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The aim of this research is to identify and explain the role of internal audit in the allocation of BOS funds. This research uses a qualitative approach with library or library research. Audit is an operational process carried out by a qualified and independent auditor, whose aim is to ensure compliance with the conditions relating to the operation of an economic entity and its standards. Auditors carry out examinations by collecting and presenting evidence systematically, analytically, critically and accurately to provide opinions or conclusions and recommendations to stakeholders. BOS Fund Management Audits are carried out in accordance with the provisions of the audit standards of the Ministry of State Apparatus Empowerment (PER/05/M.PAN-03/2008 APIP-AUDIT-STANDARDS). Several requirements must be met before an audit can be performed.(Comparative et al., 2023). This research aims to understand the accounting information system for cash receipts and cash disbursements in school operational assistance funds (BOS). The variables used in this research are Accounting Information Systems, Cash Receipts and Cash Disbursements. The method used in this research is a qualitative method by utilizing data collection techniques then carrying out observations, interviews, documentation, triangulation and literature study. The data used in this research is primary data using observations and interviews with the Nurul Ikhwan Selabintana Sukabumi Islamic Vocational School.(Asep & Wr, 2021)    

KKN (Real Work Lecture) is a community service activity program carried out by students with a cross-scientific and sectoral approach at certain times and regions in Indonesia. Suli is one of the states in Salahutu District, Central Maluku Regency, Maluku Province. KKN students who have been placed in this location must mingle, adapt to the community and are required to create work programs obtained from observations in the community. The results of observations obtained in Suli are problems that must be turned into work programs to be carried out as KKN students. The work program which is the flagship program is Socialization of Financial Partners and Cooperatives (Empowerment of High School Children in Financial Education and Introduction to Cooperatives). Writing articles using the Socialization and TPA (Primary Knowledge Test) methods

The aim to be achieved in this research is to find out the socio-economic status and empowerment of fishing fishermen. The method used to answer the problems in this research is a literature review using secondary data sources. The results of the research show that the social and economic conditions of the capture fishermen group can certainly be seen from the types of fishermen, the first of which is boat charter fishermen, where they have a more stable social and economic status. Second, fishermen in the labor category where these fishermen have the most worrying social and economic status. Third, owner fishermen, where this type of fisherman has good social and economic status. Fourth, entrepreneurs in this mechanism are at the most important social and economic strata. Empowerment that can be carried out is First, the revitalization of ships and fishing gear, which in this case is realized by the government through the formation of groups. Second, empowerment that can be carried out is by providing capital assistance to fishermen where the mechanism for providing assistance can be implemented on a rolling basis using regional money. Third, conduct training for fishermen

This service partner is a business actor who is domiciled in Bendogerit Village, Blitar City and is classified as an economically productive partner. The aim of this service is to create the Jago Silo MSME market (Jajani Tonggo Nglarisi Bolo) as a way to encourage the local economy in Bendogerit Village, Blitar City. It is estimated that the Jago Silo MSME market can become a center of sustainable economic activity that provides benefits for MSME players and society as a whole by involving various parties, including local entrepreneurs, regional government and the community. As a result of Jago Silo activities, local business actors feel that they have received greater financial benefits, which for their partners has contributed to improving their quality of life.    

This research examines the role of Village-Owned Enterprises (BUMDes) in improving the economy and developing society in Laut Dendang Village, with the ultimate goal of achieving independent village status. Using a qualitative method with a case study approach, this research analyzes the contribution of BUMDes in creating jobs, increasing people's income, and facilitating access to resources and training. The research results show that the existence of BUMDes has had a significant positive impact on local economic growth, increasing community skills, and strengthening village institutional capacity. BUMDes plays a role as a catalyst in the process of village economic empowerment, which ultimately helps Laut Dendang Village move towards independence. However, this research also identifies challenges faced, including limited capital and government support, which need to be overcome to optimize the role of BUMDes. These findings provide insight for the government and other stakeholders in designing more effective policies and strategies for village development through BUMDes.

