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Mekarbuana Village located in Tegalwaru, Karawang district, West Java, is about 45 kilometers from the center of Karawang, and has potential for agro-tourism and natural tourism, because according to the village head, Jaji Maryono, the village is a provider of coffee, durian, mango, avocado, and bananas. The tourism  that are available are Curug Cigentis, Curug Bandung, and tours along the flow of the river. This tourist destination is a favourite destination of both locals and citizens around Karawang to spend the weekend with the family. Due to the tourist potential in his village, the village chief acknowledged that he wanted to bring Mekarbuana Village  into a tourist village, but still needed support and enhanced human resource capacity (HRM) to manage the village. The problem is that the tourism organization in the village are not functioning, so the wheel of tourism in that village is still not balanced. This activity uses methods of accompaniment, socialization, and education carried out in integration with KKN students to the community and tourists in Mekarbuana Village. The result of this community service activity is the reactivation of the pokdarwis management, the existence of the organization structure, the presence of the work plan, a varied tour package, as well as the Mekarbuana Village  already registered in the JADESTA. As to the conclusion of the activities, they feel very grateful and hoped that the organization will be able to maximize its management, and continue to run consistently and professionally in managing tourism in the village.

This study aims to analyze the implementation of contractual budgeting and its impact on the development of government accounting system structure in Iraq. Amid the challenges facing the public sector in Iraq, the implementation of contract-based budgeting is considered essential to improve transparency, accountability, and efficiency in the management of state finances. This study used a survey approach to collect data from various government agencies in Iraq involved in budget planning and oversight. The results show that although the implementation of contractual budgeting can improve budget management and strengthen the government's accounting system, there are a number of barriers, including a lack of human resource capacity, information technology limitations, and regulatory discrepancies that still exist. This study recommends the need for policy updates and improved training and infrastructure to support the integration of contract-based budgeting in the government accounting structure in Iraq, to ensure the sustainability and effectiveness of public budget management

This article discusses the development of accounting information systems to improve efficiency and accuracy, focusing on a case study of the implementation of accounting program changes. Previous studies have shown that effective accounting information systems can significantly improve the quality of accounting and managerial information. The implementation of accounting program changes often involves the integration of information technology to improve the process of financial reporting, internal control, and analysis of company performance. Previous studies have shown that companies that adopt information technology in their accounting systems have a competitive advantage in managing and analyzing financial information more efficiently. Important factors in the development of accounting information systems are the need to ensure data accuracy, reporting speed, and real-time availability of information for internal and external stakeholders. This study also explores the positive impact of the use of accounting information systems on the company's operational efficiency and strategic decision making. Successful implementations show that modern accounting information systems are able to integrate various business functions, such as finance, inventory, and manufacturing, to improve the coordination and effectiveness of the organization as a whole. Thus, the development of accounting information systems not only improves the company's internal processes but also enhances the company's adaptability to rapid and complex changes in the business environment. This study provides a strong theoretical foundation for understanding the importance of information technology integration in the context of accounting program changes to achieve higher efficiency and accuracy goals.

Surabaya is a prototype with industrialization in the growth of the city. In such an environment, crime occurs due to the pressure of forces that divide society, causing social bonds to break and resulting in higher crime rates. Theories of crime in the context of social disorganization discuss the social and spatial structure of a community and how these factors can influence criminal behavior. These theories assume that poor social organization, low socioeconomic status, weak social ties, and high spatial mobility can lead to a lack of social control, which in turn can encourage criminal behavior. The crime theories in the context of social disorganization, particularly the theory developed by Shaw and McKay, focus on how the social and spatial structure of a community can affect criminal behavior. This study was conducted in Surabaya, which is undergoing social changes due to environmental factors, poverty, ethnic wealth, educational status, and an underdeveloped per capita welfare. Data was obtained through surveys and interviews with local residents, as well as statistical analysis related to crime rates. The research findings show that areas with higher levels of social disintegration tend to have higher crime rates. Factors such as unemployment, economic inequality, and weakening social ties have been found to significantly contribute to the increase in crime. In conclusion, social disintegration is a key factor that drives individuals to engage in criminal acts, especially in societies experiencing socio-economic inequalities. Therefore, crime prevention efforts require a comprehensive approach, including strengthening social and economic structures in society through the city government.

