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This study aims to determine how the level of compliance of MSME taxpayers after the change in PP No. 46 of 2013 to PP No. 23 of 2018. This research uses a descriptive qualitative approach with data collection techniques using interview and questionnaire methods using primary data. The results showed that almost some MSME already know the MSME tax regulations, both the old and the new regulations, so that MSME actors can understand the sanctions imposed on MSME and can affect the growth rate of MSME taxpayer compliance.

Management of Islamic Education is actually very helpful in efforts to improve the quality of educational institutions. Not only for Islamic educational institutions, but more than that, in addition to Islamic educational institutions, they can also study and apply Islamic education management. Not only madrasas have the right to apply Islamic education management, but public schools can also apply it to improve the quality of the school itself. Islamic education management that is applied in the operations of an educational institution (school) and used as a complement to the implementation of national education management will definitely support the achievement of improving the quality of educational institutions. Because it is indeed a complement and perfecter, if the management of Islamic education is applied in line with the management of national education, an increase in the quality of educational institutions can be immediately realized. The need for efforts to apply management of Islamic education in an educational institution (school) as an effort to improve the quality of educational institutions is not without reason. Precisely because the management of Islamic education is a complement and complement to the management of national education, it is necessary to implement management of Islamic education along with national education management.

The development of this thinking ability through education, with education students can make the best use of the information they have. The observation results show that most of the teachers have not used HOTS-based assessments. This is very concerning because students are only fed by learning with the old pattern, namely students are only learning objects with the lecture method. The aim of the training is to increase teachers' understanding of assessment, increase teachers' understanding of the HOTS-based assessment concept and efforts to improve teachers' skills in developing in learning evaluation. Training methods Lectures and demonstrations. The success of the implementation of this training is determined based on pre-test and post-test data using a Likert scale. The results of increasing the pre-test and post-test scores in this community service activity show the criteria of "very good" which means that there is an influence of the activity on the ability of junior high school teachers in preparing HOTS-based assessments.

In general, the development of the Integrated Security System (SKPT) in its implementation still experiences synergistic weaknesses between the networks formed, and actually tends to affect the level of effectiveness. This has resulted in many processed food products, especially PIRT that do not have distribution permits, due to various factors and constraints that occur in the field, in addition to law enforcement that is still not optimal, especially those related to the implementation of distribution permit provisions that have not been able to reach all producer communities. PIRT. With the socialization of the PIRT distribution permit, it is hoped that it can further increase the effectiveness of the implementation of the food safety system, which at the same time seeks efforts to improve the SKPT as an ideal and effective policy format, and qualitatively can also further enhance efforts to protect food consumers.

This research is motivated by the results of preliminary observations that the Implementation of Sustainable Food Agriculture seems too forced, without any review of the existing situation and conditions. In Regional Regulation Number 1 of 2014 concerning the Implementation of Sustainable Food Agriculture, it is known that there is a clause on sustainable food land zoning, whereas the existence of the Regional Spatial Plan (RT RW) which is the reference is in the process of technical review related to the formation of the New Autonomous Region of Pangandaran Regency. As a result of all that, it is indicated that the quality of agricultural products is not being considered, whereas the main purpose of the regulation is to improve the quality of food crops. The method used is a qualitative descriptive research method. The population in this study was 10 people. The results of the study obtained are as follows: (1. The implementation of Regional Regulation Number 1 of 2014 concerning the Implementation of Sustainable Food Agriculture in Ciamis Regency is said to be effective if it meets the criteria for effectiveness such as the existence of policy objectives or targets, the existence of activities or activities to achieve objectives, and the existence of activity results. (2. The obstacles faced by the government in the implementation of Regional Regulation Number 1 of 2014 concerning the implementation of sustainable food agriculture are the status of land ownership owned by individuals; inventory and determination of land that may not be converted are difficult to carry out; the application of incentives and compensation is very difficult to implement; protection and empowerment of farmers; financing in the protection of food agricultural land requires a lot of money/funds. (3. The obstacles faced by the government in the implementation of Regional Regulation Number 1 of 2014 concerning the implementation of sustainable food agriculture are the status of land ownership owned by individuals; inventory and determination of land that may not be converted are difficult to carry out; the application of incentives and compensation is very difficult to implement; protection and empowerment of farmers; financing in protecting agricultural land requires a lot of money/funds. (4. Efforts made by the government in implementing Regional Regulation Number 1 of 2014 concerning the Implementation of Sustainable Food Agriculture, are Sovereignty of agricultural land by the State; Financing the implementation of sovereign food agriculture, the authority is assigned to the central level; and the authority to organize food agriculture must be returned to the central level.

