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The administration of government in Indonesia is based on a systemic approach which includes a central government system, called the government, as well as a regional government system. In the practice of government administration, there are concepts of centralization and decentralization that regulate the relationship between central and regional governments. The concept of centralization reflects the characteristic where all authority for administering government is centered in the central government, while the concept of decentralization shows the characteristic where some authority for government affairs, which was previously the responsibility of the central government, is delegated to regional governments . According to Law Number 23 of 2014 concerning Regional Government, the Regional People's Representative Council (DPRD) has a clear position as an integral regional people's representative institution in the administration of government at the local level. DPRD is not just a representative institution, but is also an inseparable part of the regional government structure. The function of the DPRD includes three main aspects, namely legislation, budgeting and supervision. (Kasenda et al., 2020). In an effort to realize this target, the Regional People's Representative Council (DPRD) needs to take concrete steps that can optimally strengthen its role in the context of regional government. The APBD is the implementation of the people's wishes for the government through the DPRD to improve welfare and services to the community. APBD is also the regional government's annual financial planning which is approved by the DPRD and made into policy through regional regulations. As a legislative institution, the DPRD has the responsibility to supervise the use of the budget and the implementation of regional government programs. Effective supervision is expected to increase transparency, accountability, and ensure that the benefits of the programs designed are truly felt by the community, especially those who need it most. Based on this description, the author is interested in conducting further research on the function of the Deli Serdang Regency DPRD in implementing the Regional Revenue and Expenditure Budget in the Development Sector. In formulating regional government policies, both from the executive and legislative branches, the orientation is to pay attention to the welfare of the people. Based on the results of the analysis and discussion, the conclusion is that direct supervision has a positive and significant effect on the effectiveness of supervision. Direct supervision has a positive and significant effect on APBD implementation. Indirect supervision has a positive and significant effect on the effectiveness of supervision. Indirect supervision has a positive and significant effect on APBD implementation. The effectiveness of supervision has a positive and significant effect on APBD implementation. Direct supervision has a positive and significant effect on APBD implementation through the effectiveness of supervision. Indirect supervision has a positive and significant effect on APBD implementation through the effectiveness of supervision.

The performance of MSMEs can be measured by achieving good performance during a certain period. Good MSME performance can contribute to improving the country's economy. The purpose of this study was to determine the impact of management knowledge and innovation on MSME performance in MSMEs in Aceh. The type of research used is quantitative descriptive research. The population in this study were MSME actors in Aceh. The sample used was non-probability sampling using the Slovin formula with a total sample of 228 respondents. The methods used in this study were validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, partial test (t), Simultaneous test (F), and determination test (R). Data were processed using SPSS software version 25. The results of this study indicate that knowledge management has a significant effect on MSME performance in MSME actors in Aceh. Innovation has a positive and significant effect on MSME performance in MSME actors in Aceh. knowledge management and innovation simultaneously have a positive and significant effect on the performance of MSMEs in Aceh.

Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in driving Indonesia's economy forward, acting as the cornerstone for inclusive and sustainable economic development. However, these enterprises face a formidable challenge in expanding their operations. While effective financial management is paramount for success, many MSME practitioners lack awareness regarding the significance of meticulous and accurate financial record-keeping. To tackle this challenge, information technology, particularly digital accounting, presents promising solutions capable of enhancing the efficiency and precision of financial reporting. This research delves into the implementation of digital accounting among MSMEs in the Sukarame district, Bandar Lampung, aiming to scrutinize its impact on business performance. Employing a qualitative approach, the study seeks to grasp the perceptions, experiences, and everyday practices of MSME practitioners concerning the utilization of digital accounting applications. Through this inquiry, it aspires to cultivate a more comprehensive and contextual understanding of the ramifications of digital accounting adoption on Lampung's MSME sector, offering pertinent insights for policy formulation and the advancement of digital accounting practices across Indonesia. Ultimately, this study aims to contribute to the body of knowledge surrounding MSMEs' integration of digital accounting, promoting sustainable growth and economic inclusivity in Indonesia.

