Corruption in the public sector remains a major obstacle to regional development, threatening the effectiveness of financial management and public services. Gaps in financial supervision and management that are not transparent are the cause of fraud in the use of the budget. The agency theory states that corruption is caused by a conflict of interest between the community as the principal and the government as an agent, with the external auditor as a supervisor to prevent irregularities. The focus of this research is to find out the relationship between corruption in local governments and capital expenditure, local own revenue, audit opinions, and audit findings. This study uses quantitative methods and uses secondary data. The sample consistSed of 250 local governments (districts/cities/provinces) in Indonesia during 2020-2022. The analyst method uses SPSS 27 with multiple linear regression method. The test results showed that capital expenditure had no effect on corruption, local own revenue and audit findings had a positive effect on corruption, and audit opinions had nothing to do with corruption in local governments.

The research was conducted based on the problem of students in class XI TITL 2 SMK N 5 Surabaya This research aims to improve student learning outcomes by using differentiated learning based on student learning styles with differentiated content aspects. This research uses the PTK (Classroom Action Research) method with a quantitative approach and data collection techniques using diagnostic assessments (prestest) and summative assessments (posttest). The results of research using differentiated learning based on students' learning styles with differentiated content aspects show that there is an increase in learning outcomes which can be seen from pre-cycle activities with the percentage of learning completeness increasing from 18% to 43% in cycle I, then increasing to 78% in cycle II. From these results it can be concluded that research using differentiated learning based on students' learning styles based on differentiated content aspects has succeeded in improving the learning outcomes of class XI TITL 2 SMK N 5 Surabaya in mathematics lessons simple linear regression analysis material.
 
 

The research discusses the unclear meaning of Article 53 paragraph (2) of Law No. 1 of 2023 which states that "If in upholding law and justice as referred to in paragraph (1) there is a conflict between legal certainty and justice, judges must prioritize justice." Justice is used for judges to adjudicate cases and certain conditions are used as a benchmark for judges in making decisions. However, there are several existing definitions of justice, there are still many views. The norm in the article has a vagueness of meaning, making it difficult for judges to equate commensurate thoughts. The implication of vagueness results in disparity in the use of justice to be used by judges, this potential disparity needs to be prevented by mediating the conflict between justice and certainty and providing guidance for judges in using justice in their decisions. This research uses a normative research approach. The results showed that judges have the authority to choose justice that contains legal certainty because a just decision is a manifestation of legal certainty, justice itself is born with the freedom of judges. The formulation of Article 53 paragraph (2) of the Criminal Code needs to be interpreted correctly so that there is no disparity in decisions because justice is what the judge wants based on the law to create justice itself.

The problem in this study is the low student learning outcomes on financial accounting cycle material. The type of research was research and development with the ADDIE model. With an experimental trial design using a pre-test - post-test control group design model. The feasibility of the product was tested by media experts, learning practitioners, namely teachers, and media users, namely students. The media was tested on the research subjects, namely students of class X AKL 2 SMK Muhammadiyah Dukun. The data collection instruments used were interview guidelines, expert validation questionnaires, teacher response questionnaires, student response questionnaires, and financial transaction questions. The results of the study show: (1) Basic Financial Accounting Learning Media Product "Nawasena" has been successfully developed to improve student learning outcomes in the accounting cycle; (2) "Nawasena" learning media is assessed as feasible by media experts with a score of 3.8; practitioner teachers 3.6; and students 3.61; (3) Learning media can improve student learning outcomes seen from the difference in gain score results between the control group 0.63 and the experiment which is 0.73.

Bullying has become a phenomenon in the world of education, especially education in Indonesia, bullying is not only carried out by adults but also carried out by children in the school environment and society. Nowadays there are many cases of bullying that occur in schools, communities and social media. Efforts to prevent bullying from an early age in schools and in the community can be done by socialization, increasing supervision and providing punishment and sanctions to bullies. Stop bullying can be done in many different ways. One way is to include material about bullying into learning that will have a positive impact on the personal development of students It aims to stop bullying that often occurs in schools. With this, we also conduct socialization counseling on Early Bullying Prevention Efforts. The purpose of this socialization is to educate and shape one's personality so as not to bully in the school environment or community environment.

