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The business world is a zone of uncertainty, to survive we must have value or competitiveness. One strategy to increase competitiveness is to adapt to current developments. In this digital era, we can use e-commerce marketing media as a place to sell. Apart from marketing and sales media, there is also an important thing that attracts customers, namely packaging. A common problem that occurs in the business world in this era of digitalization is not being able to adapt to technology, this is also an obstacle for the business world today. So the aim of this community service activity is to provide assistance and guidance in using the online e-commerce sales platform. Apart from that, to increase product value we will provide insight into packaging design with the ultimate goal for business actors to increase productivity and profitability of course. In this case, the method used is direct counseling and guidance at the Cyqul Food business location in Harjamekar Village, North Cikarang. Guiding the use of e-commerce and developing packaging design is very necessary to improve business.

The purpose of this article is to determine the forms of leadership in the elderly. The elderly group is the last stage of maturity in a person's life, which requires some kind of Christian education or church teachings, but not everyone reaches that age, so this age is often called the golden age. Most people think they don't need special education as they get older. What is meant by elderly is a person who has reached the age of 60 years and whose physical strength has weakened to such an extent that they are no longer able to earn a living. their strength or endurance and work are already limited. Spiritual formation for the elderly is very necessary to strengthen the faith of the elderly in their old age, whose physical abilities are increasingly decreasing, causing many problems for the elderly. Therefore, by using qualitative methods and a literary approach it can be concluded that the forms of spiritual education given to the elderly are: visits to nursing homes, counseling, worship/fellowship for the elderly, catechism before death, visits to nursing homes. leading prayer and meditation, involving the elderly in services and helping the elderly when they are sick. That's what coaches really need to give to seniors.    

This research discusses the role of character education management in shaping the morals of students at MIS Cendikia Insani Al-Washliyah Sukamandi Hulu. The research background highlights the urgent need for character formation amidst the complexity of global challenges. The aim of the research is to analyze the influence of character education management on the moral development of students. The research method uses a qualitative approach and library research involving researchers as key instruments. Data was collected through interviews and content analysis, with research carried out at MIS Cendikia Insani Al-Washliyah Sukamandi Hulu. It is hoped that the research findings will provide in-depth insight into the implementation of character education management in the school. The implications of this research include recommendations for expanding data collection methods, involving the perspectives of parents and students, and detailing the steps of the character education management model. It is hoped that the research results can provide a concrete basis for developing a more effective character education program at MIS Cendikia Insani Al-Washliyah Sukamandi Hulu.

The title of this research is Catechist as a youth coach in an effort to improve church life. A catechist is someone who is called and sent by the Church to proclaim God's work of salvation. Catechists also play a role in fostering and accompanying young people to be involved in church life. Young people are part of the Church who have the responsibility to develop their Church. This research uses a literature review method in the form of data collection through articles and documents related to the research title. The purpose of this research is to elaborate on the role of catechists as coaches of young people in the Church. The result of this study is that young people are part of the Church and they are the future of the Church, they have an important role in efforts to develop church life. But many young people are not yet actively involved in carrying out the duties of the Church. The presence of catechists will greatly help young people to accompany and move them to be involved in the Church.

The main objective of this community empowerment activity is to develop superior village products through increasing creative and innovative marketing and financial management. The methods used in this community service activity are tutorial methods, mentoring methods, discussion and evaluation methods. The results achieved from this activity are: (1) Kelungkung Village PKK mothers are able to practice developing creative and innovative marketing skills online through the marketplace, (2) Kelungkung Village PKK mothers are able to operate all-in-one computers in marketing the village's superior products , (3) Kelungkung Village PKK mothers are able to understand business financial management  

