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This research aims to determine the impact of lack of transparency in regional financial management on local development and community welfare and accountability will remain a topic of concern in society. The public does not want acts of corruption to occur in government, because acts of corruption will not only be detrimental to state finances, they will also have an impact on hampering state development and reducing the level of social welfare. This type of research is a literature study. Library study activities related to methods of collecting library data, reading and taking notes and processing research materials. The results of the research inform that the phenomenon of non-transparency in the areas of budgeting, personnel, procurement of goods and services is certainly a fact that must be revealed based on the facts that can be observed and witnessed in various implementation of the main duties and functions of government employees. The cause of non-transparency in the various fields mentioned above is because there are factors that hinder the realization of transparency in the implementation of clean, authoritative and responsible regional government. Keywords: Transparency, Finance, Society

Setting prices is a crucial step in ensuring the operational viability of a learning institution. The price of educational services will inevitably be impacted by the current boom in the education sector, which is marked by offers of numerous programs and more facilities. The purpose of this study is to learn more about how much educational services cost. Using books, journals, and other literature as well as reading sources and references from the internet, a qualitative research methodology was employed (library research). The research's findings led to the conclusion that pricing strategies for educational services can be based on value (value-based pricing), competition (competition-based pricing), or cost (cost-based pricing).

This research aims to improve students' initial reading skills using audio-visual media in class I UPTD SDN 145 Inpres Pampangan. This research is Classroom Action Research, the subject of this research is class 1, totaling 30 students consisting of 18 boys and 12 girls. This research was carried out for 3 weeks. The implementation of this action was carried out during three 3 teaching and learning process meetings and at every third meeting there was a learning evaluation results test. This research was carried out as part of the Teaching Profession Strengthening (P2K) activities which started on September 11 2023 for the 2023/2024 academic year. The results of the research show that during the learning process there is a change in students' attitudes during the learning process in accordance with the results of observations, namely by applying reading skills through audio-visual media assisted by image media, it can increase students' self-confidence to ask both the teacher and their friends about material they don't know. understandable and can increase student attendance, and improve student reading skills with audio-visual media. So, beginning reading skills through audio-visual media are suitable for use in this class. This can be seen from the increase in learning outcomes for class I students at UPTD SDN 145 Inpres Pampangan, after learning initial reading skills through audio-visual media.    

The aim of this research is to study how digital literacy impacts the ability to read and write Indonesian from various literary sources. The ability to access, understand, use and create information through the use of digital technology is known as digital literacy. The ability to read and write in Indonesian is the ability to understand and create texts in that language, both online and offline. This study uses a qualitative method with a literature or literature study design. Data sources for this research come from various articles, books, journals and reports related to the research topic. Content analysis techniques were used to analyze the data. The research results show that digital literacy can increase students' motivation, interest and skills in reading and writing Indonesian texts.    

The aim of this research is to study how digital literacy impacts the ability to read and write Indonesian from various literary sources. The ability to access, understand, use and create information through the use of digital technology is known as digital literacy. The ability to read and write in Indonesian is the ability to understand and create texts in that language, both online and offline. This study uses a qualitative method with a literature or literature study design. Data sources for this research come from various articles, books, journals and reports related to the research topic. Content analysis techniques were used to analyze the data. The research results show that digital literacy can increase students' motivation, interest and skills in reading and writing Indonesian texts.    

Writing skills (maharah al-kitabah) are the highest of the four language skills. Writing is an activity that is related to the thinking process and expression skills in written form. Maharah Kitabah or also known as applied writing has a very important role in human life. Even in educational institutions, learning a foreign language is the main aim of writing skills. In general, writing skills have unique characteristics compared to other types of skills that have an impact on teaching methods. Therefore, every educator needs to look for effective writing teaching methods to improve student achievement. The most effective is the Total Physical Response method or known as Perfect Physical Response (TPR). In the 1960s, American psychologist James Asher developed the TPR method. This research uses a qualitative method, descriptive research type. In other words, this method provides comprehension practice through the use of physical drawing techniques during foreign language teaching at the initial level. This method has the following principles: First, teaching must reduce productive skills in language learning (spoken and written). Second, delay teaching speaking before the child's understanding has developed. Third, language skills acquired through hearing transfer to other skills (speaking, reading and writing). Fourth, teaching must emphasize the meaning of form.

