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Money Laundering is an attempt to hide or disguise the origin of money or assets resulting from a criminal act through various financial transactions so that the money or assets appear as if they came from legal activities. The criminal act of money laundering is increasingly complex, and uses increasingly varied methods, one of the crimes originating from money laundering is fraud. The problems studied are how the law protects victims of fraud, what is the mechanism for confiscating and returning assets resulting from criminal acts originating from the assets of fraud victims, as well as an analysis of the basic considerations of judges in the Supreme Court decision no. 3096 K/Pid.Sus/2018. The defendant, who was proven to have not only committed the crime of "Fraud", was also proven to have committed the crime of "Money Laundering", therefore, based on the provisions of Article 39 of the Criminal Code in conjunction with Article 46 of the Criminal Procedure Code, the evidence was confiscated for the state. 

Training and accompaniment in the financial management of female fishermen in catch processing and marketing groups by accounting lecturers has a significant role in increasing financial literacy in Tasikmadu Village, Prigi, Trenggalek Regency. This community service article discusses the importance of efforts to increase financial literacy. Accounting lecturers provide training on financial management and accounting practices to the Catch Processing and Marketing Group, as well as providing guidance in applying these concepts in daily business operations. Apart from that, lecturers can introduce financial management guidebooks, accounting applications and help business groups understand financial records and create accountable financial reports. The positive impacts include increasing economic prosperity, reducing business risks, sustainable growth, contributing to local economic growth, and improving the overall community economy.

Data from World Health Organization (WHO) shows that cases of internal bleeding due to accidents are 5.8 million deaths per year worldwide (Dahlan et al., 2021). Early awareness of internal bleeding is very important so that nurses can immediately take anticipation to prevent unwanted things(Damayanti, 2022). This literature study aims to determine the effectiveness of the CAN BLEED score for early detection of internal bleeding emergencies in trauma cases. The research method uses a literature review study design using PICOS. Article search through publish or perish 8 application with keywords "early detection AND internal bleeding AND trauma" from Pubmed, Crossref, and Google Scholar search databases based on the year of publication 2018-2022. The results of the article search found 4 articles relevant to the main topic. The results showed  Canadian Bleeding (CAN BLEED) score is effective for determining internal bleeding in trauma cases.

Implementation of Corporate Environmental Responsibility or CSR (Corporate Social Responsibility) is one of the obligations that must be fulfilled by companies in Indonesia which has been regulated through Article 74 paragraph (1) of Law Number 40 of 2007 concerning Limited Liability Companies (UUPT) as a general implementing regulation. corporate social responsibility/CSR in Indonesia and Government Regulation Number 47 of 2012 concerning Social and Environmental Responsibility of Limited Liability Companies as its implementing regulations.

Tandikek is a hilly area in Padang Pariaman district. Tradition cannot be separated from the traces of human travel, as a characteristic form found in a social group and formed naturally which continuously reproduces practices in the process of interaction. With a disaster or disaster occurring in the midst of the Tandikek Community, the Community will carry out the Ratik tradition of rejecting evil. Tandikek people believe in this tradition, because of the existence of supernatural powers. This is what makes them always carry out the tradition of 'resist evil'. The first problem in this article is the role of the Ratik tradition in repelling reinforcements for the Tandikek Community. The theory used in this problem is the Redcliffe-Brown functional structural theory, which states that aspects of social behavior do not develop for individual needs, but to maintain the social structure of society. The tradition of ratik rejecting reinforcements at tandikek is one of the local wisdoms. The ratik tradition of rejecting reinforcements has maintained and fostered social ties among the Tandikek community. Society realizes that there must be harmony between humans and supernatural beings.

