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Predicting sales is an important aspect in sales development. Sales prediction simulation is an estimated calculation of the level of product sales in a certain period. Sales of pempers tend to fluctuate due to the choice of many brands available, resulting in sales having a little difficulty in estimating sales of MAKUKU diaper products at Greens Mart stores. This research aims to predict sales Pempers products. This research uses several stages of identifying problems, determining research objectives, collecting data, data collected or obtained from interviews with salespeople, managing data using Monte Carlo stages, implementing/testing data and testing results to see the accuracy of the method used. The analysis results show that Comfit M and Comfit L have almost the same level of accuracy, namely Comfit M is around 90.63% and sales of Comfit L are 90.48%. These values ​​provide an indication of the level of accuracy of the sales predictions made.      

Constitutionally, tax collection is regulated in Article 23A of the 1945 Constitution of the Republic of Indonesia which confirms that taxes and other coercive levies are for state needs as regulated by law. Tax regulations themselves are regulated in Law of the Republic of Indonesia Number 28 of 2007 concerning General Provisions and Tax Procedures. Tax is an official state levy on taxpayer citizens. What is meant by taxpayer is an individual or entity including taxpayers, tax holding agents and tax collectors who have tax rights and obligations in accordance with the provisions of tax laws and regulations. As time goes by and the development of economic globalization, there is a lot of potential for crimes or crimes in the economic sector committed by corporate business actors. The difficulty of holding corporations criminally liable results in many material and immaterial losses to the state. However, criminal liability in the form of strict liability can provide a solution to this problem. Where full corporate criminal liability (strict liability) states that corporations can be held criminally liable. This research uses normative research methods by taking a statutory approach and a conceptual approach. The data obtained in this research was through literature study by collecting data from secondary legal materials, namely primary data, secondary data and tertiary data related to the problem formulations that will be discussed in this research. Then the data obtained is analyzed and described qualitatively. The aim of this research is to determine the modus operandi of perpetrators in committing criminal acts of tax evasion based on Law of the Republic of Indonesia Number 28 of 2007 concerning General Provisions and Tax Procedures and to find out how criminal law is applied to corporations for criminal acts of tax evasion based on Law of the Republic of Indonesia Number 28 of 2007 concerning General Provisions and Tax Procedures.

It is widespread in society to see the division of labor between women and men based on gender. The daughter helps her mother, and the son helps her father, showing that a woman is more productive in housework. Gender inequality is generated by discriminatory behavior against women caused by this injustice in the division of roles. However, this is different for single women. Until now, they still have problems carrying out responsibilities that must be done, such as running work and taking care of their families. Based on these events, single women experience feelings of fear, known as fear of success. Because of the fear of the negative consequences that may occur if successful, fear becomes a mental barrier to achievement. Every woman must have dreams to achieve, but inadequate circumstances and societal demands make her afraid to succeed. This study uses qualitative methods and is a type of phenomenological research. Theme-driven analysis is used in theory. The information in this study is collected from three single women selected through purposive and snowball sampling. The results of this study show that single women who have experienced fear of success experience the following: fear of themselves, pessimism, doubt about living both roles, pessimism, and difficulty starting new things due to environmental factors.

Bullying is a verbal or non-verbal bullying activity through the media (cyber bullying) or directly, carried out by a child or group of children against other children. Aggressive behavior such as bullying among teenagers results in problems such as anxiety. The problem at SMKN 2 Binjai in 2024 is the difficulty of identifying children's anxiety about bullying disorders because there is no strong reference as evidence for cases of bullying carried out by perpetrators against victims. So research is needed to cluster gender, type of bullying and children's anxiety levels, with many parties still not monitoring children's activities enough to see how big the impact is on children who experience bullying. The aim of this research is to determine gender, type of bullying and different levels of anxiety among children who experience bullying. Based on the results of grouping bullying cases using the K-Means algorithm, 3 clusters and 3 iterations were obtained, where cluster 1 contained 9 data. , cluster 2 has 4 data and cluster 3 has 7 data, so it can be concluded that bullying cases tend to occur in women who experience types of bullying in the form of cyber and psychological with a mild level of anxiety.

Drilling is an essential operation in mining activities, particularly in borehole preparation for blasting purposes. The efficiency of blasting hole preparation depends significantly on the drilling speed to penetrate the rock formations.Drilling Rate Index (DRI) measures the ease or difficulty of drilling through rock formations. It combines two tests: Brittleness (S20) and SJ value. DRI serves as a common metric to predict drilling capabilities and is classified according to a table classification of drilling rate index.The classification of DRI values for sandstone and mudstone of Balikpapan Formation at PT. RCI Job Site ABK indicates a very high classification with DRI values ranging from 66 to 86. Testing results for samples SBP1 (DRI 75.9), SBP2 (DRI 81.7), SBL1 (DRI 66.6), and SBL2 (DRI 71.1) all fall within the very high classification range.    

