There is a problem in the inequality of physical education teachers experiencing many complaints from private physical education teachers regarding the low income they get far from expectations. Not a few of the teachers they look for side jobs in meeting their daily needs. This research is a quantitative descriptive research, which intends to find out and find information and a description of how to survive physical education teachers and this research uses interviews and data collection given to physical education teachers. The subject of this research is the participants of the National Seminar on Physical Education, Sports and Health for Milleneal Primary Schools which is held through the zoom application teleconference, the number of physical education teachers at the elementary school level who participated was 43 people. In this study using the Explanatory Sequential Mixed Methods method with data collection in the form of geogle form. For quantitative data analysis using the mean difference test and the craw association test to determine differences in the status of physical education teachers for qualitative data using the typification method and word gorization of physical education teachers based on their survival strategies. With the results of data analysis and typology categorization, it can be concluded that 1) There is income inequality between private and public employee teachers. 2) There is no relationship between employment status and their survival activities, and (3) There are four ideal types of teachers' survival strategies based on their employment status and survival strategies.

This research aims to determine the perceptions of physical education teachers in Cimahi, West Java regarding the designation of esports as a sport by the Ministry of Youth and Sports. Esports is an electronic sport that relies on an internet connection by presenting competition either as a team or individually to win matches that prioritize strategy without physical clashes. The method in this research uses a qualitative case study approach involving 10 selected physical education teachers in the city of Cimahi, West Java, where quite a lot of schools present esports extracurriculars through interview observations and data analysis documentation loaded in the NVivo 12 software application. The results obtained from this application is that all participants agree to the KEMENPORA's policy of classifying esports as sports. Esports also has a lot of relevance to the values ??that grow in the school environment, including: critical thinking, creativity and courage to make decisions. The conclusion of this research is that esports is currently developing in several big cities and there is a need for equitable distribution through outreach to the community, schools and parents of students. In this way, esports is no longer considered an unproductive activity but rather a sport that is being carried out without physical conflict, but must always be monitored and accommodated the potential of students by the school and the parents of the children concerned

Lawang Sewu is a tourist attraction in Semarang City and one of the historic buildings of the Dutch Colonial Government that was originally used as the headquarters of Nederlandsch Indische Spoorweg Maatschappij commonly abbreviated as NIS or NISM, Railway Company in the Dutch East Indies. As one of the important tourism sites in Semarang City, it is important to understand what influences tourist to visit Lawang Sewu Semarang. Consequently, this research focuses on understanding the attraction, amenities and activities of Lawang Sewu that may influence a tourist decision to visit. We used a quantitative numerical data method processed by a statistical method to determine the influence of individual tourism components that influence the decision to visit Lawang Sewu. A random non-probability sampling survey was employed. Our results shows that the variable of attraction and activity have positive and significant influence to the decision of visiting Lawang Sewu Semarang while the amenities variable has no positive and significant influence on the decision of visiting Lawang Sewu.

Indonesia has consistently failed to meet its tax revenue targets in recent years, primarily due to extensive shadow economy activities aimed at tax evasion. This study seeks to measure the sensitivity of cash demand in estimating the shadow economy across Indonesia's 34 provinces during the post-tax amnesty period from 2016 to 2022 and to assess its impact on potential tax revenue losses. Utilizing a quantitative methodology, the research employs panel data regression with a Random Effects Model. The shadow economy is estimated using a monetary approach model based on cash demand sensitivity. The dependent variables include total currency demand and potential tax revenue, while the independent variables comprise tax burden, inflation rate, Gross Regional Domestic Product (GRDP), financial and technological innovation (represented by internet use for financial purposes), and the shadow economy. The findings reveal that the tax burden, inflation, and financial/technological innovations do not significantly influence cash demand, whereas income has a significant positive effect. Moreover, the shadow economy substantially affects potential tax revenue losses. On average, the shadow economy across the 34 provinces amounts to IDR 292.152 billion, with an average potential tax revenue loss of IDR 35.306 billion