Physics is a part of natural science that has the properties of processes, products and values. Most of the concepts of physics are formulas, but they can be tested through experiments. Along with technological developments in experiments often used technology-based aids, for example the use of PhET (Physics Education Technology) applications to determine gravitational acceleration through simple swivel arrangements. The simple rotation experiment was performed by giving variations in rope lengths of 50 cm, 60 cm, 70 cm, 80 cm, 90 cm, and 100 cm for each of the different bulk masses of 0.5 kg and 1 kg. The study aims to determine the value of gravitational acceleration in simple rotations using PhET applications. (Physics Education Technology). Research data is displayed in tables and graphs. The data analysis uses a linear regression equation between the length of the string (L) and the square of the period (T2). Large gravitational acceleration is obtained through the gradient of the linear equation of the longness of the rope (L). The magnitude of gravitational acceleration obtained for a 0.5 kg body mass was 9.50 m/s2, for a 1 kg body weight was 9.67 m /s2, and the average perception of gravity was 9.58 m / s2.

This research explores corporate criminal liability in the context of crimes committed within Indonesia's oil and gas sector. In the framework of modern criminal law, corporations are increasingly recognized as legal subjects that can bear criminal responsibility, particularly in cases related to economic crimes, environmental violations, and corruption. Given the oil and gas sector’s strategic significance and high economic value, it is especially vulnerable to legal violations committed by corporate entities. The research adopts a normative juridical method, utilizing statutory, conceptual, and case study approaches to analyze the current state of legal accountability mechanisms. The findings indicate that corporate criminal liability in the oil and gas sector is not explicitly regulated under Indonesia’s Oil and Gas Law, resulting in significant legal gaps that hinder effective enforcement. Although several laws—such as the Anti-Corruption Law, the Environmental Protection and Management Law, and Supreme Court Regulation (PERMA) No. 13 of 2016—provide a basis for prosecuting corporations, their specific application within the oil and gas sector remains limited. This limited application is attributed to several challenges, including technical difficulties in proving corporate guilt, limited investigative capacity and resources among law enforcement authorities, and the disproportionate influence and economic dominance of oil and gas corporations in regulatory and judicial processes. To address these challenges, the research emphasizes the urgent need for reformulating the legal framework governing corporate liability in the oil and gas industry. This includes incorporating explicit corporate criminal liability provisions into sector-specific laws, strengthening institutional enforcement capacity, and applying legal doctrines such as corporate culture theory and strict liability. These efforts aim to ensure that corporations in the oil and gas sector can be held accountable for criminal actions, promote legal certainty, and uphold environmental and economic justice in Indonesia.

The election organizers are regulated in Law Number 7 of 2017 as institutions that organize elections, consisting of the General Election Commission (KPU), the Election Supervisory Agency (Bawaslu), and the Honorary Council of Election Organizers (DKPP) as a unified election task force. The supervisory board elects members of the council, parliament members, representatives of state bodies, the president and vice president, as well as members of the people's representative council directly from the people. To implement Law No. 7 of 2017, the independence and autonomy of election organizers are required. These institutions will later have specific regulations to handle violations committed by election organizers. The mechanism for resolving violations by election organizers is regulated in DKPP Regulation Number 2 of 2019. This regulation contains several procedural rules for DKPP sessions, which then result in final and binding decisions. The problem formulation in this writing includes, How is the concept of handling ethical code violations of election organizers, and How to find an ideal model for handling ethical code violations of election organizers. The research method used is normative juridical writing. The handling of electoral criminal offenses, which has not been optimal as described above, is due to the supervisory scope of Bawaslu, as mandated by the Election Law, not being implemented maximally. Article 486 paragraph (2) stipulates that "Gakkumdu as referred to in paragraph (1) is attached to Bawaslu, Provincial Bawaslu, and Regency/Municipal Bawaslu" and Article 486 paragraph (4) states that "Investigators and prosecutors as referred to in paragraph (3) carry out their duties full-time in handling election criminal offenses." These two provisions emphasize that the scope of control over the process of handling electoral criminal offenses conducted by the Gakkumdu center lies within Bawaslu, not within each institution.