Franchising is part of a type of syirkah where there is a partnership association and raising funds as well as the use of trademarks. This also requires the franchisor to provide rights to the franchisee in the form of scientific, marketing and administrative rights to manage the business. This obligation was apparently not carried out by the Dimsum 1000 franchise, where all obligations to provide marketing knowledge were not carried out by the franchise. In writing this essay, the author formulates a problem in the form of how to implement the Dimsum 1000 franchise business in Medan District, Medan City? How do franchisors fulfill their rights and obligations in developing the Dimsum 1000 franchise business in Medan District, Medan City? How do you fulfill the rights and obligations of the Dimsum 1000 franchise business from Wahbah Az-Zuhaili's perspective in Medan District, Medan City? In this research the author uses empirical legal research. The results of the research explain that the implementation of the Dimsum 1000 franchise business in Medan District, Medan City, goes through a business cooperation agreement procedure first. Then all the equipment for selling is provided by Dimsum 1000. However, in the marketing strategy Dimsum 1000 is considered old-fashioned and out of date. Fulfillment of the franchisor's rights and obligations in developing the Dimsum 1000 franchise business in Medan City District. Medan City does not fulfill the franchisee's rights in the form of guidance in the form of training, management operational guidance, marketing, research and development for franchisees on an ongoing basis. Fulfillment the rights and obligations of the Dimsum 1000 franchise business from Wahbah Az-Zuhaili's perspective in Medan City District, Medan City, did not happen at all. Dimsum 1000 franchise practices viewed from Wahbah Az-Zuhaili's perspective are not in accordance with the fulfillment of the concept of rights applied in Wahbah Az-Zuhaili's own view. This can be seen from not providing guidance in the form of training, operational management guidance, marketing, research and development to franchisees on an ongoing basis, which violates the rights of the franchisees themselves.

Efforts to achieve and maintain an achievement are closely related to the quality of sports coaching provided, one of which is through a training center. The Ponorogo Regency athletics training center is still relatively new, for this reason this study aims to determine (SWOT) the strengths, weaknesses, opportunities, and threats of the Ponorogo Regency athletics training center. The method used is descriptive qualitative with data collection techniques in the form of interviews with the chairman of the board, two trainers, and six athletes from the Ponorogo District athletics training center. The results showed that strength is obtained from training program factors that have been arranged according to the needs of athletes because of the selection of competent trainers and the recruitment of athletes who are carried out thoroughly so that it has the potential to become an opportunity for increased achievement in subsequent activities. Weaknesses are dominated by the lack of adequate facilities and infrastructure. This is in line with the threat that government support for facilities and infrastructure is still lacking, which has the potential to reduce athletes' interest in participating in training.

This research aims to determine the effect of pictorial storytelling media on the speaking abilities of children aged 5-6 years at the Pembina Merauke State Kindergarten. This research is quantitative research with the type of research used is an experiment in the form of One Group Pretest-Posttest Design. The research was carried out in group B of the Pembina Merauke State Kindergarten. The research sample was children from the B2 group at the Pembina Merauke State Kindergarten, even semester of the 2022/2023 academic year, totaling 23 children. The data collection techniques used were observation and documentation. Data analysis used paired sample t-test. The research results obtained from the t test, namely the significance value (0.000) was less than 0.05, so that H0 was rejected and Ha was accepted. Thus, it can be concluded that there is pictorial storytelling media on the speaking abilities of children aged 5-6 years at the Pembina Merauke State Kindergarten.  

This research aims to determine the effect of pictorial storytelling media on the speaking abilities of children aged 5-6 years at the Pembina Merauke State Kindergarten. This research is quantitative research with the type of research used is an experiment in the form of One Group Pretest-Posttest Design. The research was carried out in group B of the Pembina Merauke State Kindergarten. The research sample was children from the B2 group at the Pembina Merauke State Kindergarten, even semester of the 2022/2023 academic year, totaling 23 children. The data collection techniques used were observation and documentation. Data analysis used paired sample t-test. The research results obtained from the t test, namely the significance value (0.000) was less than 0.05, so that H0 was rejected and Ha was accepted. Thus, it can be concluded that there is pictorial storytelling media on the speaking abilities of children aged 5-6 years at the Pembina Merauke State Kindergarten.  

