This study aims to describe and analyze: How the Regional Government of Mahakam Ulu Regency Efforts in Empowering Small and Medium Enterprises and What is the socio-economic impact of the community from the empowerment of SMEs.  Data Collection Techniques include: Interviews, Observations, Documentation. The research informants were Kadin and staff of the Mahakam Ulu Regency Industry, Trade, and Cooperatives Office. The data analysis technique using interactive model analysis was developed by Miles et al., (2014), namely data condensation, data presentation, and conclusion drawn. The results of the study showed. The empowerment program carried out by the Mahakam Ulu Regency Industry, Trade, and Cooperatives Office includes: a. Identify the potential and community empowerment programs in the economic sector. This is done with the development and Human Resources (HR) of the SMEs themselves, b. Coaching for industrial management magazines and improving entrepreneurship and c.  Marketing development in an effort to increase market access through improving product quality and product marketing. Improving the quality of SME products accompanied by improving packaging quality, improving hygiene and product certification, and exhibiting small industries. Impact of SME empowerment carried out by the Mahakam Ulu Regency Industry, Trade, and Cooperatives Office: a. The productivity of MSME entrepreneurs shows optimal results. b. The impact of the empowerment of SMEs not only affects job opportunities in the surrounding community, but also has an impact on the income of the surrounding community.

The oversight and enforcement of the advocate code of ethics in Indonesia continue to face various challenges, affecting the effectiveness of existing regulations. The number of ethical violations among advocates has increased significantly, rising from 120 cases in 2018 to 345 cases in 2023. The most common infractions include conflicts of interest, abuse of authority, and gratuities. One of the primary factors contributing to weak ethical enforcement is the current oversight system, which remains limited to advocate organizations without the involvement of an independent regulatory body. This study aims to analyze the effectiveness of advocate oversight mechanisms in Indonesia, compare them with best practices in other jurisdictions, and identify measures to enhance accountability and transparency in the legal profession. The research employs a normative legal method with a comparative law approach and empirical studies. The analysis includes an examination of existing regulations, case reports on ethical violations, and interviews with key stakeholders, including advocates, clients, and legal analysts. The findings indicate that only 40% of reported violations result in strict sanctions, while only 10% of advocates found guilty of ethical breaches face license revocation. Additionally, a survey of 500 respondents reveals that only 35% of the public is aware of the procedures for filing complaints against unethical advocates, highlighting a lack of transparency in the oversight system. This study contributes to the discourse by recommending the establishment of an independent regulatory body to monitor advocate compliance with ethical standards and the enhanced utilization of digital technology in the oversight system. With more transparent and accountable regulatory reforms, ethical violations within the legal profession can be minimized, ultimately strengthening public trust in Indonesia’s legal system.

This study aims to analyze the financial performance of PT Perkebunan Nusantara I Regional 5 Surabaya for the 2019-202 period. The method used in this research is quantitative descriptive method. To determine the financial performance of PT Perkebunan Nusantara I Regional 5 using financial ratio analysis techniques. The ratio analysis used in this study are liquidity ratios (current ratio, cash ratio and quick ratio), solvency ratios (DER ratio, DAR ratio and LTDtER ratio), activity ratios (total asset turnover, receivable period turnover and inventory turnover) and profitability ratios (GPM, NPM, ROE, ROI and ROA). Quantitative data in this study are in the form of financial statements of PT Perkebunan Nusantara I Regional 5 for the 2019-2023 period. Based on the liquidity ratio, PT Perkebunan Nusantara I Regional 5 in 2019-2023 experienced a significant increase from 2020-2023 and its liquidity was better in 2023. The financial performance of the solvency ratio of PT Perkebunan Nusantara I Regional 5 for the 2019-2023 period shows a healthy and stable condition. The financial performance of the activity ratio of PT Perkebunan Nusantara I Regional 5 for the 2019-2023 period shows efficiency in managing receivables and inventories, but the use and utilization of assets to generate income needs to be improved. The financial performance of the profitability ratio at PT Perkebunan Nusantara I Regional 5 is classified as unfavorable which can increase the Company's losses. In general, the Company's performance for the 2019-2023 period is less healthy.

The importance of the leadership of the madrasa head in developing a religious culture in Madrasah Aliyah Nurul Huda al-Banat Situbondo. This leadership aims to develop the religious culture that exists in the madrasa environment.The aims of this study are 1) to describe the management of student character education in fostering religious moderation. 2) to describe the implementation of the attitude of religious moderation. The type of research used is qualitative research with a case study approach. Data collection techniques by means of observation, interviews, and documentation. The data analysis technique used in this qualitative research has four stages, namely data collection, data reduction, data presentation, drawing conclusions and suggestions. Meanwhile, in looking for the validity or validity of the data using data triangulation techniques. The results of this study are the management of student character education in fostering religious moderation is carried out by 1) through intracurricular activities 2) through co-curricular activities 3) through extracurricular activities. While the implementation of character values in fostering religious moderation is with the teacher being a good role model and role model in terms of tolerance, honesty, cooperation, responsibility and unity.

