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The role of cooperatives in supporting the economy is reflected in their contribution to GDP, which experiences a positive trend every year. The potential of each region is different, resulting in a classification of the types of cooperative businesses that exist in order to realize regional growth in accordance with the resources it has. This research uses descriptive research with a quantitative approach using the Location Quotient (LQ) method. The data used is secondary data obtained from the Ministry of Cooperatives and BPS West Java. The results of the Location Qoutient (LQ) method analysis show that two types of business are categorized as potential bases, namely the consumer cooperative and producer cooperative sectors, because they have an LQ value> 1. Meanwhile, the cooperative, service, marketing cooperative and savings and loan cooperative sectors are in a non-base position, because they have an LQ value <1.

This research aims to evaluate the impact of Information Technology (IT) on Modern Accounting Systems. The research background reflects a shift in the traditional accounting paradigm towards the increasingly rampant application of information technology. The research method used is literature analysis and case studies. Research findings reveal that IT implementation in modern accounting systems not only increases the efficiency and accuracy of data processing, but also makes a significant contribution to strategic decision making and risk management. The implications of this research include the need to develop IT competencies for accounting professionals, as well as the importance of information security policies in managing financial data. Thus, this research provides insight into the crucial role of IT in the transformation of modern accounting systems and highlights important aspects that need to be considered in facing technological developments in the accounting field.    

This study aims to analyse the effectiveness and contribution of rural and urban land and building taxes to the original local government revenue in Purwakarta Regency during 2016-2019. The method used in this study is a descriptive method using secondary data sources in the form of reports on the realisation of Rural and Urban Land and Building Taxes and Original Local Government Revenue of Purwakarta Regency. Analysis techniques include measuring the effectiveness and contribution of Rural and Urban Land and Building Taxes to Original Local Government Revenue. The results showed fluctuations in the receipt of Rural and Urban Land and Building Taxes during the study period. 2019 recorded the lowest effectiveness, while 2017 showed significant improvement. The average efficacy of Rural and Urban Land and Building Taxes during the period was satisfactory. However, the contribution of Rural and Urban Land and Building Taxes to Original Local Government Revenue showed greater variation, with some years recording relatively low contributions. This indicates the need for increased consistency and efficiency in the tax collection system and improved services to taxpayers.

This research explores the effectiveness of spiritual guidance, especially the Islamic approach, in dealing with juvenile delinquency. The adolescent phase, as an important transition period, tends to be marked by significant physical and mental changes. Uncontrolled juvenile delinquency can be detrimental to individuals and society. Research emphasizes the application of spiritual guidance to early adolescents and pre-adolescents to prevent deviant behavior. Spiritual guidance, as a process of providing direction and advice with religious values, has a crucial role in forming positive character. Findings from previous research show that spiritual guidance, including Islamic counseling, vent sessions, and religious activities, is effective in reducing levels of juvenile delinquency. Teenagers who receive spiritual guidance tend to have a positive mindset, use their time well, and have a better religious understanding. Although the study makes important contributions, resource limitations, methodological variations in previous studies, and the lack of long-term studies need to be addressed. Therefore, future research must overcome these limitations to provide deeper insight into the role of spiritual guidance in dealing with juvenile delinquency.    

The state's contribution from taxes amounts to 85%, indicating the dominant role of taxes in significantly contributing to the state's finances. This research aims to examine the influence of the self-assessment system and tax audits on the Value Added Tax (VAT) revenue. The self-assessment system emphasizes the active role of taxpayers in fulfilling their tax obligations; however, the potential for taxpayer non-compliance may negatively impact tax revenue. Therefore, tax audits are essential to balance the implementation of the self-assessment system and ensure that the filing of Tax Returns (SPT) aligns with the conditions of the taxable objects. This study employs a quantitative method with descriptive analysis. Data analysis involves multiple linear regression and testing classical assumptions such as multicollinearity, autocorrelation, normality, and heteroskedasticity. Hypothesis testing is conducted using t-tests and F-tests with the assistance of SPSS 22. A sample of 36 respondents was selected based on specific criteria, and secondary data were obtained from the Mulyorejo Primary Tax Office in the form of documents. The research findings indicate that simultaneously, the self-assessment system and tax audits do not significantly influence VAT revenue in the Mulyorejo Primary Tax Office during the period of 2020-2022. The implication is that while the active role of taxpayers and tax audits has potential impacts, their simultaneous implementation does not significantly contribute to the increased Value Added Tax revenue in the region.

