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The punishment imposed on TNI soldiers is actually heavier than the punishment that applies in the general court. The punishment imposed on TNI soldiers is not only limited to prison sentences or fines imposed, but sometimes for serious criminal offenders are often sentenced to additional penalties in the form of dishonorable dismissal (PDTH) from military service. The purpose of this study is to show that for legal subjects with military status, the role of superiors who have the right to punish or called the term Ankum is very dominant. For military members involved in criminal acts, two punishments are imposed, namely first, in the form of disciplinary punishments imposed in the form of punishments for postponement of promotion, demotion to dismissal. This research is qualitative that uses a descriptive approach to collect data systematically, factually, and quickly according to the description when the research is carried out. The results of this study show that the determination of absolute competence based on the emphasis on the consequences of the losses incurred can be said to be in line with what is stated in Article 3 paragraph (4) letter a of TAP MRP Number VII of 2000 concerning the Role of the Indonesia National Army and the Role of the National Police of the Republic of Indonesia which reads that "Soldiers of the Indonesia National Army are subject to the power of the general judiciary in the case of general criminal offenses." It is strengthened by Article 65 paragraph (2) of the TNI Law which reads "Soldiers are subject to the power of the military judiciary in the event of a violation of the military criminal law and are subject to the power of the general judiciary in the event of a violation of the general criminal law regulated by the Law."

 The purpose of this study was to determine the Accounting Information System for Cash Receipts in CV. Merapi Kendal, Central Java. The type of research that will be used is associative with a quantitative approach. The population in this study were employees of CV. Merapi Kendal, Central Java, which found 183 people, while the sample used in this study was 40 respondents using purposive sampling technique. The method of data collection through the distribution of the analysis questionnaire used in this study was multiple linear regression The results showed that Internal Control, Human Resource Competence and Organizational Commitment had a positive and significant effect on Accounting Information Systems and the adjusted value of R square in the regression model obtained was 0.816, which means that 81.6 percent of Accounting Information System variables can be explained by the variable Internal Control, Human Resource Competence and Organizational Commitment while the remaining 18.4 percent is explained by other variables outside this study.

This community service project aims to enhance Sunday School teachers’ ability to use digital media as a tool for children’s faith formation in local churches. The rapid development of information technology requires churches to adapt their educational ministries, including children’s spiritual learning. The training was conducted at the Christian Evangelical Church in Timor (GMIT) Sion Noelbaki Congregation, involving 25 Sunday School teachers. The implementation methods included needs observation, interactive workshops, practical sessions on creating digital Bible content, and direct mentoring in using media such as spiritual videos, PowerPoint, and online platforms (YouTube, Canva, and WhatsApp Groups). Evaluation was carried out through pretest-posttest and participant satisfaction questionnaires. The results showed a 78% increase in teachers’ competence in using digital media after the training. Participants also demonstrated high enthusiasm and commitment to applying digital media in their children’s ministry. This activity had a positive impact on improving the quality of faith education, making Sunday School learning more engaging, contextual, and relevant to children’s lives in the digital era.

This study aims to determine the effect of pentagon fraud on fraudulent financial reporting. Pentagon fraud is proxied by five variables, namely the pressure factor which is proxied by external pressure, the opportunity factor is proxied by the ineffective monitoring, the rationalization factor is proxied by the audit opinion, the competence factor is proxied by the change of directors and the arrogance factor is proxied by the dualism of positions which are hypothesized to affect the fraudulent financial reporting. Population in this study were property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2019. There are 36 company data with the number of observations for 4 years (2016-2019) as many as 144 research samples obtained by purposive sampling method. Methods of data analysis using the SPSS 26 program. Results of this study indicate that external pressures have a negative and significant effect on fraudulent financial reporting. Meanwhile, ineffective monitoring, audit opinion, change of directors and dualism of positions did not have a significant effect on fraudulent financial reporting.

