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This research is to find out the Analysis of Internal Control Mechanisms to Realize Accountability and Transparency at the North Sumatra Regional Civil Service Agency Office. The method used in this research is descriptive method with qualitative research. The data collection technique used in this study was through direct visits to the subjects who were the source of the data by conducting observations, interviews and documentation. The interviews conducted were direct interviews with the Head of the General Affairs and Personnel Subdivision, and the Head of the Apparatus Performance Assessment and Award Evaluation Division at the North Sumatra Regional Civil Service Agency. The results of this study indicate that the internal control system implemented at the Regional Civil Service Agency of North Sumatra is very good with a performance achievement of 90% -100%. The internal control mechanism at the North Sumatra Regional Personnel Agency can realize accountability and transparency, the availability of information that can be accessed easily is and the accountability written in the Government Agency Performance Report is proof of the realization of accountability and transparency.  

This study aims to determine the management system for School Operational Assistance Funds at UPT SDN 10 BITTUANG, Tana Toraja Regency. This research uses qualitative descriptive research with data collection procedures in the form of documentation and interviews with the school principal, treasurer and school committee. Based on the results of the analysis, it is concluded that the 2022 School Operational Assistance Fund (Regular BOS) is IDR. 76,230,000 (Seventy Six Million Two Hundred and Thirty Thousand Rupiah) using School Based Management (MBS) and is in accordance with the BOS Fund financial management system and implemented with Government Regulations starting from planning in preparing the School Activity Plan and Budget (Year RKAS 2022), the use of BOS funds is in accordance with the 2022 BOS technical instructions, and reporting of BOS funds is made at each stage and at the end of the BOS fund period to be reported to the Regency and Ministry BOS Teams sent via email

Waste management in Karang Bawang Village is only transported by garbage officers, garbage transportation is carried out once a week or twice still using the transportation system, then disposed of to the landfill. The problem found in Karang Bawang Village is that there is organic waste that is disposed of carelessly and not managed specifically so that the waste causes environmental problems such as unpleasant odors, damaging the scenery, as a hotbed of disease and others. One way of processing waste is by processing the waste into liquid organic fertilizer. Liquid organic fertilizer (POC) is a solution resulting from the decay of organic materials derived from crop residues, household waste, animal urine, animal and human waste. In this community service activity, a training method for making liquid organic fertilizer was carried out with PKK women in Karang Bawang Village. The results of this community service can increase knowledge for PKK mothers to be able to utilize the remains of household waste to make liquid organic fertilizer which can be used to fertilize plants. And as an effort to utilize abundant household waste and reduce household waste in the community.

Gender equality is a social construct related to the roles, rights, and characteristics of women and men in society that can change with evolving social dynamics. In Indonesia, gender equality issues are also tied to the principle of justice, which is an integral part of the state ideology, Pancasila. Customary law, on the other hand, is a legal system that develops within specific communities and is not always codified. Customary law in Kemang Indah Village, Riau, is strongly influenced by Islam and Islamic identity. The people of Kemang Indah Village are indigenous to the Kampar tribe and have a historical connection with Minangkabau, with strong Islamic influences evident in their customary law. This research aims to understand the relationship between customary law and the concept of gender equality in Kemang Indah Village. The results of the study show that the village community has successfully harmonized these two principles. Women in Kemang Indah Village have strong roles, even becoming leaders at various levels of community organization. They are also empowered to pursue their interests and talents, with facilities aligned with the applicable customary law. This is evidence that customary law principles can be integrated effectively with the concept of gender equality in the context of Kemang Indah Village. Thus, gender equality and customary law can coexist and mutually support each other in creating a fair and equal society in Kemang Indah Village.    