This research is based on the results of preliminary observations that in order to achieve success and effectiveness in the implementation of Regional Autonomy, it is necessary for the Regional Government to be prepared in all fields, including the readiness of human resources to be able to answer the challenges in the implementation of Regional Autonomy. In addition, what is no less important for the implementation of Regional Autonomy to run effectively is how regions can explore and empower existing regional potentials, so that in terms of finance which is the main element in running regional government, independence can be achieved. The method used is a qualitative descriptive research method. The population in this study was 5 people. The sampling technique used a purposive sample technique, thus the sample in this study was 5 people. The data collection technique used a questionnaire. The results of the study are as follows: The Regional Original Income Increase Program in Supporting the Implementation of Regional Autonomy in Cilacap Regency has been effectively implemented through intensification and extensification programs that are quite effective in boosting the increase in Regional Original Income (PAD), and the Central Government's control of programs carried out by the Regional Government in an effort to increase regional income. The obstacles faced are the lack of existing human resources, both in quality and quantity; Frequent changes in higher legal regulations that disrupt the process of collecting regional revenue; Facilities and infrastructure that are still inadequate in carrying out the task of collecting regional revenue; Lack of understanding of laws and regulations on taxes and levies from the community; Weak law enforcement efforts against taxpayers and levy payers Efforts made to overcome obstacles in the program to increase Regional Original Income in supporting the implementation of Regional Autonomy in Cilacap Regency, are In increasing Regional Original Income (PAD) the Cilacap Regency Government has carried out the following: Improving the quality of human resources/collectors through functional training. Conducting research and reviewing regulations in the field of revenue to be adjusted to applicable laws and regulations. Improving facilities and infrastructure in order to support regional revenue collection. Conducting counseling to the community, especially to taxpayers and levy payers

This research is motivated by the results of preliminary observations that the Delegation of the Regent's authority to the Sub-district Head has not been running optimally. The improvement of public services is still not optimal. Limited facilities/infrastructure in the sub-district. The number of employees in the sub-district is still limited. Not all SKPDs that delegate authority have technical instructions for the implementation of the delegation of authority by the sub-district. The method used is a qualitative descriptive research method. The sampling technique uses a purposive sample technique, thus the sample in this study was 5 people. The data collection technique uses a questionnaire. The results of the study obtained are as follows: The Effectiveness of the Delegation of Part of the Regent's Authority to the Sub-district Head in Improving Public Services (Regent Regulation Number 18 of 2010 Concerning the Delegation of Part of the Authority from the Regent to the Sub-district Head) has been implemented well, especially in the implementation of aspects of licensing, recommendations, coordination, coaching, supervision, facilitation, and implementation. The implementation of Public Services according to Regent Regulation Number 18 of 2010 concerning the Delegation of Part of the Authority from the Regent to the Sub-district Head has been implemented well, such as in terms of service procedures, service time, service costs, service products, service facilities and infrastructure, and the competence of service officers. The obstacles faced by the Sub-district Head in the effectiveness of the delegation of Part of the Regent's Authority to the Sub-district Head in improving public services in the Sub-district in Ciamis Regency are Limited budget; Lack of facilities and infrastructure to support public services; Lack of human resources; Many human resources do not yet have competence; Lack of public awareness to make permits; not all technical instructions have been made regarding the delegated authority; There are still requirements that must be completed at the Regency level, whether permits must be made immediately at the sub-district, so that it hinders the completion process and the completion time becomes long. Meanwhile, the results of observations show that the number of service providers is still very limited, where each officer has their own main duties and functions. Efforts made by the Sub-district Head to overcome obstacles in the implementation of the delegation of Part of the Regent's Authority to the Sub-district Head in improving public services in the sub-districts in Ciamis Regency, are to increase the budget; complete and improve facilities and infrastructure to support services to the community; propose additional human resources; improve human resource competency through coaching and training; increase public awareness to make permits through socialization; request clear technical instructions regarding the delegated authority; in the completion process and completion time are made easier by assigning district employees to carry out services in the sub-district.