Program implementation is a series of activities carried out by individuals or groups in the form of implementing activities supported by policies, procedures, and resources intended to bring results to achieve predetermined goals and objectives. This study aims to determine and explain the implementation of the stunting program through the Empowerment of Family Welfare (PKK) in Stunting Prevention and explain the obstacles to the implementation of the program through the Empowerment of Family Welfare (PKK) in Stunting Prevention in Gedong Village. This research uses descriptive qualitative methods, data collection by means of interviews, observation and documentation and the determination of informants using non-probability. The parties used as research subjects are administrators and members of the Family Empowerment and Welfare (PKK) in Gedong village and the object of research is the implementation of the stunting program for toddlers and mothers. The results of this study are evidenced by the existence of children with stunting getting better after the implementation of programs from the government, such as food intake with balanced nutrition monitoring height and weight in these toddlers every month. PKK cadres in Gedong Village in implementing programs to improve social welfare need to be carried out because the stages of implementing the stunting program have a positive impact on the beneficiaries of social services.

This Hampers Making Training aims to improve entrepreneurial abilities in making various gifts, hampers, parcels, various gifts and balloon bouquets. This activity was held at the South Johar Market, Semarang City, with 21 mothers and young men and women participating. The aim of this training is to increase entrepreneurial interest in the creative economy sector in making gifts and various gifts among women, as well as supporting women's empowerment programs. This training provides the skills needed to make various deliveries, hampers, parcels, various gifts and balloon bouquets, as well as increasing the awareness and ability of entrepreneurs in developing their businesses. The results of this training show that entrepreneurs who take part in this training have better abilities in making various deliveries and various gifts, and have higher motivation to develop their businesses.

Career development for human resources (HR) is a crucial aspect in the modern world of work. With increasing global competition and rapid technological change, organizations need to ensure that their employees have the skills and knowledge necessary to face the challenges of the future. Career development for human resources (HR) is a crucial aspect in the modern world of work. The aim of writing this article is to provide a comprehensive understanding of human resources (HR) career development strategies in the modern world of work. The method used in writing this article is to collect references from national and international journals via Google Scholar and summarize so that you can draw up conclusions. The results and discussion show that career development for human resources (HR) is a crucial aspect in the modern world of work. With increasing global competition and rapid technological change, organizations need to ensure that their employees have the skills and knowledge necessary to face the challenges of the future. The strategies used are competency assessment, training and development, mentoring and coaching, employee empowerment, as well as job rotation and enrichment. The conclusion of this article is that with strategies such as competency assessment, training and development, mentoring and coaching, employee empowerment, as well as job rotation and enrichment, organizations can ensure that their employees are ready to face future challenges and reach their maximum potential. Through a holistic and planned approach, career development not only  

The purpose of this research is to analyze the efforts and obstacles in overcoming the crime of baby dumping in Manggarai Regency. This research is empirical research, which is research conducted directly in the field and carried out at the Manggarai Resort Police and the Office of Women's Empowerment and Child Protection (DP3A) of Manggarai Regency. Data collection techniques used interviews and document/literature studies. The data used were primary and secondary data. The results of the data processing were analyzed descriptively qualitative. The results of this study show that: (1) The efforts made by the Manggarai Resort Police and DP3A of Manggarai Regency in overcoming the crime of baby dumping are Repressive and Preventive efforts. (2) The inhibiting factors in the efforts to overcome the crime of baby dumping in Manggarai Regency are the difficulty in identifying the perpetrators of baby dumping, limited human resources, facilities and infrastructure, agencies that do not carry out their duties properly, community conditions. 

This is an analysis using development theory related to Prabowo Subianto and Gibran Rakabuming Raka's campaign in the 2024 presidential election which uses Keritis Discourse Analysis, based on a linear view of economic growth which is based on modernization theory by taking four superior work programs. Government digitalization in Indonesia is considered a solution to increase the efficiency of public services, but challenges such as uneven development and limited human resources need to be overcome. Meanwhile, the plan to move the capital city by the Jokowi government and Prabowo's support shows a commitment to infrastructure development, but requires careful planning and serious handling of social, economic and environmental impacts. The maneuvers used by Prabowo emphasize strategic infrastructure development and improving the quality of human resources, while Gibran focuses on local economic empowerment and economic independence.    

