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Ethics in face-to-face discussion learning for accounting students finds new challenges when AI has been widely used. This study aims to determine the dimensions of legality, ethics, and behavior of AI use in accounting students' discussions. This study is exploratory descriptive. Primary data were collected through interview methods. Secondary data was obtained through a literature study. Respondents were 3rd-semester students of the accounting study program who had not taken the Professional Ethics course. The findings from the legal aspect show that there is a legal vacuum related to the results of AI's work. Therefore, the results of AI's work are owned by users who download it and agree to the terms and conditions that apply to the AI ​​installed on their devices. In this regard, we recommend the implementation of the Work Made For Hire Doctrine. The Ethics Aspect is still related to the legal vacuum aspect, so students need rules or initial agreements in using AI in face-to-face discussion activities. The result strengthens the evidence of deontological ethics in Accounting students. The benefits of using AI from the results of this study are to increase class activity, so that lecturers are expected to elaborate on the use of AI in their lecture methods. Another positive side of using AI is because the answers are too broad and often inconsistent, this condition triggers students’ critical thinking. On the other hand, students generally use AI to save time. Therefore, it is recommended that accounting student lecturers provide a different perspective on the importance of studying lecture material, and emphasize the assessment of each individual based on the process, not on the result.

Learning technology continues to develop as time goes by. Technology is the science of tools and skills that make humans work more efficiently. The implementation of daily learning often follows technological developments in the world of education, as do teachers and lecturers. In the field of education, technology has an influence on improving the quality of education, types of educational technology, information technology and communication and learning technology have a major role in learning. The role of technology in the field of education is as an information center and doing new things to illustrate learning and determine online learning methods. With increasingly developing technology, it can also provide benefits that have both good and bad impacts. One of the developments in technology has had a good influence by increasing self-openness in terms of expanding knowledge as information for all life in the world across borders, places and times. Negative impacts include changes in behavior, morals, rules or morals of life so that they conflict with the moral rules that apply in society. Therefore, to prevent the negative impact of using technology in learning, it is necessary to supervise parents and educators who work together in carrying out teaching and supervising children in using technology. The presence and function of technology in the world of education provides the development and growth of human resources as a determinant in achieving success in education. This kind of thing is caused by human resources themselves which are still lagging behind in using this technology in training. With today's technological developments in education, there are many new innovations to support learning. In this case, one way is to provide changes in educational facilities which are increasingly increasing and developing rapidly through technology.

This study is a field research that attempts to see the extent of the application of the Al-Miftah Lil Ulum method in learning yellow books at the Tarbiyatul Aulad Sukadana Islamic Boarding School, Kayong Utara Regency. The success or failure of learning can be seen from the accuracy in choosing the method. This study aims to describe how the planning, implementation and supporting and inhibiting factors in the application of the Al-Miftah Lil Ulum method in learning yellow books at the Tarbiyatul Aulad Sukadana Islamic Boarding School, Kayong Utara Regency. The data collection methods used in this study are; observation , interviews and documentation. Data analysis was carried out through four stages, namely data collection, data reduction, data presentation, and drawing conclusions. The results of the study indicate that 1) The planning of the Al-Miftah Lil Ulum method in learning yellow books at the Tarbiyatul Aulad Islamic Boarding School includes a) the ustadz first reads the learning objectives in the Al-Miftah Lil Ulum method guidebook b) the ustadz first muthala'ah again the material to be delivered, c) the ustadz tells the students to memorize vocabulary and nadzhom imrithi and alfiyah related to the material to be studied. 2) The implementation of the Al-Miftah Lil Ulum method in learning yellow books at the Tarbiyatul Aulad Islamic Boarding School includes the following steps : Opening with Prayer and Intention, Introduction to Vocabulary (Mufradat), Gradual Understanding of Nahwu and Shorof Rules, Application of Rules Through Practical Exercises, Memorizing Vocabulary and Rules, Dialogue and Light Conversation (Muhadatsah), Reading and Translating Texts, Periodic Evaluation and Tests, Reinforcement with Yellow Books (Advanced Level) . 3) supporting factors: availability of competent Ustadz, structured and gradual curriculum, student discipline in memorizing and muthala'ah, supportive learning environment, inhibiting factors: differences in academic background of students, limited learning time, lack of supporting learning media, physical fatigue of students.