Based on observation results, student learning outcomes are still low. This research aims to improve student learning outcomes in Integrated Thematic Learning using the Teams Games Tournament (TGT) learning model. This research was carried out at UPTD SDN 66 Kanjitongan, Kanjitongan Hamlet, Mattiro Tasi Village, Maros Baru District, Maros Regency. The subjects of this research were 19 students in class IIIA UPTD SDN 66 Kanjitongan for the 2023/2024 academic year. The type of research used is Classroom Action Research. Based on the research results, it can be concluded that the application of the Teams Games Tournament (TGT) model in Integrated Thematic Learning can improve the learning outcomes of class III A UPTD students at SDN 66 Kanjitongan. This is shown by the results of the analysis in cycle I, the percentage of students who have reached the Minimum Completeness Criteria is 68.42% and the percentage of students who have not reached the Minimum Completeness Criteria is 31.58%. 2 cycles with the percentage of students who have reached the Minimum Completeness Criteria89.47% and the percentage of students who have not reached the Minimum Completeness Criteria 10.53%.

The aim of this activity is to provide data to students about the intelligent use of digital media which can influence the turn of events and the use of science in the eyes of the public. This business is named "Socialization of the Smart Use of Digital Media for Students in Bandar Magodang Village" Bintang Bayu District, Serdang Bedagai Regency. The main strategy used by students in this effort is an effort technique that provides material to help students understand how to make better use of advanced media. Through this local area administration, universities can support the use of intelligent and locally significant data innovation.

This study aims to analyze the influence of Tax Planning, Sales Growth, and Dividend Policy on Firm Value in the consumer goods manufacturing sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The independent variables analyzed include Tax Planning, Sales Growth, and Dividend Policy, while the dependent variable is Firm Value. This research utilizes secondary data from financial statements, with sample selection using purposive sampling techniques, resulting in 65 observations from 13 companies that meet the established criteria. The analysis is conducted using multiple linear regression methods. The results indicate that Tax Planning has a negative and significant effect on Firm Value, while Sales Growth does not show a significant effect. On the other hand, Dividend Policy has been proven to have a positive and significant influence on Firm Value. These findings provide valuable insights for management and stakeholders in formulating corporate strategies to enhance firm value through more effective tax and dividend policies.

This research examines the causes of the lack of nutrients in red chili plants (Capsicum annuum L.) and how to properly maintain them. Using qualitative descriptive research methods, this study was conducted in Dahadano Botombawo Village, Hiliserangkai District, Nias Regency for 3 months. Research results show that deficiencies in key nutrients such as nitrogen, phosphorus, potassium, calcium and magnesium can cause various symptoms in chili plants, including stunted growth and reduced fruit quality. Factors such as environmental conditions, soil quality, pest and disease attacks, and inappropriate cultivation practices also contribute to delayed plant growth. Proper maintenance, including selecting quality seeds, good soil cultivation, appropriate fertilization, and integrated pest and disease control, is very important to increase the productivity of red chili plants.

Kuliah Kerja Nyata (KKN) is one of the lecture programs that must be provided and implemented by every university in order to achieve one of the goals and tri dharma, namely Pengabdian Kepada Masyarakat (PKM). Mata Lombu is one of the villages selected to carry out the KKN program, but as a village in Indonesia, it is generally not free from several problems. Based on observations and social analysis carried out, there are various problems that need to be addressed including: (1) lack of community understanding regarding local food processing, (2) lack of understanding of farmers regarding preventing pests in crops, (3) lack of literacy and numeracy among students. Elementary and junior high schools in the village, (5) limited access to clean water, and (6) limitations of MSMEs (Micro, Small and Medium Enterprises) in creating jobs. Based on a number of problems found during observations and social analysis, and the description in the background, the main objective of all these programs is to fulfill community service and empowerment in Mata Lombu Village through a project action planning framework or Project Action Plan (PAP). The series of Unkriswina Sumba Regular KKN activity methods includes the stages of program planning, implementation and evaluation. The results of this activity show that this activity can increase insight, understanding and new knowledge regarding local food, making bokashi fertilizer, making natural pesticides, and tutoring, and can increase crop yields, food security, reduce the impact of environmental pollution, and increase value. increase the economy of village communities.