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Mandangin Island is one of the islands in Sampang Regency which has an area of 1650 km 2 with a population of around 3000 people. Most of the people on this island, the majority of whom work as fishermen, generally travel around 12.2 km to Sampang City to buy daily necessities by boarding traditional wooden boats at the Tanglok Sampang port. According to information conveyed by the Head of the Sampang Regency Transportation Service, most or almost all of the passenger ships that dock at Tanglok Port are traditional wooden ships whose actual function is to transport goods, not passengers, which are quite old. The Transportation Department considers the existing ships to be less safe and comfortable and therefore require refreshing. Besides that, wood as the main material in nature is decreasing in quantity so the price is increasingly expensive. The method implemented in this community service is to carry out a fiber glass boat operational training program for traditional boat operators. With this activity, it is hoped that the continued use of fiber glass boats can begin to be used and reduce the use of wooden boats which are relatively more expensive.

Technology has a very important role in creating quality human resources. In this case, technology also does not escape incoming and outgoing goods transactions, as happened with Dolphin Corp. Dolphin Corp is one of the printing companies in Jambi City which serves various types of printing, both small and large scale. The services provided by Dolphin Corp, such as printing invitations, books, calendars, food packaging, brochures, magazines and so on, are all carried out based on requests from consumers after the consumer makes payment. The system used to store data on incoming goods still uses physical records in books, where there is no system that functions optimally to increase the amount of stock, reduce the amount of stock and record stock reports.

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.

One of valuable asset of the nation is various caltural since all we know that Indonesia has rich variaty culture widely spreaded in the nation, from Sabang to Marauke. The country of Indonesia has enormous cultural capital, has the potential to function as a source of accelerating national development more quickly.A qualitative method used in this type of reseach and included checking incident. It is a technique that combines qualitative and descriptive analysis and is used to conduct this kind of research. Findings are presented in descriptive narrative, and the authors emphasize the natural and holistic focus and multi-method research.Family can take an important role in developing their childrent's socializing skill by helping the children to understand how to respect the tradition of Ash Table, and also introducing the kids  the value of religion  and culture that related to their ritual.Moreover, family has a good chance to take a part as a model for others by maintaining the consistency this routine excercise to practice. This practice has the ability to lead the family to be solid and an excellent reminder of their background of ancestors and spiritual that they share to one each other.

Forests are the body organ of the earth, where a variety of flora, fauna, mineral resources, and other wealth can be taken from forests that are indispensable to human life. However, the use of forest resources massively destroys forests and consequently alters their functioning. The forest area in Indonesia is 125,797.052 ha with the implementation of deforestation until. December 2021, which is 90.233.159 ha with a total number of decrees of forestation of 2.157 SK. There has been a significant increase in the extent of forestation in the period of the last 10 years to a total of 72% of the total area of Indonesian forest area, while the results of the forest monitoring of Indonesia in 2022 show that the total forested land area of the entire mainland of Indonesia is 96,0 million hectares, or 51.2% of the total land area. From the case that the parties have a chance to misuse or even de-function the land. The situation adds to the author's enthusiasm and interest in identifying any kinds of exploitation and development of Dangku Marga Asylum Forest related to community cohesion, as well as identifying how the implementation of Community Based Forest Management (CBFM) will maintain the sustainability of Dungku Margasatwa Forest. The research was carried out in the area of the Dangku Wildlife Asylum Forest in the Keluang district in Dawas Village, the Tungkal Jaya district, and Tungkal District in Sido Mulyo Village. The study was conducted using a qualitative descriptive approach to describe the conditions to be observed in the field in a more specific, transparent, and in-depth manner. The results of the study indicated that the implementation of community-based forest management in the Dangku Wildlife Refuge Area was categorised as “fairly effective” by identifying some unoptimal assessment indicators.

As payment for conducting the audit, the auditor will impose audit fees on the entity being audited. A number of variables, such as the task's complexity, the level of skill needed to complete it, the pay scale for knowledge development programs, and other professional considerations, affect the fees that auditors charge to do audits. The purpose of this study is to determine the effects of audit fees for the Indonesia Stock Exchange's banking subsector between 2021 and 2022 on corporate risk, internal audit function, and board of commissioners independence. The study's population comprises firms that have been indexed on the Indonesia Stock Exchange for a certain timeframe, spanning from 2021 to 2022. Purposive selection was used to pick data from 100 banking subsectors that were listed on the Indonesia Stock Exchange for the study sample. In this study, quantitative analysis is used. The Eviews 12 software was used to conduct the analysis. The findings of the partial test indicate that the audit fee is influenced by the risk of the internal audit function and the independence of the board of commissioners, but that company risk and board independence have no effect on the audit fee.