General election is free of charge honest and fair which is held every five years and who became the organizer of the election it must be a national commission, exemplary or independent. In its operation it is impossible KPU to work independently because the election require oversight of the agency, therefore is needed other institutions that also independent to supervise the performance of KPU, namely DKPP and BAWASLU. The type of the research that used in this research is normative legal research. normative legal research is a law research that examines rules or norms. Using the legislation approach method, historical approach, and conceptual approach. The legislation approach, means by examining all laws relating with legal issues. Historical approach, means by examining the background on the issues at hand. While the conceptual approach depart from the views and doctrines developed in the science of law. This research aims to determine and to understanding how the regulation and reformulation concept or ordering as new offer related the election organizing  in Indonesia.

Learning Islamic Education is a conscious effort carried out by teacher in the form of preparation for students to know, understand, and practice the Islamic teachings that have been studied, through conselling, guiding, or training activities in order to achieve the goals setting. In the subject of Islamic education, we could find the topics focussing on the formation of students’ morals. This study aims to describe the implementation of Islamic Religious Education learning and determine the values ​​of social attitudes during the learning at State Elementary School or SD Negeri III Sukaslamet.This study is qualitative research. The data of the study is collected from interviewing students, conducting the observation and having documentation. This study adopts a purposive sampling technique to take samples.The study reveals that the feedback method is used in the implementation of Islamic religious education learning. And appropriate strategies are formulated as well to convey the material to students. And the study indicates that values ​​of honesty, courtesy, trustworthiness, respect for others, and obedience to parents are found in the learning of Islamic religious education.

The purpose of Indonesian national education is to educate the nation. Adolescence is a time of crisis where teenagers try to find their identity. Today, the world of education is being hit by very deep concern with the frequent occurrence of juvenile delinquency or what is known as juvenile delinquency which has quite serious impacts on the development of themselves (teenagers) and society. Because delinquency is an anti-social act, violating applicable laws, which is carried out by a person approaching adulthood with his own knowledge which if carried out by an adult is qualified as a crime. News about delinquency is sprayed like bullets on the battlefield and unfortunately the ones who are always hit by insults are the schools, in fact, it is not uncommon for the public to assume that the low quality of student behavior or personality is due to the school's inability to control the psyche of its students. In this case, we learn about what types of delinquency are carried out by teenagers, the factors that influence teenagers to commit delinquency and how schools try to overcome this delinquency. The purpose of this study was to determine the forms of juvenile delinquency, factors that influence juvenile delinquency and school efforts in overcoming juvenile delinquency. To obtain accurate data, the author uses qualitative descriptive research, namely by using the method of describing and analyzing research results without using calculation formulas, while in obtaining data the author uses direct observation, interviews with informants, and documentation. From the data obtained, it explains that the real state of juvenile delinquency (students) is still relatively common and not dangerous such as playing truant, coming late to school, not doing homework, making noise and so on. Factors that influence juvenile delinquency are often caused by lack of parental attention (broken home), the influence of playmates and from themselves because they are lazy and afraid of teachers. Then regarding the data obtained as an effort by the school to overcome juvenile delinquency (students), including cooperation with parents and the community and providing educational punishment. In addition, it also creates a commitment to all teachers to always remind every student who commits any form of violation. As a suggestion that must be done in overcoming juvenile delinquency is that parents, schools and the community should create a conducive environment, provide services and motivate teenagers to always fill their free time with positive activities. Establish interactions between students and teachers as harmoniously as possible. There needs to be self-introspection of the Teaching and Learning Activities carried out by teachers and students (teenagers). Parents are expected to pay attention to their children's daily activities and try to direct them to activities that bring benefits.

