The rapid advancement of information and communication technology has significantly impacted the lives of children and adolescents. While social media offers numerous benefits, its irresponsible use can lead to risks of personal data abuse and cybercrime. This study aims to develop smart and wise internet skills in social media for children and adolescents as an effort to protect personal data and prevent cybercrime. The research employs a qualitative approach with case studies in schools. The findings indicate that proper digital literacy education can enhance awareness among children and adolescents regarding existing risks and equip them with skills to use social media safely. This recommendation is crucial to be implemented in the educational curriculum to create a safer and more responsible generation in using technology.

This study discusses the application of religious moderation in an effort to build a peaceful and tolerant community in Tewang Kadamba Village, Central Kalimantan. This village is known for its cultural and religious diversity, where the Dayak Kaharingan tribe is the majority of the population while Hinduism, Islam, and Christianity live side by side harmoniously. However, there are challenges related to the lack of motivation in worship activities and the shortage of Islamic religious teachers in the village. This is a serious concern because it can affect the social and religious life of the community. The Tewang Kadamba Village KKN Team took the initiative to empower the community through strengthening religious values ??by involving the younger generation and cadres in the religious teaching program. This program is expected to encourage positive changes in religious life and social life in the village. This study uses the Participatory Action Research (PAR) method and literature study, with the aim of evaluating the effectiveness of the religious teaching program in improving the understanding and practice of religious moderation values ??among the Tewang Kadamba Village community. It is hoped that the results of the study can provide useful suggestions for the development of religious teaching programs in Tewang Kadamba Village, so that they can support the formation of a religious, tolerant, and peaceful society

Many MSME participants still do not understand how important it is to preserve organized financial records and bookkeeping. In actuality, business actors can determine the health of their enterprise through bookkeeping. With the help of this Community Service Activity (PKM), participants will get an awareness of the significance of business actors (MSMEs) in financial accounting and recording, as well as the procedures involved in creating financial reports. The majority of MSME participants currently maintain records, however their financial report preparation is still subpar. Training, activity implementation, and assessment are the techniques employed. The degree of comprehension exhibited by business actors both before to and during information presentation and training serves as the basis for measuring this achievement. The service's outcomes demonstrate that.

This study reviews the obligations and rights of citizens in the context of democracy which is based on popular sovereignty and the principle of deliberation to reach consensus. Democracy based on popular sovereignty places citizens as the highest authority in the state. Citizenship obligations include active participation in the political process, respect for the law, and positive contributions to the development of society. Meanwhile, citizens' rights include the right to freedom of opinion, the right to vote and be elected in general elections, as well as the right to receive fair and proportional legal protection. The importance of deliberation to reach consensus is also emphasized as a method for resolving differences of opinion in democratic life. This study highlights the active role of citizens in maintaining and developing an inclusive and just democracy.
 

The need for electrical energy in modern life is crucial; however, conventional energy sources such as coal, gas, oil, and nuclear have limitations in their availability. Therefore, people are searching for renewable alternatives for electrical energy. This study aims to evaluate the voltage, current, and revolutions per minute generated by a DC generator, as well as the efficiency of a turbine intended for emergency lighting in a tent. The research involves testing the turbine at seven different head heights, ranging from 20cm to 80cm. In this experiment, a water pump with a flow rate of 5 liters per second is used to supply power to three 8-watt DC lamps. The research results indicate that the maximum power that can be generated for tent lighting is approximately 20.83 watts, with an efficiency of 61.09%, achieved at a head turbine height of 50cm.
 

In an entity or company to support the creation of good financial reports must have a good internal auditor. Internal auditors within the company play a role as a party that evaluates and provides input so that the financial statements to be presented are of high quality. An independent attitude must be possessed by an auditor. Competent auditors are also needed to be able to produce quality audit reports. This research was made to provide knowledge about the effect of independence and competence on audit quality. The research method used is a literature review. The results of the research show that independence and competence have a significant impact on audit quality.

