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This study describes and explains the budget realization for the last five years, starting from 2018 to 2022, by paying attention to the percentage change between the budget value and the realization of the regional income and expenditure budget each year. The purpose of this study is to evaluate the performance of regional revenue and expenditure budget realization in the regional asset finance agency of the Medan City government during the 2018-2022 period. This study also aims to compare the effectiveness of budget realization during that period. The research method used is descriptive qualitative using secondary data sources and documentation study data collection techniques. Data analysis involves revenue variance analysis, degree of decentralization ratio, local tax effectiveness ratio analysis, and expenditure budget variance analysis. The results show a problem, where the realization of the regional revenue and expenditure budget in 2019-2020 has increased, even though it should have decreased due to the impact of the COVID-19 pandemic. This problem is related to the loss of funds worth 1.6 million which has been handled by Law Enforcement Officials.

Village financial management is a strategic instrument in supporting development and improving community welfare. However, in practice, village financial management is often not fully based on the actual needs of the community and lacks public participation in budgeting and oversight processes. This community service activity aims to enhance community understanding and participation in needs-based financial management in Pakning Asal Village. The activity employed a descriptive and participatory approach through socialization, interactive presentations, open discussions, and the dissemination of informational media. The participants included village officials, community leaders, and residents of Pakning Asal Village. The results indicate an improvement in participants' understanding of transparent, accountable, and community-oriented village financial management principles. Furthermore, the activity fostered collective awareness of the importance of active community involvement in planning, implementing, and evaluating the use of village funds. Overall, this community service program contributes to strengthening participatory village financial governance and supports the realization of more effective and sustainable village development.

This research aims to analyze the effectiveness of Tanjung Putri village government spending from 2020-2022. This type of research is quantitative using APBDes realization report data. The research results prove that the effectiveness of Tanjung Putri village government spending has decreased from 2020-2022. In 2020 it was 87.99% and for 2021 the percentage of effectiveness decreased by 85.42%, meaning there was a decrease of 2.57% from the previous year, while in 2022 the percentage of effectiveness decreased again from the previous year, namely 81.11%. Even though there has been a decline from year to year, the regional government spending category is still in the effective category.

The purpose of this study this study describes the realization form of vowel phoneme, consonant phoneme in Indonesian language. Through this research, it is hoped that it can be useful for the Indonesian speakers, especially educators and students. In addition,In  addition, this research is expected to inspire linguistic experts to examine more comprehensively related to the realization of Indonesian vowel phonemes. This research uses descriptive qualitative method by using a collective case approach study (collection case study). Data collection using observation, listening and note-taking techniques. The instruments we use in this research data collection itself are equipped with notes and scientific journals. complete with notes and scientific journals. In this study can conclude that (1) the realization of Indonesian vowel phonemes consists of 2 kinds, namely (a) in accordance with the rules and (b) in accordance with the rules. kinds, namely (a) in accordance with the rules and (b) deviating from the rules; and (2) deviations in the realization of vowels are in the vowels /i/, /u/, and /o/ in the closing position and in derived words. Deviations also The reflection of the realization of the vowel /u/ also occurs in abbreviations of Indonesian original words. Indonesian original words. There are deviations in the realization of the vowel /e/ that cause disparity of meaning. but there are also those that do not cause disparity of meaning. meaning.

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

This study aims to analyze the efficiency of budget realization and financial performance at the personnel and Human Resource Development Agency of Pematang Siantar. The data used in this study is secondary data pbtained from the BKPSDM budget realization report data analysis the data used is quantitative analysis by calculating the efficiency ratio and growth ratio of budget realization in 2020-2022. The results of the study show that the performance of the budget realization Office of the personnel and Human Resources Development Agency of Pematang Siantar from 2020-2022 can be seen from the analysis of the spending efficiency ratio with an average of 87.30% which reflects a fairly efficient, where the realization of spending is smaller than the budget. Then the analysis of spending variants Bkpsdm Pematang Siantar as a whole for 3 years showed good financial performance. Where from 2020-2022 Bkpsdm Pematang Siantar uses less than the budgeted amount.

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.  

