The establishment of Village-Owned Enterprises is a way to innovate in improving village development, especially in the economic sektor. The reality is that many villages are not ready to manage and even develop BUMDes. This research aims to find out how the development strategy carried out by BUMDes Mitra Karya Sejahtera as one of the BUMDes with developing status in Bintan Regency. The type of research used is descriptive research with a qualitative approach. Then the data collection technique was carried out by interview, documentation and observation.The results show that this BUMDes does not have a clear mechanism in identifying problems, and problems are often handled traditionally through deliberation. The main obstacles in the development of BUMDes business units include the impact of the Covid-19 pandemik, limited capital, and less strategic business locations. While development strategies such as legal entity registration and organizing events have been proposed, implementation has not been optimal. BUMDes have made efforts to realize the strategies, including capital strengthening, HR training, and expansion of business units. However, the impact of these efforts is still not maximized due to limitations in implementation and unsustainable activities. Effective monitoring and evaluation have also not been implemented, given that evaluations are conducted informally and unscheduled.

You may see corruption in action in today's news stories about Indonesia. Actually, there are those who see corruption as something that happens all the time and have unknowingly made it a national disease. In addition, companies that have strong internal controls might nevertheless be victims of fraud. The effects of financial fraud are far-reaching and devastating. In most cases, this causes financial report information to become inaccurate, which in turn affects top-level decision-makers. Examining how auditors may best identify and forestall instances of financial fraud is the overarching goal of this study. This research is qualitative in nature; it gathers information on social phenomena, processes and analyzes it further, and then draws conclusions. The data used for this study came from secondary sources. The findings highlight the critical and essential role of auditors in identifying different types of financial reporting fraud inside organizations.
 

Pandhalungan Local Wisdom is one of the courses offered by Muhammadiyah Jember University's Indonesian Language and Literature Education Study Program. Learning in this course has various challenges due to its newness, one of which is the lack of textbooks. This study aims to conduct a needs assessment of the textbooks for the course. The goals are to describe the competency criteria, student characteristics, student evaluation against the course, and subject matter suggestions for the course textbook. The results show that the characteristics of students are: 1) the average age of 20–21 years, which is classified as young adults; 2) knowledge of Pandhalungan: high category 50.11%, medium 32.33%, and low 17.56%; 3) perception of the benefits of course learning: very important 32.44%, quite important 52.22%, less important 15.34%; and 4) learning motivation: high 69.13%, medium 21.85%, low 9.02%. It is also concluded that the recommended subject matter for this textbook is eight topics: 1). Pandhalungan Culture and Identity; 2). Pandhalungan Cultural History.) Pandhalungan Art and Cultural Expression; 4) Pandhalungan Traditions and Rituals 5) Pandhalungan Cultural Diversity 6) Changes and Dynamics of Pandhalungan Culture 7) Preservation of Pandhalungan Culture; and 8) Culture and Communication of Pandhalungan Society

Jabbar Global Sinergi is an online store engaged in the electronics sector, located in the South Tangerang area. This shop sells various kinds of electronic components and accessories and several other spare parts, in its operations Jabbar Global Synergy still uses the manual method, which is recorded in a book to record goods so that errors often occur in the stock data, and the lack of time efficiency in searching for goods makes it difficult to obtain data online.realtime.This study aims to design information systemsinventory website-based electronic goods on cv jabbar global synergy to facilitate data collection while increasing time efficiency making it easier to obtain data or information onlinerealtime. The expected result of this research is to be able to build and design information systemsinventory website-based electronic goods to make it easier to get information about data and goods reports onlinerealtime.

Tuberculosis (TB) was still a global challenge in the world of health and required special attention to increase the level of patient compliance with treatment. This study aimed to explore the relationship between patient knowledge, attitudes, and actions and the level of adherence to taking medication in TB patients at the Pulmonary Polyclinic of Subulussalam City Hospital. The study used an observational analytical design with a cross-sectional approach. The research population involved all TB patients undergoing treatment at Subulussalam City Hospital, with a sample of 76 respondents selected through accidental sampling. Data were collected through interviews using the MMAS-8 questionnaire, and data analysis was carried out using the chi-square test. The majority of respondents showed a high level of knowledge (47.37%), poor attitudes (59.21%), and good actions (64.47%), but the level of compliance was low (46.05%). Statistical analysis showed that there was a significant relationship between knowledge (p=0.000), attitudes (p=0.014), and actions (p=0.010) with the level of adherence to taking medication. The knowledge, attitudes, and actions of TB patients at the Lung Polyclinic of Subulussalam City Hospital had a significant effect on their level of compliance in taking medication. Efforts were needed to increase patient understanding and special approaches to increase compliance to support the success of TB therapy.