The impact of unemployment is divided into two aspects seen from economic development, namely the impact of unemployment on a country's economy and the impact of unemployment on the economy of individuals who experience it and society. The aim of this journal is to determine the impacts of unemployment on Indonesia's social and economic stability. The method used is the descriptive-qualitative analysis method. The results of this journal explain that unemployment can cause consumption to decrease, because unemployment can reduce household income, which as a result can reduce consumer spending. Overall, the social impact of unemployment can be very detrimental to Indonesian society, causing economic and psychological stress for those affected. Therefore, it is important to implement policies and programs that aim to reduce unemployment rates and support people who have difficulty finding work.

Al Fityah Elementary School students and girls experience various learning difficulties such as difficulty concentrating or focusing on the material being taught, difficulty communicating thoughts and opinions to other people, difficulty communicating well, difficulty solving complicated problems that require students to think critically, and difficulty Arranging words and sentences correctly, this is interesting. This research aims to describe the types of learning difficulties of students at SDIT Al Fityah Pekanbaru, in order to understand the steps taken by teachers in overcoming the learning difficulties of participants at SDIT Al Fityah Pekanbaru. This research uses a qualitative approach. Teachers take steps to make student learning easier, namely directing and paying attention to students who experience learning difficulties, utilizing the learning environment, presenting assignments and exercises to create a desire for independent learning in students, directing students to study in groups using interesting learning. role models and rewards for students so that students feel happy and motivated in learning. Teachers also connect the material taught with students' daily lives, so that students easily understand the concepts being taught.

This study examines the types and factors of reading difficulties in children at MIS Kertajaya II Mangunjaya, as well as evaluating the application of Problem-Based Learning Strategies (SPBM) implemented by classroom teachers. This qualitative research used observation, interview and documentation methods to collect data. The results showed that 8 students experienced reading difficulties, with various types of difficulties such as difficulty seeing long distances, low memory, difficulty spelling and pronouncing letters, and lack of letter recognition. Teachers at MIS Kertajaya II Mangunjaya implemented SPBM with the method of showing animated videos, using everyday problems, letter card media, and remedial programs to overcome students' reading difficulties. SPBM proved effective with the support of adequate infrastructure, but was hampered by unconducive classroom conditions. This study also identified the types and factors of reading difficulties at MIS Kertajaya II Mangunjaya and evaluated the effectiveness of SPBM in overcoming them. The implementation of SPBM proved to be beneficial, but needs adjustments to maximize its effectiveness.

The SMPN 1 Ungaran school museum is the only school museum found in semarang district. The museum is located in the SMPN 1 Ungaran complex that during the Dutch Indies was used as kweekschool. The Museum Buildings have a high historical value for civilization in the city of Ungaran and are now being used as a school museum that houses the most impressive collections that have ever occurred in this school and are not found in any other. There are many people who are unaware of the existence of the school's museum, but at the same time the museum has difficulty trying to explain the history, profile and detail of the museum collection when, having or attending educational exhibitions or similar events. Looking at the problem, it would require an audio-visual solution packed into a profile video capable of providing information about the school's museum profile. Applying qualitative methods and linear strategies, it is hoped to produce a video profile that can provide information on the history of museum buildings, museum profiles and museum collections in greater detail and interest to the general public, making its existence known.    

Background: Work fatigue experienced by intensive care room nurses shows several symptoms that are often experienced when nurses are tired, namely drowsiness, difficulty concentrating and physical fatigue. The sleepiness experienced by the nurse was indicated by frequent yawning and wanting to lie down. The aim of this research is to determine the factors that influence the level of work fatigue of nurses at Mitra Medika Amplas General Hospital in 2022. This research is a type of quantitative research with a cross-sectional approach. The population in this study were all nurses at the Mitra Medika Amplas General Hospital in 2022. The sample in this study was 93 people, using purposive sampling, namely taking samples according to the wishes of the researcher. Data was collected using questionnaires and interviews, then processed computerized. Quantitative data analysis was carried out in 3 stages, namely univariate, bivariate and multivariate analysis using Chi-Square, if p ≤ 0.05 then there is an influence between the dependent and independent variables. Statistical test results: age (p value 0.001), gender (p value 0.002), BMI (p value 0.005, education (p value 0.001), sleep patterns (p value 0.001), length of service (p value 0.001), physical work ( p value 0.009), length of work (p value 0.008), it can be concluded that there is a relationship between age, gender, BMI, education, sleep patterns, length of service, length of work, and the level of work fatigue of nurses at Mitra Medika Amplas General Hospital. 2022. The conclusion of this research is that there is a relationship between age, gender, BMI, education, sleep patterns, length of service, length of work, and the level of work fatigue of nurses at Mitra Medika Amplas General Hospital in 2022. It is recommended that Mitra Medika Amplas General Hospital be able to improve health services as well as existing infrastructure in hospitals

