This research aims to describe in detail the analysis of language errors in descriptive texts at the linguistic level which includes errors in phonology, morphology, syntax, semantics, spelling and punctuation. The method used in this research is a descriptive qualitative method. The data from this research are text descriptions of the work of 30 class VII MTS Bahrul Ulum students, and 5 texts were used as samples in this research. The data collection technique in this research was obtained by requesting data from the school through the teacher concerned. The object of this research is the results of student assignments in the form of descriptive text and then the data obtained is analyzed. Data analysis was carried out by reading, analyzing and classifying the data, then the results of the language error analysis were depicted in tables and conclusions were described. The results of the research show that language errors in the descriptive texts of class VII students at MTS Bahrul Ulum include: 1) Phonology with 7 errors, consisting of phoneme changes and phoneme deletions, 2) Morphology with 4 errors consisting of reduplication, composition and affixation errors, 3) 2 semantic errors consist of the use of non-standard words and unclear meanings, 4) 14 spelling errors consist of errors in the use of capital letters and punctuation errors. 4 times, consisting of errors in placing commas, spaces and periods. Based on the results of this research, researchers hope that it can be used as a reference and feedback for both students who are learners, and more specifically for educators, language users, or even for other researchers.
 

This study aims to analyze the effect of Natural Resource Profit Sharing Funds (DBH SDA) and investment on Gross Regional Domestic Product (GRDP) through regional expenditure in Kutai Timur Regency. The research employs path analysis with a multiple linear regression model using time series data from 2013-2022. The results indicate that DBH SDA has a significant positive effect on regional expenditure but a significant negative effect on GRDP. Conversely, investment has an insignificant negative effect on regional expenditure but a significant positive effect on GRDP. Furthermore, regional expenditure significantly and positively influences GRDP. Additional analysis reveals that the impact of DBH SDA on GRDP is more substantial through regional expenditure, while the direct effect of investment on GRDP is more pronounced. This study highlights the importance of efficient DBH SDA management and the optimization of investments to support regional economic growth.

Perilaku bullying yang terjadi pada anak semakin meningkat, menyebabkan banyak dampak yang muncul pada diri anak. Rasa takut, sulit berkonsentrasi, sulit bersosialisasi dan masalah lainnya mengancam perkembangan kejiwaan anak. Dibutuhkan sebuah upaya berkesinambungan dari berbagai pihak, untuk memutus rantai bullying  yang terjadi. Sekolah merupakan salah satu lingkungan yang baik untuk menanamkan rasa cinta kasih, dan perdamaian pada anak sekolah. Tujuan pengabdian masyarakat ini adalah untuk mengajak anak sekolah untuk meninggalkan perilaku bullying, dengan menggunakan komik sebagai media penyuluhan mencegah bullying. Pengabdian masyarakat dilaksanakan di SD Pucangsari I Pasuruan dengan jumlah partisipan sebanyak 25 anak. Tahapan kegiatan pengabdian meliputi pre test, ice breaking, pembacaan komik secara bersama-sama, bermain peran komik, post test, dan evaluasi. Pengabdi menggunakan media komik, yang dianggap lebih efektif dalam memberikan pengetahuan dan pemahaman kepada anak-anak tentang bullying, dikarenakan banyak indra yang terlibat dalam pembelajaran. Dalam kegiatan ini, pengabdi juga menekankan rasa cinta kasih, berbicara yang baik kepada teman serta menjalin persahabatan dengan teman. Sebagai bahan evaluasi, selain adanya pre test dan post test, pengabdi juga melontarkan beberapa pertanyaan seputar bullying, dan anak-anak sangat antusias dalam menjawab, serta memberikan perhatian penuh dengan materi yang diberikan oleh pengabdi. Pengabdi berharap, sosialisasi kepada anak-anak melalui media komik dalam mencegah bullying ini memberikan kemanfataan yakni dapat menambah pengetahuan, pemahaman serta muncul empati dan rasa kasih sayang pada teman. Selain itu adanya kegiatan ini dapat rutin terus dilakukan saling bekerjasama antara pihak sekolah dan keluarga, agar sekecil apapun bullying yang terjadi pada anak di sekolah dapat dicegah. 

This research identifies four independent variables: external pressure (proxied by leverage), financial targets (proxied by ROA), supervisory ineffectiveness (proxied by BDOUT), and auditor turnover. The results of the analysis show that external pressure has a significant negative influence on financial statement fraud, where the higher the external pressure, the greater the possibility of fraud occurring. On the other hand, financial targets and supervisory ineffectiveness do not show a significant influence on financial statement fraud. Changing auditors also has no effect on fraud, because companies tend to change auditors to comply with regulations, not to avoid fraud detection. This research provides an important contribution to the understanding of the factors that influence financial statement fraud, as well as implications for management and supervisors to increase transparency and accountability in financial reports. Recommendations for further research include the use of qualitative methods and exploration of other variables that can influence financial statement fraud.

