This research aims to analyze the comparative contribution of regional taxes to local taxes in Samarinda City and Balikpapan City. By using secondary data from regional financial reports and income statistics, this research identifies factors that influence regional tax contributions and their impact on local original income (PAD). The research results show that there is a significant difference in the contribution of local taxes to PAD between Samarinda City and Balikpapan City. The city of Balikpapan shows a better contribution thanks to its natural resource potential and more active economic activities. To increase local tax contributions in Samarinda, efforts are needed to increase taxpayer compliance and improve infrastructure. Apart from that, collaboration between local governments and the community in increasing awareness of the importance of taxes is also very necessary.

Bullying is a serious problem that can have a negative impact on student development, both physically and psychologically. This research aims to examine and analyze efforts to create good anti-bullying habits at Panca Budi Middle School in Medan. Using qualitative descriptive methods, this research explores the strategies and programs implemented in schools to create a safe and bullying-free school environment. Data was obtained through interviews with teachers, students, as well as observations in the field. The research results that the application of good habits as a form of implementing of PAI, such as socialization activities, psychological approaches, and intensive supervision, has succeeded in reducing bullying rates and creating a positive culture in schools.

The information system for making invitation letters for guest stars at TVRI North Sumatra is designed to increase efficiency in managing invitations and guest information. This research aims to identify various challenges faced during the implementation of practical work at TVRI, such as administrative problems and employee delays. Through the use of web-based technology, this application is expected to provide practical and relevant solutions, facilitating the process of making invitations, managing guest data, and confirming attendance. The system development method used includes requirements analysis, user interface design, and implementation using HTML, CSS, JavaScript, and PHP for database management. It is hoped that the results of this research will be able to make a significant contribution to the efficiency of TVRI's internal processes, as well as creating valuable practical experience in the field of information technology.
 

This study aims to find Jesus' perspective on the Law of Moses and apply Jesus' teachings contained in John 7:53-8:11 in the lives of believers. The scribes and Pharisees wanted to test Jesus by bringing a woman caught in adultery. They asked Jesus about the Law of Moses which regulates the punishment for adultery to blame Him. The method used in this study is a qualitative method with a library research approach. In this study, a Biblical study was conducted, especially the New Testament using exegetical steps. The results of the study show that Jesus did not reject the implementation of the Law of Moses. The death penalty was not carried out for the woman because of the wrong motivation of the scribes and Pharisees. They wanted to test Jesus by using the adulterous woman as a tool. Jesus fulfilled the Law of Moses by implementing love as the main thing in carrying out the punishment. Although the death penalty is no longer enforced, believers must be able to apply love in punishing people who commit adultery. Believers must emulate Jesus' attitude of forgiving with love and giving an opportunity to repent. Believers must also not tempt God, not exploit others for personal gain, and must introspect in every action.

Adultery in Indonesia is discussed from two legal perspectives: Islamic Law (Qanun Jinayah) and Criminal Law from the perspective of the Criminal Code (KUHP). Each has different approaches and rules in regulating criminal liability for adultery. Adultery is considered a betrayal of marriage. The perpetrator of adultery is considered to have abused the trust of his/her spouse and violated the sacred promise of marriage. The type of research the author uses is normative juridical research (library research). This research is also called a document study conducted by examining legal materials by examining theories, concepts and laws and regulations related to this writing through literature studies. The purpose of this research is to understand and develop knowledge about the concept of adultery in Islamic criminal law and to study how the comparison of responsibility for adultery offenders in Islamic criminal law and Indonesian criminal law. The results showed that the punishment contained in Qanun Aceh Number 6 of 2014 is flogging. While Article 284 of the Criminal Code complaints must be made before the expiration of the prosecution period, which is six months from the time the husband or wife finds out about the adultery. Because in addition to the perpetrator of adultery getting a maximum imprisonment of nine months, he can also be subject to a maximum fine of Rp 15,000,000.