This research aims to determine and describe the reading speed of Malay Arabic texts for class B class 2022 students of the Indonesian Language and Literature Education Study Program, Faculty of Teacher Training and Education, Riau University. The method used in this research is descriptive qualitative and quantitative, with a sample size of 14 students class of 2022 B. The data collection technique used in this research is a test technique by providing a Malay Arabic text to obtain reading speed data with the help of a stopwatch to calculate speed time. Students complete reading Malay Arabic texts. Based on the research results, the reading speed of 2022 B students is 33.56 kpm. This shows that reading speed is still within the low criteria because it does not reach 200 kpm as the average criterion. Thus, the level of reading ability of students in the Indonesian Literature Language Education Study Program, Faculty of Teacher Training and Education, University of Riau class 2022 B is included in the low criteria.

Language has a variety of skills, namely, reading, writing, listening and speaking. In learning Malay Arabic, two language skills are used, namely reading and writing. So, it can be concluded that reading is the process of seeing and understanding something written to obtain information and knowledge and reading is a step in broadening one's horizons. Writing is a productive and expressive activity. Writing activities require a person to be skilled at utilizing what is on his mind, mastering various dictions and understanding language structures. Learning Malay Arabic is essentially a process of learning the rules of the Malay Arabic script which aims to form a generation that is good at writing and reading Malay Arabic script so that it can be preserved for the next generation.

The inner conflict of the main character in the novel entitled Sebening Syahadat by Diva Sinar Rembulan is interesting to research through the study of literary psychology. The inner conflict experienced by the main character in the novel begins when the main character finds the woman of his dreams and searches for an identity that he has not yet believed in. The aim of this research is to describe the inner conflict experienced by the main character of the novel Sebening Syahadat by Diva Sinar Rembulan. This type of research is a literature study. The approach used is a literary psychology approach. The method used is a qualitative method. The data collection technique used is a documentation technique in three ways, namely, literature study, reading technique, and note-taking technique. The instrument used is a data card for the classification of intrinsic elements and forms of inner conflict. The analysis technique used is content analysis technique. The presentation of the results of data analysis is carried out descriptively. The results of this research found intrinsic elements in the form of characters and characterization, plot and setting. The second thing was found to be 47 data on the form of inner conflict in the form of (6) anxiety, (1) obsession, (3) frustration, (12) guilt, (7) hurt, (1) fear, (5) inability, (12) angry. This research can be used as an alternative teaching material at the high school/vocational school level.

One of the educational problems that occur in Indonesia is the low interest in reading of students, especially the ability to read foreign language texts that are still low. This service activity aims to improve the understanding of accounting students of Politeknik Negeri Semarang in understanding international articles. The implementation of the activity was carried out by the author in the work unit of the Politeknik Negeri Semarang, Department of Accounting. There are 4 activities carried out from the 1st to the 30th of August 2020, namely; 1) Pre-Test reading habits and understanding of students in reading and understanding international articles, 2) Creating teaching materials for virtual tutorials and simulations of reading international articles, 3) Creating international article analysis assignment procedures, 4) Post Test of reading habits and student understanding in reading and understanding international articles. The activity was attended by final semester students of the finance and banking study program with 71 participants from KP 3A, 3B, and 3C classes. During the implementation of the activity the author received support from superiors, fellow lecturers, students and education personnel in the Accounting Department so that all activities could be completed.

This research aims to improve students' reading skills using E-Book media in class III A UPTD SDN 145 Inpres Pampangan. This research is Classroom Action Research, the subjects of this research are III A, totaling 33 students consisting of 16 men and 17 women. This research was carried out for 3 weeks. The implementation of this action was carried out for three weeks, each week including learning and assessment. The presentation of the first cycle material begins on 14 September 2023 and the first cycle test on 18 September 2023. The presentation of the second cycle material begins on 19 September 2023 and the second cycle test is carried out on 23 October 2023. The results of the research show that the learning interest of the first cycle students reaches the average -average 73.3%. Then in cycle II it increased to 88.5%. The contribution of implementing Wordwall learning media to increasing students' interest in learning is very significant, meaning it is in the high category. So it can be concluded that the teacher's ability to apply E-book media in learning has succeeded in improving the reading ability of class III A students at UPTD SDN 145 Inpres Pampangan.