This research was conducted to determine the Financial Performance of Temanggung Regional Revenue and Expenditure for the 2020-2022 Fiscal Year. Analysis of the Budget Realization Report using the independence ratio, effectiveness ratio and efficiency ratio can determine the Financial Performance of Income and Expenditures. This research uses a qualitative descriptive method, specifically using the Temanggung Regional Budget Realization Report (LRA) for 2020-2022. The results of this research show that the Financial Performance of Temanggung Regional Income and Expenditures in 2020 to 2022 is not yet independent because seen from the independence ratio it still shows regional dependence on government assistance. In 2020 and 2021 it can be said to be effective and quite efficient. Meanwhile, in 2022, the Financial Performance of Temanggung Regional Revenue and Expenditures experienced a decline in performance, resulting in less effective performance and quite efficient spending. From the results of the research carried out, it is hoped that the Temanggung regional government will be able to carry out evaluations by paying attention to the level of independence, efficiency and effectiveness ratios in order to advance the future.

This research aims to determine the impact of lack of transparency in regional financial management on local development and community welfare and accountability will remain a topic of concern in society. The public does not want acts of corruption to occur in government, because acts of corruption will not only be detrimental to state finances, they will also have an impact on hampering state development and reducing the level of social welfare. This type of research is a literature study. Library study activities related to methods of collecting library data, reading and taking notes and processing research materials. The results of the research inform that the phenomenon of non-transparency in the areas of budgeting, personnel, procurement of goods and services is certainly a fact that must be revealed based on the facts that can be observed and witnessed in various implementation of the main duties and functions of government employees. The cause of non-transparency in the various fields mentioned above is because there are factors that hinder the realization of transparency in the implementation of clean, authoritative and responsible regional government. Keywords: Transparency, Finance, Society

Bureaucracy is an administrative system in an organization that has the function of administering government and serving the community by carrying out daily tasks in a structured manner in a clear hierarchy. Bureaucratic reform is carried out in order to realize good governance.. Implementing Good Governance is one of the goals in improving government governance, which is the public's demand for the management of public sector organizations. In implementing the SOP for Complaints Services at the Samarinda City Education and Culture Office, there are several problems such as differences in understanding and variations in the format of the SOP documents produced, and there are even regional organizations that have not implemented this regulation. This research aims to describe the realization of bureaucratic reform through Complaint Service SOPs based on the principles of Good Governance in the Samarinda City Education and Culture Office. The research method used in this research is descriptive qualitative with data collection techniques through interviews and observation. The data analysis technique is carried out with the data obtained and then written in the form of a detailed report, then the report will be focused according to the problem formulation, as well as drawing conclusions. The results of the research show that the Samarinda City Education and Culture Office has demonstrated a significant commitment to improving public services through the implementation of the Complaint Service SOP. Concrete steps such as transparency through the official website, accountability in responding to and resolving complaints, as well as efforts to maintain legal certainty are positive things that have been taken to support bureaucratic reform.

To realize one of the visions of the International Maritime Organization (IMO), Indonesia and Australia have collaborated in this research. The close relationship between the two countries in the field of maritime security has encouraged maritime cooperation initiatives from Indonesia to Australia, which is based on awareness of its potential importance for Indonesia-Australia maritime security. This research uses qualitative methods, which aim to in-depth understanding of the problems discussed. Data collection was carried out through a literature study that examined various data sources relevant to the problem. This research is descriptive in nature, prioritizing analysis and in-depth understanding of the problems discussed. Bilateral cooperation between the two countries is directed towards their respective national interests, especially in the context of the International Maritime Organization (IMO). Through the "Joint Declaration on Maritime Cooperation Plan of Action" between Indonesia and Australia, comprehensive cooperation was built to address various maritime issues in the Indo-Pacific region, including the maritime borders of Indonesia and Australia as well as marine environmental problems. One of the important points in the Joint Declaration on Maritime Cooperation Plan of Action meeting was the commitment of the Indonesian and Australian Governments to develop an action plan to support the realization of goals, especially the issue of environmental pollution.