Tujuan dari penelitian ini adalah untuk melihat pengaruh aktivitas pemasaran, ukuran perusahaan dan profitabilitas terhadap nilai perusahaan yang bergerak di bidang farmasi dan terdaftar di Bursa Efek Indonesia selama tahun 2019-2021. Pengujian dalam penelitian ini menggunakan metode analisis regresi berganda. Dari hasil penelitian ditemukan bahwa aktivitas pemasaran berhubungan secara signifikan secara positif terhadap nilai perusahaan. Namun untuk ukuran perusahaan dan profitabilitas tidak memiliki pengaruh secara signifikan terhadap nilai perusahaan. Sedangkan secara simultan, variabel aktivitas pemasaran, ukuran perusahaan dan profitabilitas memiliki pengaruh secara signifikan terhadap nilai perusahaan. 

Pengobatan ayam ubek adalah warisan budaya asli Minangkabau yang berhubungan dengan praktik pengobatan tradisional.  Pengobatan ini menggunakan ayam sebagai alat diagnosa dan dilanjutkan dengan penggunaan obat herbal.  Saat ini hanya sedikit yang tersisa diantaranya terdapat di Sungai Tarab Kabupaten Tanah Datar.  Persepsi masyarakat menjadi penting dalam bagian upaya melestarikan pengobatan ini.  Penelitian dilakukan pada Bulan Januari 2024 dengan wawancara terhadap 60 masyarakat mennggunakan wawancara tertututp (close ended) terhadap tujuh indikator dengan skala likert 1-4.  Nilai persepsi tertinggi masyarakat untuk setiap aspek yaitu ilmu yang diturunkan secara turun temurun bukan merupakan pengobatan modern (aspek keaslian), memiliki biaya yang terjangkau sesuai kondisi ekonomi masyarakat (aspek kemudahan), efektif menggunakan ayam kampung (aspek efektivitas), penggunaan doa khas yang dipanjatkan kepada Allah SWT (aspek keunikan), tanpa adanya penggunaan bahan kimia obat (aspek keamanan), tujuan doa adalah Allah SWT (aspek kepercayaan),dan dapat dilakukan berulang kali baik untuk sakit yang sama jika belum sembuh ataupun pada kasus penyakit lain (aspek fleksibilitas).

In the learning process, many students experience learning difficulties. The problem of learning difficulties often faced by students needs to be understood as something important to get serious attention by educators. It is important for students to foster interest in learning. Interest in learning is important for individuals in achieving their goals. Interest in learning can increase learning awareness, focus, and self-confidence. The purpose of this study was to determine the relationship between learning interest and learning difficulties in the introductory accounting course of Office Administration Education Study Program students. The sample in this study were some students of the Office Administration Education Study Program class of 2022 as many as 30 students. This study uses quantitative methods and questionnaire instruments with data analysis methods using the coefficient of determination test and multiple linear regression tests. The results of this study indicate that there is no effect of learning interest on student learning difficulties in introductory accounting courses. After calculating using SPSS, it was found that Fhitung = 0.213 ? Ftabel = 4.20. From the research, it was found that the learning interest variable had an effect of 0.8% on changes in the dependent variable, namely learning difficulties. While the remaining 99% is influenced by other variables.

English language learning in elementary schools based on the 2013 curriculum is included in local content, where English language learning becomes learning that is not mandatory in elementary schools. However, some elementary schools require their students to learn English, but the schools educator shortages. At the elementary school SDN Bereng Kajang - 1, researcher found that the school has a local content teacher, but the teacher have no basic in english learning. The researcher's goal is to improve English learning through vocabulary material with flashcard media. This research uses the CAR (Classroom Action Research) method in which this research collaborates with the teacher in observing the student learning process while in the classroom. This research was conducted in 2 cycles; the sample of this study was grade 4 students and total of the students are 12. In this study, researcher are more concerned with the process of each cycle stage in order to get satisfactory results.