This paper examines the effectiveness of law enforcement in society from the perspective of legal sociology. The goal is to explain the extent to which law enforcement can be effective in society. To obtain data from the problem, the author uses the library research method to collect information relevant to the topic or problem to be studied. The type of data used in this study is secondary data obtained from library materials or literature that have a relationship with the object being studied. The results of the study show that the effectiveness of law enforcement has not been maximized. This is marked by the fact that it is not easy for the law to be enforced in cases involving elites or officials. The law should apply to all circles, not recognizing social stratification in its enforcement, but the reality that occurs is inversely proportional to the principle of law, the law is used as a tool for those who have interests. Therefore, the sociology of law is present to examine the impact of the enactment of a law in society, so that social phenomena can arise and develop in society. The sociology of law and the effectiveness of law are very closely related, because what will be discussed in the sociology of law will not be separated from the assessment of how far the effectiveness of law exists in society as part of social phenomena.

This study examines community participation in chemical waste management in urban areas, aiming to understand the extent of community involvement in protecting the environment from the harmful impacts of hazardous waste. The introduction outlines the importance of managing chemical waste in densely populated urban areas and the risks arising from a lack of public awareness and knowledge. This research employs a qualitative approach, utilizing in-depth interviews, questionnaires, and direct observations. Interviews were conducted to explore community perspectives and motivations, questionnaires were used to assess their level of participation and understanding, and observations were carried out to examine real actions in waste management practices. The results indicate that community participation remains low, influenced by limited outreach, awareness, and support facilities. This study highlights the need for improved education, facility provision, and partnership programs between the government, community, and private sector for more effective and sustainable chemical waste management.

The Tambakrejo Village office has problems in managing village finances in recording and presenting financial reports. Currently, the Tambakrejo village office uses a manual reporting system by handwriting it in a book. Data is stored in archives which may be lost or damaged, requires a long time to search if the data is to be used or viewed again, delays in preparing village financial reports due to ineffective recording and management of financial reports.
The aim of this research is to produce a Financial Accounting Information System Using the Cash Basis Method in Tambakrejo Kendal Village to help handle the recording and processing of village financial reports to make them more effective and computerized. Design and development of an accounting information system using the PHP and CSS bootstrap programming languages, MySQL as a database, with Research and Development research methods.
The implementation of this system has been able to simplify the financial management process of the Tambakrejo Village Office so that financial reports are obtained more quickly, easily and effectively. The financial accounting information system of the Tambakrejo Kendal Village Office, the cash basis method, is useful for handling the process of recording, processing and reporting village cash finances based on proof of cash transactions when received or disbursed and is able to provide accurate information on village financial balances in the form of numbers and is equipped with digital archiving of proof of transactions.

Abstract
Being able to speak a foreign language fluently is not enough in cross-cultural communication. In order to avoid miscommunication, the speaker needs to have the target language culture knowledge. Several utterances can be found rude by some cultures, while some culture might find it common. This could happen due to the differences of cultures and value. In small talk such as making a request, different culture has their own strategy, and some culture might find it rude when the speaker do not share the same the value and culture. This study aims to analyze American bilinguals in making a request in Indonesian and English. The data were collected based on DCT request scenarios and observation. There were five American participants who were involved in this study. The findings showed that American participants tended to be indirect when they made requests in English even though some of them were direct and they changed into direct strategies when they made a request in Indonesian. This study also reveals that in terms of making a request, Americans are more indirect when it comes to making a request. Therefore, it is suggested that having intercultural knowledge is important in learning a language in order to avoid misunderstanding.

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi manajemen laba pada perusahaan tambang yang terdaftar di Bursa Efek Indonesia. Dalam konteks yang kompleks ini, penelitian ini menggunakan pendekatan kualitatif dengan desain deskriptif dan analisis konten. Populasi yang diteliti adalah perusahaan tambang yang terdaftar di Bursa Efek Indonesia. Data yang digunakan adalah data sekunder dari laporan keuangan yang telah diaudit. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis tematik. Pembahasan menggarisbawahi bahwa perusahaan yang lebih besar dan lebih menguntungkan cenderung melaporkan laba yang lebih transparan, sedangkan perusahaan dengan utang tinggi berisiko lebih besar terlibat dalam manipulasi laba. Penelitian ini juga menemukan bahwa praktik tata kelola yang baik berfungsi sebagai penghalang terhadap praktik manajemen laba yang tidak etis. Kesimpulan dari penelitian ini menegaskan pentingnya memahami interaksi antara berbagai faktor yang memengaruhi manajemen laba untuk meningkatkan transparansi laporan keuangan. Temuan ini diharapkan dapat memberikan kontribusi bagi pengembangan teori manajemen laba dan corporate governance, serta implikasi praktis bagi perusahaan dalam memperkuat akuntabilitas dan integritas laporan keuangan.