This service is carried out at junior high/equivalent level schools in Lhokseumawe City. Based on the results of initial observations through interviews, it was found that virtual practicum activities are still rarely carried out in a number of schools in Lhokseumawe City. To provide a learning space outside the classroom, virtual practicum is a learning solution when students need knowledge outside of learning hours. This service is carried out in depth towards a situation or condition in a systematic way starting from making observations, collecting data, analyzing information and reporting results. The results of the dedication were obtained through a closed questionnaire which was used to find out things that support the implementation of virtual practicum. From the results of the questionnaire, it was found that the implementation of learning through virtual practicum books was very effective, this can be seen from the final practicum report, students obtained a score of 100%, which means students understand the use virtual books and able to make the final practicum report perfectly

Each individual must have their own awareness and play an active role in practicing PHBS (Implementation of Clean and Healthy Living) in everyday life. All health behaviors are carried out with awareness so that family or family members can help themselves in the health sector and play a role in activities in the community. The main aim of the PHBS movement is to improve the quality of health through an awareness process which is the beginning of individual contributions in living clean and healthy daily life behavior. The general benefit of PHBS is that it increases people's awareness of wanting to live a clean and healthy life. This is so that people can prevent and overcome health problems. Apart from that, by implementing PHBS the community is able to create a healthy environment and improve the quality of life. This includes the elderly group (elderly). The elderly are an age group that has experienced decline in many aspects, namely physical, psychological and social. The existence of these limitations will greatly affect the ability/independence in implementing PHBS. The lives of aging seniors need to be managed well, emphasizing the concept of active aging, maintaining independence and quality of life in the last third of life.

DDOS (Distribute Denial of Service) is a type of structured attack. This attack has been around since 1990. DDoS attacks are capable of paralyzing servers by flooding network traffic and causing it to go down. To overcome this problem, the way to detect DDoS attacks has several methods and algorithms, one of which is the Artificial Neural Network algorithm and uses the Machine learning method due to the fast computing process, high accuracy, and this research uses the SKKNI research method Number 299 of 2020. The analysis was carried out uses training data from the latest dataset, namely CICIDS2017, which is a development of a previously existing dataset. DDoS attack detection testing using the confusion matrix method obtained bot precision of 0.99, recall of 0.99, and f1score of 0.99, 3

The development of information technology provides opportunities for educators to create more efficient and interactive learning evaluation media. This study aims to design and develop a computer-based test media using Wondershare Quiz Creator as a tool to support online learning. The research method used is Research and Development (R&D) with a waterfall model, which includes the stages of needs analysis, design, development, testing, and implementation. The results show that the developed test media is capable of providing various types of questions, such as multiple choice, short answer, true-false, and matching, and is equipped with features such as automatic feedback, time settings, and exportable test results. User testing indicates that the media is easy to use, responsive, and effective in supporting the learning evaluation process in online learning. In addition, educators can quickly create, manage, and distribute tests through digital platforms without requiring advanced technical skills. Thus, the use of Wondershare Quiz Creator has proven to be an alternative solution for providing practical and interactive computer-based test media that supports improving the quality of online learning. This research is expected to serve as a reference for educators in utilizing technology to enhance the effectiveness of learning evaluation