Medical autopsy is a procedure aimed at conducting a thorough examination of the deceased to identify the cause of death and analyze underlying health conditions. This practice plays a crucial role in the medical and forensic fields, where autopsy results can provide vital information for legal purposes, death investigations, and the advancement of knowledge in health. In Islamic law, medical autopsy is a procedure performed to determine the cause of death and understand the health condition of the deceased individual. This study aims to explore the balance between scientific knowledge and respect for the deceased in autopsy practices, focusing on the Islamic legal perspectives that regulate its implementation. The research method employed is qualitative, relying on the analysis of relevant scientific articles and journals, covering five main aspects related to medical autopsy, Islamic law views, and the fatwas of scholars regarding its implementation. The findings indicate that autopsy, while important for medical and legal purposes, must be conducted with consideration for the principle of respect for the deceased and is only permissible under certain conditions that do not violate the dignity of the body. The implications of this study highlight the need for the integration of science and ethics in the execution of medical autopsies, as well as the importance of disseminating clear fatwas to guide the community and authorities.

Language is humanity's primary tool for communication, enabling the exchange of ideas, feelings, and ideas between individuals in social and academic contexts. The use of formal and informal language by students is an important topic in the educational context, especially for Faculty of Education students who will become teaching staff in the future. This research aims to analyze the use of formal and informal language in the daily lives of students at the Faculty of Education, Medan State University, and understand the importance of mastering these two types of language in their role as prospective educators. Using a questionnaire method distributed to 47 respondents, the research results showed that students tend to use informal language in everyday social interactions, while formal language is more dominantly used in academic situations. However, there are difficulties in maintaining consistent use of formal language in academic environments due to the influence of social media and informal habits in everyday life. This research highlights the need for a deeper understanding of the use of language appropriate to the context, both formal and informal, in order to improve students' communication skills in their role as prospective educators.

This study aims to evaluate the business performance of MSMEs in Batam City, focusing on the influence of entrepreneurial orientation, market orientation, and technology orientation, with the role of organizational culture as a mediating factor. The research methodology involves hypothesis testing through a structural equation model, with the research respondents being managers and owners of MSMEs in Batam who have been operating for more than one year. The sample was proportionally selected using purposive sampling, with a total of 260 MSMEs from various sectors in Batam City that met the criteria for analysis. The analysis results show that seven out of eight hypotheses have significant relationships, where entrepreneurial orientation and technology orientation have a positive impact on business performance. However, the hypothesis testing the influence of market orientation on business performance did not show a significant relationship. These findings highlight that in the context of MSMEs in Batam City, entrepreneurial and technology orientation play a more crucial role in enhancing business performance compared to market orientation.

The purpose of this service is to educate the Concept of Waste Bank, Green Economy, and Money Supply to the Community in Medan Belawan District. The special target in this community service is for the workers of the Blessing Waste Bank in Medan Belawan District to know what the Waste Bank, Green Economy, and Money Supply to the Community in Medan Belawan District is, how its application is an opportunity for household income, for example by becoming a new source of income from saving household waste that has been implemented so that they are able to read the economic and environmental problems that occur. The material presented at this community service is: what is a Waste Bank, Green Economy, and Money Supply, how the impact of the Waste Bank on income from household waste. Which can improve household welfare through public knowledge/understanding related to Waste Banks, Green Economy, and Money Supply. From this community service, it shows the results that with the existence of the Waste Bank, the application of the Green Economy concept can be seen from the collection of household waste that is easily collected at the Waste Bank, the community becomes a customer, has savings, withdraws money, then continues to spend consumption from the money which means that there are selling and buying activities in the market because of the money circulating in the community. This affects economic activities in the Medan Belawan District area.

study aims to find out and analyze the factors that cause legal aid institutions to not be verified as legal aid institutions to the poor and the obstacles faced by legal aid institutions in providing non-litigation legal aid in the form of legal counseling to the poor obtained through interviews and observations and empirical juridical, namely those obtained through interviews and literature research. The results of the study show: (1) the factors that cause legal aid institutions to not be verified as legal aid institutions to the poor include: legal factors, law enforcement officials, infrastructure factors, community factors and cultural factors (2) obstacles faced by legal aid institutions in providing non-litigation legal assistance in the form of legal counseling to the poor, which include: internal factors and external factors.