The research aims to determine the Ar-Risala Da'wah Communication Pattern in the Development of the Akit Tribe Converting Community in Sungai Upih Village, Kuala Kampar District, Pelalawan Regency. This research method uses a qualitative research approach, namely by conducting research that produces descriptive data, the research method is by conducting interactive direct observations and explaining according to the data obtained. The results of the research on Ar-Risala Da'wah Communication Patterns in the Development of the Akit Tribe Converted Community in Sungai Upih Village, Kuala Kampar District, Pelalawan Regency which the researchers made based on data that the researchers had obtained from observations, interviews and documentation during the research process. Based on the results of the research and discussion, it can be concluded that communication between the supervisors and the Akit tribe converts went well   Keywords: Ar-Risala Da'wah Communication Pattern, Akit Tribe Converts

Artikel ini mendiskusikan strategi lembaga dakwah nurut tarbiyah dalam membina akhlak siswa (i) di SMA Negeri 2 Kabupaten Gowa. Metode yang digunakan dalam penelitian ini yaitu penelitian lapangan dengan analisis deskriptif kualitatif, pengumpulan data dilakukan melalui tahap observasi, wawancara dan dokumentasi. Subjek dalam penelitian ini yaitu pembina siswa, pengurus lembaga nurut tarbiyah, dan siswa (i) SMA Negeri 2 Kabupaten Gowa. Pertanyaan utama dalam penelitian ini adalah ; bagaimana strategi lembaga nurut tarbiyah dalam membina akhlak siswa di SMA 2 Negeri Gowa dan bagaimana peluang dan tantangan strategi tersebut di era modern. Hasil penelitian ini menunjukkan bahwa lembaga dakwah nurut tarbiyah melakukan strategi pembinaan akhlak dengan ; pertama, melakukan kajian setiap jum’at. kedua, Tahsinul Qira’ah serta melaksanakan safari kegiatan islami jika memasuki bulan ramadhan. Strategi tersebut dilakukan melalui pendekatan persuasif baik dilakukan oleh lembaga dakwah sendiri, maupun melibatkan guru dan alumni dalam proses pembinaan akhlak siswa di SMA 2 Negeri Gowa.

This research examines how to improve the quality of premarital coaching in the RW 5 hall, Morokrembangan subdistrict, Surabaya city. Coaching is efforts, actions and activities carried out effectively and successfully to achieve better results. In general, coaching is considered a planned lifestyle improvement. Everyone has certain goals in life and wants to achieve these goals. If this life goal is not achieved, then people will try to rearrange their lifestyle. Premarital coaching is a knowledge and skills-based training program that providesand information related to marriage. Like how to maintain and maintain the integrity of the family. The research method used is descriptive qualitative to understand and explain the meaning behind reality. The aim of this research was to measure the effectiveness of improving the quality of premarital coaching in the RW 5 hall, Morokrembangan subdistrict, Surabaya city.

The development of self-reliance is of utmost importance for inmates within the prison environment. Furthermore, it serves to instill awareness in inmates, preventing them from repeating their transgressions and violations of the law, and aiding their reintegration into society upon their release by utilizing life skills acquired while in prison. The research method employed in this study is of a qualitative nature. The self-reliance development program for creating life skills among inmates at Class IIA Purwokerto Prison includes collaborating with Vocational Training Center (BLK) officers, the Department of Fisheries and Animal Husbandry, as well as the Department of Agriculture and Food Resilience. These parties provide specialized training materials in their respective fields. The training materials offered to inmates encompass topics such as agribusiness, animal husbandry, and barbershop skills. The hindering factors that make this process challenging and less effective are primarily rooted in the individual motivations of the inmates, as they may lack the drive to fully engage in the self-reliance development program.

