Village fund and budget programs are activities carried out by the central government to develop Indonesia in developing village potential by empowering the local economy to realize community independence and create sustainable, independent villages. Cupak village, Ngusikan sub-district, Jombang district is one of the villages that has the potential for a religious tourism village, part of the villages assisted by the Higher Education Matching Fund by the accounting study program at the University of 17 August 1945 Surabaya. This village has a phenomenon that shows a level of independence in the management of the budgeting process that is still lacking by the local government. This explains the need for internal audits in the process of improving regional finances so that they can be used properly by both the regional government and the community. The research team chose a qualitative approach to produce internal audit results regarding the budgeting process and fund allocation in the Cupak religious tourism village, Jombang. They will also provide advice to interested parties. Researchers hope that the government and the community of Cupak village, Jombang will be involved in the process of preparing, implementing and being accountable for village fund budgeting.

Manners are a form of morals that must be owned by Muslims and is a culture of Indonesian society that needs to be upheld when socializing with other people. This study aims to describe the stages of cultivating polite values ​​through the Tahfidz Al-Qur'an program at SMPN 3 Kinali. This research is a type of field research, namely research with a qualitative approach. Subjects or key informants in this study were Tahfidz teachers and supporting objects or informants were students. To obtain research data, researchers used a set of interview guidelines and observation guidelines as research instruments. Data collection techniques used in this study are observation, interviews and documentation. While the data analysis technique used is using data reduction, data presentation and drawing conclusions. The results of the study show that there are three stages in inculcating the character values ​​of courtesy by the tahfidz teacher for students through the Al-Quran Tahfidz program at SMPN 3 Kinali, namely: First, the moral knowing/learning to know stage (introduction of good values ​​and bad values). At this stage the teacher conveys good and bad values ​​through lectures in the form of presenting cases and delivering advice. Second, the moral loving/moral feeling stage (feelings of love and need for values). At this stage the teacher uses exemplary methods, giving physical touches and conveying inspirational stories from the time of the Prophets and Apostles. Third, the stage of moral doing/learning to do (implementation of good and bad values). This stage is carried out using the habituation method and giving rewards and punishments.

The level of attendance of young people attending worship services at GEPKIN Tarutung City has increased. According to the author's observations, this is influenced by several factors such as: music, interesting sermons, welcoming guests, and variations in service. The method used by researchers is a qualitative descriptive approach. The research implementation uses procedures that produce descriptive data in the form of written and spoken words from people whose behavior is observed through interviews or observations using a qualitative approach. This research aims to determine the factors that influence the high level of attendance of young people in worship at GEPKIN Tarutung City. From the research results, it can be seen that the factors of music, interesting sermons, welcoming guests, variety of services can increase the high attendance of young people in worship at GEPKIN Tarutung city. With the factors that influence the high level of attendance of young people, it can increase the presence of young people in worship at GEPKIN Tarutung city.

The aim of this research is to find out the meaning of respect for ancestors contained in the mangongkal holi ritual of the Christian Batak community. The research method used is qualitative research with a socio-theological approach. The current understanding of the Christian Batak community regarding the mangongkal holi ritual is very different, especially after the arrival of Christianity to Batak land, some think that this ritual contains animism or something else and there are also those who think that this ritual is contrary to Christianity. This ritual cannot be said to be in conflict with Christianity, but on condition that in the ritual there is no hasipelebeguon or things related to ancestor worship because in essence, as a Christian Batak society, they must be able to balance ritual and religion. This research explains what the meaning and purpose of the mangongkal holi ritual is for the Batak people, how the ritual and things related to mangongkal holi are carried out and their relationship with Christianity, and this research also explains how ancestors are respected biblically and also in Toba Batak ways. The result of this research is to examine socio-theologically the mangongkal Holi ritual by taking the example of moving Joseph's bones, which is about how respect for ancestors is depicted.
 