The topic of bullying is never discussed from time to time, the phenomenon of bullying is like an epidemic or a rapidly spreading disease that causes many victims. The phenomenon of bullying is increasingly growing because currently it is a modern era that cannot be separated from technological developments which have positive and negative impacts. Television or social media shows are easier for school-age children to imitate, especially behavior that is considered not good. For example, a fight scene that ends in bullying. Bullying occurs at every school level, from elementary school, middle school, high school to university, both public schools and religious schools and Islamic boarding schools. Bullying is carried out by students, teachers, parents and also school principals with the majority of victims being students. In order to protect and prevent bullying, the government has issued many laws such as the Child Protection Law, the Children's Criminal Justice System Law, the Minister of Education, Culture, Research and Technology Regulations, the Minister of State for Women's Empowerment and Child Protection Regulations, Guidebooks and Programs Anti-bullying from each school and various forms of efforts to anticipate and prevent bullying in schools. In fact, the various regulations issued by the Government have not been able to overcome bullying behavior, which will even increase by 30% in 2023 compared to 2022. This research will complement other research that has been carried out previously, using a different perspective, namely with the concept of sustainability. activities through the PDCA (Plan, Do, Check, Action) system, which requires stakeholders (Government, Teachers, Parents, Students, Law Enforcement and all parties involved) to carry out systematic and holistic prevention efforts, which in every The steps taken must always be reviewed to find out whether the work plan made has succeeded in preventing or not being effective.  

The implementation of KKN is contained in the third point of the Tri Dharma of higher education. This is intended so that students can gain knowledge that is not available on campus. Apart from that, students also carry out community empowerment and service in their work areas from the knowledge they have gained on campus. The aim of this "MSME Palm Sugar Documentary Video" is to help palm sugar craftsmen promote their products using documentary videos which are made and then posted on social media so they can be seen by the public. Apart from that, this palm sugar product can also be known to many people through documentary videos that have been made, so that not only the local village community knows about this palm sugar product but also the entire Indonesian people. The work program "Video Documentary of Palm Sugar UMKM" is very influential in improving the creative economy of palm sugar UMKM to expand the marketing of their products. To be recognized by the general public.

Implementing Community Service (PKM) activities is very important because it will provide an introduction and knowledge about entrepreneurship. Empowerment and development of local potential through digitalization has become the main focus in Medokan Semampir RW 03. This research aims to explain the method of activities carried out in solving problems related to the development of MSMEs in the region. Through this activity method, it is hoped that empowerment and development of local potential can be achieved by improving the problems faced by MSME actors. Steps such as consultation with local authorities, direct approaches to MSME players, as well as providing education and assistance in the form of banners and stickers are expected to help improve marketing and branding of their products. Apart from that, by creating new business ideas such as making grass jelly iced milk, it is hoped that it can encourage innovation and creativity in local businesses. In the process, follow-up and monitoring of MSME actors as well as evaluation of work program results are carried out to ensure the success of implementing solutions and evaluating their effectiveness. It is hoped that the results of this research will provide benefits in improving the economy and strengthening local potential in Medokan Semampir RW 03. By utilizing digitalization and community empowerment holistically, it is hoped that it can create a conducive environment for the development of MSMEs and improve the quality of life of local communities.

Implementing Community Service (PKM) activities is very important because it will provide an introduction and knowledge about entrepreneurship. Empowerment and development of local potential through digitalization has become the main focus in Medokan Semampir RW 03. This research aims to explain the method of activities carried out in solving problems related to the development of MSMEs in the region. Through this activity method, it is hoped that empowerment and development of local potential can be achieved by improving the problems faced by MSME actors. Steps such as consultation with local authorities, direct approaches to MSME players, as well as providing education and assistance in the form of banners and stickers are expected to help improve marketing and branding of their products. Apart from that, by creating new business ideas such as making grass jelly iced milk, it is hoped that it can encourage innovation and creativity in local businesses. In the process, follow-up and monitoring of MSME actors as well as evaluation of work program results are carried out to ensure the success of implementing solutions and evaluating their effectiveness. It is hoped that the results of this research will provide benefits in improving the economy and strengthening local potential in Medokan Semampir RW 03. By utilizing digitalization and community empowerment holistically, it is hoped that it can create a conducive environment for the development of MSMEs and improve the quality of life of local communities.

In the era of globalization, companies not only focus on financial resources but also social and environmental aspects of their activities. Corporate Social Responsibility (CSR) is essential for companies to adapt and grow, foster relationships with stakeholders, mitigate risks, and create value for society. Interdisciplinary research is essential to understand the importance of CSR in business transformation. This research utilizes a qualitative descriptive research methodology. In CSR implementation, the presence of sustainable leaders is the presence of leaders who have a vision and mission can help companies in developing effective and sustainable CSR strategies. They can help companies in improving reputation and public trust, strengthening relationships with stakeholders, and opening new market opportunities. Stakeholder interest in CSR is an influence in improving CSR effectiveness and business transformation. They can increase community awareness and participation in development and empowerment efforts, and assist companies in improving effective and sustainable CSR strategies.