During the time of Rasulullah SAW, Muslims did not need certain rules in understanding sharia law. After the spread of Futuhat Islamiyah, Arab Muslims interacted a lot with other nations who had different languages. On the other hand, the need for ijtihad is very urgent, because there are many new problems that have never occurred before and require clarity in fiqh law. So two large madrasahs emerged that reflected their ijtihad method - the Ahlir-ra'yi Madrasah used more qiyas (analogies) to generate heated debates, thus making the ulama feel the need to create written regulations that were recorded as common law in uniting these two madrasas. The hadith about being more careful in giving fatwas and qiyas gave rise to heated debate, making the ulama feel the need to make written rules which were recorded as joint laws in uniting the two madrasas. Imam Syafi'i was the first person to write a book about ushul fiqh-Imam Syafii was a great mufti of the Muslim community who was also the founder of the Syafi'i school, developing his school in Baghdad. Ushul fiqh is the postulates of fiqh which are global in nature - The object of the discussion is to study the postulates which are still of a general nature seen from their general legal provisions and the ultimate aim of studying them is to protect the Islamic religion from deviations and misuse of the postulates of the Shari'a, so that misleading carelessness does not occur.

Background: Knowledge is one of the factors that can affect a person's behavior or diet. Therefore, efforts in communication, information, and education (KIE) regarding sports nutrition are needed to support athletes' eating behavior. This study aims to analyze the effectiveness of the Sports Nutrition Quartet Card media in increasing the knowledge of football school athletes. Methods: This type of research is the ADDIE model's research and development (R&D). The implementation of the developed product uses an Experimental Quasy research design with a Pretest-Posttest Control Group Design. The sample amounted to 44 people, with details of 22 people in the experimental group and 22 in the control group determined by simple random sampling. The data analysis technique uses the t-test followed by the N-Gain test. Results: The study results showed that the assessment of media and material experts was obtained with an average percentage of 79.5% or very feasible. From the field trial results, a percentage score of 81% was obtained or very practical. The t-test results showed a difference in the knowledge of athletes (p<0.05), followed by the N-gain score of 0.44 in the medium category. Conclusion: It can be concluded that the Sports Nutrition Quartet Card medium is quite effective in increasing the knowledge of football school athletes.

The children of the Riyaadlul Jannah Orphanage are assets that need to be directed to be able to adapt to living conditions in order to become independent and responsible individuals. One solution to increase independence that can be done for children in orphanages is to become an entrepreneur, this is because business activities are flexible and are an alternative source of sustenance provided by Allah SWT. Limited ideas, mental readiness and capital are obstacles for children in orphanages to start their businesses, so that they are less able to achieve economic independence. E-commerce is an alternative solution for starting an entrepreneur while utilizing technology to achieve economic independence more effectively and efficiently. Ease of access, use and relatively affordable costs mean that children in orphanages can start businesses more quickly, thus making it easier for orphanages to ensure their livelihoods. This service program aims to develop community groups at the Riyaadlul Jannah Orphanage to become economically independent, help create peace, comfort in social life, and improve skills in digital entrepreneurship. The approach method used includes the FGD (Focus Group Discussion) approach including sharing sessions. The activity stages consist of preparation, investigation, implementation and evaluation stages. The results of this activity, among other things, show that the orphanage children have an understanding of e-commerce, have business ideas, marketplaces as stalls, and are interested in starting a business immediately.

Ecoprint is a textile printing technique that uses natural materials, such as leaves, flowers, and plant stems, to create patterns on fabric. This method is environmentally friendly, reduces the use of hazardous chemicals, and produces unique motifs that cannot be repeated. The process involves direct contact between organic materials and fabric, similar to batik techniques but without special tools. Ecoprint is increasingly popular in the world of art and fashion as a sustainable alternative. The target of this PKM is children in Marga Bhakti Village, so that they can learn about the dangers of synthetic dyes and natural dyes and foster environmental literacy. The method applied in this PKM activity is to directly train children in Marga Bhakti Village to carry out eco-print activities directly. This activity can improve the knowledge and skills of children in Marga Bhakti Village. By introducing and also practicing eco-printing through eco-print making training attended by children, it will be able to improve creativity, skills and foster environmental literacy.

This research aims to describe the forms and meanings of synonymy and antonymy found in the lyrics of the album Bernadya by Bernadya Ribka Jayakusuma using a semantic approach. The study employs a descriptive qualitative method. The data analyzed include words, phrases, and sentences in the song lyrics that contain synonymy and antonymy relations within the album. The data source consists of the lyrics from Bernadya's album. Data collection techniques involve reading, observing, and note-taking methods. Meanwhile, data processing is conducted qualitatively using a hermeneutic approach, which includes the stages of reading, note-taking, and drawing conclusions. Based on the analysis, it was found that the lyrics of Bernadya's album contain two types of semantic relations: synonymy and antonymy.

Papaya is a fruit that is very popular with people because it contains many benefits. In Marga Bhakti Village there are quite a lot of papaya fruit trees, one of which is in the yard, but the residents of Marga Bhakti Village use papaya fruit only for consumption in the form of fresh fruit or cooked as a vegetable. The aim of this creative economic activity is to utilize papaya into high quality products. For this reason, candy is chosen which is very popular with the public. It is hoped that it can improve the economy in Marga Bhakti Village, Sinar Peninjauan District, Ogan Komering Ulu Regency.