Children with special needs are children who have their own individuality in terms of types and characteristics, which distinguish them from normal children in general. Learning difficulties are more related to psychological disorders such as frustration, anxiety, adjustment barriers and emotional disorders, so learning difficulties can be related to psychological factors, especially personality, adjustment disorders and self-confidence. This study aims to determine the learning difficulties experienced by students with special needs. The method used is descriptive using qualitative data analysis so that it becomes an easy-to-understand data exposure. The selection of research subjects consisted of one classroom teacher, one GPK teacher, and one student with special needs. The results showed that there were students with special needs who were categorized as slow learners. Students experience difficulties during the learning process such as difficulty recognizing letters and numbers.    

Children with special needs are children who have their own individuality in terms of types and characteristics, which distinguish them from normal children in general. Learning difficulties are more related to psychological disorders such as frustration, anxiety, adjustment barriers and emotional disorders, so learning difficulties can be related to psychological factors, especially personality, adjustment disorders and self-confidence. This study aims to determine the learning difficulties experienced by students with special needs. The method used is descriptive using qualitative data analysis so that it becomes an easy-to-understand data exposure. The selection of research subjects consisted of one classroom teacher, one GPK teacher, and one student with special needs. The results showed that there were students with special needs who were categorized as slow learners. Students experience difficulties during the learning process such as difficulty recognizing letters and numbers.    

Concentration is an important aspect of learning, but there are still many students who experience difficulty concentrating. This research aims to determine the effect of nature music therapy on increasing student learning concentration. This experimental research uses a pretest-posttest control group design. The sample consisted of 10 students who were divided into experimental and control groups. Concentrations were measured before and after treatment. The result was that there was a higher average increase in the experimental group's concentration score (sig value = 0.011; two-sided p (p<0.05)). Therefore, it can be concluded that nature music therapy has a positive and significant influence on increasing student learning concentration.

The purpose of this research is to delve deeper into the issues faced by teachers in implementing inclusive schooling at UPTD SDN Gunungsekar 2 Sampang. The researcher employs a qualitative approach, gathering data through interviews, observations, and documentation, which are then analyzed using qualitative analysis methods. The findings of this study reveal several challenges encountered by teachers in inclusive education, including lack of parental knowledge, difficulty for students in grasping the material, and limited variation in the use of teaching methods and media. Efforts undertaken by the school to address these challenges include conducting enjoyable learning processes using various methods and media, involving students with special needs in all learning activities, providing additional time for these students, and offering guidance or seminars to both special education teachers and regular classroom teachers.

This research aims: 1) To find out the method of memorizing the Al-Qur'an Tariqah Tasalsuli at PPTQ Baitul Abidin Darussalam. 2) To find out the application of the Tariqah Tasalsuli method in improving the memorization of the Al-Qur'an for PPTQ Baitul Abidin Darussalam students. 3) To determine the factors that support and hinder the application of the Tariqah Tasalsuli method in improving the memorization of the Al-Qur'an for PPTQ Baitul Abidin Darussalam students. This research uses a qualitative research approach where the type of research is field. Data collection techniques used participant observation, in-depth interviews and documentation methods. Then data sources were obtained from field research, qualitative research and case studies. The analysis technique used is analysis of data collected by research through methodological tools. The results of the research show that: 1) The Tariqah Tasalsuli method of memorizing the Al-Qur'an at PPTQ Baitul Abidin Darussalam is a suggestion given by Asatidz to students who feel that they still have difficulty memorizing the Al-Qur'an and quickly forget their memorization due to lack of focus and repetition. -repeat the memorization which results in the memorization not sticking in the memory. 2) application of the tasalsuli thariqah method at PPTQ Baitul Abidin Darussalam, starting with the students preparing to memorize the surah by reciting one page over and over then reading it again and again verse by verse while memorizing it when the students have completely memorized the previous verse then they can continue with the second verse, then combined and so until the last verse and even the last surah. Then the students who are ready to submit their memorization come forward to demonstrate their memorization to the teaching ustadz by repeating the previous surah. 3) The most important supporting factor in the Tariqah Tasalsuli Method is the intention and motivation of the students themselves to be able to fluently read and memorize the Koran according to the rules of the science of tajwid. Meanwhile, the most common inhibiting factor is the condition of some students who have never memorized the Koran, so they need to adjust to get used to memorizing the Koran. Another weakness is that students are easily distracted when doing muroja'ah to improve their memorization.

