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This research aims to analyze the application of ISAK 35 accounting standards in religious organizations by taking case studies of five mosques in South Labuhanbatu Regency. ISAK 35 is an accounting standard that regulates the recognition, measurement, and placement of transactions and events in hazardous organizations. In the context of religious organizations, namely mosques, the implementation of ISAK 35 has an important importance in ensuring transparency and accountability in financial management. This research uses a qualitative approach with a case study method. Primary data was collected through in-depth interviews with mosque administrators and related financial staff. Secondary data was obtained through literature and documentation studies related to the implementation of ISAK 35 in religious organizations. The research results show that five mosques located in South Labuhanbatu Regency still have not implemented the ISAK 35 standard in preparing their financial reports. This shows that there are deficiencies in the presentation and delivery of financial information in accordance with applicable accounting standards. This research provides an overview of the importance of implementing ISAK 35 standards in producing more transparent, accurate and trustworthy financial reports for mosques in the region. These factors include limited knowledge and understanding of ISAK 35 by mosque administrators, a lack of human resources skilled in accounting, and a lack of support from external parties such as local governments or financial supervisory bodies.

This research discusses the legal sanctions for children who kill their stepmother which occurred in Pulo Bandring District, Asahan Regency. This research will analyze the Kisaran District Court Decision Number.823/Pid.B/2019/PN.Kis, which aims 1. To find out what the provisions are for legal sanctions for children who kill their stepmother from a criminal law perspective, 2. What are the provisions for legal sanctions for children who killing his stepmother according to the perspective of Islamic criminal law, and 3. What are the legal considerations of the judge in making a decision regarding the child who killed his stepmother (Decision Study Number.823/Pid.B/2019/PN.Kis). This research uses Normative Law, which is research that examines document studies, namely using legal source materials. The results of the research in this study are: 1. A person can be said to be the perpetrator of the crime of murder and has fulfilled the elements of the crime of murder, and has been proven to have committed the crime of murder with supporting evidence, which states clearly that the person has committed the crime. criminal act of murder. 2. Not only criminal law, Islamic criminal law also regulates sanctions for perpetrators of criminal acts of murder. The crime of murder by intentionally taking another person's life in Islamic criminal law is categorized as Al-Qatlu. 3. When formulating a case, a judge must first consider the creation of fair law in society. In Decision No. 823/Pid.B/2019/PN.KIS in considering the law the judge made a decision using alternative charges. Although the alternative indictment consists of several layers, only one will be proven. Proof does not need to be carried out sequentially according to the layers, but directly to what is deemed proven. Because Article 338 of the Criminal Code has been clearly proven, based on the element of who and the element of intentionally taking another person's life, then in decision No. 823/Pid/B/2019/PN.KIS the judge decided that the defendant was caught in the second alternative charge, namely Article 338 of the Criminal Code, namely intentional murder, to which evidence was attached which was obtained at the scene of the crime. So the judge decided that the defendant was subject to imprisonment for 10 (ten) years.