Work discipline and work ethic that have been applied, good and in accordance with expectations will make an employee will be satisfied with his work. Applying high work discipline can improve the performance and achievement of the goals of the employee agency to the maximum. Therefore, this study aims to determine the influence of work discipline and work ethic on employee compensation. This research is a quantitative study in which the data analysis techniques used are, multiple linear regression tests, simultaneous tests (f), and partial tests (t). The number of samples in this study was 80 respondents with 25 statements on the questionnaire. This study used SPSS analysis tool version 25.  The results of this study show that there is a positive and significant influence between work discipline and work ethic both simultaneously and partially on employee compensation of the Directorate General of Industrial Relations Development and Labor Social Security.

Kebijakan pembangunan keluarga dilakukan melalui pembinaan ketahanan dan kesejahteraan keluarga. Hal ini dilakukan melalui upaya peningkatan kualitas anak dengan berbagai informasi seperti melalui: 1). Akses informasi, 2). Akses pendidikan, 3). Pemberian penyuluhan dan pelayanan (perawatan, pengasuhan dan perkembangan anak). Salah satu usaha intensifikasi dibidang pengasuhan dikenal dengan Sekolah Orang Tua Hebat (SOTH).  SOTH ini merupakan sekolah pengasuhan untuk meningkatkan kemampuan orang tua dan sebagai salah satu upaya dalam mencegah stunting pada anak usia dini. Pemerintah Kota Surabaya melalui Ketua TP PKK Kota Surabaya telah membentuk 5 SOTH Bina Keluarga Balita (BKB) percontohan, bekerjasama dengan Universitas Teknologi Surabaya untuk membantu membangun komunikasi antara orang tua dengan anak-anaknya sesuai ilmu dan metode yang benar. Kegiatan SOTH ini dilengkapi dengan kurikulum pendidikan, silabus, pemetaan instruktur, rencana kegiatan pembelajaran, perangkat monitoring, jurnal, absensi peserta, absensi pengelola, buku tamu dan mars SOTH serta evaluasi kegiatan berupa pretest dan posttest.  Dengan model pembelajaran yang menciptakan iklim kerjasama yang kolaboratif dan demokratis dalam dimensi mutualis antara dunia perguruan perguruan tinggi dan masyarakat diharapkan tercapainya pembelajaran bagi kepentingan pendidikan serta masyarakat.  

Abstract. Tax is one of the state's incomes that has a large contribution to state finances compared to other state income. In the implementation of tax collection, it is not uncommon for there to be various kinds of disputes between the tax authorities and the public who are taxpayers, which are called tax disputes. Tax dispute resolution is resolved through a judicial institution called the Tax Court. However, currently the authority for guidance over the Tax Court is still carried out by the Ministry of Finance and the Supreme Court, even though the Tax Court is part of the judicial institution. This research uses a type of juridical-normative research which focuses on the use of secondary data. This type of research is a procedure for finding the truth based on the logic of legal science from a normative point of view. The results of this research found that after the Constitutional Court Decision Number 26/PUU-XXI/2023, the full authority to guide the Tax Court had to be transferred to the Supreme Court. It is recommended that the implementation of the transfer of guidance authority be carried out in stages as soon as possible in order to provide legal certainty regarding the long-standing overlap of authority between the executive and judicial powers towards the Tax Court which should be purely part of the judiciary.   Keywords: government power, guidance, tax court   Abstrak. Pajak merupakan salah satu income negara yang memiliki sumbangan besar terhadap keuangan negara dibandingkan dengan pendapatan negara lainnya. Dalam pelaksanaan penagihan pajak, tidak jarang terdapat berbagai macam perselisihan antara fiskus dengan masyarakat yang merupakan wajib pajak yang disebut dengan sengketa pajak. Penyelesaian sengketa pajak diselesaikan melalui sebuah institusi peradilan yang disebut Pengadilan Pajak. Namun saat ini kewenangan pembinaan atas Pengadilan Pajak masih dilakukan oleh Kementerian Keuangan dan Mahkamah Agung, padahal Pengadilan Pajak merupakan bagian dari lembaga yudikatif. Penelitian ini menggunakan jenis penelitian yuridis-normatif yang menitikberatkan pada penggunaan data sekunder. Penelitian jenis ini adalah prosedur untuk menemukan kebenaran yang didasarkan pada logika keilmuan hukum dari sudut pandang normatif. Hasil penelitian ini menemukan bahwa pasca Putusan MK Nomor 26/PUU-XXI/2023, maka kewenangan pembinaan Pengadilan Pajak sepenuhnya harus dialihkan ke Mahkamah Agung. Disarankan agar pelaksanaan peralihan kewenangan pembinaan tersebut dilaksanakan secara bertahap sesegera mungkin demi memberikan kepastian hukum terhadap tumpang tindih kewenangan yang sudah lama sekali terjadi antara kekuasaan eksekutif dan yudikatif terhadap Pengadilan Pajak yang seharusnya murni sebagai bagian dari yudikatif.   Kata kunci: kekuasaan pemerintahan, pembinaan, pengadilan pajak