This research aims to improve students' reading skills using E-Book media in class III A UPTD SDN 145 Inpres Pampangan. This research is Classroom Action Research, the subjects of this research are III A, totaling 33 students consisting of 16 men and 17 women. This research was carried out for 3 weeks. The implementation of this action was carried out for three weeks, each week including learning and assessment. The presentation of the first cycle material begins on 14 September 2023 and the first cycle test on 18 September 2023. The presentation of the second cycle material begins on 19 September 2023 and the second cycle test is carried out on 23 October 2023. The results of the research show that the learning interest of the first cycle students reaches the average -average 73.3%. Then in cycle II it increased to 88.5%. The contribution of implementing Wordwall learning media to increasing students' interest in learning is very significant, meaning it is in the high category. So it can be concluded that the teacher's ability to apply E-book media in learning has succeeded in improving the reading ability of class III A students at UPTD SDN 145 Inpres Pampangan.

The purpose of this study is to identify the principles and ethics of Islamic communication used in interaction, as well as supporting and inhibiting factors that influence the application of Islamic communication principles by individuals and religious institutions. What principles of Islamic communication are used, and how do individuals and religious institutions apply them? Islamic communication and its elements for and against. This research was conducted through a qualitative approach that uses a descriptive approach. The results of this study show that the principles of Islamic communication are used by individuals and religious institutions in their communication, such as the principles of honesty, cleanliness, and positive speech. Religious institutions use these principles to establish good communication with each other. The ability to interact and communicate, mutual desire, desire, adaptability, and improved reading skills are components that help apply the principle. In addition, inhibiting factors that influence the application of Islamic communication principles include the environment. Communication has many explanations and receives special attention because Allah Almighty says: It means "speak well to everyone".

Children's literacy skills play a crucial role in their cognitive and academic development. The phonics learning approach has been proven effective in helping children develop good reading and writing skills. This study aims to describe how children's literacy mentoring through phonics learning can improve their reading and writing skills. children's literacy mentoring through phonics learning has a positive impact in improving reading and writing skills. The involvement of teachers and parents is crucial in providing support and motivation to the children. This research provides a deeper look into how the phonics approach can be effectively implemented in an effort to improve children's literacy.

Boarding homes are very crucial for students who live far from home, especially for those who go to Perbanas Institute.  Choosing a boarding home has frequently been done without a defined procedure, which has made it hard for students to identify alternatives that fit their needs and budget.  This study creates a web-based decision support system (DSS) for choosing boarding homes based on the Simple Additive Weighting (SAW) technique.  This technique gives each criterion price, distance to campus, facilities, security, and room size weights. These weights are then used to find the best option from the 10 available by normalizing and ranking them.  Surveys, observations, and reading books were used to gather research data. The weights were then set depending on what the students wanted.  The results of the calculations reveal that "Kost Evi" got the highest score, hence it is the best pick.  The system that was created can make decisions faster and easier, and it does it in a way that is clear and accurate.  This technique may also be used in a number of different multi-criteria decision-making situations, making it a useful and adaptable option for more organized decision-making needs...

Health is a state of health, both physically, mentally, spiritually and socially, which enables everyone to live a productive life socially and economically. Public health is a condition that describes the level of health that occurs in society. Society is a group of individuals who live together, work together to obtain common interests and have an order of life, norms and customs that are adhered to in their environment. Public Health is a part of science that discusses and studies the prevention and treatment of disease in each individual. Physiotherapy as a health worker plays a very important role and must have the ability to maximize the potential for movement and function within the promotive, preventive, curative and rehabilitative scope. Therefore, it is proof that physiotherapy not only plays a curative and rehabilitative role but also plays a big preventive role. Nape pain or neck pain is generally not a serious condition that needs to be watched out for. This condition can heal in a few days or weeks without special treatment. However, neck pain can also occur due to certain diseases. Bending over, looking down for too long, often gritting your teeth, or reading in bed, using a cell phone for a long time can cause the neck muscles to become tense. Over time, this condition will cause Kornik's neck pain, which is a myofascial condition. Smartphones are a real manifestation of technological progress and are devices that work very complexly with access to the internet, social media and games. Excessive smartphone use can cause musculoskeletal disorders. Musculoskeletal disorders associated with smartphone use cause neck muscle fatigue caused by poor posture. Using smartphones for a long time can cause muscle tension. Apart from using smartphones, household activities can also cause neck pain such as ironing and washing. Providing exercise therapy in the form of Free Active Movement can reduce complaints of neck pain.