Currently, one concrete manifestation of community participation in nation building is by paying taxes.  Tax contributions in recent years have become increasingly significant and can be taken into account as the backbone of national financing sources in order to make national development programs a success that will increase economic growth. The number of taxpayers is also increasing from time to time as a reflection of increasing taxpayer awareness and compliance. MSMEs in Simokerto District, Surabaya, as part of the Taxpayers, we will accompany in realizing compliance as Taxpayers in the hope of knowing the latest regulations and calculation methods for withholding PPh Article 21 in the previous provisions, which have high complexity and calculation schemes that vary greatly. PPh Article 21 tax on individuals is very comparable to other withholding tax systems (for example: Final Income Tax, PPh Article 23), making it difficult for Taxpayers to fulfill their PPh Article 21 obligations. Government Regulation Number 58 of 2023 concerning Tax Withholding and Imposition Rates has been stipulated. Income Article 21 on Income in Connection with Work, Services or Activities of Individual Taxpayers (PP) which applies on January 1 2024

The increasingly dynamic global financial landscape demands effective risk management strategies to ensure financial stability and institutional sustainability. Two critical approaches, risk financing transfers and risk retention, offer complementary solutions. Risk financing transfers allow institutions to redistribute financial risks to third parties through mechanisms such as securitization and Credit Risk Transfers (CRTs), improving market efficiency. In contrast, risk retention emphasizes accountability by require institutions to retain a portion of the risks, fostering market discipline and investor confidence.This study employs a Semantic Literature Review (SLR) to analyze the interaction between these approaches, focusing on mechanisms like securitization, contract design, and macroprudential policies. By reviewing ten peer reviewed articles published between 2015 and 2024, key themes and challenges related to systemic risks, moral hazards, and regulatory gaps are identified. Thematic analysis, supported by tools like NVivo, reveals the potential of these mechanisms to enhance financial stability when implemented within a robust regulatory framework.The results highlights that while risk financing transfers increase flexibility and market efficiency, they May exacerbate moral hazards without sufficient risk retention. Macroprudential policies and accurate risk pricing is crucial in addressing systemic risks, particularly in sectors like shadow banking and climate vulnerable regions. The study also underscore the importance of transparent contract design and the integration of innovative tools, such as geospatial data and machine learning, to support fair and efficient risk distribution.In conclusion, balancing market efficiency and systemic risk mitigation is imperative.While? risk retention strengths accountability and oversight, effective integration with risk financing transfers is necessary to create a sustainable and resilient financial system.This? review provides valuable insights for policy makers and practitioners in addressing emerging financial challenges.

This study aims to determine the effect of professionalism and independence on the performance of government internal auditors mediated by an understanding of good governance at the Riau Provincial Inspectorate. The research method used is quantitative research. The population in this study were all internal auditors at the Riau Provincial Inspectorate totaling 52 people. The data collection technique used was a structured questionnaire. The instrument testing technique in this study was the validity and reliability test using PLS (Partial Least Square) as its measurement. The results of this study indicate that professionalism and independence have a significant direct effect on the performance of internal auditors at the Riau Provincial Inspectorate. Likewise, an understanding of Good Governance is able to mediate the relationship between professionalism and independence and the performance of internal auditors at the Riau Provincial Inspectorate

The rapid development of technology and social media has led to an increase in online gambling activities, with promotional advertisements on social media and streamer donation platforms serving as one of the main contributing factors. This study aims to analyze the impact of these advertisements on the rise of online gambling activities, with a legal perspective based on Article 27 Paragraph 2 of Law Number 11 of 2008 concerning Information and Electronic Transactions. This research employs a descriptive-analytical approach through regulatory analysis and case studies. The results indicate that the presence of online gambling advertisements on digital platforms violates existing legal provisions and has potential social impacts.
 
 

Kekurangan gizi menjadi masalah dalam tumbuh kembang anak yang dapat menyebabkan stunting, wasting, mudah terkena penyakit serta penurunan kecerdasan otak dan mental. Stunting di Kabupaten Sikka pada tahun 2022 sebesar 13,8% dari hasil e-PPGBM periode Bulan Agustus 2022. Untuk mengatasi masalah ini diperlukan klasifikasi status stunting yang sangat berpengaruh terhadap tumbuh kembang anak sehingga dapat memberikan perhatian lebih dari faktor stunting yang paling tinggi di suatu daerah. Dengan bertambahnya jumlah balita dan peningkatan kasus stunting, proses penyelesaian tidak bisa dilakukan dengan cepat. Selain itu, tidak semua petugas posyandu bisa menghitung status gizi balita secara manual. Oleh karena itu, agar orang tua dan kader posyandu dapat mengetahui kondisi anak lebih cepat, diperlukan sistem yang menggunakan model algoritma C4.5. Sistem ini mampu mengolah data numerik (kontinu) dan diskrit. Penelitian ini menggunakan 5 atribut, yaitu usia, inisiasi menyusui dini (Imd), tinggi badan, jenis kelamin, dan berat badan. Keistimewaan penelitian ini adalah penggunaan atribut Inisiasi Menyusui Dini (IMD) yang belum pernah digunakan dalam penelitian sebelumnya dengan data numerik. Penggunaan algoritma C4.5 untuk menganalisis hasil stunting dan menyajikannya dalam bentuk website menghasilkan tingkat akurasi yang tidak jauh berbeda dengan pembagian data latih dan data uji sebesar 92.68 dan 90.98% dengan Max Dept 10.
 
Kata kunci: Algoritma C4.5, Stunting, Balita, Klasifikasi, Website

Tarawangsa is a traditional musical instrument from West Java that has distinctive sound characteristics and is often used in various traditional ritual ceremonies. However, in the modern era, the younger generation's interest in this cultural heritage has begun to fade due to the dominating influence of contemporary music. The purpose of writing this report is to explain the application of L Cut and J Cut editing techniques in the video feature Merangkai Tradisi dan Eksplorasi Modern Tarawangsa Sumedang and to introduce and preserve Tarawangsa music through collaboration with modern music that can attract the attention of the younger generation without losing its traditional essence. The method of creating this video feature includes three stages, namely the pre-production stage or designing and planning the work, the production stage or recording visual and narrative elements, and the post-production stage or editing and finalizing the work. The result of the application of these techniques is a video that is not only visually appealing, but also able to convey messages effectively about the preservation of Tarawangsa music. In conclusion, the use of L Cut and J Cut in the video feature Merangkai Tradisi dan Eksplorasi Modern Tarawangsa Sumedang can convey the message of culture, history, and preservation of the Tarawangsa Arts in a more dynamic and fun way.