Introduction: The aim to this research to determine and analyze how to learning by access and utilization digital technology for high school visually impaired students (SLBN A) at Bandung City, Indonesia, because only in this school provide computer information technology specialization class, so it is important to have learning communication that is appropriate to the conditions of students who study computer technology without using visuals.

Methods: This research used qualitative with case study method, and data collection techniques use observation, interviews, and documentation. The participants consist of visually impaired students and teachers, the school principal, and a representative from the West Java Provincial Education Office.

Findings: The research findings, reveal several essential aspects of access computers for visually impaired students, such as familiar with screen readers, the ability to remember and utilize shortcuts, proficient typing skills using all ten fingers, and the use of assistive tools. Digital-based learning involves using computers and smartphones due to the various supporting software applications. All participant have the computer skill use to type word, input data to excel, email and as well as search for materials on the internet and participants reported that smartphone was used to communicate, using conference applications, and searching for information online, and some participants used it to produce creative content.

Originality: The novelty is a collaborative learning model based on communication technology for visually impaired students. Communication technology enables this collaboration through digital applications and devices that support communication and interaction between students and teachers, and interaction between students.

Folklore as a literary work reflects the lives of people, including the origins of a particular place. This research aims to: (1) describe the folklore of the origin of Dukuh Tambak in Sragen, (2) describe the folklore of the origin of Pasar Tambak in Sragen, and (3) identify the value of local wisdom in the two stories. The method used is qualitative with a literary anthropology approach, using purposive sampling technique to select two interrelated stories. Data validity was tested by source triangulation and data analysis using a flow model analysis. The results show that the origin stories of Dukuh Tambak and Pasar Tambak describe the historical journey of the spread of Islam around the Bengawan Solo River, with Joko Tingkir and Kanjeng Raden Tumenggung Tambak Yudho as the main characters in Dukuh Tambak. Meanwhile, Pasar Tambak, spearheaded by Prince Giri Noto, continues the tradition of generosity and honesty in social interaction. From both stories, local wisdom values were found: (1) religiosity value, (2) social value, (3) leadership and responsibility value, (4) hard work value, (5) honesty value, and (6) cultural value.

The application of an appropriate learning model to a particular material will make it a successful achievement. The purpose of this research is to explore and describe the implementation of the Project-Based Learning (PjBL) model in teaching the material of hikayat texts and short stories through video projects in class X at SMA Negeri 1 Kota Mojokerto. This study uses both primary and secondary data sources. The primary data was obtained from student participation in the implementation of the Project-Based Learning (PjBL) model, while the secondary data includes various relevant literatures, journals, and previous studies. Based on observations, the implementation of the Project-Based Learning (PjBL) model in class X at SMA Negeri 1 Kota Mojokerto has shown positive results and supports the development of students' skills in understanding the material. The use of video projects as part of PjBL has successfully attracted students' interest, encouraging them to be more active and creative in learning about Hikayat texts and short stories. Overall, the implementation of the PjBL learning model in the teaching of Hikayat texts and short stories at SMA Negeri 1 Kota Mojokerto has proven successful in improving the quality of learning and students' skills.

This study aims to explore the application of Project-Based Learning (PjBL) learning model on procedure text material in English subject for grade XI students at SMA Negeri 1 Mojokerto City. Using a descriptive-qualitative approach, this study observed the implementation process of PjBL as well as students' responses to this method. Data were obtained through interviews and direct observation of students involved in the instructional video-making project. The results showed that the implementation of PjBL not only improved students' understanding of procedure text structure, but also developed additional skills, such as speaking, critical thinking, creativity, and teamwork. Despite challenges in coordination and division of tasks, PjBL succeeded in creating a dynamic and interactive learning environment. The findings confirm that PjBL is an effective strategy in improving the quality of English language learning in senior high schools.

In a change towards what is desired, change management is needed to provide stimulus and also a supervisory and control function in each change process. In this case study, KPP PMB succeeded in carrying out development and obtaining the ZIWBK predicate through three change management implementation processes. The first stage, namely Re-freezing, at this stage it is hoped that all stakeholders will be aware of the need for change, on the basis of which they are required to form an organizational structure to make changes along with the work program that will be delivered. The second stage is the change stage, this stage changes begin to be carried out by executing all the work programs that have been created, socialization from change agents is very necessary to communicate the goals and regulations changed by the organization as well as the commitment of all employees in making changes in behavior, mindset and culture . Changes that have been successfully implemented must be maintained according to documented standards and also carried out regular evaluations in accordance with the aim of the last stage, namely refreezing.