Technological progress is developing very rapidly nowadays, of course it cannot be separated from the contribution of experts to the philosophy of technology, one of whom is Don Ihde. This research discusses changes in technology and Don Ihde's contribution to the Philosophy of Technology. This research method is qualitative through literature study in the form of published books and journals. The aim of this research is to find out what reproductions and contributions have been realized by Don Ihde. The method used in this research is literature study by reviewing and then analyzing several published books and journals to get an answer to a problem. The findings of this research are very necessary to provide an explanation of Don Ihde's contribution to the philosophy of technology. According to Don Ihde, humans cannot be separated from technology

Hypertension is a serious public health problem, with a significant contribution to global mortality and disability rates. This disease is predicted to continue to increase in the next few years. The aim of this study was to increase the understanding about hypertension and its prevention. The use of Geographic Information Systems (GIS) is important in mapping and treating this disease. Through community service activities in Bandarharjo Village, knowledge about hypertension and prevention efforts can be increased. Discussion method as well as leaflet distribution have proven effective in increasing public understanding about hypertension. Evaluation of the activity showed an increase in participants' knowledge, confirming the importance of this approach in public health education. It is hoped that this activity can have a positive impact in the long term by increasing awareness and preventive measures for hypertension in the community.

Abstract. Implementation of the Merdeka Curriculum with a focus on the Project for Strengthening the Pancasila Student Profile (P5) has become a major concern in the world of education since 2022. This research aims to understand the implementation of P5 in the UNP Laboratory Development Kindergarten, focusing on the topics of implementation, objectives, benefits, advantages, and evaluation. The research method involves collecting data through observation, interviews, and documentation studies. The research results show that the implementation of P5 in the UNP Laboratory Development Kindergarten has had a positive impact in increasing understanding of the values ​​of Pancasila, introducing local culture, and forming character and environmental awareness in kindergarten children. Evaluation of P5 activities is carried out through learning management and involving active participation from the surrounding community. In conclusion, the implementation of P5 in the UNP Laboratory Development Kindergarten makes a positive contribution to improving the quality of learning, building student character, and community participation and empowerment. The suggestion proposed is the need for cooperation between teachers, P5 coordinators, and parents of students to better adapt the P5 program.

The history and development of waqf in Islam is a reflection of the deep social, humanitarian and religious values in Islamic teachings. Over the course of its history, waqf has become one of the main pillars of Islamic civilization, making a significant contribution to the development of education, health, culture and social services throughout the Muslim world. This research uses a descriptive method with a qualitative approach based on data sources from literature studies and observations. The aim of this research is to provide information regarding the history and development of waqf. The results of the research explain that waqf already existed during the time of the Prophet and then during the time of Khulafaur Rasyidin, the Islamic Dynasties. As well as the development of the waqf era in various countries.

Undocumented migrant children lose access to formal education. Therefore, a learning forum is provided, namely the guidance studio (SB) or Learning Center. This research uses a qualitative method using a case study approach. The aim of this research is to determine the form of social relations of NGO PERMAI in building a guidance studio for undocumented migrant children, to find out the form of support/contribution from related parties in helping fulfill education for migrant children. The theory used is Michel Foucault's theory of power relations. The results of this research are: The PERMAI NGO guidance studio requires support and assistance from other parties, this form of relationship is a collaborative relationship from (KBRI, ​​KJRIl, PPI and students from universities in Indonesia). The forms of support provided vary, such as material support or learning needs (desks, chairs, notebooks, boards, etc.) or support in the form of personnel as provided by PPI.

In this study, the complexity of motivational factors is closely related to the context of organizational culture, team dynamics, and perceptions of rewards and recognition of individual contributions. Participation in decision-making, opportunities for career development, and interpersonal relationships at work also emerged as important elements in motivating employees. The qualitative analysis highlighted that there is no one-size-fits-all approach to understanding work motivation in this environment. However, the need for recognition of achievement, a sense of involvement in the work process, and support from superiors and coworkers have a significant impact on individuals' motivation levels. This study provides an in-depth understanding of what influences work motivation at the Office of Industry and Trade of North Sumatra Province. The implications of this study emphasize the importance of a sensitive approach to individual needs and preferences in designing effective motivation strategies to improve productivity.

