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This study aims to find out about . What is the mechanism for drafting regulations on changes to the Regional Revenue and Expenditure Budget (APBD). What are the implications and legal impacts on regulatory mechanisms for amending the Regional Revenue and Expenditure Budget (APBD) which are not in accordance with statutory provisions. The method of data collection in this study was carried out by normative empirical, namely research that uses and processes primary data and side by side with secondary, empirical normative research is focused on the implementation of statutory (normative) legal provisions in action in every particular legal event that occurs in a society (empirical) related to the mechanism of Changes to the Regional Revenue and Expenditure Budget. The results of the study show that the Regional Revenue and Expenditure Budget, hereinafter abbreviated as APBD, is the regional government's annual financial plan that is discussed and agreed upon jointly by the local government and the Regional People's Representative Council (DPRD), and stipulated by regional regulations/Perda. The APBD budget year covers a period of one year, starting from January 1 to December 31. The Regional Revenue and Expenditure Budget consists of the Revenue Budget originating from Regional Original Revenue (PAD), which includes regional taxes, regional levies, regional wealth management results and the share of balancing funds, which includes Profit Sharing Funds, General Allocation Funds (DAU) and Funds Special Allocation. Also known as legitimate income such as grants or emergency funds. While the expenditure budget is the budget used for various purposes of carrying out government tasks in the region. The Regional Government submits a draft Regional Regulation concerning changes to the Regional Revenue and Expenditure Budget (APBD) for the current fiscal year to obtain approval from the Regional People's Representative Council (DPRD) before the end of the fiscal year. After obtaining approval from the Regional People's Legislative Council (DPRD) regarding the draft regional regulation regarding the Revised Regional Revenue and Expenditure Budget (APBD-P), then the process of evaluating and establishing the draft Regional Regulation concerning the Revised Regional Revenue and Expenditure Budget (APBD-P) and the draft Regional Head Regulations regarding the translation of the Amended Regional Revenue and Expenditure Budget (APBD-P) into Regional Regulations and Regional Head Regulations. There are two legal implications of the mechanism of the Amended Regional Revenue and Expenditure Budget (APBD-P) regulations which are not in accordance with statutory provisions. First, all processes of a series of changes that do not meet the normative requirements cannot be followed up directly. Second, administratively, all types of regional government work programs originate from the remaining budget from the previous year. (APBD-P) as the legal basis

This research aims to identify and synthesize previous research related to optimizing Problem-Based Learning (PBL) in improving students' critical thinking skills in mathematics learning through a systematic literature review. Data was collected from relevant scientific articles published in the last 10 years using certain keywords through databases such as Google Scholar, Scopus, and Web of Science. The results of the literature review show that the application of PBL consistently plays a role in improving students' critical thinking abilities, especially when supported by strategies such as the use of relevant contextual problems, structured feedback, and directed teacher guidance. These findings confirm the constructivist theory which states that meaningful learning occurs when students are actively involved in authentic problem solving. However, there are variations in results across educational levels and countries, indicating the importance of contextual adaptation in the implementation of PBL. In addition, the lack of comprehensive practical guidance and long-term evaluation instruments is a major obstacle. The conclusions of this research emphasize the need to develop clearer PBL implementation guidelines and more accurate evaluation instruments to measure its impact on students' critical thinking abilities, as well as the potential of PBL in improving the quality of mathematics learning that encourages critical thinking skills as an important competency in 21st century education.

This study examines the implementation of the Project-Based Learning (PjBL) model through a miniature ecosystem project to enhance the creativity of fifth-grade students at SD Negeri Winajaya III. The research employed a quasi-experimental design with a pre-test and post-test group. The results revealed a significant improvement in students' creativity after implementing the PjBL model. Students demonstrated increased abilities in designing, developing, and evaluating projects. Additionally, PjBL facilitated collaborative and independent learning. These findings highlight the relevance of PjBL to the Merdeka Curriculum, which emphasizes project-based learning to foster 21st-century skills.