PT Andalan Inti Indonesia is a company operating in the retail sector. In running a business, a company needs to pay attention to the management control system. As one part of carrying out management functions, planning cannot be separated from control. The management control system itself has the aim of planning, evaluating and making decisions in order to develop and maintain the company's survival. The method used in this research is descriptive qualitative. The results of data analysis show that the strategic planning process at PT Andalan Inti Indonesia is good and budget preparation is carried out per division as well as to make it easier to detail the budget for activity needs. Based on the results of the analysis, it can be concluded that the implementation of the management system control function at PT Andalan Inti Indonesia is quite good and running well. The company has focused on increasing brand awareness as a step in achieving its sales target of 2 billion. Apart from marketing its products offline, the company also utilizes technology that supports the popularity of the online market. Employee placement is carried out appropriately to ensure the effectiveness and productivity of each division. Overall, PT Andalan Inti Indonesia has a structured and holistic approach to company management, with a focus on adapting to market changes, evaluating performance, and implementing short-term strategies that are in line with online market trends.

This study aims to determine the comparison between Indonesian and Malay from a phonological aspect by using the cartoon series "Upin and Ipin" as research subjects. The research was conducted using descriptive qualitative methods using free listening techniques. Researchers found phonetic elements in the entire Malay language that aired on the episode Season 15 Gerobok Rezeki. It has been found that Malay and Indonesian have almost the same function of stress, tone, intonation and duration in the pronunciation of vocabulary sounds. The difference between the two is the nasal sound that is more inherent in Malay. There are also differences in phonological aspects in the form of changing the vowel "a‟ to the vowel "ə‟ in some vocabulary words with the same pattern of wording and meaning.    

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.

Most of the residents of RW 01 Gunung Anyar Tambak Village, Gunung Anyar District, Surabaya, make a living as fishermen. Shrimp paste is the main product for micro, small, and medium enterprises (MSMEs) in the area, made from fish and shrimp. The sale of shrimp paste MSMEs in the area is limited to promotion through WhatsApp or simply word of mouth, so there is a need to develop MSMEs to improve the local economy. In the activity of the SDG’s KKNT Work Program for Group 1 of Gunung Anyar Tambak Village, MSMEs are developed by obtaining NIB (Business Identification Number) and PIRT (Food and Beverage Production Permit). By obtaining NIB, the business will be legally guaranteed to meet the requirements for Business and Commercial or Operational Permits. The function of PIRT itself is to increase customer confidence, as product safety and quality are ensured.

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.

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.

Regional languages have a role more than just as a means of communication; it also functions as a symbol of pride, a marker of identity, and a means of communication within the family and local community. Nevertheless, regional languages face the challenge of extinction due to the influence of globalization, population migration, and lack of appreciation, especially among the younger generation. The method used is literature study. The focus of this article is on maintaining Sundanese in the context of elementary school education, highlighting the role of students as the main agents in maintaining regional languages. The discussion involves three key steps, namely learning, community activities, and the use of regional languages on special occasions. It is hoped that maintaining regional languages in education can create a generation that has strong character and is able to maintain cultural heritage, making the preservation of regional languages an important task to preserve cultural and linguistic diversity.

The legal profession is one of the professions that requires its members to fulfill moral values. The main criterion for being an organizer of the legal profession in upholding the law lies in the independence of professional organizers and the strength of moral integrity in facing various problems under their responsibility. To be a good organizer of the legal profession in carrying out its professional duties in upholding the law requires practitioners who have qualifications of attitude, humanitarian attitude, attitude of justice, able to see and place objective values in a case handled, honest attitude, and have technical skills and ethical maturity. the code of ethics of the legal profession actually functions as an ethical controller for those who carry out the legal profession. According to the ethics of the legal profession, legal professionals are expected to possess certain critical individual abilities. The judge, as the main element of the judiciary, places his profession as the representative of God, because the judge's task is to determine law and justice in society, so the responsibility he carries is very heavy but noble. Therefore, with such great power given to the judicial profession, judges are required to have a balanced attitude, full of responsibility to their conscience and ethical values toward their profession. However, when we look at the current reality, there are many problems that arise. There are many cases of judges violating the code of ethics.