The development of the business world and increasingly rapid economic developments encourage business competitors to improve company performance. The establishment of a company must have clear goals. To achieve the company's goal of making a profit, various strong supporting factors are needed, one of which is good funding management. Determining the optimal level of capital structure is a funding decision in achieving company goals. This research aims to determine the partial and simultaneous influence between Return On Assets, Return On Equity and Net Profit Margin on Profit Growth in Cigarette Companies Listed on the Indonesian Stock Exchange for the 2019-2021 Period.This research is descriptive research with a quantitative approach. The data source used is a secondary data source originating from the Indonesian Stock Exchange website. The sampling technique in this research used the purposive sampling method. The research results show that the Return On Asset variable has no influence on Profit Growth in Cigarette Companies listed on the Indonesia Stock Exchange 2019-2021, then the Return On Equity variable has no influence on Profit Growth in Cigarette Companies listed on the Indonesia Stock Exchange 2019-2021 , then the Net Profit Margin variable has no influence on Cigarette Companies listed on the Indonesia Stock Exchange 2019-2021, and Return On Assets, Return On Equity, and Net Profit Margin simultaneously have an influence on Profit Growth in Cigarette Companies listed on the Stock Exchange Indonesia 2019-2021.

Based on observations that have been made by researchers at Lebah Pembelajar Mandiangin Koto Selayan Elementary School, it shows that in helping the learning process of Islamic Religious Education for children with spesial needs there are problems in it. The purpose og this researchh is to find out that problems a shadow teacher experienced. This research is a descriptive qualitative research with interviews, observation and documentation. Data collection techniques, data reduction, data presentation and conclusion. Based on the result of the research that has been done, it can be concluded that shadow teacher experience problem in helping chidren with spesial needs, namely the problem of providing material, achieving learning objective, giving motivation, supervising the concentartion of children, controlling children’s behavior and problem in collaborating with parent of children with special needs, the efforts made and the importance of establising good cooperation and communication in very obstacle experienced, namely cooperation with the homeroom teacher of class 4. Islamic religious education subject teachher, the principal and of course communication related to the child’s problems to the child’s parents.

National Health Insurance (JKN) is a priority for low- and middle-income countries as a way to increase access to health services and reduce the financial burden on health care. The special objective is to analyze the relationship between income and participation in the National Health Insurance (JKN). The 30 respondents, 19 (63.3) respondents were female and 11 (26.7) were male. And aged > 45 years old a total of 15 (50.0) and < 45 years old (50.0). And almost all 23 respondents (69.7) earned < 2,190,206 in each month and as many as 7 respondents with an income of > 2,190,206 in each month. There is a significant positive relationship between the level of opinion and participation in the National Health Insurance program, where the higher the income, the more people participate in the National Health Insurance program. Comprehensive and comparable estimates of health spending across countries are critical to achieving national and international health goals. If there is more health care, the amount of premium that will be issued will also be a lot. Premium increases in the health insurance sector are an uphill task for policymakers to form balanced policies that can provide affordable health care while maintaining survival
 

Lokika sanggraha adalah tindak pidana adat yang mengatur mengenai tindak pidana adat kesusilaan, dimana seorang laki-laki dan seorang peerempuan melakukan hubungan seksual diluar pernikahan lalu pihak perempuan hamil da pihak laki-laki memutuskan hubungannya tanpa suatu alasan yang jelas. Tindak pidana lokika sanggraha sampai saat ini masih dipertahankan oleh masyarakat adat Bali karena dianggap sebagai pelanggaran terhadap rasa keadilan dalam masyarakat. Di dalam Penelitian ini terdapat dua pokok permasalahan yaitu mengenai pemidanaan terhadap pelaku tindak pidana lokika sanggraha dalam Putusan No.997/Pid.Sus/2019/PN.Dps dan pertimbangan hakim dalam menjatuhkan pidana penjara terhadap pelaku tindak pidana lokika sanggraha berdasarkan Putusan No.997/Pid.Sus/2019/PN.Dps. Metode penelitian yang digunakan adalah yuridis normatif dengan spesifikasi deskriptif analitis dan data yang dipergunakan adalah data sekunder dengan bahan hukum primer serta bahan hukum sekunder. Hasil penelitian menunjukkan bahwa pemidanaan terhadap pelaku tindak pidana lokika sanggraha yang dilakukan melalui putusan hakim didasarkan pada Pasal 359 Kitab Adhigama dan melalui pertimbangan hakim secara yuridis maupun non-yuridis sehingga pelaku dapat dikenakan pidana penjara yang bertujuan untuk memberikan keadilan kepada pihak Perempuan.