This study aims to analyze the business development strategy implemented by the furniture industry community in Probolinggo using the balanced scorecard (BSC) method. The method used in this study is a qualitative descriptive analysis method by conducting interviews, observations, and data documentation in collecting the necessary data. Interviews were conducted on 12 informants consisting of 5 informants from business owners in Jorongan Village, Probolinggo, 3 informants from employees, and 4 from consumers. The results of the study based on the Balanced Scorecard through 4 measurement perspectives show that the financial perspective has decreased in ROI, current ratio , and operating ratio. The growth and learning perspective lacks training for employees and does not utilize technology in the form of social media in its marketing process. The company's readiness in implementing BSC must pay attention to the implementation of a BSC-based performance measurement system by first evaluating the suitability of the characteristics and readiness of the company in implementing BSC. Things that must be prepared are evaluating performance so that it can reflect activities in the company in accordance with the vision, mission, strategy, and objectives that have been set.

Digital transformation in educational services is an important need to improve efficiency and user satisfaction, especially in Islamic boarding schools. One of these innovations is the SISANTRI application used at the Darussalam Blokagung Islamic Boarding School, Banyuwangi, to facilitate the management of information and transactions for guardians of students. However, the effectiveness of this application still faces challenges, such as stagnation in feature development and negative reviews from users.This study aims to analyze the influence of E-Servqual, E-WOM, and E-Trust on E-Customer Satisfaction. Then, analyze the influence of E-Servqual, E-WOM, E-Trust, and E-Customer Satisfaction on customer loyalty. And analyze the role of E-Customer Satisfaction as a mediator of the influence of E-Servqual, E-WOM, and E-Trust on customer loyalty.The research method used is exploratory research and a quantitative approach with data collected through questionnaires distributed to 364 guardians of students selected using the Proportional Stratified Random Sampling technique. The research instrument uses a Likert scale to measure research variables. Then, the collected data is analyzed through several stages, namely determining the value of the variables, testing the research instrument (validity and reliability tests), path analysis using the Partial Least Square (PLS) method, hypothesis testing, and path calculations.The results of the study showed that E-Servqual, E-WOM, and E-Trust significantly influenced E-Customer Satisfaction. In addition, E-Servqual, E-WOM, E-Trust, and E-Customer Satisfaction significantly influenced customer loyalty. Then, customer satisfaction was not able to be a mediating variable between E-Servqual, E-WOM, E-Trust, and customer loyalty, but still contributed to loyalty directly.It can be concluded that improving E-Servqual, E-WOM, and E-Trust is very important to strengthen E-Customer Satisfaction and Customer Loyalty, although E-Customer Satisfaction does not mediate the relationship. Further development should be focused on improving these three main factors that affect customer loyalty.

Land as the wealth of the Indonesian nation must be utilized for the greatest prosperity of the people. To achieve this utilization, land consolidation needs to be carried out as an effort to increase the utility and results of land use and to align individual interests with the social function of land in the context of implementing development. Land is the basic capital for development and supports the running of the economy, there is almost no development activity that does not require land. Land plays a very important role, even determining the success or failure of a development. The nature of this research is descriptive, the results of this research are expected to obtain a factual picture or description of the land consolidation policy towards the re-arrangement of land ownership and use in Tanjung Sena Village, Sibiru-Biru District, Deli Serdang Regency, where the objects of land consolidation are land, residential buildings, dry land such as oil palms and fields, and village roads. Land consolidation as one of the efforts to increase the utility and results of land use. Land utilization needs to be implemented in the form of land regulation, control, and management. The use and utilization of land is carried out by re-arranging, partnership efforts, transfer and release of land rights in accordance with applicable laws and regulations. In the framework of land use management, guidance and control are carried out. Guidance is carried out through the provision of guidelines, guidance, training, and direction, while control is carried out through supervision such as supervision, reporting and regulation. The implementation of the regional spatial planning design is not always effective in the field, some people still assume that land rights are absolute rights, meaning rights that cannot be violated against land even though land rights contain social functions, land can be used by anyone as long as legal procedures have been taken, especially if the prospective land user is the state and is used for public interest.are fun for children such as singing, storytelling, role playing and involving parents in learning at home.