Locus of control is an individual's perception of who determines his fate, which perception greatly influences the auditor, Locus of control leads to individuals influencing good and bad events in their lives, Accountants are individuals who pursue work in the field of accounting and accountants will be in the spotlight for the public if there is fraud or violations related to finance. An accountant must have ethical behavior to avoid financial fraud, this ethical behavior is important since the accountant was still a student. Accountant ethics have become a very interesting issue, this issue has developed along with the occurrence of several ethical violations that have occurred both by public accountants, internal accountants and government accountants, therefore ethical rules are important things that must be obeyed. Not a few financial scandals that occur are caused by ethical violations by accountants which ultimately lead to a decline in public trust in the accounting profession. This study aims to determine the effect of locus of control, love of money and emotional intelligence on students' ethical perceptions of the accounting profession. This type of research is quantitative descriptive research. The population of this study was students of the Accounting Study Program, Faculty of Economics and Business, University of 17 August 1945 Semarang, class of 2018 and 2019, totaling 102 students. The sampling technique used saturated or census sampling. Data were collected by distributing questionnaires via Google Form as many as 102 and 80 returned so that the response rate was 78.43 percent. The data analysis technique used was multiple linear regression analysis technique. The results showed that locus of control had a positive and significant effect on students' ethical perceptions of the accounting profession, while love of money and emotional intelligence had a negative and significant effect on students' ethical perceptions of the accounting profession.    

Children who have committed legal violations are inmates at the Class II Special Child Development Institution in Lombok Tengah. During the child rehabilitation process at LPKA Lombok Tengah, some children continue to violate the rules, making the conditions unfavorable. The purpose of this research is to ensure the legal basis for the imposition of sanctions and the enforcement of disciplinary sanctions, as well as the obstacles faced by LPKA Lombok Tengah. The method used in this writing is normative-empirical with a case, legislative, and sociological approach. The results of this study are as follows: First, the legal basis for imposing disciplinary punishment is outlined in the Decree of the Minister of Law and Human Rights Number M.HH-03.OT.02.02 of 2014 concerning guidelines for the treatment of children in LPKA. Second, the light disciplinary sanctions include verbal reprimands, moderate sanctions such as apologies and agreements between the staff and the inmates, and heavy disciplinary sanctions such as cleaning the bathroom and restricting visitation activities. The obstacles encountered include the factor of the inmates being difficult to discipline, the condition of the inmates being unwell when sanctions are to be imposed, and the factor of facilities and infrastructure.

This study aims to explore the experience of interns in managing proposals and accountability reports (LPJ) at the Welfare Bureau of the North Sumatra Governor's Office. The method used in this study is qualitative research with a case study approach. The result of this research is the process of managing the incoming proposal file and accountability sheet by following the rules that apply to the Administration Sub-Division, People's Welfare Bureau of the North Sumatra Governor's Office. The management of proposals and accountability reports starts from the input process, printing the disposition sheet, to numbering the files, all carried out based on the directions given.

Sharia Capital and Investment Market is part of the financial market based on Islamic sharia principles. The main goal is to ensure that investment and securities trading activities are in accordance with Islamic rules and values, such as fairness, transparency, and the prohibition of usury, gharar (uncertainty), and maysir (speculation). This system supports the development of sharia-based investment which continues to increase in line with the awareness of the Muslim community to manage their finances in accordance with sharia.