The P2TL rule is an abbreviation for the Collision Prevention Regulation at Sea, a rule that makes it easier for ships to sail safely and avoid the danger of collisions between 2 or more ships. The aim of this research is to explain the application of P2TL rules when ships are sailing to reduce the risk of collisions between ships and create safety in navigation on MV ships. Meratus Palembang. This research was carried out using quantitative descriptive statistical research methods. With data collection techniques based on the results of questionnaires, observations, literature studies related to P2TL regulations during maritime guard duty. Then the data was analyzed using SPSS calculations and described. Based on the research results, it was concluded that the P2TL rules were applied during maritime guard duty on the MV. Meratus Palembang has complied with established procedures. This is to ensure safety at sea by preventing accidents that could result in loss of life, damage to ships, and potential environmental pollution at sea.

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.

This research aims to clarify the description of an object to be researched, this type of quantitative research will determine the relationship between the variables being researched will be significant and produce conclusions with the aim of testing the hypothesis that has been set. The data source used in this study uses secondary data and data collection in this study is taken from the company's financial statements. The population used in this research is manufacturing companies in the goods & consumption industry sector and miscellaneous industries listed on the Indonesia Stock Exchange in 2017-2021, and the data sample is 75.  From the data obtained, processed with Microsoft Excel and SPSS 29 software. The sampling technique in this study was carried out using purposive sampling method. The analysis method used in this research is multiple linear analysis method. The results of this study indicate that fixed asset intensity and liquidity have a significant effect on tax avoidance. This research is important for decision makers such as tax managers in ensuring that corporate tax planning goes well, as well as for the Directorate General of Taxes in implementing the best strategy to get tax revenue problems in Indonesia
 
 

Education in Indonesia plays an important role in the development of individuals and the country, shaping social and cultural values and preparing for the future. Quality education creates human resources who are innovative and have high social awareness, as regulated in Republic of Indonesia Law no. 20 of 2003. The main challenge is to maintain achievements and adapt to the Society 5.0 era. Curricula, such as the 2013 Curriculum and the Merdeka Curriculum, are designed to develop students' knowledge, skills and character. English as a compulsory subject increases career and educational opportunities in the context of globalization. English teaching in Indonesia emphasizes listening, speaking, reading and writing skills, as well as the importance of grammar and vocabulary. Nouns are an important element in sentence formation, and understanding nouns helps students in all aspects of language skills. An effective method for studying nouns is through descriptive text analysis. The Community Service Activity (PKM) entitled "Learning Nouns Through Descriptive Text Analysis for Grade 7 Students at MTs Lijamul Athfal Sukabumi" aims to develop community potential, increase creativity, writing skills and relationship networks. It is hoped that this PKM can improve students' understanding of nouns and become a guide for language learning in Indonesian literature, as well as arouse interest in learning English. The method used includes preparation and implementation of noun learning through descriptive text analysis at MTs Lijamul Athfal Sukabumi with results showing high enthusiasm from students. It is hoped that this fun context-based learning can be an alternative that advances education and produces students with international insight.

Penelitian ini mempunyai tujuan untuk mengetahui kinerja bendahara pengeluaran dan pembantu bendahara pengeluaran dalam hal penatausahaan keuangan di Sekretariat DPRD Kota Kupang. Metode penelitian yang digunakan adalah penelitian deskriptif kualitatif. Berdasarkan penelitian yang dilakukan didapatkan hasil bahwa kinerja bendahara pengeluaran dan pembantu bendahara pengeluaran masih rendah ditunjukkan dengan masih banyak terjadi permasalahan keuangan pada tahap penatausahaan sampai tahap pertanggungjawaban keuangan Sekretariat DPRD Kota Kupang. Untuk itu, sistem pengendalian internal sangat dibutuhkan untuk memperbaiki kinerja di unit tersebut.