The socialization of hydroponics to the village community is an effort to develop the independence and welfare of the community by improving knowledge, attitudes, skills, Hydroponics is a cultivati Wick hydroponics is a simple hydroponic method that uses a wick as a link between nutrients and the roots of the growing media. This activity was carried out in Tanjung Simandolak Village, Benai District, Kuantan Singingi, Riau. This activity began with a theoretical and practical explanation with pakcoy mustard plants as an example, the practice carried out starting from seed sowing, wick system, transplanting and continued with a discussion session. The results of this activity are that the Tanjung Simandolak village community knows hydroponics in general, wick system hydroponics, plant maintenance, handing over hydroponics to the This activity adds to the knowledge and insight of the Tanjung Simandolak village community about hydroponics and can spread and teach the knowledge.

Village development plan preparation activies are carried out using a database that is already in the SID. Some of the data that will be used is village facilities and indrastructure data. The aim of this years PKM activity is to Provide Guidance to village government officials in preparing village development plans based on village facilities and infrastructure data in the SID. The method that will be used by the PKM team will be carried out in two stages of activity. This stage of activity begins with the preparation stage and then continues with the implementation stage. Preparation stage activities include: Coordination with village Apparatus, division of colloborative tasks with village apparatus and PKM team, collection and grouping of digital and non digital data, compilation of facilities and infrasrtucture data in SID. Meanwhile the activity implementaion stages include.: Evaluation of the previous RPJMDes, formation of the drafting tea, meeting of the drafting team in the context of aglining develpment policy direction, preparation of planning and design of the RPJMDes, determination of the RPJMDes. The impact of this activity is (1) The village has a village development planning document refeering to the complete, accurate and up to date condition of village facilities and infrastructure via SID. (2) The village has village government officials who are skilled at managing the village information system and utilizing it to improve community contributes to the preparation of village development planning by providding information directly through SID.

This significant increase in maximum temporal arterial blood pressure is referred to as hypertension. An average systolic blood pressure greater than 140 mmHg, or a systolic blood pressure greater than 90 mmHg, is referred to as hypertension. can also be further understood as an anomaly in capillary circulation pressure. Based on the type of high blood pressure, its causes can be divided into two categories: primary hypertension and secondary hypertension. The purpose of this study was to determine the impact of gymnastics (prolanis gymnastics) on heart health fluctuations in gymnastics participants in the Karangasem elderly gymnastics environment. The methodology used in this study was quasi-experimental analytic. The current study used original data collected from a sample of 17 people. April to June 2023 is the completion time of this study. Based on the mathematical analysis shown in Table 2, there was a considerable difference between systemic blood pressure and heart rate (p < 0.05), indicating that prolanis exercise had an impact on systolic blood pressure. However, there was actually no significant change (p>0.05) in systolic blood pressure. Based on analytical analysis, there were significant changes in systolic blood pressure and pulse rate (p < 0.05), indicating that prolanis exercise had an impact on systemic blood pressure. However, there was actually no significant change in blood pressure (p>0.05) in diastolic blood pressure. The Prolanis programme had an impact on systolic blood pressure, but no changes were seen in respondents in Karangasem Village in diastolic blood pressure measurements

This study aims to analyze the perception and intensity of use of QRIS (Quick Response Code Indonesian Standard) among MSMEs (Micro, Small, and Medium Enterprises) in Pekalongan using descriptive qualitative research methods. QRIS is an electronic payment system that allows MSMEs to receive payments via QR codes that can be scanned using a banking application or digital wallet. Through a descriptive qualitative approach, this study involved in-depth interviews with MSMEs owners and managers in Pekalongan to understand their perceptions of QRIS and their intentions in using this payment system. The researcher will use a structured interview guide to collect data on the knowledge, experience, and attitude of MSMEs towards QRIS. Data collected from interviews will be analyzed using descriptive analysis techniques, where findings and patterns arising from interviews will be identified, grouped, and interpreted. This analysis will provide a more in-depth insight into the perception and intensity of QRIS use among MSMEs in Pekalongan City. The results of this study are expected to provide a more in-depth understanding of the factors affecting QRIS adoption among MSMEs from their own perspective. The resulting information can be used to develop better strategies and policies in promoting QRIS use among MSMEs. In addition, the results of this study can also provide valuable input for banks, governments, and other stakeholders in expanding QRIS adoption and increasing financial inclusion in the MSME sector in Pekalongan City. It is hoped that this study will contribute significantly to the development and further understanding of QRIS implementation among MSMEs and help create a more efficient and inclusive payment ecosystem for MSMEs in Pekalongan City and the community as a whole.  