This research uses the literature study method to examine the use of technology in the Independent Curriculum teaching process. Where, data collection is carried out by reading and recording various literature relevant to the title of this article, the research is carried out in a non-interactive and sustainable manner. The Merdeka Curriculum requires teachers to be literate in technology and students can master numeracy and technological literacy. With various variations of technology, many innovations are generated in technology for teaching, one example is the use of digital comics as one of the learning media, which aims to prevent students from feeling bored with all the written texts explained by the teacher. Based on the results of previous research, the technology used as teaching in this independent curriculum has not been conveyed evenly enough to teachers, because there are still many teachers who are not proficient in utilizing technology, so that teachers must understand the independent curriculum themselves in order to achieve the competencies expected in the vision and mission of the independent curriculum.

Learning the History of Islamic Culture (SKI) in Madrasahs has the aim of providing knowledge about Islamic history and culture to students, then from this history students are expected to be able to take inspiration, values ​​and meaning in that history. However, in reality, after being investigated, learning the history of Islamic culture in Madrasas found several problems (problematics) in SKI learning. This research aims to find out what the problems are and how to overcome them by using the library research method by reading sources from the internet such as journals which the researchers then analyze. Then the results of this research are that the problems of SKI learning include: problems of students, problems of educators, problems of facilities and infrastructure, problems of insufficient learning time, negative views about SKI, problems of learning that is less interesting or monotonous, and problems of the dominance of cognitive aspects of knowledge. In SKI learning, the solution to overcome this problem is for teachers to better master the learning material and teachers are required to be creative and innovative in creating an SKI learning atmosphere that is interesting and easy to understand by students by using interesting strategies, media and methods using advanced science and technology technology.

MAN 1 Ternate is an Islamic educational institution, so the implementation of character education is one of the important things in the institution, especially Islamic characteristics. The programs carried out are morning dhikr and madrasah mengaji which are always carried out every day before students enter the classroom. This study aims to analyze the implementation of the morning dhikr and madrasah mengaji programs in improving the Islamic characteristics of students at MAN 1 Ternate. The type of research is qualitative. Data collection techniques used are observation, interviews, and documentation. Data analysis techniques consist of data collection, categorization, and verification. As an Islamic-based educational institution, MAN 1 Ternate implements various programs to form Islamic character, one of which is through morning dhikr and madrasah mengaji activities. The morning dhikr program is carried out every morning before learning begins with the aim of calming the heart and building a positive spirit through reminders of the name of Allah. Meanwhile, madrasah mengaji aims to deepen students' understanding in reading the Qur'an. The results of the study showed that both programs contributed significantly to improving student discipline, strengthening spiritual and moral values, and building a social attitude that cares about others. These programs also help students to be more disciplined, responsible, and have noble morals. Overall, the implementation of morning dhikr and madrasah mengaji at MAN 1 Ternate has proven effective in forming a strong Islamic character in students, creating a better generation, and getting closer to Allah SWT.    

Phrase structure and transformation is a theory of generative transformation grammar which can produce or generate and change a certain linguistic form into another new linguistic form, which did not previously exist. Language consists of a deep layer and a surface layer. This theory separates language into two layers, namely deep structure and surface structure. Language analysis always starts from the sentences in the poem "AKU" by Chairil Anwar. The purpose of this research is to find out about the phrase structure and transformations in AKU poetry in the form of sentences and to analyze them based on transformation theory. The method used in this research is a quantitative descriptive method using reading and note-taking techniques in data collection techniques. The data analysis technique used is the agi method. The results of this research show that the sentences in the AKU poem undergo transformation and have a phrase structure in each sentence.