Abstract, The research was conducted to determine: 1. To determine the effect of Auditor Integrity partially on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency. 2. To determine the effect of Auditor Independence partially on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency. 3. To determine the effect of Auditor Ethics partially on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency, 4. To determine the effect of Auditor Integrity, Auditor Independence, Auditor Ethics simultaneously on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency. The subjects of this study were auditors working at the Inspectorate Office of Gorontalo Regency. The data collection method in this study used a questionnaire. This test was carried out using SPSS 21 and using the Method of Successive Interval (MSI). The data analysis techniques used to test the hypothesis were simple regression analysis and multiple regression analysis. Based on the results of the study, it can be concluded that the variables of Integrity, Independence, and Auditor Ethics have a positive and significant influence on the quality of Internal Audit at the Inspectorate Office of Gorontalo Regency, both partially and simultaneously.

Dakwah adalah strategi/cara ulama’ atau orang yang memiliki pengetahuan agama untuk mengajak seseorang kepada tujuan kebaikan dan menghindari keburukan dengan cara-cara tertentu tanpa adanya paksaan. Penelitian ini mendiskripsikan tentang analisis strategi dakwah gus Iqdam, strategi dakwah sentimental, strategi dakwah rasional, dan strategi dakwah indrawi. Penelitian ini merupakan penelitian kepustakaan dengan pendekatan kualitatif. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis isi. Hasil dari penelitian ini menunjukkan bahwa 1) strategi dakwah sentimental dalam strategi dakwah gus Iqdam dilakukan dengan mauidzoh hasanah menggunakan bahasa yang santai dan mudah dipahami. 2) strategi dakwah rasional dalam strategi dakwah gus iqdam, beliau selalu mengajak jama’ahnya untuk mengambil pelajaran saat pengajian beliau. 3) strategi dakwah indrawi dalam strategi dakwah gus Iqdam, beliau memberikan tauladan yang baik kepada jama’ahnya.

Artikel ini membahas telaah makna Tafsir Al-Mishbah terhadap surat Al-Baqarah ayat 286 serta konsep keseimbangan keseimbangan antara ujian dan kemampuan manusia dalam perspektif Tafsir Al-Misbah karya Quraish Shihab, dengan fokus pada Surat Al-Baqarah ayat 286. Metode penelitian yang digunakan adalah studi pustaka dengan pendekatan kualitatif deskriptif, mengandalkan sumber primer dari Tafsir Al-Mishbah dan sumber sekunder yang relevan. Teknik analisis data yang digunakan adalah analisis isi. Hasil penelitian ini mencakup telaah mendalam tentang makna ayat, yaitu 1)Allah tidak membebani diluar kemampuan manusia, 2)konsep tanggungjawab dan balasan atas perbuatan manusia, 3)Doa sebagai pengakuan keterbatasan manusia, dan 4)Tawakkal dan ketergantungan kepada Allah. Quraish Shihab menegaskan bahwa setiap ujian yang diberikan Allah tidak melebihi kemampuan manusia, sehingga memberikan harapan dan ketenangan. Sedangkan pada pembahasan keseimbangan antara ujian dan kemampuan manusia, menyoroti bahwa pemahaman terhadap ayat ini memberikan landasan spiritual yang kuat bagi umat Islam untuk menghadapi berbagai tantangan hidup, mendorong mereka untuk berserah diri kepada Allah, berdoa, dan terus berusaha.

In the digital era, the advancement of information technology is crucial for enhancing operational efficiency in retail businesses. This study aims to design and develop a sales and inventory information system with a shelf mapping feature for Toserba Decky, which faces challenges in managing stock and manual transactions. The methodology employed is the Waterfall approach, encompassing requirements analysis, design, implementation, and system testing. Data was collected through direct observation, literature review, and analysis of the store's shelf layout. The findings indicate that the developed system can improve data accuracy, reduce recording errors, and expedite product searching. The implications of this research suggest that an effective information system in managing transactions and inventory can enhance operational efficiency and customer satisfaction. This study recommends regular system updates and technical support to ensure optimal system performance and security.
 
 

The southern district of Rejowingan in Magelang faces challenges like large dumpstores, poor water quality, floods, and rising food needs. Villagers are working with the Ormawa DPM KM PPK team to address these issues. The government launched the Climate Village Program to improve the region's climate and resilience to natural disasters. Permaculture principles can be applied to organic waste management through maggot cultivation, which reduces waste volume and supports sustainable agriculture. This combination of permaculture and maggot cultivation can be an effective and environmentally friendly model for addressing organic waste and ecosystem sustainability.

The purpose of this study is to explain the strategy in encouraging MSMEs in Kedungpeluk Village, Candi District, Sidoarjo Regency, namely by rebranding. This research discusses the rebranding strategy for five MSMEs in Kedungpeluk Village, Candi District, Sidoarjo Regency as a form of care. Rebranding is one of the tactics that has proven effective in increasing the competitive ability and relevance of MSMEs. For MSME players, rebranding can have a positive impact, namely attracting consumer attention, contributing to increased sales, responding to changes in market trends, expanding the market, building relationships with consumers, strengthening positions in competitive industries, and realizing potential that can attract consumer attention to the importance of this and maintain existing Indonesian local culture. This rebranding also provides solutions for MSME players to improve the quality of their products, especially through more attractive packaging.