This study incorporates classroom action research as a means to ascertain the enhancement of student learning results. The participants in this study consisted of 29 students enrolled in the XI IPA class at SMA Negeri 1 Touluaan. The study was conducted over two cycles. The findings from the initial cycle of research indicated that the students' learning outcomes were fully achieved, with a completion rate of 51.72% or 15 students successfully completing their courses. In contrast, the findings of this study reveal that the implementation of the Discovery Learning model, supported by audio-visual media, in teaching the respiratory system in human biology can enhance the learning outcomes of 11th-grade students in SMA Negeri 1 Touluan.

Advances in banking technology are currently very rapid, such as the emergence of digital payment methods. This digital method is enough to help humans,especially in terms of the economy, such as making transactions easier. The methodused in this research is descriptive qualitative analysis. The data collection technique in this study was by interviewing the issues discussed. This research discusses the perspective of generation Z on banking technology. The existence of banking technology certainly helps the efficiency of its users, because it can make it easier for users. Users of banking technology can certainly use it at any time without worrying about the privacy of personal data, because the service system is good and also maintains an image.    

. In the development of this massive information system, all countries in the world are competing to modernize to benefit their countries, not only in the form of technology, but also into the economic field. In the economy is also known as a payment system that can be carried out by a person or a company in making transactions and so on. Transactions in the realm of companies can also be associated with the payment of salaries to employees or laborers. In paying wages to employees, of course, you can use any currency depending on the agreement by both parties, namely the company and the employees themselves. For example, payments using Bitcoin as a means of paying wages or salaries to laborers. This research uses an analytical descriptive method in the form of a literature study by discussing how the legality of Bitcoin in Indonesia as a means of payment and how to guarantee employee rights paid through Bitcoin..

This community service is located in Mulyoagung Village, Dau District, Malang Regency. The problem faced by partners is the lack of a guarantee of business legality. The next problem is product packaging and labels that are less attractive and do not meet standards, which make it difficult to market products. Solutions that can be proposed with training and assistance to obtain a business license or business legality certificate are in the form of business identification numbers (NIB), home industry food production certificates (SPP-IRT), labels and brands, and product halal guarantees. There is training and assistance in making product packaging and labels, considering that packaging is a very important factor for maintaining quality and attracting customers to buy products when they are marketed. In addition, training and assistance for entrepreneurs in using information technology to market products to a wider market online and offline.

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.

This study aims to examine the effect of corporate social responsibility and capital intensity on tax evasion by using research samples of mining sector companies listed on the Indonesia Stock Exchange in 2019 - 2020. The taxes levied by the state function as the main source aiming to finance public expenditures and function as a tool to regulate and implement policies in the social and economic fields and to be used for the greatest prosperity of the people and the people. The phenomenon of tax avoidance in Indonesia can also be seen from the tax ratio (Tax Ratio). Tax collection performance can be seen from the ratio of taxes collected by the state. Tax avoidance is a saving on the amount of tax payable, individual and corporate taxpayers use the weak points of existing tax rules, in carrying out their tax management. Tax avoidance is also associated with tax planning, both of them use legal means to reduce or even eliminate tax obligations, but from a tax policy point of view, neglecting tax avoidance practices can result in injustice and reduced efficiency of a tax system. . The results obtained from this study are that corporate social responsibility has a negative effect on tax evasion. Meanwhile, capital intensity has no effect on tax evasion. This study uses a quantitative approach. This test is done with linear regression

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.    