This study examines Japesda's role in supporting the implementation of Law No. 32 of 2024 on the Conservation of Biological Natural Resources and Their Ecosystems. Japesda plays a strategic role in education and counseling, aligning with Article 37 paragraph (2), which mandates fostering public awareness through conservation education. It also contributes to managing conservation areas, as outlined in Article 5A and Article 8 paragraph (4), which emphasize local wisdom and participatory mapping. Japesda’s policy advocacy encourages community participation, supporting Article 37 paragraph (1), which underscores dialogue between the government, indigenous peoples, and stakeholders. Japesda is also active in monitoring and reporting violations, leveraging Article 39A paragraph (1), which recognizes community reports as valid initial evidence. Furthermore, Article 43A paragraph (1) provides a legal framework for Japesda to ensure conservation policies adhere to conservation principles. Despite challenges such as stakeholder resistance, limited resources, and low public awareness, Japesda continues to build capacity, forge partnerships, and enhance coordination among stakeholders. These efforts aim to overcome obstacles and support the effective implementation of conservation policies, ensuring the preservation of biological resources and their ecosystems for future generations. Japesda’s multifaceted role highlights its significance in advancing Indonesia's conservation agenda.

This study examines the effectiveness of the experimental method in improving the learning outcomes and learning motivation of third-grade elementary school students in science subjects. The research employed a quasi-experimental design with a pretest-posttest control group design, involving an experimental group taught using the experimental method and a control group taught with conventional methods. Data were collected using tests, questionnaires, and observation sheets. The findings reveal that the experimental method significantly enhances both learning outcomes and motivation compared to conventional methods. Statistical analysis using t-tests showed a significant difference (p < 0.05) between the experimental and control groups in terms of posttest scores and motivation levels. The experimental method proved effective in promoting active student engagement, deeper conceptual understanding, and intrinsic motivation. This method is recommended as a strategy to improve science learning quality in elementary schools.

Activeness and Learning Results of Class IV Students at SDN 106161 Laut Dendang Assisted by the PBJL Project Based Learning Model. The aim of this research is to increase student learning activity and achievement through the use of a project-based learning model supported by mind maps as a medium. This research is PTK, and the subjects are fourth grade students. Data is collected using test scores, observation results, and activity rubrics. Quantitative and qualitative descriptive methods were used to analyze the data. The results showed that students who were inactive at the beginning of the cycle (64.70%) increased to 76.47%, 26 were quite active, and 24 students who were active increased to 82.35%. For pre-cycle learning outcomes, grade 4 students at SDN Laut Dendang showed completeness of 4.4% 14 students, increasing to 5.9% 20 students, and 85% 29 students in cycle II. Thus, implementing project-based learning with the help of mind maps can increase student activity and learning outcomes.

The principles of chemistry learning emphasize that students study chemical concept in a structure and detailed manner. Until now, chemistry lessons are still a big challenge for teachers, because students often experience difficulties when learning chemical concept such as the concept of stoichiometry. This study aims to determine the level of concept understanding and the percentage of students' concept understanding on stoichiometry material using a five tier diagnostic test. The method used in this research is descriptive qualitative. The results showed: (1) the average level of students' concept understanding is classified in the category of lack of knowledge (LK); (2) the average percentage of students who understand the concept (SC) is 13.0% and the sub-concept with the highest percentage of understanding the concept (SC) is Relative Molecular Mass which is 33.0%. Of the 15 questions tested, question number 1 has the highest percentage of understanding the concept (SC) of 33.0%, while for the other 14 questions the average student is classified in the category of lack of knowledge (LK). It can be concluded that students' concept understanding on stoichiometry material is still classified as very low criteria.