Perdagangan Internasional juga dapat terjadi karena perbedaan preferensi negara negara terhadap barang dan jasa tertentu. Dalam hal ini tak luput dalam ranah perdangangan Narkoba yang masuk ke Indonesia yang saat ini menjadi permasalahan nasional. Metode penelitian yang dipergunakan diantaranya jenis adalah yuridis normative, dengan menggunakan pendekatan konseptual dan analisis. Pendekatan konseptual karena untuk menganalisis masalah dalam berkembang pesatnya perdangangan internasional; pendekatan analisis dilakukan dengan menganalisa bahan hukum untuk mengetahui makna yang dikandung oleh istilah-istilah yang digunakan dalam peraturan perundang-undangan secara konsepsional yaitu mengenai penangangan perdangangan gelap narkotika internasional. Spesifikasi penelitian deskriptif analitis, dengan analisa data secara kualitatif yang dinyatakan dengan kata kata atau simbol. Hasil penelitian menunjukan bahwa dalam hal perspektif Hukum Internasional dan Nasional yaitu pihak Indonesia dalam hal ini (BNN) menjalin kerja sama dengan lembaga internasional yang bernama United Nations Office on Drugs and Crime (UNODC) yang diharapkan dapat membawa dampak positif bagi kedua belah pihak dan tentunya membantu memaksimalkan kinerja serta penanganan BNN dalam memberantas penyalahgunaan serta peredaran narkotika di Indonesia.Dalam penelitian ini berusaha mengkaji mengenai bagaimana cara Penanganan Perdangangan Gelap Narkotika Dalam Perspektif Hukum Internasional Dan Nasional sehingga meminimalisir terjadinya peredaran gelap Narkotika Internasional yang masuk di Indonesia.

Posbakum merupakan layanan pemberian bantuan hukum yang dilakukan secara cuma-cuma kepada masyarakat miskin di dalam mencari keadilan di pengadilan. Dengan adanya bantuan hukum secara cuma-cuma diharapkan dapat memberikan jaminan dan kesamaan terhadap masyarakat miskin untuk mendapatkan perlindungan hukum dari perbuatan yang tidak adil. Penelitian ini akan mengkaji implementasi pemberian bantuan hukum bagi masyarakat miskin melalui Posbakum di Pengadilan Agama Demak Kelas IB, kendala yang dihadapi  dalam implementasi pemberian bantuan hukum tersebut, dan upaya mengatasinya. Jenis penelitian ini adalah yuridis sosiologis dengan spesifikasi deskriptif analitis. Sebagai sampel dalam penelitian ini adalah implementasi pemberian bantuan hukum bagi masyarakat miskin melalui Posbakum di Pengadilan Agama Demak Kelas IB tahun 2014 sampai 2022. Data yang dipergunakan adalah data primer dan data sekunder yang diambil dengan cara wawancara, studi pustaka, dan studi dokumentasi. Data tersebut dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa implementasi pemberian bantuan hukum bagi masyarakat miskin melalui Posbakum di Pengadilan Agama Demak Kelas IB terdiri dari pemberian informasi, konsultasi, advis hukum, dan pembuatan dokumen hukum. Bantuan hukum tersebut diberikan dalam penyelesaian kasus perceraian, itsbat nikah, permohonan wali afdhol, hibah, waris, perwalian anak, dan harta bersama. Kendala yang dihadapi  dalam implementasi pemberian bantuan hukum tersebut adalah : (1) kurangnya pemahaman masyarakat terhadap bantuan hukum di Posbakum, (2) Masyarakat saat meminta bantuan hukum di Posbakum merasa takut, sehingga kurang terbuka dalam memberikan keterangan, berbelit-belit dan kadang-kadang tidak jujur mengenai duduk perkara yang sedang dialami. Kendala tersebut diatasi dengan cara (1) melakukan sosialisasi secara langsung kepada masyarakat mengenai bantuan hukum di Posbakum, (2) melakukan pendekatan kepada masyarakat agar tidak takut, sehingga petugas dapat menggali lebih dalam terhadap kasus yang dihadapinya.