Indonesia is one of the countries with a high stunting rate. In Indonesia, the strategy to accelerate the reduction of stunting is carried out by involving various figures from the government, academia, the private sector, the community, philanthropy and the mass media, and is coordinated by the Vice President. The aim of this research is to find out the implementation strategy for reducing stunting in Kosambironyok Village, Anyar District, Serang Regency in 2022. The type of research used is a qualitative method. The data sources used in this study are primary and secondary data. The informants who played a role in this study consisted of 2 groups, namely the group of informants and the group of key informants. The results of this study indicate that health workers at the Puskesmas, District officials and village officials understand their respective roles in working together to accelerate the reduction of stunting. It is hoped that all health workers will take an active role with the government in implementing the program to reduce stunting rates in toddlers. The stunting reduction program can be carried out by conducting socialization regarding the process of preventing stunting from an early age and how to overcome it.    

This classroom action research was carried out to improve the learning process which was not yet optimal and the low learning outcomes in class V of SD Negeri Marga Cinta Kab. East Oku.  This research aims to evaluate the effect of applying the demonstration method on students' understanding and learning outcomes regarding science subjects regarding animal and human movement organs. Implementation of improvements was carried out in two cycles, namely Cycle I on 06 May 2022 and Cycle II on 08 May 2022. In Cycle I, there were several problems that arose during the learning process so that the expected goals were not achieved optimally. Only 63.6% of the student data obtained scores above the requirements for completeness or (KKM). However, in Cycle II, the learning process becomes more conducive and the expected goals can be achieved well. The demonstration method has succeeded in increasing students' enthusiasm, activeness and learning outcomes very satisfactorily, achieving a success percentage of 100%. This shows that the application of the demonstration method effectively increases students' understanding and learning outcomes in the science subject material on animal and human movement organs in class V of SD Negeri Marga Cinta Kab. East Oku. These results indicate that the demonstration method can be an effective alternative in improving student learning outcomes in animal and human movement organs.

In Indonesia, now it doesn't look at gender differences, meaning that in this era it's not only men who can make decisions in doing business, but women can make decisions and to pursue the businesses they own. Currently, single parent women can also have a business to meet family needs and participate actively in social life, government organizations or local organizations. Therefore the district government. Sidoarjo provides assistance through the Independent Women's Business Card (KURMA) program for single parent women to create and advance their businesses. With the implementation of this program, many women experience confusion in creating new UMKM and developing their businesses. The purpose of this socialization is to assist women in providing UMKM business ideas, reducing women's poverty, increasing women's income, increasing knowledge and knowledge along with the quality of human resources, especially women. Apart from that, our goal is to invite the women's community to become a community that is friendly to banks and the economy.

The aim of the research is to determine the level of capability of the Human Resources (HR) apparatus at the Maros Regency Youth Sports and Arts Service (DISPORI). And to find out the policies for developing human resources for personnel at the Maros Regency Youth Sports and Arts Service (DISPORI). The research methods used are quantitative and qualitative research methods. The results of the research are that the Human Resources development policy for the apparatus at the Maros Regency Youth, Sports and Arts Service has been running well in accordance with applicable personnel procedures and regulations. This can be seen from the implementation of the HR development policy for personnel at the Maros Regency Youth, Sports and Arts Service. The policy of developing human resource capabilities for the apparatus has goals and objectives, namely development and improvement as well as carrying out the main tasks and functions as government officials so that they can meet predetermined standards while being able to make decisions independently and professionally based on a spirit of service and changes in attitudes that lead to further development. openness, attitude of serving and protecting the public as the main duties and responsibilities.  

The prevalence of stunting is one of the biggest nutritional problems among toddlers in Indonesia. The proportion of short and very short nutritional status in babies under two years old (baduta) reached 29.9% or higher than the 2019 RPJMN target, which was 28%. Stunting due to malnutrition that occurs in the First 1000 Days of Life (HPK) notonly causes obstacles to physical growth and increases vulnerability to disease, but also threatens cognitive development which will affect children's intelligence and productivity levels.Objective: To know the nutritional status of children under five, especially related to stunting, to increase parents' knowledge about stunting, to raise public awareness of the dangers of stunting.The activities consist of preparation stages, implementation of counseling which begins with filling in the pre-test questionnaire and ends with filling in the post-test questionnaire, as well as the evaluation stage.