This study aims to analyze the ijarah system implemented by GrabBike drivers in Medan City related to the electric motorcycles used in their services. The research method used is a qualitative method conducted by direct observation, interviews with Grab drivers, and analysis of related documents. In Islam this economic system is referred to as ijarah, which means a contract of transfer of use rights to goods or services, through the payment of rent wages, without being followed by the transfer of ownership (ownership milkiyyah) of the goods themselves. The results showed that Grab has used the ijarah al-a'yan (muthlaqah) system as a rental method. In this ijarah system, the company rents electric motorbikes to drivers with a daily rental fee of Rp50,000.

Coronavirus is an infectious human disease caused by Severe Acute Respiratory Syndrome Coronavirus-2 (SARS-CoV-2). D-dimer affects the mortality rate of COVID-19 patients due to an impaired immune system and an excessive inflammatory process that leads to tissue damage, leading to death conditions. The increase in COVID-19 severity correlates with an elevation in D-dimer levels. Elevated D-dimer levels have become an important marker in monitoring the condition of severe COVID-19 patients, as they are associated with worse outcomes and increased mortality in severe COVID-19 cases. To determine the relationship between D-dimer levels and mortality in severe COVID-19 patients.This research used a descriptive and analytical study with a cross-sectional design to determine the correlation between D-dimer levels and mortality in severe/critical COVID-19 patients. Data were obtained from secondary sources of medical records of confirmed severe/critical COVID-19 patients at Dr. Pirngadi Regional General Hospital. There is a correlation between D-Dimer levels and mortality in confirmed severe COVID-19 patients with moderate severity. A significant association exists between elevated D-Dimer levels and mortality in confirmed COVID-19 patients with moderate severity. This study also indicated that there are more male COVID-19 patients compared to females. Older individuals (elderly) in this study, aged over 45 years, are more likely to be infected with COVID-19 compared to those under 45 years of age.

The development of puemla learning media on the material of practicing the Pancasila precepts of Pancasila learning subjects in grade 2 elementary schools is intended to facilitate understanding of the material, obtain meaningful learning and increase motivation in learning. Learning media is a learning tool that helps students improve their thinking, attention, and abilities or skills. the method used is 4D which consists of define, design, develop, and dessiminate. (1) the defining stage of define is to conduct a needs analysis on students, which aims to find out the basic problems needed in the development of learning media and to find out about the advantages and disadvantages of learning media used by teachers so far, media analysis, and analysis of students, (2) the design stage of design that is done first is to choose material that suits the characteristics of students, (3) the development stage of develop is the process of creating it into reality, (4) the spread of dessiminate is a real rarity whether the learning system that is built is successful, in accordance with expectations or not. The results showed that puemla learning media can increase the motivation of students and in accordance with the characteristics of students who can be used as a means of supporting the learning process as evidenced by the evaluation of the board of teachers at SDN Klagen, Wilayut village, Sukodono District and the enthusiasm of students in grade 2.

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

The decision to subscribe to the internet network at PT. Garuda Media Telematics, consumers consider product quality and ratings to get satisfaction. The company uses a cable network system (Fiber Optic) which has a speed compared to ordinary cable, which means that it can transfer data at high speed and the cost of installation and operation is relatively low. The method used in this study is a quantitative research method. The population used was 100 respondents, then the number of samples used in this study were 80 customers in 1 hamlet area using nonprobability sampling technique. The collection of data used in this research are observation, interviews, documentation, and questionnaires. Data analysis techniques using data quality test, classic assumption test, multiple linear regression analysis and hypothesis testing. The results of this study indicate that: (1) Product quality has no positive and significant effect on customer satisfaction at PT. Garuda Media Telematics Kec. With. (2) Customer Value indicates a positive and significant influence on customer satisfaction at PT. Garuda Media Telematics Kec. With. (3) Product Quality and Customer Value indicate that simultaneously have a positive and significant effect on customer satisfaction PT. Garuda Media Telematics Kec. Bareng.   Keywords: Product Quality, Customer Value, and Customer Satisfaction