This paper aims to provide knowledge about the role of the General Election Supervisory Body (Bawaslu) in handling administrative election violations. Bawaslu, as an independent institution, has the main task of supervising all stages of the general election and ensuring that its implementation runs in accordance with applicable legal provisions. Administrative election violations, which include actions that are not in accordance with administrative election regulations, are one of the main focuses of Bawaslu's supervision. Handling these administrative violations is very important to maintain the integrity of the election and public trust in the democratic process. Handling administrative election violations by Bawaslu, from the prevention stage to enforcement. In addition, various challenges faced by Bawaslu in carrying out its role are also described, such as limited human resources and supporting facilities, as well as the complexity of administrative violation cases. As a result, the role of Bawaslu in handling administrative election violations is very important in maintaining election participants' compliance with the rules, although there are still several obstacles that affect the effectiveness of the implementation of this supervision. Therefore, increasing capacity and cross-institutional cooperation is crucial to strengthening Bawaslu's supervisory function in the future.

Public ignorance about education in reading and writing the Al-Quran, is characterized by the number of teachers being disproportionate to the number of students learning to read and write the Al-Quran at the Al-Ikhlas Pakalongan Sampang prayer room, resulting in learning outcomes not meeting expectations. Teacher assistance measures students' understanding of reading and writing the Koran, including verses, pronunciation, rhythm, and correct recitation rules. With the ABCD (Asset Based Community Driven Development) approach, this very effective learning to read the Al-Qur'an is carried out through repetition, question and answer methods, deepening the material, and writing, which aims to truly empower the ability to read the Al-Qur'an students optimally. The Al-Ikhlas prayer room educates many elementary school children. This assistance is intended to assess the extent of the ability to read the Koran at the Al-Ikhlas Pakalongan Sampang Prayer Room, using the Qiroati method, where children know and understand how to read the Koran correctly with tartil rhythm. The Qiroati method plays a very important role in learning to read and write the Koran at the Al-Ikhlas prayer room, Pakalongan. The results of this assistance show that children are enthusiastic about participating in learning using the Qiroati method so that children are able to read the Koran fluently according to correct recitation rules and knowledge.

This research uses the FP-Growth method to identify the location of books in the Prima Indonesia University library with the following steps: (1) conducting research, (2) solving the problem, (3) studying the literature, (4) inputting data, (5) analyzing high frequency patterns, determining associative rules, and making conclusions. This research aims to apply the FP-Growth method to arrange book layouts according to needs. This research aims to: (1) apply the FP-Growth method to arrange the layout of books according to needs, (2) implement the FP-Growth method to arrange the layout of books in the Prima Indonesia University (UNPRI) library, and (3) create an application using language and a data base with the FP-Growth method which can arrange the layout of library books. The result of the research is that using the FP-Growth method book searches can be faster with a success rate of 80%, making it easier to get the book you want.

Rokan Hulu Regency in the implementation of swallow cultivation has been regulated in Rokan Hulu Regent Regulation No.4 of 2009 concerning business license management and swallow's nest business license. There are still many swallow nests that are established not in accordance with the provisions in the Rokan Hulu Regent Regulation, have not processed the swallow nest business license. Regent of Rokan Hulu, have not taken care of the license and there are still people who do not know that there is a regulation on swallow nests. do not know that there are rules governing the establishment of swallow nests. swallow's nest. This research aims to evaluate  Regent Regulation number 4 of 2009 concerning business licenses for the management and swallow nest business license in Kunto Darussalam Subdistrict, Rokan Hulu Regency and its inhibiting factors. Rokan Hulu and its inhibiting factors. The theory used is Lester and Stewart (2000). divides policy assessment into four types. The suggested types or models are: a) Process evaluation b) Impact evaluation c) Policy evaluation, evaluation to test relevance d) Meta-evaluation. The results of this study found that there was still no maximum socialization (communication) given to the community. Facilities and infrastructure (facilities) that have not been maximized by utilizing existing websites.