The La Galigo epoch is an important literary work that depicts the deep intercultural relationship between the archipelago and China. The story, which focuses on Sawerigading's adventures, not only presents an epic story but also reflects the significant cultural, economic, and political exchanges in Southeast Asia's maritime region. Since the 7th century, the archipelago has been a vital trade route connecting various cultures, with Chinese traders playing a key role in the flow of goods and knowledge. Through the La Galigo Epos, it can be seen how elements of Chinese culture, including shipping technology, trade practices, and social values, have contributed to the development of the archipelago's cultural identity. This integration not only enriches the local culture, but also expands the social and economic horizons of the community. The relationship between the two cultures is the foundation for emerging social and governmental dynamics, demonstrating the positive impact as well as the challenges faced in complex cultural interactions. This epoch is not just a story, but also a historical document that provides important insights into the development of maritime cultural identity in Southeast Asia. By tracing the intercultural relationships established in the La Galigo Epos, we can understand how these interactions shape the region's cultural diversity and richness, as well as provide valuable lessons for future generations in preserving cultural heritage.

In recent years, virtual assistants have become an integral part of everyday life, simplifying routine tasks and allowing users to focus on more important matters. This research aiming to design GiggleGate, a virtual desktop assistant integrated with both face and speech recognition technology to enhance authentication security. The objective is to develop an authentication system that not only verifies user identity but also provides a more intuitive experience and seamless interaction. The research employs a development methodology to create and implement the system, which integrates face recognition via OpenCV and speech recognition via a Python library. The findings indicate that the integration of these technologies enhances security and user experience by offering dual-factor authentication. The system is expected to contribute to more secure and accessible virtual assistant applications, offering both a practical and efficient solution for users. The implications of this study suggest that the combination of face and speech recognition can provide an effective means to protect user privacy and improve the overall functionality of desktop assistants.

Islamic calligraphy is a form of art that plays a central role in the development of Islamic culture and art. Highlighting the beauty of Arabic script, calligraphy serves not only as an aesthetic expression but also as a spiritual medium to reflect religious values. This article discusses how calligraphy influences the development of Islamic art through its integration with geometric designs, technical innovations, and applications across various media such as architecture, ceramics, textiles, metalwork, and glass. The dissemination of calligraphy to various regions, including Europe, Asia, and Africa, demonstrates its universal appeal. Moreover, the influence of calligraphy is evident in modern and contemporary art, ensuring its relevance in the era of globalization. With strong traditional roots and adaptability, Islamic calligraphy continues to symbolize harmony, beauty, and spirituality, inspiring the global art world

The mosque facade is an important element in architectural art that influences visitors' perceptions and experiences. This study focuses on the An-Nur Mosque in Magelang, Central Java, which showcases the integration of traditional Javanese and Islamic architectural elements. The research method used is library research, collecting data from various literature sources, including books, journals, and relevant articles. The results show that the mosque's facade design combines the traditional Javanese joglo roof with domes and minarets, as well as elaborate carvings, creating a unique aesthetic. The use of local materials such as teak wood and andesite stone emphasizes local wisdom, while geometric ornaments and Arabic calligraphy enrich the spiritual meaning. Therefore, the An-Nur Mosque not only serves as a place of worship but also as a symbol of cultural and religious identity for the local community, creating harmony between local culture and Islamic values.

Law enforcement against perpetrators of sexual intercourse committed by children is a complex issue that requires a balance between aspects of justice, protection, and rehabilitation. Children as perpetrators of criminal acts are in a unique position because of their status as legally and psychologically immature individuals. This study aims to analyze the law enforcement process against children involved in sexual intercourse, including the application of sanctions that are in line with the principles of restorative justice and the protection of children's rights. The research method used is normative juridical with a legal approach and case studies. The results of the study show that the juvenile criminal justice system in Indonesia refers to Law Number 11 of 2012 concerning the Juvenile Criminal Justice System, which emphasizes a diversion approach and non-criminal efforts in resolving children's cases. However, there are obstacles in implementation due to limited resources, understanding of law enforcement, and social stigma attached to child perpetrators. This study recommends increasing training for law enforcement, strengthening psychological assistance mechanisms, and developing comprehensive rehabilitation programs. Thus, law enforcement against children who commit sexual intercourse crimes must consider the balance between strict law enforcement and the protection of children's rights, so that the goals of social reintegration and rehabilitation can be achieved optimally.

Tablets are solid preparations consisting of active drug substances and fillers. The purpose of adding a crushing agent is to reduce the pressure that occurs in making tablets, especially during the tablet release process which begins with breaking it. This study aims to investigate a number of components that influence the disintegration or breaking time of tablets, such as the choice of disintegrating agent, excipient composition, and environmental conditions such as pH and temperature. The research results show that choosing the right disintegrating agent, such as starch or starch, can accelerate tablet disintegration by increasing its ability to swell in liquid. Faster disintegration times can be achieved through the addition of appropriate disintegrating agents and optimization of tablet formulation, which ultimately supports increased drug therapeutic effectiveness. The methodology employed in this analysis is predicated on a survey of the literature on electronic data sources. Based on existing literature, starch or starch granules have the ability to swell up when exposed to water, amylose also has similar properties, namely that they both function as disintegrating agents. Concluded that amylum or starch derived from various plants is effectively utilized as a tablet disintegrating agent due to its superior to interact with water, but also because the evaluation results almost all meet the established standards.