Esources such as capital and office infrastructure. Human resources are the most important thing for an institution, because humans have the ability to set goals, collaborate, and work so that planned goals are achieved. Likewise, it is no less important than the office infrastructure in an institution that has a big influence in efforts to increase work efficiency and effectiveness. Therefore, an institution really needs office infrastructure that can be used by employees in carrying out their duties and responsibilities so that administrative activities and other operational activities can run well and smoothly. Office infrastructure is one of the factors that supports the success of an institution in achieving the organization's goals. Office facilities and infrastructure are an important part that need to be prepared ideally and continuously so that they can ensure the smooth running of employee work activities. Considering that office facilities and infrastructure are very important in efforts to facilitate employee work activities, therefore it is necessary to manage adequate facilities and infrastructure. Means are anything that is used as a tool to achieve aims and objectives, means are more indicated for moving objects such as computers and machines. Infrastructure is something that is the main support for the implementation of the process (Business, Development, Project), infrastructure is more indicated for immovable objects such as buildings, space, land. Work effectiveness is a condition that shows the level of success of management activities in achieving goals including quantity work, quality of work, and timeliness in completing work. Effectiveness is often associated with an efficient system, so that the service process takes place effectively, optimally and on time, thereby eliminating the need for overtime work with its implications. The efficiency of work processes, the level of effectiveness of office technology users, and the comfort of the work environment will directly and indirectly influence employee performance in completing assigned tasks. Apart from that, there are also various factors that influence work effectiveness, including: time, tasks, productivity, motivation, work evaluation, supervision, work environment, equipment and facilities. It is logical and appropriate if increasing effectiveness is made one of the government's long-term targets in implementing its strategy. Based on the phenomena presented above, it is clear that the Office of Industry, Trade, Energy and Mineral Resources of North Sumatra Province has not been well managed regarding infrastructure and has not complied with the appropriate regulatory principles. Problems like this should be addressed immediately and maximized so that in the future it can be as good as it should be. If this is resolved, it will certainly create a comfortable and conducive atmosphere so that employees can carry out their work responsibilities well and optimally. Therefore, the researcher was interested and conducted research as a result of an internship, with the title "The influence of the lack of office infrastructure on the effectiveness of employee performance

This training activity aims to train final year students in Accounting Education Study Program Faculty of Economics, State University of Makassar in the processing of statistical data, which includes simple regression analysis, multiple regression, and correlation. The knowledge and skills acquired by the students are expected to be applied in completing the final task. Implementation of statistical data processing training is running smoothly in accordance with the expected by the implementing team. This is shown by the enthusiasm of the trainees in following the materials as well as the given paracels. The success of this activity is caused by several factors: the students of the trainees are familiar with the implementing team so as to facilitate their directing, the training material is very much needed by the students to improve their understanding and ability in statistical data processing. in preparing the final assignment of students. The limitations felt by the implementing team are the supporting facilities in the form of computer owned by the laboratory is not sufficient in terms of quantity. This resulted in training done by adjusting the laboratory conditions, which of course the delivery of material is not optimal

In the economic field, cooperatives are a form of cooperation in the economic sector. People believe in this collaboration because their lives share some of the same needs. One of the Islamic Boarding School Owned Enterprises (BUMP) at the Izzatuna Putra Palembang Islamic Boarding School is a pesantren cooperative that works to support the economy and improve the economy. This study aims to: (1) Describe the extent to which Islamic boarding school cooperatives have contributed to the economic expansion of Islamic boarding schools., (2) What is the role of cooperatives in improving the economy of the Islamic boarding school Izzatuna Putra Palembang in the study of Islamic economics. This is a type of field research using primary and secondary data sources. The data obtained will be presented with narrative text. This study uses qualitative data analysis methods/techniques using inductive thinking methods. The results of this study indicate that: (1) The role of cooperatives in improving the Islamic boarding school's economy is marked by the development of cooperatives that run a trading business every day where a portion of the profits will be deposited to the Islamic boarding school, both material and non-material, and the Islamic boarding school cooperative is also very helpful. in increasing the income of members of the cooperative and the Islamic boarding school community. (2) Then the role of the Izzatuna Putra Palembang Islamic Boarding School Cooperative in improving the economy of the Izzatuna Putra Palembang Islamic Boarding School in an Islamic perspective is carried out in several ways, namely: sharia economic values ​​in helping the community's economy, and avoiding incompatibility of sharia economic principles.

Bank Syariah Indonesia Renon Denpasar Branch Office as an institution engaged in the financial sector is certainly inseparable from marketing strategies as a support for its growth and development. The marketing strategy aims to support banks in achieving success and as a measure of banking performance. So  that a marketing mix is also needed to achieve banking goals and objectives so that it can increase the number of customers in the bank. The focus of the research 1. How is the marketing mix strategy of  mitraguna blessing financing products in increasing the number of customers at PT Bank Syariah Indonesia Renon Denpasar Branch Office? 2. What are the obstacles faced in implementing the marketing mix strategy for mitraguna  blessing financing products to increase the number of customers at PT Bank Syariah Indonesia Renon Denpasar Branch Office? Research Objectives 1. To find out the application of the marketing mix strategy of financing mitraguna blessing in increasing the number of customers at PT Bank Syariah Indonesia Renon Denpasar Branch Office. 2. To find out the obstacles faced in implementing the marketing mix strategy of financing products mitraguna blessing to increase the number of customers at PT Bank Syariah

