is honesty, where the seller displays an accurate and honest product description. using primary and secondary data methods. Informants in this research include sellers at the Shopee Marketplace in the city of Sampang and outside the city of Sampang. Using an approach with qualitative research methods. To check and test data validity techniques, use the Triangulation method. Data analysis in this research was carried out through the stages of data reduction, data presentation, and drawing conclusions as the final goal. The research results show that in Islamic Business Ethics in marketing on the Shopee Marketplace it is important to prevent practices of manipulation, intimidation or immoral behavior towards buyers which include: Unity, Balance, Free Will, Responsibility Responsibility), and Truth. The conclusion in this research is that the implementation of Islamic Business Ethics in marketing activities at the Shopee Marketplace has not been fully implemented in its entirety. The importance of applying Islamic Marketing Ethics by interacting with sellers in the marketing process to provide a deeper understanding.

The National Health Insurance Program is the Government's effort to provide guarantees so that health services are provided to Participants in the National Health Insurance Program. In its implementation, there is a risk in the form of fraud committed by unscrupulous persons. The consequence of fraud is the imposition of sanctions which are an important part of every law and regulation. One of the imposition of sanctions for perpetrators of fraud is administrative sanctions. Administrative sanctions that arise do not erase criminal sanctions in accordance with the provisions of the legislation. Administrative sanctions are considered to be far more effective in forcing people to comply with legal provisions governing business and industry and environmental protection than criminal sanctions. With the imposition of these sanctions it is expected to maintain the sustainability of the National Health Insurance Program

The objectives of the National Agrarian Law are in line with the objectives of the 1945 Constitution of the Republic of Indonesia as the legal foundation for the formation of the UUPA, namely "to protect the entire Indonesian nation, promote public welfare, educate the nation's life, and participate in carrying out world order based on freedom, eternal peace." and social justice”. Before there were clear rules governing land issues, many land conflicts occurred. One type of conflict that often occurs is between the state and the community regarding Nation Land Tenure Rights representing the public interest, and then private property ownership, which then results in social inequality that arises in society. social. In the compensation paradigm itself, it tends to mean that the holder of land rights has experienced a loss prior to the release of his land for public use. Presidential Decree No. 55 of 1993, Presidential Decree No. 36 of 2005 and Presidential Decree No. 65 of 2006 contain many weaknesses and are repressive in nature which harm land rights owners. Various cases of community welfare land acquisition development show various problems that arise in the implementation process. With the promulgation of Law Number 2 of 2012, the government is trying to correct deficiencies in the previous laws and regulations regarding land acquisition for public purposes. Compensation for Land Acquisition Since the promulgation of Law Number 2 of 2012, the government has assessed the value of compensation for each plot of land, including land, space above ground and basement, buildings, plants and land, for public purposes; and/or other things that can be assessed as Loss. The amount of compensation determined by the appraiser based on the results of the assessment becomes the basis for negotiating and determining losses.

The research was conducted for the sole purpose of knowing the legality of establishing a foundation as a legal entity operating in the social, religious, and humanitarian fields, in this case the foundation was founded by foreigners. This research uses a method with normative research in addition to legislation is used as an approach, in addition to facts and conceptual analysis used as an approach in this research method. The results of the study indicate that the legali ty of the establishment of a foundation by foreigners in Indonesia has now been determined in Law Number 28 of 2004 concerning Amendments to Law Number 16 of 2001 concerning Foundations where foreigners in this context have more opportunities to set up a foundation. Regulations on foreign foundations are related to their establishment which are further emphasized in Government Regulation Number 63 of 2008 concerning the Implementation of the Law on Foundations as an implementing regulation that provides legal certainty to foreigners in establishing a foundation. as well as the nation, and the State of Indonesia.

Medical records are an important part of reporting and recording as well as assisting the implementation of service delivery to patients, one of which is a summary form for discharge patients, which includes all services that have been provided to patients. It was found that there were still medical records that were not 100% complete according to service quality standards at the Tarakan Hospital, Jakarta. Researchers analyzed the medical records of inpatients for COVID-19 cases, especially the summary form for discharge patients. This study uses a descriptive method with a quantitative analysis approach. The purpose of this study was to determine standard operating procedures and calculate the percentage of completeness of inpatient medical records on the summary form of inpatient discharge patients in the case of covid-19 in March 2022, and to find out the obstacles in filling out the summary form of inpatient discharge in cases of covid-19 . Based on the results of a study of 152 medical records of hospitalized patients with COVID-19 cases, the average completeness rate was 92% complete and 8% incomplete. The need to resocialize standard operating procedures for filling out medical records and the need for hospital director decisions regarding the discipline of filling out medical records should be able to be carried out properly and on time .    

Learning media greatly determines the effectiveness and efficiency of achieving learning objectives. This development was carried out with the aim of making PBL-based physics worksheets on parabolic motion material and its application as an alternative medium for physics lessons. Parabolic motion is circular motion whose trajectory is a parabola. This study uses a research design methodologyResearch and Development or research and development. Based on the research results assessed by material experts and media experts that PBL-based physics worksheets on parabolic motion material and its implementation have a feasibility index of 80 and 87 which fall into the feasible category.