Amanna Gappa is the third Matoa of Wajo. He formulated a maritime law known as Amanna Gappa, which was enacted in 1676. This law discusses the rules for trading and sailing during that time. Three hundred years later, a modern maritime law was established, known as the United Nations Convention on the Law of the Sea (UNCLOS). The research method used is qualitative research utilizing secondary data through literature studies such as documents, articles, reports, scientific journals, and internet sites. The collected data is then analyzed to produce descriptive information presented by the author in the form of sentences and words that support explanations related to the research.The laws within Amanna Gappa's maritime law consist of 21 articles and cover various matters, both technical and non-technical. It outlines efforts to achieve welfare on board ships, detailing the rights and obligations of everyone involved. This is quite similar to UNCLOS; however, its orientation is more towards the state, focusing on how UNCLOS seeks to regulate national welfare at sea. The values that continue to be upheld in current maritime law emphasize that regulations should be made as much as possible for the sake of welfare and justice. Moreover, both ancient and contemporary maritime laws prioritize common interests through deliberation in establishing these rules.

The purpose of this study was to investigate the partial and simultaneous effects of leadership and incentive on employee’s performance at Hamparan Perak district. The Likert scale approach was utilized to collect data for this study, which employed quantitative methodologies. Using complete sampling, 60 employees from the Hamparan Perak district served as the study's subjects. The study's findings showed that, first, leadership significantly and favorably affects employee performance, as seen by the tcount > ttable value of 6.534 > 1.764, a result value of 0.559, and a sig value of 0.005 < 0.05. Second, tcount > ttable, which is 6.859 ˃ 1.764 with a result value of 0.540 and a sig value of 0.002 < 0.05, indicates that incentive have a positive and substantial impact on employee’s performance. Third, the results of the fcount > ftable, which are 11.897 > 2.608 with a result value of 0.721 and Sig value < 0.05 then 0.004 > 0.05, were obtained concurrently with the F test, demonstrating that leadership and incentives have a significant and positive impact on employee’s performance at Hamparan Perak district.

The money supply can affect other economic variables, such as output and prices, create stability in the economy and help achieve the ultimate goal of monetary policy, namely the stability of inflation and exchange rates.  The level of the exchange rate by the monetary authority must be kept stable because an unstable exchange rate, especially one that experiences a sharp depreciation, can have financial crisis implications. This research approach was associative/quantitative research. The data used in this study are secondary data taken and processed from Bank Indonesia (BI) and the Central Statistics Agency (CSA) from 2013-2023 (11 years). Based on the results of regression analysis shows that the variable money supply, exchange rates, and interest rates simultaneously affect the inflation variable. Based on the results of regression analysis shows that the variable money supply has a positive and significant effect on inflation. Based on the results of regression analysis, the exchange rate variable has a negative and significant effect on inflation. Based on the regression analysis, the interest rate variable has no statistical effect on inflation.

An examination of the variables affecting rice output and farmers' income levels serves as the driving force behind this study. One of the settlements where people live and work is this one. Using multiple linear regression methods and confirmatory factor analysis (CFA), the study aims to ascertain and assess the effects of fertilizer use, capital, productivity, land, distribution, price, demand, and consumption on farmers' income levels. One hundred farmers served as the sample size. Questionnaires were sent in order to gather data, and SPSS version 24.0 was used for data processing. According to the findings of experiments conducted using hypothesis testing, farmer income is significantly impacted by the factors of production, consumption, land, and prices. Next, the variables Farmer income is not significantly impacted by fertilizer use, demand, distribution, or capital. Four factors are suitable to influence income, according to the research's findings. The first component, productivity, has a value of 0.912; the second, consumption, has a value of 0.764; the third, land, has a value of 0.848; and the fourth, price, has a value of 0.864. The Rotated component matrix value indicates that there are eight factors. The government must work to inspire and excite the people to boost the wealth of farmers in Sei Rotan village, and it is hoped that farmers would keep increasing the productivity of their rice output.

The implementation of the Zoho Books application at PT. Damai Indopertama Sukses aims to improve the efficiency and accuracy of the company's financial records, which were previously managed manually using Microsoft Excel. The application deployment method includes interviews, observations, and documentation to understand the company's needs. The implementation results indicate that Zoho Books simplifies financial transaction recording, generates automated financial reports, and provides real-time access to financial data. This reduces the risk of manual errors and accelerates the financial reporting process. Additionally, the automation features in Zoho Books enable the company to better monitor cash flow and financial performance, supporting accurate data-driven decision-making. This implementation offers a significant solution to the challenges of manual financial management and establishes a foundation for the company's operational sustainability.