The history and development of waqf in Islam is a reflection of the deep social, humanitarian and religious values in Islamic teachings. Over the course of its history, waqf has become one of the main pillars of Islamic civilization, making a significant contribution to the development of education, health, culture and social services throughout the Muslim world. This research uses a descriptive method with a qualitative approach based on data sources from literature studies and observations. The aim of this research is to provide information regarding the history and development of waqf. The results of the research explain that waqf already existed during the time of the Prophet and then during the time of Khulafaur Rasyidin, the Islamic Dynasties. As well as the development of the waqf era in various countries.

This research entitled "The Relation of Religious Moderation in the Malay Muslim Community of South Sumatra to Democratic Stability" aims to analyze the relationship of religious moderation in the Malay Muslim community in South Sumatra and its impact on democratic stability in the region. In the context of a religiously and ethnically heterogeneous society, religious moderation is an important factor influencing the stability of a democratic system. This research methodology includes surveys, interviews and content analysis regarding the understanding and practice of religious moderation in the Malay Muslim community. The resulting data was then analyzed to determine the relationship between religious moderation and democratic stability, taking into account other factors that might influence this relationship. Research findings show that in the Malay Muslim community in South Sumatra, the practice of religious moderation can make a positive contribution to democratic stability. Religious moderation can play an important role in encouraging interfaith dialogue, reducing opportunities for conflict, and increasing inclusive political participation. In this context, understanding and implementing the values ​​of religious moderation in the Malay Muslim community of South Sumatra can be considered as social capital that supports sustainable and stable democratic development. These results have important implications for developing policies and strategic approaches that encourage religious moderation as an integral part of the social and political dynamics of society.    

This article aims to present an in-depth Systematic Literature Review related to several key aspects in the audit domain, including Audit Completion, Subsequent Event Review, Auditor's Report, Management Letter, and Fact Finding. By adopting a systematic approach, this research summarizes and analyzes related scientific literature to provide a comprehensive view of the latest developments in each of these aspects. The results of this literature review provide in-depth insight into strategies and methodologies in completing audits, evaluating the impact of subsequent events, the role and process of preparing auditor reports and management letters, as well as finding relevant facts in the audit process. This research not only provides an overview of current practices in the world of auditing, but also identifies knowledge gaps that may provide a basis for future research. By understanding in depth the key aspects of the auditing process, this article makes an important contribution to the development of audit science and facilitates a better understanding of future challenges and opportunities.  

This research aims to address the issues surrounding the allocation of employee benefits at TVRI Nusa Tenggara Timur. Currently, the decision-making process for benefits is solely based on recommendations from supervisors, without taking into consideration employee performance, potentially leading to social jealousy and suboptimal outcomes. In this study, we develop a Decision Support System (DSS) utilizing the Analytical Hierarchy Process (AHP) method to assess employee performance. AHP allows for a hierarchical and objective breakdown of multi-factor problems. The criteria used for evaluation include attendance, behavior, length of service, and dependents. It is expected that the implementation of this DSS will enhance transparency and objectivity in decision-making, minimize employee dissatisfaction, and provide a more robust basis for benefit allocation decisions. This research offers practical contributions to human resource management and decision-making at TVRI Nusa Tenggara Timur.

This article discusses the development of sharia banking in Indonesia, with a focus on the financial performance of PT Bank Syariah Indonesia. After experiencing the financial crisis in 1998 and the global crisis in 2008, Islamic banks continued to exist and showed resilience to the impact of the crisis. In 2015, the government plans to merge three state-owned sharia banks to increase efficiency and encourage sharia economic growth. The purpose of this article is to evaluate the financial performance of Bank Syariah Indonesia based on profitability, liquidity and solvency ratios. The research method uses a quantitative descriptive approach with data analysis from Bank Syariah Indonesia's financial reports for the 2021-2022 period. The research results show good financial performance, with profitability, liquidity and solvency ratios entering the good to very good category. This article contributes to understanding the contribution of Islamic banks to the national economy through financial performance evaluation.