Handling terrorism cases in Indonesia requires a careful approach considering the diversity of applicable legal sources, especially Islamic Law and Pancasila. This article explores harmonization efforts between the two legal systems in the context of countering terrorism. Islamic law, with its principles that emphasize justice, security and protection of society, offers an approach based on restoration and enforcement of social norms. On the other hand, Pancasila as the basis of the state and national ideology provides a normative framework that emphasizes unity, social justice and human rights. This study analyzes how the principles of Islamic law can be integrated with the Pancasila legal framework to create an effective legal system in dealing with terrorism. The research focus includes a review of existing laws and regulations, policies for handling terrorism, as well as the implementation and implementation of the law in practice. This article also identifies challenges that may arise in the harmonization process, including potential conflict of norms and differences in interpretation between Islamic Law and Pancasila. This study aims to provide strategic recommendations for policy makers and law enforcement officials to create a more holistic and harmonious approach in dealing with terrorism. It is hoped that the integration of the values of Islamic law with the principles of Pancasila can strengthen efforts to prevent and overcome terrorism, as well as maintain the diversity and unity of the nation. Thus, this research contributes to the development of legal policies that are more inclusive and fair, in accordance with the Indonesian social and cultural context.

Financial risk management is an important element in maintaining global economic stability. This study explores the relationship between regulation, technological innovation, and sustainability as three main pillars in modern financial risk management. Using the Semantic approach Literature Review (SLR), this study analyzes the literature from 50 selected scientific articles published between 2018 and 2024. The results of the study show that regulations such as Solvency II and IFRS 17 strengthen transparency and accountability, while innovative technologies such as parametric insurance and resilience bonds increase the efficiency of risk management. In addition, sustainability, which is realized through initiatives such as green insurance and sharia insurance, is a key pillar in mitigating systemic risk.However, the study identified a number of challenges, including fragmentation of regulations across countries, limited access to technology in developing countries, and moral hazard in implementing sustainability. To overcome these obstacles, a collaborative strategy involving governments, the private sector, and the international community is needed to harmonize global regulations, strengthen technology infrastructure, and improve technology and sustainability literacy. This study contributes to presenting a comprehensive financial risk management framework by recommending strengthening the synergy between regulation, technology, and sustainability. This study also provides practical guidance to address global challenges in financial risk management, while also providing a basis for further in-depth research on specific sectors, geographic regions, and the integration of technology and sustainability.

Blue carbon ecosystems play a strategic role in mitigating climate change through their ability to absorb and store carbon significantly. However, uncontrolled exploitation of marine resources, such as overfishing, destructive fishing methods, and fishing gear waste, have threatened the sustainability of blue carbon ecosystem. Penangkapan Ikan Terukur (PIT) policies implemented by the Indonesian government aims to realize sustainable fisheries by regulating fishing quotas based on zoning. This reserach aims to identify the urgency of integrating blue carbon ecosystems into PIT policies in Indonesia to maintain the sustainability of marine resources and support climate change mitigation. Using qualitative descriptive methods based on literature studies, this research found that integrating blue carbon ecosystems into PIT policies can provide significant ecological benefits. Strict monitoring, restoration of blue carbon ecosystem habitats, and implementation of scientific data-based policies are needed to ensure the success of this policy. This integration is expected to be able to maintain marine ecosystems, support sustainable fisheries, and contribute to global climate change mitigation targets.

This research evaluates the effectiveness of citizenship legislation in Indonesia, focusing on Law No. 12 of 2006. The background of this study is based on the importance of protecting citizenship rights within the context of evolving social and political dynamics. The aim of the research is to identify discrepancies between regulations and practices, as well as to analyze the impact of policies on social integration and the protection of individual rights. The methodology employed is normative legal analysis, which includes legislative, conceptual, and comparative approaches, along with data collection through literature review and interviews with legal experts. The findings indicate that although Law No. 12 of 2006 has brought positive changes, the implementation of policies still faces challenges such as inconsistency and administrative obstacles. The implications of this research highlight the need for reforms in citizenship policy that are fairer and more responsive, which can enhance the protection of individual rights and create a more inclusive system for all citizens.  

Educational management plays a strategic role in determining the success of learning processes in various educational institutions. Evaluation and accountability are two interrelated key elements in shaping an effective, transparent, and sustainable education system. This study aims to develop an adaptive and responsive educational management concept to meet contemporary demands and provide strategic recommendations for educational institutions in improving learning quality. Using a qualitative approach with a descriptive-analytical design, this research finds that the integration of systematic evaluation and strong accountability is a fundamental aspect of educational management. Evaluation provides in-depth data on learning effectiveness, while accountability ensures that every component of the educational system takes responsibility for the outcomes achieved. Together, they significantly contribute to creating an educational management mechanism oriented toward continuous quality improvement. 