The diversity of macroalgae species in Indonesia's coastal ecosystems is important to understand and protect. Indonesia has a very long coastline and a variety of ecological conditions, from tropical to subtropical areas. This area provides a habitat that supports the growth of various macroalgae species. The method used is a qualitative research method analyzing the diversity of macroalgae species in Indonesian coastal ecosystems and the level of understanding of high school/MA level plant-like protists. Based on the research results, it can be concluded that the level of understanding of SMA/MA students about plant-like protists is still low. Students have difficulty distinguishing between protists and true plants

This research is motivated by problems experienced by students, such as continuous problems, the lack of interaction between friends can actually affect the student learning process, especially for class VII. Students are more limited or less active because they lack self-confidence and have difficulty communicating. Therefore, by implementing the contextual teaching and learning model, it is hoped that students can grow their self-confidence so that they can increase social interaction between students and create good learning activities. The research objectives are, to find out the step, supporting and inhibiting factors, impact of implementing the Contextual Teaching And Learning model in social studies learning in increasing the social interaction of class VII students at MTsN 3 Tulungagung. This research uses a qualitative approach, descriptive research type. Descriptive research is presented in the form of words found from observations which are then analyzed, interpreted and conclusions drawn. The population of this study was class VII MTsN 3 Tulungagung and school residents. Data collection techniques use interviews, observation and documentation. The results of the research are drawn to conclusions which show that the implementation of the Contextual Teaching and Learning model can increase social interaction between students, so that students tend to be more active and learning activities can run well.

The aim of this research is to find out: (1) How interaction patterns between teachers and deaf students are studied at the Keleyan Bangkalan State Special School; and (2) What factors hinder interaction between teachers and deaf students in learning at the Keleyan Bangkalan State Special School. This qualitative descriptive research interviewed one teacher. Data was collected through observation, interviews and documentation. Data analysis and drawing conclusions are data collection techniques. (1) The interaction patterns of teachers and deaf students in learning are shown by the research results: a) the use of verbal patterns, which is carried out by combining verbal and non-verbal communication, so that deaf students can get used to using verbal patterns; b) the use of nonverbal patterns in learning interactions between teachers and students by teaching the alphabet word by word, so that students can understand the material provided. (2) Factors that hinder teacher interaction are a) psychological factors of deaf students because they have low intelligence, which makes it difficult for them to understand the material, and b) semantic factors because deaf students have to repeat lesson material. In addition, teachers try to interpret one word at a time during learning interactions because deaf students have difficulty in semantics.

This research examines the role of the government in developing Romokalisari tourism in Surabaya, the importance of motivation and encouragement from the government in this effort. The research found that there are several obstacles faced, including difficulty involving the community in organized training, lack of adequate facilities, and the need for infrastructure improvements. The government has taken initiatives through outreach and training as part of its development strategy, but still faces challenges in actively involving the community. In addition, improving facilities and promoting tourism is considered important to attract more tourists. This research recommends increasing community motivation to participate more actively, improving existing facilities, and encouraging close collaboration between the government and local communities. Further synergy between the government and the community is needed to achieve sustainable and competitive tourism development in Romokalisari.

Regional economic development needs to be planned and the benchmark is economic growth. Development in developing countries still prioritizes unemployment and poverty. Development in Indonesia to date still focuses on efforts to reduce the unemployment rate or open up job opportunities to reduce poverty. The level of poverty can be measured through the HDI (Human Development Index) which has three main indicators, namely health indicators, education level and economic indicators. There are many factors that hinder the development of an area, one of which is the high poverty rate. The problems of unemployment and poverty are still major issues that never end. Sidoarjo Regency has a decreasing number of poor people starting from 2021 at 137 people, in 2022 at 125 people and in 2023 at 119 people from a population of 2,238,069 people in 2021, 2,266,533 people in 2022, 1,996,825 people in 2023. The causes of poverty are the large number of children who have dropped out of school, limited public services (schools) which are difficult to reach, difficulty in getting health costs and the difficulty of people getting the necessities of life such as clothing, food and shelter. The aim of making a Study on the Role of the Health Index, Education Index and Purchasing Power Index on the Poverty Level of Sidoarjo Regency for 2010-2023, is to see the contribution of these three indices to changes in poverty levels in Sidoarjo Regency, both directly and indirectly, which will have an impact on change in poverty (number of poor people). It is hoped that this research can be used as consideration for Sidoarjo district in future community development so that they can live prosperously.