The purpose of this research was to find out the life of religious tolerance in the concept of national integration in Kebakkramat; to find out the factors of religious tolerance in the concept of national integration in Kebakkramat; to find out the efforts made in supporting the implementation of religious tolerance in the concept of national integration in Kebakkramat. This research is a qualitative descriptive research with a case study type. This research was conducted at Kebakkramat. The research subjects were sub-district head, PKUB Kebakkramat members and religious leaders. Sources of data used are primary data and secondary data. Data collection is through interviews, observation, and documentation. Test the validity of the data is to use source triangulation and method triangulation. The data analysis technique is through interactive descriptive analysis techniques by means of data collection, data reduction, data display, and drawing conclusions. The results of the study can be concluded that 1) the life of religious tolerance in the concept of national integration has been going well. Religious adherents have carried out their religious teachings well, they tolerate and respect each other; 2) the supporting factor in the realization of inter-religious harmony is the awareness possessed by adherents of religions to carry out their respective religious teachings and religious leaders emphasize each other about religious life in a harmonious community environment. The government fosters a life of religious diversity. The inhibiting factor for tolerance in religious life is spreading things that result in conflict, misunderstandings in inter-religious communication, and a lack of mutual respect in a pluralistic and heterogeneous society; 3) the efforts made in supporting the implementation of tolerance in religious life in the concept of national integration are by maintaining the integrity or diversity among religious adherents, trying to create peace, and avoiding inter-religious conflict.   Keywords: Tolerance, National Integration  

The objective of this community service was to introduce biogas as an alternative house hold fuel and lighting by using beef cattle pen waste at Camplong  forest  area, Kupang Regency East Nusa Tenggara Province through integrated farming system. Methods applied were survey, interview, agricultural extension, demonstration and practical work involving 31 farmers on site. Data were descriptively analysed to offer an alternative solution toward feed supply, the used of fuel wood and food crop farming practice of participants. The result was the realization of farmers work pattern by integrating food crop plant, raising cattle and the use of alternative biogas as a source of fuel and lighting. It can be concluded that farmers at the area of Camplong Kupang Regency are able to integrate crop farming and cattle raising by using the available resources through community service.

This study aims to determine the budget as one of the performance control tools at the Regional Finance and Asset Management Agency (BPKAD) of North Sumatra Province, Medan City. The data collection techniques used were interviews and documentation. The types of data used are quantitative data and qualitative data. The source of data used in this study is secondary data, in the form of Regional Budget Realization Reports. The analysis method used is a comparative descriptive analysis method, namely by comparing the budget with realization in various sources of financing using variance analysis. The results showed that there were irregularities in excess funds of 68.41%, 69.96%, 99.20%, and 32.52% in the budget of BPKAD Medan City for 2022. The conclusion from the analysis and realization of expenditures is that in the 2022 fiscal year, the BPKAD Medan City experienced deviations. Where deviations occur due to the budget that is not absorbed in the budget and expenditure realization. Performance control at the Medan City BPKAD for 2022 is considered good because the budget is greater than the realization in terms of budget variance and expenditure realization variance.    

This research aims to reconcile the Deli Serdang Regency Regional Revenue and Expenditure Budget Realization Report (APBD). This research uses descriptive research methods and a qualitative approach, examining the potential for solving contemporary problems using data collection, categorization and analysis methodologies. A qualitative approach to describe ongoing phenomena or determine the characteristics of data in the research period, with the aim of answering the main research questions. The results of the research, namely those affecting the APBN for the 2019–2022 Fiscal Year, show that the Deli Serdang Regency Government shows inefficiency in managing state revenues as evidenced by an efficiency ratio of only 80.86 percent. Deli Serdang Regency experienced a significant increase in revenue in the 2019–2022 budget year, in line with the regional government's success in maintaining or exceeding the revenue target from the previous budget year.  

This study aims to develop the use of Microsoft Excel for calculating the realization of product delivery at Bottled Water Companies. The research method that the author uses is descriptive qualitative. The results of this study indicate that using Microsoft Excel to calculate product delivery realization will be more effective and efficient than doing it manually. Based on several stages of data collection, Microsoft Excel is considered to be able to facilitate work related to numbers in bottled water companies.    

Batik is one of Indonesia's traditional handicrafts which has high popularity and is a cultural heritage. Until now, batik has developed motifs taken from typical regional icons. One of them is splashed batik made by people with disabilities at the Sheltered Workshop Peduli Sambung Roso which is located in Desa Simbatan , Kabupaten Magetan. Splashed batik is a motif produced from brush splashes. The innovative idea of ​​splash batik was collaborated with cursed fish and bamboo motifs. Cursed fish is a typical icon of Simbatan Village and bamboo is a typical icon of Magetan Regency. The research methods carried out started from exploration, design and realization of the cursed fish and bamboo batik motif entitled "Harmony of Cursed Fish and Bamboo Splashes." The results of this research patented the Harmoni Sprinkling of Cursed Fish and Bamboo motif as a typical motif of Magetan Regency by submitting an IPR application to obtain legal protection from misuse or falsification of intellectual works by other parties.