This research aims to determine whether flashcard play affects the ability to recognize Hijaiyah letters in Group B children at Raudhatul Athfal Almourky, Telaga District, Gorontalo Regency. The research used a quantitative experimental method (one group pretest-posttest design). Based on a sample of 20 children, the results improved from the pre-test to the post-test scores. The pre-test data had an average score of 17.4 and a standard deviation of 4.805, while the post-test data showed an average score of 35.4 and a standard deviation of 4.357. These results demonstrate a significant effect before and after the intervention. Based on the statistical test output, the significance test showed a t-count of 6.81, greater than the t-table of 2.093. Therefore, it can be concluded that H0 is rejected and H1 is accepted. Thus, the research hypothesis states that flashcard play has a significant effect on the ability to recognize Hijaiyah letters in Group B children at Raudhatul Athfal Almourky, Telaga District, Gorontalo Regency.

A well-structured accounting system also provides good benefits to the management in running their business. Every business has multiple accounting systems that are linked together and work together to achieve specific goals. Inventory is a resource that can be stored to anticipate high demand from consumers. Every company, whether trading or manufacturing, always has inventory. Without optimal inventory levels, entrepreneurs run the risk that their business will eventually no longer be able to meet their needs. the desires of consumers who need or demand the products manufactured. This can happen because products are not always available, which also means entrepreneurs lose the chance to make the profits they should. Inventory in CV. Semarang Main Aircon Center does not yet have a computerized system or is still done manually. Data storage is still in the form of notes, so it is vulnerable to corruption and makes it difficult to find information about data on specific items and the number of elements in the resume. The Main Aircon Center makes it difficult to control incoming and outgoing goods when recording inventory data, as the work is only carried out by one administrative employee. Therefore, to solve this problem, it is necessary to record inventory using a computer to facilitate data processing. By using the averaging method, the company does not have to pay attention to the utilization of inventory in the warehouse. The averaging method also makes it easier to calculate costs because there is no need to pay attention to the first or last inventory, and it is easier to use.

This study aims to determine the correlation between the teacher's role and children's social behavior at TK Dewi Sartika Kindergarten, Sipatana District, Gorontalo City. The researcher employed a qualitative research method to explore this relationship. The subjects consisted of one teacher and 13 students from the same class. Data were collected through observation, interviews, and documentation. The data analysis techniques include data reduction, data presentation, and conclusion. The results describe that the correlation between the teacher's role and the social behavior of young children encompasses six aspects: 1) The teacher as an educator, for example, teaches children how to make friends, share, and collaborate through group games or class activities. 2) The teacher as a manager, for example, establishing clear classroom rules, such as taking turns speaking during discussions or respecting others' feelings. 3) The teacher, as a supervisor, guides children to resolve conflicts peacefully and teaches them how to negotiate or empathize with their peers' emotions. 4) The teacher is an innovator, for example, introducing role-play activities where children pretend to be in different professions or social situations, allowing them to practice social interactions fun and innovatively. 5) The teacher is a communicator, for example, helping children express their emotions healthily when they feel angry or sad and teaching them how to communicate with their peers. 6) The teacher is a motivator, for example, by praising and rewarding children who display positive social behavior, such as collaborating in teams, helping friends in need, or constructively resolving conflicts. This helps children feel more motivated to continue improving their social skills.

Women are known for their focus on beauty, especially skin care. Outdoor activities expose the skin to sunlight, dust and pollution, causing skin problems. Using traditional body care in the form of scrubs made from natural ingredients such as orange peel and lemongrass can clean the skin deeply. Making natural body scrubs from orange peel and lemongrass is done because there is still an abundance of orange peel waste along with increasing public awareness of skin health and beauty. This product aims to utilize natural ingredients for skin care. The method for this community service activity is divided into 3 stages, namely the survey stage, the production stage and the marketing stage. The results obtained from this activity are the Orange Scrub With Lemongrass product which has been marketed to various groups of society. Marketing carried out both directly and indirectly has had a very good impact on this product.

In the current digital era, cybersecurity of data and information systems. The threat of  attacks, or , is a form of threat that continues to grow along with advances in technology. This research aims to learn about cybersecurity strategies in dealing with . The method used in this research is a literature review. This journal was prepared based on an analysis of research results from various journals accessed through secondary data sources, namely the Google Scholar database, and e-resources from Springer, Cambridge, and Taylor and Francis. The research results show that implementing technology such as encryption, multifactor authentication, and user training, are some of the effective steps that have been proven to reduce risk. However, challenges in implementing this strategy remain, both from a technical and non-technical perspective, which require special attention from researchers and practitioners in the field of cyber security.