Knowledge and understanding of prayer and thaharah which includes Wudhu, Tayammum and obligatory bathing are important aspects in religious learning material in junior high schools (SMP). This discussion is about the importance of learning prayer and thaharah which includes ablution, tayammum and obligatory bathing as part of the implementation of religious education courses. Learning prayer and thaharah which includes obligatory ablution, tayammum and bathing at school not only ensures students' correct and consistent understanding of Islamic worship practices, but can also help in forming students' character and moral values. This also highlights the positive impact of this learning integration, such as increasing religious awareness, strengthening students' religious identity. Therefore, learning prayer and thaharah which includes ablution, tayammum and obligatory bathing for students has significant suitability in supporting the spiritual and moral development of students.

In the digital era, the transformation of payment methods has become crucial to enhancing business efficiency and competitiveness, especially for street vendors in the Gelora Bung Karno (GBK) Senayan area. The implementation of the Quick Response Code Indonesian Standard (QRIS) among street vendors enables quick, safe, and simple digital transactions, supporting financial inclusion and reducing risks associated with cash handling. The QRIS awareness program conducted at GBK Senayan aimed to improve vendors' understanding of the benefits of digital payments, such as better financial management, reduced need for change, and increased security. This initiative included hands-on training, distribution of informative brochures, and direct practice to equip vendors with essential digital skills. As a result, 70% of vendors who participated in the program began using QRIS, and a positive shift in attitudes toward digital payment technology was observed. Primary challenges included limited technological understanding and unstable internet access; however, these can be addressed through ongoing technical support and assistance from technology service providers. With appropriate support, QRIS adoption among street vendors is expected to continue, enhancing competitiveness and ease for both vendors and consumers in the digital age.

Job satisfaction reflects one's feelings towards their work, when someone is satisfied with their work, they will be more committed to the organization. This study aims to analyze the effect of job satisfaction on organizational commitment at the RSUD Kota Makassar. The type of research conducted is a quantitative study using an observational study with a cross sectional study design. Sampling used stratified random sampling so that the sample in this study were nurses who served in the Inpatient Installation, IGD, ICU and OK RSUD Kota Makassar totaling 104 respondents. The results showed that there was an effect of job satisfaction on organizational commitment. This study indicates that the high level of nurse satisfaction at RSUD Kota Makassar is able to create a sense of pride and trust in nurses, increase the emotional attachment of nurses to their organization and create a strong desire to continue working in their organization and have a high responsibility to stay afloat in their organization. hospital. It is recommended to the hospital management to pay more attention to the job satisfaction of nurses by creating a safe and comfortable work environment, including a clean room, good air circulation, adequate lighting facilities, and adequate health support equipment according to the needs of implementing nursing actions.

Data mining is a technology that plays an important role in supporting data-driven decision making, especially in complex and dynamic higher education environments. In the context of education management, the ability to predict student graduation is an essential aspect because it can help institutions plan strategic steps, intervene earlier, and optimize academic resources. This study aims to apply the C4.5 decision tree algorithm to build a student graduation prediction model based on academic data. The research dataset includes key variables such as Grade Point Average (GPA), total Semester Credit Units (SKS) taken, and student attendance rates during lectures. The analysis was conducted using the C4.5 algorithm, which is known for its high level of interpretability, making the model results easy to understand by policy makers. The test results showed an accuracy of 84.6%, indicating that this method has the potential to support data-based academic management systems. These findings are expected to serve as a basis for educational institutions to improve the effectiveness of monitoring and evaluating the student learning process.