Micro, Small and Medium Enterprises (MSMEs) play an important role in the economy, but often find obstacles in coping with risks and adjusting to market changes. Lack of knowledge and skills in risk management can affect the sustainability of a business, especially in the midst of increasingly complicated market changes. This community service activity aims to strengthen the ability of MSME human resources (HR) to manage risks and formulate strategies to adapt to changes in the market. This activity was carried out in Central Cikarang MSMEs using interactive training and mentoring methods. The material presented consisted of an introduction to business risks, strategies to reduce risks, and adjustment actions to changes in the market, which include aspects of technology, regulations, and consumption patterns. The method applied was a combination of theory and case analysis related to the situation of MSMEs in the area. The results of the activity showed that there was an increase in the participants' understanding and awareness of the significance of risk management to maintain business continuity. Participants also gained practical skills in recognizing risks and designing adaptation plans that are suitable for the business situation they face. Through this activity, it is hoped that MSMEs can become stronger in the face of market uncertainty and be able to grow sustainably.

This study examines the impact of interest rates and inflation during the 2019-2023 period on asset allocation strategies in Indonesia's investment portfolio. Investment decisions are heavily influenced by two macroeconomic components, namely interest rates and inflation. These factors mainly affect how assets comprise a portfolio. In this study, data on Bank Indonesia's benchmark interest rate and the national inflation rate over the past five years are analyzed to see the pattern of change and its impact on asset allocation strategies, which include stocks, bonds, property, and other assets. The results show that rising interest rates significantly encourage people to shift from high-risk assets (e.g. stocks) to safer assets (e.g. bonds and deposits). Meanwhile, high inflation triggers an increased allocation to physical assets such as property and gold as a hedge against declining purchasing power. This research provides insights for investors to adjust their investment portfolios based on macroeconomic dynamics, especially in the face of interest rate volatility and inflation. The findings also highlight the importance of flexibility and diversification in asset allocation strategies to achieve optimal investment objectives amid economic uncertainty. The conclusion of this study confirms the importance of understanding interest rate and inflation dynamics in formulating effective investment strategies in Indonesia. The implications of these findings can be used by investors and policymakers in designing better monetary policies and investment strategies, in order to maintain national economic stability.

Access to mental healthcare, especially psychopharmacological treatment, for people with psychosocial disabilities (ODDP) remains a significant challenge in Indonesia. Discrepancies between regulations and their implementation, coupled with limited availability of psychiatric medications, pose major obstacles. This research analyzes the collaborative efforts of the Mental Health Association (PJS) and its strategic partners in advocating for increased access to medication for ODDP. The research focuses on the stages of advocacy, the roles of each partner, the collaboration process, and the outcomes of these advocacy efforts. Employing a qualitative approach, this research involved in-depth interviews with PJS officials to explore the roles of partner institutions in advocacy. The findings reveal that PJS has systematically engaged in advocacy, collaborating with various strategic partners such as BPJS Watch, WHO Indonesia, and PDSKJI. This collaborative effort has proven effective in identifying issues, formulating solutions, and driving policy changes. However, challenges such as limited resources and the complexity of the issues persist. The research concludes that collaboration among partner institutions is key to improving access to medication, particularly psychiatric medications, for ODDP. Sustained and measurable advocacy is necessary to ensure that ODDP can obtain equitable and accessible quality mental health services.