This article shows a methodological study of Islamic Studies in the West and East. Even though they both study Islam, there are distinctive characteristics of each study period that result in gaps between the two. This paper is intended to answer the questions (1) How is the concept of Islamic studies in the West and East (2) How is the inclusiveness of Islamic studies in the West and East. (3) How is the inclusiveness of Islamic studies in the West and East. This problem is discussed through library research studies. All data was analyzed descriptively focusing on a systematic explanation of the facts obtained during the research. The results of the analysis and conclusions show that Islamic stIdui in the west and east have their own characteristics. Studies in the West have an anthropocentric pattern, while Islamic studies in the East have a theocentric pattern. Both regional studies in the west and east have their own inclusiveness. Both must remain true to their respective characteristics to strengthen each other. Sometimes harmony is found, while Western Islamic studies research can strengthen Eastern Islamic studies with its scientific basis. Of course, these findings can provide a reference for Islamic studies that are always fresh to be discussed in order to add to the Islamic treasures throughout the world.

This research analyzes one case of defamation committed by a Media Zein celebrity on social media. Medina Zein was charged with article 27 paragraph (3) of Republic of Indonesia Law number 19 of 2016 concerning ITE. Defamation is one of the problems in forensic linguistics that often occurs in the real world and cyberspace. Defamation or defamation can be done verbally and in writing. The aim is to bring down someone’s good name and/or embarrass others. This research uses a qualitative descriptive research method. This research contains a general, clear picture and is based on facts that occur in the field regarding what is being researched. This research uses data analysis in which there is an explanation of the perpetrator and the crime he committed. The results of this research stated that sister Medina Zein was found guilty and sentenced on charges of defamation with a sentence of 6 months in prison.

An abstranct is a brief summary of a research article, thesis, review, conference proceeding or any-depth analysis of a particular subject or disipline, and is often used to help the reader quickly ascertain the paper purposes. When used, an abstract always appears at the beginning of a manuscript orEngaging in communication within the realm of teaching and learning is fundamentally a social activity. It becomes particularly crucial for educators when guiding visually impaired students, necessitating the utilization of a variety of learning strategies that extend beyond the confines of sight within the classroom. To effectively achieve educational goals, teachers employ a myriad of methods to convey instructional materials. This research endeavors to scrutinize the communication strategies implemented by teachers while educating visually impaired children, delving into the intricate communication dynamics between educators and students. The study delves into the exploration of multimodal learning techniques employed by teachers to impart educational messages within the classroom setting. The results elucidate distinct phases within the learning strategies embraced by teachers, ranging from the cultivation of personal and intimate connections to the meticulous selection of teaching materials. The study sheds light on the application of multi-modal learning, encompassing auditory-kinesthetic, kinesthetic-visual, and audio-visual styles. Additionally, the research delineates stages pertaining to learning outcomes and the responses of teachers to their students.    

This research is intended to provide an in-depth understanding of physics material regarding upward vertical motion, downward vertical motion, and free fall motion using a demonstration learning model. The purpose of this article is to provide a reference learning model that can be used by teachers when presenting physics material so that it is not boring and is easy to understand. This learning model is effectively applied in almost all physics material, including upper vertical motion, lower vertical motion, and also free fall motion. Because the teacher's role is important in increasing students' interest in learning and making the class atmosphere more enjoyable when delivering the material, this article is very helpful and can be a reference source that can be used when determining the model for learning movement material.

The Gulf Cooperation Council (GCC) region has experienced tremendous growth in the higher education sector with many public but internationally recognized universities, colleges, and programs. Annually, within and outside of the GCC zone, high school students and guardians undergo repeatable and time-consuming experiences for inhomogeneous university, college, and program admission and tracking processes. This research project aims to provide a unified management tool to manage the admission and tracking process to multiple accredited GCC universities, colleges, and programs through one unified central mobile-based application. The research project aimed to achieve two objectives: exploring the GCC university admission process phenomena and developing and evaluating a unified mobile-based university admission application (denoted by HEIM) for higher education institutes' mobile applications. An Agile-SDLC methodology was employed, entailing two phases; the Exploratory phase to the phenomena of the university admission process and the development and evaluation phase of the potential mobile application. The 1st phase was based on an interview with the Ministry of Education (MOE), employing SLR and CA techniques for articles and mobile applications collection and analysis, and 1st questionnaire to collect user requirements. The 2nd phase employed several design techniques, including DFD, ERD, etc., a 2nd questionnaire to collect system requirements and coding by .NET MAUI, C#, and XAML, and a 3rd questionnaire to evaluate the usability of HEIM based on Nielsen heuristics at which the empirical findings revealed 97.7% of usability.