The role of extracurricular activities in the guidance and development of students in elementary schools is very important in providing a holistic and in-depth learning experience outside the ordinary academic environment. The purpose of this study was to find out the role of extracurriculars in fostering and developing students at SD 186 Cipadung and SD Al-Ma'soem. This study uses a qualitative method that produces and processes descriptive data such as interview transcripts. The results of this study show that extracurricular roles instill character values ​​such as hard work, discipline, teamwork, leadership, and responsibility. In addition, extracurricular roles can develop students' potential interests and talents.

In order to achieve company goals, it is necessary to improve employee performance, the company must be able to utilize human resources optimally. This study examines the effect of coaching and competence on employee performance at PT. Nindya Karya Mataram Branch. The data collection method used is a census method by using primary data collected directly from respondents through filling out questionnaires. The type of research used is quantitative research with an associative approach.  The number of respondents in this study was 40 respondents.  The analysis tool used is Multiple Linear Regression analysis using SPSS program version 25.0. The results of the analysis show that: (1) the coaching variable has a significant and positive effect on the performance of PT. Nindya Karya Mataram Branch; (2) competence variables have a significant and positive effect on the performance of PT. Nindya Karya Mataram Branch.

BMT (Baitul Maal Wa Tamwil) adalah sebuah lembaga keuangan  mikro yang berbasis syariah yang memberikan solusi kepada masyarakat khususnya menengah kebawah. Penelitian ini bertujuan untuk mengetahui bagaimana peran BMT Al Ishlah terhadap pemberdayaan usaha mikro di Kota Jambi. Penelitian ini menggunakan kualitatif dengan menggunakan analisis diskriptif. Teknik pengumpulan data menggunakan wawancara dan dokumentasi dengan jumlah responden 5 anggota yang melakukan pembiayaan. Hasil penelitian menunjukkan bahwa pemberdayaan yang dilakukan BMT Al Ishlah terhadap usaha mikro dilakukan dengan dua cara yaitu, pendanaan dan pembinaan. Pemberdayaan ini berperan positif dalam usaha nasabah sesuai dengan pengakuan 5 responden yang mengakui adanya peningkatan omzet dan mengakui manajemen keuangan lebih baik.

Urbanization has been rapidly increased to Makassar the cities, In the other hand, the job opportunities in the cited cities have not fully fitted those who urbanize, thus bring them to be homeless.This research is a kualitatif descriptive taking a sample of 100 out of 269 homeless in Makassar city with using non random (purposive sampling) technique. The research pointed out that there are some reasons of being homeless, namely internal and external factors. These factors could be partially and mutually influenced the homeless. Internal factors consist of (i) the low of education; (ii) personality. Meanwhile, the external factors are : (i) urbanitation; (ii) environment; (iii) geographys; and (iv) economy.The alternative solutions should be comprehensively paid attention to the two aspects (i) namely the village condition and (ii) destination cities conditions. It is principally that the solutions should be able to protect them leaving their village to look for job in the cities by opening job opportunities in the village itself. Meanwhile, the homeless in the cities should be handled by making them have no chance to gain money as homeless.