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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.

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.

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

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.  

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.  

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.

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.

This study aims to determine the performance of the Makassar City Tourism Office in 2020-2022 in terms of economic, efficiency and effectiveness elements. This research is a descriptive research study with the object under study is data on the realization of financial achievements contained in the Financial Report and Performance Report (LAKIN) of the Makassar City Tourism Office in 2020-2022. The data analysis technique used is quantitative descriptive analysis on economic, efficiency, and effectiveness measurements. Based on the results of the study, it shows that the performance of the Makassar City Tourism Office in terms of Economic, Efficiency and Effectiveness elements has almost met the requirements of Value for Money where each element almost reaches the maximum ratio value which is accompanied by budget savings every year. So it can be stated that the financial performance of the Makassar City Tourism Office almost meets the requirements of Value for Money where each allocated budget is able to be managed quickly in carrying out each program that has been determined.

The potential of zakat maal in Islamic economics is that zakat is a fiscal instrument in economic practice that has been used since the Prophet Muhammad SAW, and based on historical records zakat has played a very important role in the income distribution mechanism in the economy. This can be realized if the potential of zakat can truly be explored effectively and efficiently. The potential of zakat maal in improving the welfare of the poor at BAZNAS Padang Lawas is that the potential for zakat increases by 5% - 10% every year. However, looking at the potential for zakat in Padang Lawas Regency and the realization of zakat, infaq and alms collection carried out by BAZNAS, it can be said that its management has reached a fairly good optimal level.    

This research is based on the Teaching Campus Program which is a form of teaching assistance to empower students to help with the learning process in elementary schools. This qualitative research aims to explain the process of implementing the Teaching Campus Program Policy at SD Negei Billa an Proppo Pamekasan Madura. The methods used in this research are interviews and documentation. The focus of this research is the management of the Teaching Campus program by the university's MBKM team, the role of the District/City Education Office in the Teaching Campus program, as well as the role of schools and students in implementing the program. Documentation studies were obtained through the Teaching Campus guidebook and program policy files. Based on the research results, it shows that program management is lacking at the evaluation stage by the MBKM team, the role of the Education Department and program implementation carried out by students is quite good. The school gave a positive response to the program implemented by students. As well as teaching campuses for education and non-education students who are considered to have differences in the realization of work programs.

: This article introduces a community service conducted by the PkM ITERA team in Hanau Berak Village, Pesawaran Regency, Lampung. Nutmeg, being a primary agricultural commodity in this region, reveals an underutilized surplus of nutmeg flesh, leading to organic waste accumulation. In response to the urgent need for minimizing organic waste and elevating the economic viability of nutmeg fruit flesh, this endeavor is driven by the realization that this waste represents an overlooked potential. Nutmeg flesh possesses intrinsic qualities, notably a rich concentration of antioxidants known for their role in promoting skin health, stabilizing cardiac rhythms, mitigating insomnia, alleviating angina, enhancing digestive processes, improving blood circulation, increasing appetite, and fortifying the immune system. The proposed solution involves the creation of nutmeg-flavored tea, intended to mitigate the issue of excess nutmeg fruit waste while simultaneously augmenting the economic worth of the produced merchandise. Thus, this initiative materializes as a strategy to optimize nutmeg fruit utilization, curtail waste generation, and amplify its market value. The Community Partnership Program administered by the ITERA team serves as a conduit for the enrichment of knowledge, insights, and competencies among local nutmeg farmers, empowering them to generate high-value commodities from an underexploited resource. The scope of activities encompasses the entire production process, extending to packaging design.  

This work aims to visualize the problems of adolescents experienced by the author through the image of a guitar which is used as a metaphor in digital painting works. The hope of this work is to improve the messages contained, to be able to inspire and provide support to teenagers who find it difficult to deal with problems. With this work, the author seeks to raise awareness of the importance of mutual understanding and provide space to talk about sensitive issues in the youth environment. The method of creating this work follows five stages, namely: preparation, in which the author makes observations and explorations to find inspiration. Then, at the elaboration stage, relevant references are collected and searched. The third stage, synthesis, involves applying the ideas and main ideas that have been generated. Furthermore, at the concept realization stage, the final work is made based on the previously designed concept. Finally, at the completion stage, the work is exhibited and a report is created covering the entire process from start to finish. In creating works, the author uses the Krita application as a technique in making digital painting works. Each work features a guitar object consisting of 10 works with the titles, "Break up", "Abandoned", "Stuck", "Confused", Depression", "Social Media", "Frenzy", Academic", "Bully", and “trapped”

The purpose of the creation of this work is as social criticism and conveying messages about river pollution behavior that occurs in the Batang Arau river in Padang city by visualizing the impact of river pollution on humans. which is poured into graphic artworks. The creation of the work uses the art consortium method with five stages, namely, the preparation stage (observation and exploration), the elaboration stage (searching and collecting references), the synthesis stage (application of main ideas), the realization of concepts (making works), and the completion stage (artist report and final work exhibition).So that the realization of ten works that the author made with the theme of the impact of river pollution, the resulting works are 10 works with a size of 55 x 40 cm with titles including: Hal Baik yang Terganggu, Blind, Seiring Sejalan, Tanpa Sadar, Ingin Tapi Tak Bisa, Malam yang Sulit, Dimatanya, Meniru, Luapan, Dari dan untuk diri sendiri.

The purpose of making this final work is to create a work of art of batik painting and embroidery whose idea comes from the life of honey bees that can be exemplified by humans in everyday life. The method of creation in this final work is carried out in stages, starting from the preparatory stage of observing phenomena that occur directly, then elaboration (the stage of exploring), the synthesis stage (the creation of ideas), then the realization of the concept of preparing maps, materials, tools, and the process of working on the work. Finally, the completion or finishing stage of the work. All works use the methods of written batik and embroidery. Each work has a different size, based on the theme of nature conservation with the idea of honey bee life in everyday life with the titles, "Queen Bee", "Fight for Throne", "Metamorphosis", "Building a Hive", "Communication", "Sucking Sari", "Sharing", "Hard Work", "Not Destructive", "Threatened".

The purpose of this final work is to visualize the elo pukek activity in South Pesisir in realist painting. This is a form of the author's anxiety towards fishermen who participate in elo pukek activities who have less income in proportion to the hard work and risks faced, such as erratic waves, changing weather and sea animals that suddenly attack. The method of creation in the final work is carried out in stages, namely the preparation stage by searching for information, elaboration by analyzing the problem, synthesis setting the idea, realization of the concept by making realist paintings and the completion stage by conducting an exhibition. Ten paintings with a size of 100 cm x 100 cm with acrylic media on canvas based on the theme of "social phenomena" in accordance with the predetermined idea of elo pukek activities by South Pesisir fishermen were developed through ten work titles namely "starting", "hope", "compactness", "spirit", "tough", "unwinding", "results", "buying", "carefree", "sweat".