This article discusses a comparison of phonology between Indonesian and French. Through comparative analysis, this article aims to highlight the similarities and differences in the sound systems of the two languages. In a theoretical study, this article discusses the sound systems of Indonesian and French separately, including consonants, vowels, word stress and intonation in both languages. The method used in this research is contrastive analysis, where the sound systems of the two languages ​​will be compared directly to highlight similarities and differences.    

The writing of this article was carried out to show and provide education to tourists about what is in the Cirendeu traditional village and what prohibitions there are in the Cirendeu traditional village, so that it can be used as a tourist attraction in Cimahi for tourists. By using the observation method, searching for online-based data and information and also conducting research directly by visiting the Cirendeu traditional village. The Cirendeu traditional village has cultural and artistic values that are still present in their lives. By conducting this research, we hope that tourists will realize and care more about how important it is to maintain the natural beauty and cultural values in a tourist destination. Cireundeu Traditional Village is one of the Tourist Attractions (DTW) in the cultural aspect and is the only traditional village that applies the tourist village concept in Cimahi City. Cireundeu Traditional Village has a variety of potential, but has not been managed and developed well so it has not yet become a sustainable tourism destination. Thus, this article will analyze the various potentials as well as the shortcomings and weaknesses of the Cireundeu Traditional Village, so that the strategy for developing this tourist village can be known.    

Analyzing the study of diphthongs and consonant clusters in the children's reading book" wading the ocean of life " by Muh.Sunardiyantothis research uses the literature study method. Stages in the analysis of data in the form of stages of data collection, data analysis and writing stages. In this study the researchers analyzed the use of diphthongs ai, au, oi and consonant clusters studies show that the diphthong /ai/ is used 79 times in the children's reading book "wading the ocean of life", kh, ng, ny, sy, nk in children's reading across the ocean of life.In addition to the consonant cluster /ny/ quite a lot found but not more than consonant cluster /ng/, 146 is the result of analysis of the consonant cluster /ny/ along with the page was already recorded in the results. The existence of diphthongs in children's reading” wading the ocean of life " by Muh. Sunardiyanto, there are only a few /ai /and/ au /while/ ei /and/ oi /are not found as well as consonant clusters/ nk/, in consonant clusters only found/ ng/,/ kh/,/ ny/, and/sy/. Based on the results and discussion of this article, it informs what diphthongs and consonant clusters are and on which pages the diphthongs and consonant clusters are located.

This research discusses educational facilities for children with special needs. Children with special needs are a group that requires special attention in education. They have different needs in accessing and participating in the learning process. In this article, we explore the importance of adequate educational facilities for children with special needs. Important aspects of such facilities include an adapted physical environment, technological support, the role of teachers and educational staff, as well as the benefits that children with special needs obtain from good educational facilities. The research method used is a descriptive qualitative research method where data collection is carried out by searching for articles from electronic journals, namely Google Scholar (Scholar), which can strengthen the results of the analysis. The data analysis technique in this research includes three stages, namely organize, synthesize and identify. The research results show that facilities for children with special needs have their own functions. Each facility provides its own benefits for children's growth and development. In this way, children with special needs receive maximum service.

This article discusses the learning system policy at the MDTA education level at MDTA Al Kairat Tembung. The method used is qualitative data through data collection through interviews with one of the sources as an instrument. The data analysis procedure carried out by reducing data, presenting data and drawing conclusions is one of the qualitative data techniques. The data collection technique used in this research was observation and interviews with a school principal at MDTA Al Kairat Tembung. The aim of research on a learning system policy at the MDTA education level at MDTA Al Kairat Tembung is because the learning system policy at the Madrasah Diniyah Takmiliyah (MDTA) education level is important in efforts to improve the quality of education. Several government policies related to curriculum, such as the Merdeka Curriculum, have been implemented to restore learning.