In the second quarter of 2020, Commercial Courts in Indonesia handled 132 bankruptcy cases. In the first semester of 2020, the number of bankruptcy cases handled by the Commercial Court in Indonesia increased to 233 cases, including 43 cases handled by the Central Jakarta Commercial Court. The aim of bankruptcy is basically to provide a solution to the parties if the Debtor stops paying/is unable to pay his debts. Bankruptcy prevents/avoids unfair actions that can harm all parties, namely: avoiding execution by creditors and preventing fraud by the debtor himself. Bankruptcy is a legal institution that has an important function, namely as the realization of two important articles in the Civil Code regarding the debtor's responsibility for the obligations carried out, namely Articles 1131 and 1132. This research aims to determine the validity of the bankruptcy petition submitted by workers to the compliance company. his rights. This research uses normative juridical legal research methods. In this research, what is emphasized is the aspect of law application which is carried out integrally with morality. The research results show that a worker's bankruptcy petition is a petition submitted by workers or labor unions to the commercial court to declare the company where they work bankrupt. A worker's bankruptcy application can be filed if the company does not pay wages, allowances and other rights that should be paid to workers.

This research is entitled The Role of Cash Waqf in the Economic Development of the Darul Hijrah Islamic Boarding School on the Rengas River, Batanghari Regency. The aims of this study are: 1) To find out how cash waqf is managed at the Darul Hijrah Islamic Boarding School. 2) To find out the role of cash waqf in the economic development of the Darul Hijrah Islamic Boarding School. The research method used by researchers is a qualitative approach. The results of this study are: 1) In the process of managing waqf funds at the Darul Hijrah Islamic Boarding School, the fund management function starts from planning to realization. These stages are applied in every waqf fundraising process, the business preparation process, the placement of workers to the allocation of operating proceeds. In the implementation of waqf fund planning at the Darul Hijrah Islamic Boarding School, including: Planning for types of business, Planning for waqf sources, Planning for managing the business needed, and Planning for income to be obtained and where to distribute it. The source of cash waqf funds at the Darul Hijrah Islamic Boarding School comes from the waqf of the local government, parents of students and the general public. While the types of Islamic boarding school economic businesses funded by waqf funds are oil palm plantations, canteen businesses and buffalo livestock. 2) The forms of waqf in the Darul Hijrah Islamic Boarding School are in the form of cash waqf, immovable waqf. Waqf of immovable objects in the form of palm oil fields and buffalo livestock. In addition, the waqf received is also in the form of cash and other objects such as building materials, food ingredients and Al-Quran manuscripts. This form of waqf is used for, 1) Development of Islamic boarding schools, 2) Consumption of students, 3) Learning facilities and infrastructure, 4) Honorarium of teachers and 5) Economic activities of Islamic boarding schools. 3) The existence of waqf funds at the Darul Hijrah Islamic Boarding School plays a very important role for the economy of the pesantren residents at the Darul Hijrah Islamic Boarding School in 3 ways, namely, firstly creating jobs for the students and for the pesantren's teachers, secondly increasing income for the students, teachers and the pesantren itself to meet daily needs and help meet the needs of Islamic boarding schools, thirdly increasing business capabilities for Islamic boarding school students and teachers in terms of sales, business and business management. As a result, the role of the waqf is able to increase the economic independence of the Darul Hijrah Islamic Boarding School in the income of students and teachers, honorariums for teachers, and consumption as well as the development of Islamic boarding schools.

Education is an effort made to form human resources for the realization of the ideals of the Indonesian nation as stated in the national goals. Therefore, education is a forum that can create superior humans in all aspects, whether in scientific capability, technology or morality. However, in the modern era, in reality these values in society are slowly fading, replaced by ideas that are not in line with the values contained in Pancasila as a basis for behavior. Attitudes and behavior of students that show a lack of implementation of moral values, for example: (1) lack of respect for parents, teachers, friends and so on, (2) lack of respect for other people, (3) tend to be individualistic or do not care about other people, (4) impolite ways of speaking, dressing and socializing or other behavior that is not in accordance with applicable religious and societal norms. With the existence of Civics, it is hoped that it can reduce the moral decline of students and be able to create citizens with high morals and quality for the future of the young generation in the future.