Mathematics is an applicable science and very close to human life, so mathematics is very important to learn from elementary school. However, the mathematics competence of elementary school students in Indonesia is relatively low. One of them is SD IT Cahaya Ummat which is located in Karangjati, Kecamatan Bergas, Kabupaten Semarang, the grade 6 students' average mathematics score is lower than other subjects. So far, learning is still conventional in nature with learning resources in the form of printed books, thus it is necessary to have learning innovations to increase students' interest in learning mathematics.The design of interactive media as a learning aid can be a solution to attract students' attention to be more focused when the teacher explains math material in class. When students feel interested and focused on learning, learning will be more effective so that students' understanding of the material presented by the teacher will also increase.Interactive learning media made with Adobe Flash CS5.5 to combine text, images, sound, and animation will make the application more attractive, so that students are more interested in learning mathematics with statistics material. The results of the validation score obtained from media experts are 34, material experts 39, and users 35, so this learning media product is classified as a very good category, so it is valid to be used.  

In the implementation of the 2013 Curriculum, attitude competence is one of the main components of learning, but there are not many quality measurement attitude competency instruments. The purpose of this study was to obtain quality disciplinary attitude assessment instruments for class X students. This type of research is research and development using the Borg & Gall model. The stages of the activities carried out are the identification of potentials and problems; Gathering Information; Model Development; Model Validation; Model Revision; Model Trials; Model Revision; Wider Trial; and Final Model Revision. Based on the results of the research and discussion in this study, it can be concluded that there is no difference in the learning discipline of students between those who live with their parents and students who live in the dormitories. This is because students are adults and can be independent, and already have responsibilities even though they are not with their parents. The results of the calculation of the average score of learning discipline of class X students at MAN 3 in the 2016/2017 academic year Bantul is 96.2466 and is included in the high category.

Managing human resources optimally, in this case employees in an organization, both non-governmental organizations and governmental organizations, is very important in conditions with an increasingly high level of competition. Employees needed at this time are those who have the attitude to carry out their duties and responsibilities properly, so that the goals to be achieved can be realized. Various problems that are currently being faced require companies/organizations to find solutions that are fast, precise, and accurate, especially problems related to human resources in companies/organizations. In this condition, it cannot be denied that labor or employees are the lifeblood and the most important element that is needed by the company/organization, without employees it is difficult to achieve the desired goals. Sutrisno (2012) that the biggest real threat to economic stability is a workforce that is not ready to face the challenges and changes that are happening around it. Thus, efforts are needed to be able to create and form employees who have a loyal attitude towards work, have creativity, are able to demonstrate work innovation, have forward orientation, and have the ability to think critically.

Abstract Solo is a traffic lane for drug trafficking because of its position in the middle. Apart from being a route for drug trafficking, Solo is the city with the highest drug abuse in Central Java compared to other cities. The problem of drugs must be continuously communicated to all components of society, especially among the younger generation. For this reason, the Slamet Riyadi University Community Service Team conducts effective communication training for anti-drug volunteers as team partners so that they have the capacity to inform the younger generation about the dangers of drugs. The purpose of this service is to improve the competence (knowledge, attitudes and behavior) and integrity of Anti-Narcotics Volunteers and to increase the communication capacity of Anti-Narcotics Volunteers so that they can work well and professionally, and show maximum performance. The activities carried out are effective communication training for anti-drug volunteers. The output of this service is the journal Senadimas UNISRI. Keywords: Drugs, Effective Communication, Anti-Drug Volunteers, BNN Abstrak Solo menjadi jalur lalu lintas peredaran narkoba karena posisinya yang berada di tengah. Selain sebagai jalur peredaran narkoba, Solo adalah kota dengan penyalahgunaan narkoba tertinggi di Jawa Tengah dibanding kota -kota lainnya. Permasalahan narkoba harus terus dikomunikasikan kepada seluruh komponen masyarakat terutama para kalangan generasi muda. Untuk itu Tim Pengabdian Kepada Masyarakat Universitas Slamet Riyadi melakukan pelatihan komunikasi efektif kepada para relawan anti narkoba sebagai mitra tim agar memiliki kapasitas untuk menginformasikan kepada generasi muda tentang bahaya narkoba. Tujuan dari pengabdian ini adalah meningkatkan kompetensi (pengetahuan, sikap dan perilaku) dan integritas Relawan Anti Narkotika serta untuk meningkatkan kapasitas komunikasi Relawan Anti Narkotika agar dapat bekerja dengan baik dan profesional, serta menunjukkan kinerja maksimal. Kegiatan yang dilakukan adalah pelatihan komunikasi efektif bagi relawan anti narkoba. Luaran dari pengabdian ini adalah jurnal Senadimas UNISRI. Kata kunci: BNN, Komunikasi Efektif, Narkoba, Relawan Anti Narkoba