Karya Karsa application is one of the important platforms in providing diverse services to users in various fields. This article analyzes the quality of services provided by the application with a focus on user satisfaction, ease of use, response from service providers, as well as direct evaluation of user interaction with the application. This research was conducted through an online survey of Karya Karsa application users and direct application usage analysis. The survey results showed the satisfaction of most users with the services provided, but also highlighted areas of improvement related to the user interface that needs to be more intuitive. Analysis of application usage revealed good transaction speed, but showed potential improvements in response to users during peak hours. Recommendations focus on improving the user interface, enhancing the infrastructure and responsiveness of the application, and improving customer support. It is expected that the implementation of these recommendations will improve the service quality and user experience of the Karya Karsa application, strengthening its position as a reliable platform for the community to access the services provided.

With globalization, modernization and digitalization, of course this has a big influence on everything. Apart from the many good influences, there are also quite a few bad influences that are very clear, such as rampant corruption, murders occurring everywhere, brawls between regions, burning of places of worship, weak laws, sexual harassment, robbery, and others. In this research, the author used a research method using the literature study method. The data taken comes from literature sourced from scientific journals in the form of articles, theses, theses, books and from other sources. There are several original characters of the Indonesian nation, including religious, love of the country, mutual cooperation, tolerance, friendliness and creativity. However, with globalization and modernization, this character is slowly fading until efforts are needed to reshape the character of the Indonesian nation.

This article aims to find out learning-friendly aspects for children with special needs at Bungo Regency Elementary Schools. This research uses a qualitative descriptive research method. Data collection techniques include: observation and interviews. The research subjects or informants were the school principal and class teacher/homeroom teacher. The results of the research show that: (1) in this case the principal as the highest decision holder in an institution greatly influences the sustainability of children with special needs who wish to attend Normal School. (2) There are many problematic factors that exist regarding the implementation of a learning-friendly environment in the 3 elementary schools discussed in this article. However, the most basic and very influencing factor is the problem of the school not having special counselors for children with special needs but they accept children with special needs at the school. (3) The efforts made by the school to overcome the problems faced are that the school must first find a teacher who can specifically guide children with special needs so that these children can catch up with other normal children.

This study reveals how internal audit can be a valuable asset in ensuring regulatory compliance, mitigating risk, and improving operational efficiency. Using qualitative research methodology and in-depth case studies, this research identifies internal audit best practices that can be implemented by financial sector companies. The study results show that internal audit has a strategic role in providing confidence to the board of directors and external stakeholders regarding corporate governance. Internal audit is not only a compliance checker, but also a strategic partner who provides recommendations for improving processes and policies. This research highlights the importance of coordination between internal audit, risk management and compliance to achieve common goals in improving corporate governance. Apart from that, this article also emphasizes the need to adopt audit technology and data analysis as an effort to more effectively support decision making. Thus, this research provides an in-depth look at how internal audit can play a strategic role in improving corporate governance, providing valuable insights for practitioners, researchers and stakeholders in the financial sector and related industries.

By using literature studies/literature research, this article discusses how programming algorithms can be applied to the Internet of Things (IoT). The purpose of this article is to explain the function of algorithms in Internet of Things (IoT) programming and several examples. IoT is a concept where various devices and objects can connect and communicate with each other via the internet network. After data is collected through text study, content analysis techniques are used to analyze it. Literature studies show that programming algorithms must be applied to the Internet of Things to ensure efficient collection, analysis and use of data from connected objects. Programming algorithms are widely used for data prediction and analysis, network management, data collection and processing, security, and optimization of communication between IoT objects. Internet of Things developers and researchers should pay attention to the importance of implementing appropriate programming algorithms in their systems because these algorithms enable IoT to optimize the use of resources such as bandwidth, memory, and energy. Efficient algorithms enable smarter data analysis and better data security.