This study aims to design and develop a school website using Google Sites as an effective medium of information and communication for both the school community and the public. The website development process was carried out through several stages, including needs analysis, content design, page creation, integration of supporting features, and functional evaluation. Google Sites was selected due to its ease of use, design flexibility, and its ability to integrate with various Google services such as Drive, Calendar, and Forms. The results of the development show that the resulting website is capable of providing structured school information, including the school profile, activity programs, administrative services, as well as news and announcement publications. In addition, communication features such as online forms and integrated school contact information enhance accessibility and interaction between the school and users. Based on limited trials, the website was considered feasible and easy to use as an information and communication medium that supports transparency, openness, and effective dissemination of information within the school environment.

Gross Regional Domestic Product (GRDP) illustrates the ability of a region to create output on a certain period. Gross value can be seen from the development and growth of the economy including the tourism sector in certain years in Manado city. The aim of this research was to identify and describe the contributions of the companies in the tourism sector to the GRDP of Manado City. This research was conducted at Manado City Tourism Office, Central Bureau of Statistics Manado City, and in some tourism industries that exist in Manado City, such as hotels, restaurants and travel agents. This research used quantitative methods with statistical mathematical and descriptive approaches using the analysis percentage of GRDP. The results show that the contribution of GRDP of tourism sector to the total GRDP of Manado City have increase. It was found also that the company's biggest contribution in the tourism sector to GRDP were from trade, hotels and restaurants and the smallest was from the entertainment and recreation. The increased in contribution of the tourism industry sector was caused by the construction of new hotels, restaurants, newly built tourism objects and improved existing tourism objects and other support facilities.

Kelbung Village, Galis sub-district, is geographically located in the eastern part of the City of Bangkalan Regency and is a potential area for the development of agricultural and livestock commodities. The livelihood of the people apart from raising cattle is farming. In addition to topographical conditions, climatic conditions also support this area for the development of various agricultural commodities and beef cattle breeding. This Community Partnership Program (PKM) activity is a team activity from the Bangkalan Ushuluddin Darussalam College of Science with partners, namely livestock farming groups in Kelbung Village, Galis Bangkalan sub-district. One of the problems agreed to be resolved through this program is in the agricultural sector, namely providing counseling and knowledge about making organic fertilizer from waste (cow dung). The target and outcome of the counseling and training activities for making organic fertilizers is that partner groups understand how to make organic fertilizers and apply them to plants. In order to find out the increased understanding of partner farmer groups, an evaluation was designed that was carried out at the beginning (pre-test) and at the end of the activity (post-test). The results of activities in the form of counseling and training can significantly increase the knowledge of partner members regarding the manufacture of organic fertilizers and their use in plants.

Tourism development in Lembang Karre Penanian, North Toraja Regency is one form of community service activities. PKM was held from February 17, 2021 to February 18, 2021. Activities consist of main activities, village activities, and additional activities. PKM activities aim to provide experience and as a learning process for students to explore village potentials that can be developed by the community. The method of implementing PKM at the location consists of survey activities, and planning additional activities in addition to the core activities that have been planned. Additional activities of PKM students received support from the local government and village communities. This is shown in the activities of PKM students involving many people from various groups.

The application of organic farming has potential in the agricultural sector. There is a lot of empty land, adequate water sources, good soil conditions. However, it can be seen from the results of the survey we conducted that there is a lack of concern for the surrounding community and inadequate support by good management with human resources even though there is great potential in the area. So we, PKM, act as a driving force, providing understanding to the community regarding the potential that exists in the area.

This service is an academic activity that has a definite theme and program in a condition where the activity partners are aligned with the implementation of research programs and community service. From the data obtained by researchers, the research location really needs to improve nutrition because there are still many children affected by stunting and pregnant women who suffer from chronic energy deficiency (CED) and so the research location was chosen as a Stunting Prevention center for approximately 45 days. So that the community in Lembang and the community health center implement the Happy Kitchen to Prevent Stunting. This research aims to support the community to participate and involve active participation from the community, government, health institutions and related stakeholders to achieve maximum results in preventing stunting in Lembang Rindingallo. The research subjects are the people at the research location. Data collection techniques in this research are observation, interviews and documentation. The method used in this research is providing education, providing healthy food through the Dapur Bahagia Prevent Stunting program for children who fall into the stunting group and pregnant women with KEK. One of the work programs that we implement is Stunting Prevention. Through this work program, it is hoped that with the Happy Kitchen program to prevent stunting, the needs and health of children affected by stunting and pregnant women with KEK in Lembang Ridingallo can be prevented.