Corruption is an unlawful act to enrich or obtain one-sided benefits, corruption has rules that have specific characteristics, both regarding formal (procedural) and material (substance) criminal law, law enforcement of corruption in Indonesia depends on the Criminal Justice System itself, from investigation then prosecution, and examination in court and the implementation of the punishment. The formulation of the problem in this study is how the pattern of law enforcement against corruption in the perspective of criminal law in Indonesia, and how efforts and criticism of the eradication of corruption in Indonesia. This research method is descriptive and normative juridical approach, with legal materials as secondary data. relating to law enforcement against criminal acts of corruption in the Indonesian criminal justice system. the criminal justice system in Indonesia is not yet competent in handling criminal acts of corruption because instead of subsidizing, corruption cases in Indonesia are increasing. this is because the four criminal justice systems in Indonesia lack coordination and supervision, and the sanctions given are still considered not optimal so that they have not caused a deterrent effect on the perpetrators and the effect of public satisfaction.

Against the background of differences in understanding and views, both in matters of divinity, views of the Bible, and the rules of worship and celebration of major holidays. The understanding of the Kingdom Hall of Jehovah's Witnesses is different from the understanding of Protestant Christians in general, Jehovah's Witnesses do not recognize the concept of the Triune God, do not use the sign of the cross either in places of worship or for funerals. This study is based on the results of research conducted in the field with qualitative research and using a case study approach. Jehovah's Witnesses prioritize Easter celebrations over Christmas celebrations, because there are no verses in the holy book that encourage Christians to celebrate Christmas. Jehovah's Witnesses are a Christian denomination known for its unique interpretation of the Bible. They emphasized the importance of God's name, Jehovah, and rejected the doctrine of the Trinity or the concept of a Triune God. This community is also known for its door-to-door preaching activities and rejection of Christmas celebrations. This paper will discuss a brief history, core beliefs, and religious practices of Jehovah's Witnesses, as well as analyze their relationships with communities of other religious groups and society's views of these groups

Basic mathematical principles are applied in daily activities, especially in the field of economics, and are an important source in teaching and learning activities in the field of mathematics. This research aims to explore the basic mathematical principles of economics to support and reference in learning activities. The method used in the research is based on a literature review study. Based on the research conducted, there are six main topics discussed regarding basic mathematical concepts in economics, namely a) variables, constants, coefficients and parameters; b) equations and inequalities; c) set theory concepts; d) real number system; e) power rules, roots, factorization, as well as f) fractions, decimals and percentages.

Clean water is a basic need that is also the right of every citizen, especially related to social and economic rights. This shows that the availability of clean water is one of the main needs that must be met, because its role is very important in supporting various community activities in various fields of life. Village funds are funds sourced from the State Revenue and Expenditure Budget (APBN) intended for villages that are transferred through the district/city Regional Expenditure Budget (APBD) which is used to finance the implementation of government, implementation and development, community development and community empowerment. Oelnaineno, Takari District, Kupang Regency. This research is empirical research, namely with data in the field as the main source of data such as interviews and observations. Based on the results of the research that has been carried out, it is obtained that: (1) The management of village funds by the Oelnaineno village government in meeting the community's needs for clean water has been carried out in accordance with procedures and gradually, this is marked by the creation of mini reservoirs and reservoirs in each hamlet. (2) Factors that affect the Oelnaineno village government in allocating village funds to fulfill the rights of the people of Oelnaineno village to clean water are: (a) Legal factors, namely the absence of village regulations, in the Perkades the rules related to clean water are still broadly defined. (b) Law enforcement factors, the Oelnaineno village government does not provide socialization related to clean water on a regular basis. (c) The factor of facilities or facilities is the very lack of spring water sources in Oelnaineno village, the water reservoirs made by the village government are still few so that people have to queue when taking water, there is no drilled well as a source of clean water that can survive during the dry season. (d) Community factors that are less active in helping the village government at the planning stage to the implementation of clean water handling in Oelnaineno village