Mathematics plays a crucial role in developing students' problem-solving abilities and independence. Educators need to consider the varying characteristics of students when it comes to solving problems, one of which is their adversity quotient (AQ) level. The adversity quotient relates to a student's ability to handle complex problems or to overcome challenging situations. This research aims to analyze the mathematical problem-solving abilities of Class X students in the context of Systems of Linear Equations in Two Variables (SPLDV) based on their Adversity Quotient (AQ). This qualitative, descriptive study involved selecting research subjects using an AQ questionnaire and was conducted in Class X. Data collection methods included testing, interviews, and documentation. Data analysis techniques included data reduction, data presentation, and conclusion drawing. The results indicate that subjects with the Climber type can understand problems, develop problem-solving plans, solve problems with accurate and appropriate steps, and use available information to re-check their answers. Subjects with the Camper type can understand problems, develop problem-solving plans, solve problems with accurate and appropriate steps, but often cannot use available information to re-check their answers. Subjects with the Quitter type can understand the problem and formulate a plan but struggle to solve the problem accurately and appropriately, and tend not to use available information to re-check their answers.

Organizations must be able to adapt and innovate to maintain their edge in the increasingly competitive era of globalization. Employee performance is a critical component that contributes to organizational success. An organized and sustainable job training program is one of the most effective methods. This research is a descriptive qualitative research, with a literature study approach to analyze the role of training in improving employee performance. The data sources in this study consist of various scientific articles, journals, books, and research reports that focus on the relationship between training and employee performance. The results show that employee training has a significant impact on individual and organizational performance. Based on the literature review conducted, there is a consensus that a structured and relevant training program can improve employees' skills, knowledge and motivation. By understanding the factors that influence training effectiveness, organizations can formulate more appropriate strategies to achieve desired business goals.

Learning is essentially a process of interaction between students and educators and learning resources in a learning environment, according to Gagne (Kanusta 1977: 19). The purpose of this study was to measure the level of student activeness in the classroom by using the Problem Based Learning (PBL) learning method. Based on the results of observations that have been made by researchers in history learning activities in class X SMA Swasta Gabriel Wanibesak from 24 students, only 49% of students are active in learning history, this also shows that in cycle I the level of student learning activeness has a classical percentage level of 49% where this is further confirmed based on the formula for calculating student activeness criteria in learning according to Arikunto (2007: 18) If the level of activeness is below 75% then students are less active in participating in the teaching and learning process. In cycle II researchers used the Problem Based Learning (PBL) learning method, there was an increase in the level of student activeness where the level of activeness in cycle II classically averaged 83%, this shows the level of enthusiasm of students in participating in the teaching and learning process that occurs in the classroom, in cycle II the teacher also tries to guide students to be more active in the teaching and learning process, such as answering questions given by the teacher, being able to express opinions, students are also active in group discussions, students actively ask the teacher regarding the material that has been conveyed, with the help and guidance of the teacher so that in cycle II the average level of student activeness has increased well.

The competence of a good chemistry teacher will contribute to a fair assessment ability. This service aims to improve the professional competence of the sub-field of assessment for chemistry teachers at madrasahs in the Mranggen sub-district. This service is participatory by processing the results in a quantitative descriptive manner with one variable, namely the professional competence of the teacher's assessment. Service Locations in Madrasahs, Mranggen District. The number of participants in this service is 20 active chemistry teachers. Data collection techniques using closed and open questionnaires. Data validity uses content validity. Data reliability using Croncbach's Alpha technique. Data analysis techniques use the percentage formula to determine the achievement of each component through statistical data. The results of Community Service found that the professional competence of chemistry teachers at madrasas in the Mranggen sub-district was on average in the very good category, but variations in the use of assessment software were very lacking and had never been carried out. The service contribution gives a good value for changes in the ability to use the Rasch model assessment software after the service is over, but this depends on the amount of motivation the participants have.