The rapid development of artificial intelligence (AI) presents new challenges and opportunities in various fields, including in Christian religious education. This article discusses how Christian Religious Education (PAK) and its curriculum can respond to the dynamics presented by AI technology. This article uses a descriptive qualitative method based on literature and scientific journals. The main sources of this research are taken from various literature and scientific journals that are relevant to the research topic. The main focus lies in the adjustment of learning materials that are relevant to the needs of the times, the formation of Christian ethics in the digital era, and the importance of maintaining spiritual values ​​amidst technological developments. The use of Artificial Intelligence (AI) in PAK still adheres to the principles of Christian ethics and values. Theological understanding of the role of humans, morality, and their relationship with the creator is described in the perspective of Christian ethics towards artificial intelligence (AI). The Role of Humans in the Process of Christian Religious Education related to the application of AI involves deep reflection on the relationship between Bible verses and the implementation of artificial intelligence in religious education. In addition, this article explores the potential use of AI in the learning process, such as through personalization of education and increasing interaction between teachers and students. It is hoped that with proper adaptation, PAK can remain relevant and provide a solid foundation of faith for future generations in facing the challenges of modern technology.

This research aims to explore and analyze the relationship between Pancasila, as the foundation of the Republic of Indonesia, and international principles of justice and equality. Pancasila, which consists of five precepts that reflect the basic values of the Indonesian nation, is expected to serve as a guideline in the application of the principles of social justice and equal rights in the international context. This study uses an analytical approach to evaluate how Pancasila aligns with various international conventions and standards related to human rights and social justice. It also discusses the challenges and opportunities in integrating Pancasila values with global norms, as well as its impact on Indonesia's public policy and international relations. The results show that while there is significant alignment between Pancasila and international principles on justice and equality, there are some challenges in its implementation that need to be addressed to ensure better harmonization between national and international norms.

Poverty among foreign nationals is an increasingly pressing global issue that is often overlooked in public policy. This study examines government policies designed to address poverty among migrants and refugees and their impact on their economic well-being. The main focus of the study is to highlight the effectiveness of different policy approaches that have been implemented in different countries and identify best practices that can be adapted to different national contexts. Through an analysis of existing policies in several countries, including Germany and Canada, and relevant case studies, the study finds that approaches based on social and economic integration, employment, and direct assistance can play a significant role in reducing poverty among foreign nationals. The results show that policies that involve collaboration between governments, non-governmental organizations, and local communities are often more effective in achieving the desired outcomes. This study aims to provide evidence-based recommendations for future development policies that are more inclusive and effective. In doing so, it is hoped that this study will contribute to improving the economic well-being of foreign nationals and assist governments in designing policies that are more responsive to the needs of this group.

This study aims to examine the contribution of historical science in the effort to revitalize museums as educational institutions and preserve cultural heritage. Museums, as public spaces that store and exhibit historical collections, have an important role in facilitating public understanding of the nation's history. However, in the context of the development of the times and changes in public preferences, museums often face challenges in attracting visitors. The contribution of historical science in museum revitalization includes a more interactive approach, technology integration, and storytelling based on in-depth historical research. Thus, historical science not only functions as a source of information, but also as a basis for creating educational experiences that can connect the current generation with relevant historical values. This study suggests various revitalization strategies that can be applied to increase the attractiveness and function of museums as centers for learning and preserving culture, as well as strengthening historical awareness.

The application of Pancasila as an ethical foundation in law enforcement against criminal acts of terrorism in Indonesia highlights the importance of integrating humanitarian values and human rights principles. This article analyses how Pancasila, with its focus on social justice and humane treatment, distinguishes Indonesia's approach from repressive methods commonly applied in other countries. The research method used in this article is a descriptive qualitative approach, which includes document analysis as well as in-depth interviews with various stakeholders, including law enforcement, academics, and deradicalisation practitioners. The data obtained is analysed to evaluate the effectiveness of deradicalisation programmes based on the principles of Pancasila and its impact on reducing radicalisation as well as reintegration of former terrorism perpetrators. By emphasising the need for a balanced policy between security and human rights, the Pancasila-based approach proved to be more effective and sustainable in the long run. Challenges in the consistent application of Pancasila values are faced in the context of globalisation and advances in information technology. The results show that this approach not only reduces radicalisation but also facilitates the reintegration of former terrorism perpetrators into society. In conclusion, the application of Pancasila in law enforcement contributes significantly to national stability and can be a model for other countries in countering global terrorism.