Formal words are words which follow the language rules that have been determined in formal situations both in oral and written. The purpose of this study is to improve the ability of primary school students in distinguishing formal words. The method used is SDLC (System Development Life Cycle) in waterfall model. The result of this study is the design of a scratch-based game design of KaKu  to improve students’ ability to distinguish formal words at primary school has code blocks on 1) Teacher’s sprite, 2) Easy quiz, 3) Medium quiz, 4) Hard quiz, 5) Tick sprite, 6) Cross sprite, 7) Easy sprite, 8) Medium sprite, and 9) Hard sprite. The conclusion of this study is that there are 9 scratch-based game designs of KaKu (formal words) to improve students’ ability to distinguish formal words at primary school.

The tahlili method is one of the important approaches in Qur'anic interpretation that emphasizes a very intensive analysis of the holy verses of the Qur'an. This study aims to explore the characteristics, advantages, and disadvantages of the tahlili method and its application in the context of Qur'anic interpretation. By using a qualitative approach and library research, data is collected through a review of relevant literature, both from printed and electronic sources. The results show that the tahlili method, which was first applied in the third period after Tabi'in, has the ability to convey the messages of the Qur'an in a concise and global manner, so that it is easily understood by Muslims. This method also has systematic steps, which include describing the verses of the Qur'an and explaining the meaning of vocabulary according to the rules of Arabic, including general analysis and selection of diction that reflects the Qur'anic lafaz. Although this method has advantages in terms of clarity and freedom from the influence of interpretation, there are also weaknesses that need to be considered, such as parcial instructions and the potential for ineffective interpretation. The author hopes that this research can help contribute to the understanding of the tahlili method and improve a more effective and applicable way of interpreting the Qur'an.

This study examines the relationship between education level and understanding of insulin therapy among type 2 diabetes mellitus patients undergoing insulin therapy at RSUD dr. M. Soewandhi Surabaya. Using a descriptive observational method with a cross-sectional design, data were collected from interviews and medical record observations from 100 patients aged 15-64. The findings reveal that most patients had low educational backgrounds, with 27% never attending school and 39% only completing high school. Regarding insulin therapy comprehension, 10% demonstrated good understanding, 55% moderate, and 35% poor. The highest comprehension was insulin usage rules, while the lowest was injection techniques. The study underscores the need for tailored health education to improve patient understanding, particularly for low-education groups. Limitations of the study include the single-site setting and potential response biases from interviews. Future research should expand to include diverse populations and examine non-educational factors influencing therapy comprehension, such as cultural and economic conditions.

The practice of “All You Can Eat” (AYCE) is a food serving model where customers pay one fixed price to enjoy various types of all-you-can-eat dishes within a certain time limit. This concept has become a global trend and is widely implemented in Indonesia, especially in Japanese and Korean themed restaurants. As a modern form of muamalah, AYCE raises questions in the perspective of Islamic law because it involves aspects of economic transactions that must fulfill the pillars and conditions of buying and selling according to Islam. This study examines the mechanism of AYCE, starting from the payment system, time policy, and additional rules such as fines for uneaten food. In addition, it discusses the application of the pillars and conditions of buying and selling in Islam, which include clarity of goods, valid contracts, and voluntary consent of the parties involved. The main focus is on the potential element of uncertainty (gharar) in AYCE practices, especially regarding the different portions of food consumed by customers, which forms the basis of the Islamic legal analysis of this concept. This research aims to provide a comprehensive view of the relationship between the AYCE concept in the light of Islamic law.

This abstract discusses the importance of preventing corruption through effective implementation of the law, especially in relation to stakeholders. Corruption is a serious threat to public trust and the stability of government and private institutions. Strict and fair application of the law is very necessary to create a transparent and accountable environment. By implementing clear rules and heavy sanctions, acts of corruption can be minimized. Active participation of stakeholders, including government, civil society and the private sector, is also very necessary in monitoring and supporting efforts to prevent corruption. This will create good governance and strengthen public trust in institutions.