Mathematically, in calculating oscillations and waves, it can be used using analytical and numerical techniques. For simple movements, numerical techniques are easier to perform than analytical techniques. Because, apart from the difficulty of using analytical techniques, the calculations carried out are also complex. The actual value of a wave or oscillation can be determined using analytical techniques, while numerical techniques are simply calculations carried out close to the analytical value. The aim of this paper is to analyze analytical and numerical techniques in wave and oscillation analysis. The type of research used in this research is based on qualitative research. The results obtained in determining trigonometric integrals require a calculation that can use analytical and numerical techniques. Numerical techniques are calculations that are almost correct or close to the value. However, to get the actual value correctly, analytical calculations are needed. Analytical calculations are quite difficult to do, but need to be done to serve as a reference. The conclusion drawn is that in trigonometric integrals in wave and oscillation analysis, numerical calculation techniques and analytical techniques can be used. When using numerical techniques, you can use formulas  , whereas calculations using analytical techniques can use formulas.

Regional economic development is significant in improving the community's standard of living. The success of this development depends on formulating and implementing policies that prioritize sectors with substantial competitive advantages. This research aims to analyze the base and non-base sectors that comprise the economy and the typology of leading sectors to be developed further in Kebumen Regency. The method used in this research is quantitative descriptive to describe the characteristics of Kebumen Regency's economic sectors systematically. The data used is secondary data obtained from the Central Bureau of Statistics (BPS) in the form of Gross Regional Domestic Product (GRDP) data for Kebumen Regency and Central Java Province in 2023. Three analytical tools are used to analyze the leading sectors: Location Quotient (LQ), Dynamic Location Quotient, and Sectoral Klassen Typology. The research results show that five leading sectors in Kebumen Regency are classified as base and prospective sectors, namely (1) Agriculture, Forestry, and Fisheries, (2) Wholesale and Retail Trade, (3) Transportation and Warehousing, (4) Government Administration, Defense, and Mandatory Social Security, and (5) Health Services and Social Activities.

This study aims to analyze the response of work units (satker) to the follow-up of Audit Reports (LHP) at the Ministry of Agriculture. Audit Reports issued by oversight institutions, such as the Inspectorate General, act as a stimulus to identify issues and provide recommendations that need to be addressed by the work units. The response is influenced by the readiness, commitment, and capabilities of leaders and staff responsible for the follow-up process. The study found that leadership commitment is crucial in determining the effectiveness of the follow-up; leaders who do not emphasize the importance of Audit Report Follow-Up (TLHP) tend to weaken the organizational drive to act. As a solution, work units that optimally follow up on audit findings establish organized TLHP teams, formulate clear action plans, and conduct regular monitoring and evaluation. This ensures that all recommendations are followed up on time and in accordance with procedures.

Transactions are legal acts using computers, computer networks, and/or other electronic media. One of the online shopping trends in Indonesia now is shopping using a live broadcast system via the social media Facebook. The system is where the seller displays the goods being sold and states the condition, the type of material, and the price determined by the seller. And if there are interested buyers, there will be a sale and purchase agreement between them. The formulation of the problem in this research is (1) How to implement agreements in online buying and selling transactions via live broadcasts on Facebook. (2) What are the obstacles to implementing the agreement in protecting the rights and obligations of buyers and sellers in online buying and selling transactions via live broadcasts on Facebook?This research is empirical juridical research, with data obtained by interviewing 16 respondents and supported by primary and secondary data, quantitative analysis, and description. The results of this research show that: (1) Implementation of responsibilities for the parties in the sale and purchase agreement at Vmshop-Kupang. Where the implementation of responsibilities has been well regulated in the mutual agreement in the agreement made, but the implementation is still less effective and things are still found that are detrimental to online buyers. (2) The inhibiting factor in implementing the sale and purchase agreement on the Vmshop-Kupang Facebook account is the lack of awareness on both sides regarding the importance of the agreement as a value that protects both parties, namely online buyers and online sellers if a dispute occurs in the future and other factors, namely The time to make a letter of agreement takes a very long time and is complicated so that both parties carry out the agreement with a system of trust without thinking about what will happen in the future.Online buyers must pay proper attention to the procedures for carrying out online buying and selling transactions and the rules that exist in buying and selling transactions as well as the importance of written agreements.