Research conducted at the Medan City Regional Tax and Retribution Management Agency aims to find out and analyze the actual value of advertising tax revenue with the aim of increasing Regional Original Income (PAD). This research also seeks to understand and analyze the causes of the decline in advertising tax revenues, as well as the factors that cause low taxpayer compliance. Using a descriptive approach, this research relies on interview findings and data regarding advertising tax targets and realization from 2014 to 2018. Data analysis involves surveys at research locations to collect information and draw conclusions, comparing identified problems with relevant theories to obtain support.The lack of contribution from advertising tax revenues to the Medan City Regional Tax Revenue and Retribution Agency is hampering the increase in PAD, due to low performance in achieving predetermined targets and the ineffectiveness of existing regulations. These regulations, especially those that limit the placement of advertisements, such as prohibiting sidewalks and roads and requiring the placement of advertisements on privately owned land, create obstacles for advertising businesses in obtaining location permits. The lack of taxpayer compliance is influenced by several factors such as weak enforcement and supervision of Satpol PP, limited awareness of advertisers, tax officers' inadequate efforts to interact with taxpayers, the large number of taxpayers who do not report, and public expectations regarding the solution. advertising tax arrears.  

Trade is an activity of exchanging goods and services based on mutual agreement without any element of coercion. Import and export activities are economic activities that cannot be separated from trade and are a unity that can encourage the improvement and growth of the economy in a country. The purpose of this research is to focus on the effect of import-export on economic growth, the evaluation of the contribution of Customs, and the role of international trade supervision. Customs or customs authorities in Indonesia, known as Customs and Excise, are the gateway to international trade. Customs manages state finances and implements state revenue through import duties and excise. The results of this study show that Indonesia's economic growth is influenced by global economic growth. In the first quarter of 2023, export activity weakened with the moderation of international commodity prices which supported the exports of North Sumatra Province. Export performance in North Sumatra grew 2.45% (yoy), lower than the previous quarter which amounted to 9.77% (yoy). Export activities in Indonesia are one of the efforts made by the government to follow the development of industrialization every year. Competition between products in foreign markets depends on price, quality, and quality of goods are important factors in competing in export activities.

This research aims to determine: 1) the effect of teacher-student interpersonal relationship on learning motivation, 2) the effect of school environment on learning motivation and 3) the effect of teacher-student interpersonal relationship and school environment on student learning motivation at SMK Negeri 1 Banyudono. This research is quantitative research with a correlational method. The subject of this research is students of SMK Negeri 1 Banyudono. The sampling technique used on this research is stratified random sampling. Data collection technique using a questionnaire. The instrument validation technique used on this research is validity test and reliability test. Data analysis includes classical assumption tests, such as normality tests, linearity tests and multicollinearity tests and there are hypothesis tests such as t-test, F-test, coefficient of determination, multiple regression analysis, effective contribution and relative contribution. The results of this research are: First, that there is a positive and significant influence of the teacher-student interpersonal relationship variable on student learning motivation at SMK Negeri 1 Banyudoni. This is evidenced by the value of Tvalue > Ttable 6.67 > 1.98 and a significance value of <0.05. So H0 is rejected and H1 is accepted. Second, it was found that there was no significant influence of school environmental variables on student learning motivation at SMK Negeri 1 Banyudono but the results still showed in a positive direction. This is proven by the significance value of the school environment of > 0.05 and the T value of 0.56 < T table of 1.98 so that H0 is accepted and H2 is rejected. Third, there is a positive and significant influence of teacher-student interpersonal relationship variables and the school environment together on student learning motivation at SMK Negeri 1 Banyudono. This is evidenced by the results of the F test with a F value of 34.75 > 3.09 F table with a significance level <0.05. So H0 is rejected and H3 is accepted. The results of multiple linear regression analysis show a coefficient of determination value of 0.438, where teacher-student interpersonal relationships and the school environment together influence student learning motivation by 43.8%. While the remaining 56.2% is influenced by other factors. Teachers should be active in participating in communication competency training in order to improve teacher-student interpersonal relationships and teachers pay more attention to all students.

This research analyzes the role of transformational leadership in the development of the IPNU-IPPNU organization in Plumbungan Village. Through interviews with organizational leaders, it was revealed that transformational leadership is realized through mutual learning incentives and the placement of members according to their talents. With 40 members divided into 16 men and 24 women, the organization focuses on developing individual potential. Transformational leadership not only motivates members to play an active role in organizational development at the village level, but also involves them in various programs such as cheerful camping, regular jam'iyah, and compensation for orphans. The history of the development of IPNU-IPPNU in Plumbungan Village records the concrete contribution of transformational policies in these activities, creating a positive impact on organizational spirit. Even though faced with challenges and obstacles, transformational leadership helps overcome these problems through joint deliberation. Future hopes for the development of this organization include the goal of producing young cadres with ahlussunah waljamaah character, and transformational leadership is expected to remain the main pillar in realizing development plans, continuing to encourage a spirit of collaboration and commitment to the organization's vision.