The activity aimed to improve penjasorkes teacher ability in programming sport training. Participants of this program were sport teachers in Elementary Schools,  Junior High Schools, Senior High School, and Vocational High Schools in Majenang  District who were in a total of 30 people. This workshop was held in two steps, the first step was a conference about the training periodization concept and its supporting theories,  and the second step was programming sports training for athletes at the student level. This workshop showed that generally this activity was held by the planning.  All teachers understood the periodization concept and were able to program the training.  Therefore, this activity positively contributed to the sports teacher as one of the potentials to develop sports activity in Majenang District.

This research was carried out to provide support for learning that develops technology in the learning process of students in schools, especially vocational schools, in order to overcome the low effectiveness of practical learning skills that has occurred in productive subjects. The aim of this research is to prepare an electronic practical worksheet (Jobsheet) that can be proven to be practical, valid & effective in improving students' practical learning skills in vocational schools. This research uses the applied Research and Development method. The target of this research is class X students at An Nur Vocational School. Those related to this research are: material, media and language experts. This research has produced valid, practical and effective products in the development of portfolio-based problem based learning to improve critical thinking skills and democratic attitudes. to improve critical thinking skills and democratic attitudes. Validation from material experts obtained a value of 87.2, media experts 87.1 and language experts 88.3 so that the product developed was in the very valid category, with a practicality level of 83.4 classified as very practical, and effective in improving product assembly with a calculated value > ttable, namely 16.491 > 2.015 or < 0.05.

This research is motivated by the State Defense and Security Law contained in Article 30 paragraphs (1) and (2) of the 1945 Constitution which requires citizens to participate in efforts to protect and secure the state. State security is implemented through the entire system, protecting the people with a system national. The army and police are the main forces, the people are the supporting forces, so that state protection and security are structured based on the concept of state protection. The type of legal research carried out in a normative juridical manner is normative juridical where law is conceptualized as what is written in statutory regulations (law in books) or law is conceptualized as rules or norms which are benchmarks for behavior that is considered appropriate. The legal materials used are the 1945 Constitution, textbooks, foreign journals, opinions of scholars, legal cases, and symposiums held by relevant experts. The legal material analysis technique used in this research is interpretation, namely the use of juridical methods in discussing a legal problem. From this study it can be drawn back to the discussion that the State Defense and Security Law as regulated in Article 30 paragraphs (1) and (2) of the 1945 Constitution is a defensive measure which requires citizens to participate in state defense and security. These efforts are structured based on the concept of defending the country in order to foster a spirit of nationalism and patriotism in every Indonesian citizen

This research aims to test and analyze the influence between Village Fund Allocation and Economic Growth in Lewolaga village, Tite Hena District. This type of research is quantitative research with an associative approach, through statistical analysis by collecting secondary data regarding village fund allocation and economic growth data from Lewolaga village during the 2015 – 2022 period. The results of statistical analysis show that Village Fund Allocation has a significant influence on Economic Growth in Lewolaga village. Sig value. of the Village Fund Allocation Variable is 0.005 smaller than the significance level α=0.05, so the null hypothesis is rejected and the alternative hypothesis is accepted. The t value is 4,361, while the t table value (df 7; 0.05) is 1.89458, indicating that t count > t table, which confirms the existence of a significant difference between the two variables. This research provides important implications that Village Fund Allocations can be an effective instrument in encouraging economic growth in rural areas such as Lewolaga. The government and stakeholders are expected to optimize the use of village funds by prioritizing programs that contribute to local economic development. In the context of agency theory, community participation in decision making and active involvement of local economic actors are also key in increasing the effectiveness of village fund allocation to achieve better results in supporting economic growth at the Lewolaga village level.