This journal discusses cognitive development during early childhood. The aim of writing the journal is to find out how cognitive development occurs during early childhood, the advantages of cognitive development during early childhood, as well as language abilities and other cognitive abilities. The method used is literature study, namely by searching for materials and references from books, journals and articles. The results show that the early childhood period is called preoperational, this period starts from the age of 2 to 7 years. Preoperational uses symbols, categorization, and numbers. Other cognitive abilities are life, death, bodily functions, space, weight, numbers, time, social impressions, beauty and cuteness.

This research aims to evaluate the effectiveness of the internal control system for the sale of merchandise at Jazzy Souvenir Store. The approach used is a qualitative descriptive method with the application of data analysis techniques using triangulation. Data collection is carried out through observation, interviews, and documentation. The analysis results indicate that the internal control system for the sale of merchandise at Jazzy Souvenir Store is not yet optimal, as evidenced by the lack of adequate organizational structure and the existence of dual functions in the execution of tasks and responsibilities. Additionally, negligence in inventory recording by store employees leads to discrepancies between the physical inventory of merchandise and the recorded inventory in the system.

Code switching and code mixing are various variations of language by a person or certain community groups, for example in schools, offices, housing and traditional markets. Traditional markets themselves can be said to be centers of interaction and transactions that allow speakers and speech partners to come from various regions with different backgrounds, statuses and mastery of languages. Differences in social backgrounds in speech communities in traditional market environments result in greater opportunities for the emergence of code-switching and code-mixing phenomena, and are interesting to study in more depth in terms of form, type and factors that influence the emergence of these phenomena.The method used in this research is descriptive qualitative to examine data by explaining or describing the data contained in the remarks. The phenomenon of code mixing is the use of two or more languages ​​in a speech. Code mixing can occur if a language speaker, when using Indonesian, then inserts regional language elements into Indonesian speech. In other words, someone who speaks using the main Indonesian language code has an autonomous function, while the regional language codes involved in the main code are just fragments without function or autonomy as a code. Meanwhile, the Code Switching Phenomenon is a speech event with a change in language use. or dialect.

This research aims to find out how the management control system at the Cita Hati Foundation is regarding the incentive system given to local teaching staff and foreign teaching staff.  The data source for this research uses primary and secondary data.  The aim of this research is to display, explain and analyze the function of implementing a management control system.  This research uses a qualitative descriptive approach, which is usually used to describe and describe current phenomena, whether human engineering or natural.  Primary data was obtained directly from the Cita Hati Christian School, which was the subject of the research.  By conducting direct observations at the Cita Hati Christian School and interviews with people at the school who are related to this research.  The results obtained are that the Cita Hati Foundation has teaching staff who are competent in their fields, not only local teaching staff, but also bringing in foreign teaching staff to improve the quality and value of education.  The presence of foreign teaching staff has both positive and negative impacts on the foundation, especially local teaching staff.  This is due to the differences in treatment given by the foundation to the two.  So the researchers suggest that the Cita Hati Foundation evaluate and revise the incentive program that will be given to employees, in accordance with the policies that have been determined or agreed and the point is that the policies made must be in accordance with the Foundation's ability to provide incentives in accordance with employee performance.  This will encourage better performance so that the company can also develop forward with employees who are loyal and willing to develop together.

A performance audit is an audit activity systematically and objectively based on the type of evidence to assess the efficiency, effectiveness, and economics of the audited entity's operations to improve unit operations and achieve good public accountability. This research aims to get to know more about how much influence public sector audit performance has on public accountability through functional oversight that acts as a moderator. This research is a qualitative research type, in which public sector organizations are the object of the research being studied. Conducting research methods in the form of a literature review by analyzing books and scientific writings that have the same title and discussion, so that there are 3 journals taken randomly. This study found that there is a significance between Performance Audits on Public Accountability and Functional Supervision in moderating performance audits on Public Accountability.

Waste is one form of problem that everyone often encounters in their environment. Waste is the waste of products or goods that have been used by their users, so that the remaining results are discarded and do not function again. The purpose of this service is to provide material on making appropriate technology for waste incineration tools to prevent pollution in the untia village. The method of application in this activity is the counseling method through demonstration and also the lecture and discussion method at community meetings in untia village. The results of community service activities regarding the manufacture of appropriate technology for waste incineration tools to prevent pollution in untia village have been carried out well and received a positive response from the untia village community.