The presence of Muhammadiyah in Indonesian history has been an important part of the journey of social progress, education and social welfare. This article discusses the significant role of Muhammadiyah in encouraging Indonesia's development from time to time. This research uses a historical approach to analyze Muhammadiyah's role in fighting for independence, building educational infrastructure, and promoting the values ​​of social justice and prosperity. Key words such as "Muhammadiyah", "history", "role", and "progress" are the main focus in this discussion. The findings show that Muhammadiyah is not only a religious movement, but also a social force that has played a role in changing the face of Indonesia. Through inclusive education, community empowerment, and justice efforts, Muhammadiyah continues to contribute to advancing this nation. The implications of this research provide deep insight into how religious organizations can become agents of positive change in building a more civilized and advanced society.

The reasons why adolescents fall into the streets vary depending on the individual, with each individual having different problems and needs. Street youth usually earn their income by working on the street from multiple locations, which worsens their situation by creating a negative stigma from the community and uncertainty about their future. Therefore, their empowerment is necessary. The purpose of this research is to achieve an understanding of the roles, stages of the process, as well as the results achieved in the context of empowerment efforts through the Family Return Roadmap program. This research applies a descriptive qualitative approach. The data collection process was conducted through interviews, observation, and documentation. Purposive sampling technique was used to determine relevant informants. The research was conducted at Pondok Tasawuf Underground located in Ciputat Shophouse Complex. The results showed that the empowerment role of Pondok Tasawuf Underground aims to create change for street youth. To achieve this goal, they are given a program that focuses on economic and social aspects, called the Family Return Roadmap, and are supported by adequate facilities to support the implementation of the program. In the stages of the empowerment process, there is a process of forming behavioral awareness, transforming knowledge, and developing intellectual skills. The results of the program implemented in Family Return Roadmap have a positive impact on the economic and social independence of street youth after they participate in the program.

This research aims to analyze language errors in proposals for empowerment activities for people with hypertension. Qualitative methods are used in this research to explore and understand language errors that may be contained in the proposal. The data analyzed is a proposal for community empowerment activities for people with hypertension collected from various trusted sources. The analysis is carried out using a qualitative approach, where the researcher will in-depth identify, categorize and analyze language errors contained in the proposal. It is hoped that the results of this research will provide a better understanding of language errors that often occur in proposals for empowerment activities for people with hypertension, so that they can contribute to improving the quality of these proposals.   Keywords: analyze, errors, language, proposals

Cases of Dengue Hemorrhagic Fever (DHF) in Aceh Province are currently increasing, and Aceh Besar is one of the districts that has experienced a drastic increase in the last two years. There is a need for empowerment activities to increase community knowledge so that they can carry out prevention and improve their health status independently and sustainably. The aim of this community service activity is to provide understanding to the people of Bak Buloh Village, Kuta Baro District, Aceh Besar Regency, Aceh Province, about how to effectively eradicate mosquito nests as an effort to prevent dengue fever. The methods used are lecture, discussion and question and answer methods. The results of the counseling showed that there was a significant improvement in the majority of the people of Bak Buloh Village, after being given the Mosquito Nest Eradication (PSN) counseling. It is hoped that the relevant agencies, the Kuta Baro District Health Center, the Village and Cadres, can carry out more frequent outreach regarding the Eradication of Mosquito Nests (PSN) and the impacts it causes.

Law No. 19 of 2013 on the Protection and Empowerment of Farmers aims to improve farmers' welfare through various programs, including fertilizer subsidies. However, the distribution of subsidized fertilizers often faces issues such as misallocation, delays, and misuse. The Farmer Card (Kartu Tani), an innovation to facilitate the distribution of subsidized fertilizers, has significant potential to address these problems. This study aims to evaluate the effectiveness of the Farmer Card in the distribution of subsidized fertilizers, identify the challenges faced by farmers in its use, and propose solutions for the optimization of the Farmer Card. Using a descriptive qualitative approach through literature review, this study finds that the main challenges include technical issues, lack of socialization, bureaucratic hurdles, and farmers' distrust of new technology. Proposed solutions include enhancing technological infrastructure, providing intensive training for farmers, and simplifying administrative procedures. The study's results indicate that improvements in these aspects can enhance the effectiveness and transparency of subsidized fertilizer distribution through the Farmer Card.