Children are a valuable treasure for parents. This is proven when married couples or parents who do not or have not had offspring or children then they try to find or get them even though they spend a lot of possessions. Likewise with the country. Both developed and developing countries really need children as the nation's successors. As world civilization continues to develop, parents are increasingly unwilling to give birth or have children for various reasons.The research specifications used in this research are analytical descriptive, that is, trying to describe or describe events and occurrences without carrying out hypotheses and statistical calculations. The data obtained will be presented systematically, the data required in this research is secondary data and primary data. This research is descriptive analysis, descriptive analysis, namely research aims to describe in detail, systematically and comprehensively everything related to this research problem and also normative juridically, namely research based on Ministerial regulations, books, along with analyzing Decision Number 45 /Pid.Sus-Anak/2022/Pn Mdn. Law Number 11 of 2012 concerning the Juvenile Justice System has the most basic substance in this law, namely the strict regulation of Restorative Justice and Diversion which is intended to keep children away from the justice process and avoid stigmatization of children who are in conflict with the law and are expected to can return to the social environment naturally. Factors that cause children to become perpetrators of criminal acts of sexual intercourse are due to causes in the form of environmental factors, faith factors, Social and Cultural Factors in the form of social and cultural factors can also influence children's views on sexuality and violence. Criminal acts committed by children must normatively seek diversion while still paying attention to the diversion requirements as regulated in Article 7 of the Juvenile Criminal Justice System Law. However, from the cases studied by the author, based on the District Court Decision, namely Decision Number 45/Pid.Sus-Anak/2022/Pn Mdn, the case does not meet the legal requirements for diversion even though the perpetrator is a child.

This study aims to enhancing msmes business performance using behavioral intention and use social media marketing with the moderating role of resistance to change. Social media marketing is a strategic factor in business performance. Behavioral intention and use social media marketing have received special attention in the context of use social media marketing due to its important role in enhancing business performance. This study used a survey method with 300 respondents. For analyzing  the data using Smart-PLS (Partial Least Square) for Structural Equation Modelling (SEM). The results show that behavioral intention positively affect on use social media marketing and use social media marketing positively affects on employee performance. Furthermore, resistance to change acts as a negatively moderation between the relation behavioral intention on use social media marketing them. This research provides further suggestions on how behavioral intention can improve use social media marketing and enhancing business performance in their working area.

Poetry is a form of a variety of literature and language that is bound by rhythm, meter, rhyme, as well as the arrangement of lines and stanzas, and based on its types, poetry has several types of narrative, lyric, and descriptive. The relationship between types of poetry and writing poetry is that poetry is a literary work that contains the poet's responses and opinions about various things. Students prefer to rewrite poetry that has been presented in books, so research on the suitability of the title and content needs to be carried out to develop students' abilities. The poems written by students in this research were poetry compositions that they wrote themselves. What is related to cohesion in student poetry starts from diction. Choosing the right and appropriate words to express an idea or thought. Poetry is the result of a poet's interpretation of life. This is how. Using Indonesian, the words literature, susastra, literature and literature have different meanings. The word literature used to be written as literature, but as language developed it was later written as literature. The word literature comes from Sanskrit, namely from the root word cas and the addition -tra. The word cas means 'to teach', while the suffix -tra means 'tool'. So, castra means 'tool for teaching'.

This research was conducted in Bungaraya Village, Bungaraya District, Siak Regency, Riau Province. The aim was to determine the learning motivation of elderly people in the literacy program in Bungaraya Village, and to determine the results of the literacy education program in Bungaraya Village. This research method uses descriptive qualitative research methods and data collection using in-depth interview techniques, direct observation and documentation. With a total of seven subjects coming from the community, with the condition that subjects other than village people include transmigrants who have lived in the village for decades, and are deemed capable of defining and explaining a problem solving process based on existing facts. The theories used are social action theory and motivation theory. Field research found that the learning motivation of elderly people in literacy programs is quite high and the results of literacy programs are very effective in eradicating cases of illiteracy. The government, administrators and tutors work together to continue efforts to eradicate illiteracy. The literacy program is an effective step for the government to always pay attention to its people in social, development and educational matters.

Masalah manejemen merupakan permaslah dalam sebuah perusahaan. Manejemen pada dasrnya merupakan kegiatan yang berkaitan dengan mengrencanakan, mengorganisasi, maupun mengendalikan sumber daya manusia dalam perusahaan. Dalam makalah ini, pendekatan yang digunakan adalah kajian pustaka kemudian kajian sistematis, pengumpulan, dan kajian literatur yang relevan terkait dengan makalah ini, berjumlah 50 artikel. Tujuan dari makalah ini adalah untuk menyajikan kerangka konseptual kinerja yang menggabungkan dengan manajemen sumber daya manusia berbasis syariah. Dengan bertujuan untuk mengesplorasi keterbatasan dari penelitian sebelumnya. Tulisan ini mengekplorasi esensi dari manajemen sumber daya manusia berbasis syariah dan kinerja  sebagai analisis untuk menentukan kebijakan yang diambil oleh managerial