Excessive sugar consumption has become a serious public health problem. Increasing patterns of food and drink consumption in line with changes in modern lifestyles have contributed to an increase in the prevalence of non-communicable diseases such as obesity, type 2 diabetes and cardiovascular disorders. This study analyzes and analyzes the use of Artificial Intelligence (AI), especially Deep Learning techniques and Neural Network algorithms, in the classification of sugar content in sweetened drinks. The Systematic Literature Review (SLR) method was used to filter relevant studies published between 2020-2024. The study results show that AI is able to provide more efficient and accurate solutions than manual methods. However, although the literature results show great potential, the application of AI in sugar content classification still requires further empirical research. This study emphasizes the importance of developing AI models tailored to the characteristics of sweetened drinks to support consumer decision making regarding healthier drink choices.

In the rapidly evolving digital era, business promotion strategies have undergone significant transformations, particularly through the utilization of online graphic design platforms. This study aims to explore the use of Canva as a creative tool to enhance the promotional strategies of GURAFIX, a graphic design service business. The method employed is qualitative with direct observation techniques and portfolio analysis. The findings indicate that Canva plays a crucial role in improving the productivity and efficiency of the GURAFIX team in producing visually appealing content aligned with current market trends. Utilizing Canva has also positively impacted the quality of designs and promotional appeal, contributing to an increase in clients. However, the study also identifies Canva's limitations in meeting advanced design requirements. This research provides practical implications for other graphic design service businesses to optimally utilize Canva as part of their promotional strategies.

In the kernel processing process, it is important to understand the effect of temperature on the water content of the palm kernel in the kernel silo, especially at the kernel station. This study aims to analyze the effect of temperature on the water content of the palm kernel in the kernel silo at the kernel station. This study used the Randomized Block Design (RBD) method. Data were analyzed using linear regression and analysis of variance (ANOVA). By using the Randomized Block Design (RBD) method, the results of the treatment hypothesis were obtained that  (285.241) >  (2.44) which means that  was rejected and  could not be rejected, it can be concluded that the experiment of each temperature given had a significant effect on the resulting water content. In the results of the repetition hypothesis that  (1.655) <  (2.901) which means that  could not be rejected and  was rejected, it can be concluded that the experiment of each temperature given did not have a significant effect on the resulting water content.    

This study aims to analyze the influence of soil contour types and depths on soil characteristics using a Randomized Block Design (RBD) method. The research data were obtained from a secondary dataset encompassing physical and chemical soil characteristics across three contour types (Top, Slope, and Depression) and four depth levels (0-10 cm, 10-30 cm, 30-60 cm, and 60-90 cm). The analysis results indicate that soil contour types and depths do not significantly affect most soil characteristics, such as pH, nitrogen content, phosphorus, calcium, sodium, and soil conductivity. However, significant effects were observed on magnesium (Mg) and potassium (K) content. Conversely, area grouping showed significant effects on nearly all tested soil characteristics. These findings highlight the importance of considering geographical variations in soil management to enhance the efficiency and sustainability of agricultural practices. Further research is recommended to explore other factors affecting soil characteristics, such as climate and vegetation types, to support more optimal land management strategies.

Audio-visual media commonly used in teaching and learning activities in the 21st century. The purpose of this research is to determine how effective audio-visual media is to be applied in elementary schools to improve student learning outcomes in Civics subjects in Elementary Schools. By using qualitative method with a literature study approach. The form of activity carried out is to conduct literature research through collecting data with listening techniques, participatory observation taken from Google Scholar with the keywords "Audio-visual media", "Civics Learning", "Elementary School Students", and "Learning outcomes", and data analysis. The results of the literature study of 12 scientific journals obtained are that audio-visual media is effective to be used in learning and has been proven to improve student learning outcomes.