Community Service Activities to examine countermeasures against mineral and coal mining crimes in the jurisdiction of the Gorontalo Regional Police and the Inhibiting Factors. The activity method is field study, the research method used in the research is empirical with qualitative descriptive data analysis which describes and describes field data and facts. Based on the results of the research, the handling of mineral and coal mining crimes in the jurisdiction of the Gorontalo Regional Police is carried out by carrying out repressive efforts. This activity includes a series of actions aimed at uncovering cases that have occurred, where the stages start with a series of inquiries, inquiries and other coercive measures authorized according to the law. Carrying out preventive efforts, including a series of activities aimed at preventing crimes before they occur, where investigators make arrangements for security, including conducting patrols at locations thought to contain indications of criminal acts. In relation to criminal acts, especially mining, the Gorontalo Regional Police provides guidance and encouragement to the community to actively participate in efforts to prevent and ward off crime, by reporting suspicious incidents; and Carrying out pre-emptive efforts, starting from conducting an analysis of regional conditions and potential vulnerabilities, collaborating with related elements, to anticipate violations or crimes. The inhibiting factors in dealing with mineral and coal mining crimes in the Gorontalo Regional Police are: Legal Content Factor, where the imposition of sanctions does not include the threat of a minimum sentence, thus affecting the police, public prosecutors and judges' decisions to be less strong; Law Enforcement Factor, where officials can be a supporting factor in the implementation of the law, or actually become a protector for the perpetrator; Community Cultural Factors relate to the basic values ??of what is good and what is bad, in order to support the implementation of law, which originates from the community's legal understanding and attitudes or behavior. Facilities and facilities factors, where the police have constraints in terms of the number of competent human resources, thereby maximizing the role of PPNS investigators from other agencies.

The title of this activity is "Training on Human Resource Management to Improve the Performance of Educational Personnel," conducted at SMK Lowis Sakti. The objective of this activity is to provide guidance and counseling to the Principal, Vice Principal, Administrative Staff, and Teachers of SMK Lowis Sakti regarding the basic concepts of human resource management. This counseling aims to enhance their understanding and knowledge.
The implementation of this activity involves several stages, including the survey and socialization stages. During the survey stage, preparations were made by organizing the materials, setting the schedule for delivery, and conducting a survey of the activity location. Before the activity was carried out, a socialization stage was conducted, involving an initial meeting to explain the purpose and objectives of this activity to the SMK Lowis Sakti team, as well as to establish a schedule for cooperation and activities.
The execution team for this activity consists of six lecturers from the Public Administration Program of ITSKes Muhammadiyah Selong. The materials presented by the community service team cover topics such as Human Resource Management, Management, Human Resource Management Concepts, Reward Systems, Education Quality, and Performance.

The role of education and assistance to taxpayers in the context of Lontos Village. Through a scientific approach, this research highlights the importance of education and assistance as an effort to increase taxpayers' understanding and awareness of tax obligations. The implementation of this service aims to provide education and assistance as well as provide understanding and awareness to the public as taxpayers regarding the importance of paying taxes in Lontos Village, East Luwuk District. The methods used in implementing the service are direct observation, interviews, and carrying out service activities related to tax education in Lontos Village. The results of the service implementation are that structured and targeted education and assistance can make a positive contribution in increasing taxpayer compliance and strengthening the relationship between taxpayers and the village government as the authority in tax collection. The implication of these findings is the need to increase education and mentoring programs on an ongoing basis to support tax awareness and strengthen the tax system at the local level. The service carried out provides valuable insight for related parties in designing effective strategies to support tax compliance in Lontos Village, East Luwuk District, Banggai Regency and may also be applied in a broader taxation context.

The purpose of this activity is to determine the success of the role of efforts to develop the Gorontalo Class IIA Penitentiary for prisoners, one of which is prisoners who have a high level of awareness so that there will be no repetition of narcotics crimes (narcotics recidivism). The research method used is a type of empirical legal research, namely the Sulatul Meltholm research method, which has the ultimate function of seeing law in a real sense and studying how law works in the social environment. The results of the research obtained on the role of Correctional Institutions in efforts to guide recidivist perpetrators of narcotics crimes in Gorontalo Class IIA Prisons have not been effective. The factors that hinder efforts to provide guidance to recidivist narcotics criminals are the lack of differences in guidance between narcotics recidivists and non-recidivist perpetrators, overcapacity in prisons, a lack of officers, and a low level of supervision. The author's suggestions for overcoming existing obstacles are to separate the guidance given to narcotics recidivists and non-recidivists, improve prison infrastructure, including adding officers, which can improve supervision in prisons.