The roles and functions of quality management, known as total management quality, can be interpreted as a system that helps an organization, hospital, or business entity to oversee every activity and duties and responsibilities needed to maintain the quality or quality of service. Efforts to improve the quality of health services are the most important step to increase the competitiveness of Indonesian businesses in the health sector. The purpose of this theoretical review study is to find out how the role and function of the quality of health services in hospitals. The method used is a theoretical review by analyzing and comparing existing theories. The results of this theoretical review study are the role and function of quality as an effort that is carried out continuously, systematically, objectively, and integratedly in determining problems and causes of health service quality problems based on predetermined standards with effectiveness, efficiency, protection and acceptance of health services. It can be concluded that service quality and good quality will greatly influence health services in hospitals. Patients getting comprehensive health services will increase patient satisfaction in the treatment program so that the quality of health services will increase. Hospitals also need to improve the quality of quality health services. Quality also has a function as a reference or benchmark in managing the quality provided by a hospital. So that in its implementation it is necessary to carry out monitoring and evaluation.

Hospitals in guaranteeing good service quality and patient safety must be proven through accreditation. Accreditation is carried out by submitting an application to the Hospital Accreditation Commission (KARS). Hospital Accreditation is a way of monitoring the implementation of measuring hospital performance indicators. The purpose of writing this scientific article is to find out the importance of improving the quality of hospitals, especially for hospital structures and health workers. The method in this scientific article is to compare cases from several hospital studies that apply the accreditation process and the literature collected at the editing (re-examination) stage. The data is then processed and analyzed and conclusions drawn. The findings from the study of the application of hospitals in the importance of holding accreditation are to improve the quality of hospital services, improve hospital patient safety, increase protection for patients, the public, human resources for hospitals and hospitals as institutions and support government programs in the health sector. It can be concluded that the importance of hospitals carrying out accreditation is to ensure good service quality and patient safety must be proven through accreditation. Accreditation is carried out by submitting an application to the Hospital Accreditation Commission (KARS). Suggestions made for hospital agencies, namely hospitals that have obtained national accreditation status are required to make strategic improvement plans in accordance with the surveyor's recommendations to meet hospital service standards that have not been achieved.

. The purpose of this article is to establish the development of the legal theory and doctrine of Piercing The Corporate Veil in the law on limited liability companies. The legal reform of legal persons can be traced back to two milestones in the history of legal persons, namely, firstly, the emergence of the theory of legal persons, which focuses on the personalization of legal persons as if they were persons, and secondly, the emergence of the corporate law doctrine known as Piercing the Corporate Veil, which is motivated to reveal the legal veil of the persons behind the company, namely, shareholders, directors and managers. The research method is normative law with a normative approach), concepts and cases. The results of this study can be attributed to the fact that the principle of piercing the corporate veil supports the implementation of the GCG to prevent the abuse of shareholder power. The principle of piercing the corporate veil can limit or prevent unlawful acts committed by shareholders, commissioners and directors who exploit corporate opportunities for personal gain or misuse of corporate assets. The conclusion of this study is that the legal effect of the principle of piercing the corporate shield on the liability of the PT, if violated, has the effect of limiting the liability of the company to unlimited liability (unlimited liability) up to the personal assets of the shareholders.

The program This education mentoring program is an ongoing effort in which different stakeholders work together to achieve the goal of better education for the community. for the Community The school curriculum based on the project of strengthening the profile of pencasila learners (P5) has been implemented in the aftermath of the pandemic. It is necessary to provide assistance in making tools to prospective teachers. The condition of teachers in the school The condition of teachers in the school is still only 20% who have understood the implementation of the P5 while the rest still do not understand P5 at all. The purpose of this activity is to provide provisions and assist teachers to be able to develop appropriate learning tools. appropriate learning tools. One of the benefits that teachers get from this mentoring activity is refreshing their knowledge. knowledge refreshing. This benefit has a positive impact and will definitely improve the quality of the school in the future. school in the future