Thappaya Park is one of the galleries that tourists can visit, precisely in Tambon Pa Khat Chang Wat, Songkla, Thailand. Thappaya Park is managed by Khun Nong-Naphas Rattanachart, wife of Khun Chanwit Rattanachart, the owner of the park who is the adopted daughter of General Aprem Tinsulanonda, former President of the Advisory Council. The aim of establishing Thappaya Park is that apart from selling various traditional foods, the Giant Bee Gallery also aims to provide better and broader knowledge. This service activity was carried out on October 28 2024 and was attended by a service team of 21 students along with 2 accompanying lecturers.  The method of implementing this service activity is carried out through several stages, namely initial and preparatory activities, implementation of activities, and evaluation of activities. The result of this service activity is that the service team was able to learn a lot about traditional Thai food and how to make and serve it. The types of traditional food available at Thappaya Park consist of Nasi Kerabu (Sushi Khao Yam) and Palm Sugar Cake.

Information system is an important component of any institution, a proper information system could bring a lot of benefits. An example of this is the attendance system. Chinchin Production faced a difficult challenge of managing human resources because previously employees had to sign their attendance manually, which is proven to be inefficient. The solution to this challenge is a proper attendance system to replace the old manual attendance system. The development methodology used is Extreme Programming (XP). Extreme Programming (XP) is an Agile project management methodology that aims for speed and simplicity. The prototype is designed using Unified Modeling Language (UML) as a modelling tool to visualize the structure of the system, as well as Figma to design the User Interface (UI) of the system. This attendance system helps Chinchin Production in managing human resources.

The implementation of learning using e-learning must be supported by several readiness factors. Organizational readiness factors, such as regulations, infrastructure, technology, and policies, have a significant effect on learning outcomes using e-learning. However, the human element in its use is also the most important factor in online learning. This research was conducted to measure the readiness of lecturers using e-learning on several factors, namely; Technology access factor, skill and training factor, instructor attitude factor. The sample of this study was 100 active lecturers. Univariate data analysis was performed by calculating the average readiness index and frequency and identifying categories of readiness intervals for using e-learning. The results of this study show the readiness of lecturers in using e-learning assessed from technology mastery factors, skill and training factors, and instructor attitude factors. However, for a very mature level, refinement and development of all these factors are still necessary. In addition, the training aspect is considered quite ready, but management must open training opportunities for lecturers to run online classes.

Tujuan utama dilakukan pengujian ini demi memberikan hasil kebaruan dari pengujian sebelumnya terkait kualitas audit dengan variabel independen ukuran perusahaan, leverage, biaya audit, audit tenure, dan cash flow operation (CFO). Motode kuantitatif sebagai pilihan peneliti dengan mengambil populasi dari perusahaan pada subsektor makanan dan minuman yang masuk dalam daftar di IDX periode 2018 hingga 2023. Kemudian, melakukan purposive sampling hingga mendapatkan 15 perusahaan subsektor makanan dan minuman yang memenuhi kriteria dengan periode penelitian 6 tahun sehingga data yang digunakan dalam pengujian ini adalah 90 data. E-Views sebagai software statistik yang membantu peneliti dalam pengujian ini. Dengan menunjukkan hubungan simultan antara variabel kualitas audit dengan variabel independennya, yaitu ukuran perusahaan, leverage, biaya audit, audit tenure, dan cash flow operation. Dari hasil uji parsial ditemukan bahwa ukuran perusahaan berpengaruh negatif signifikan terhadap kualitas audit, leverage berpengaruh positif tidak signifikan terhadap kualitas audit, biaya audit dan audit tenure tidak berpengaruh terhadap kualitas audit, dan cash flow operation berpengaruh positif signifikan terhadap kualitas audit.

The decline in water quality is a serious environmental issue, particularly in urban areas. This research aims to develop an Internet of Things (IoT)-based water quality monitoring system using ESP32, pH, TDS, and turbidity sensors. The system is designed to monitor water quality parameters in real-time and transmit data to a cloud platform for further analysis. The system prototype was tested with water samples from various sources, and the results demonstrated high accuracy, with a maximum deviation of ±0.5% compared to laboratory results. Thus, this system offers an efficient and easy-to-implement solution for continuous water quality monitoring, which can aid in water resource management in urban environments.

The community service program in Kartikajaya Village aims to develop local economic potential through mangrove planting as a tourist attraction. Kartikajaya Village has geographical conditions that support the development of ecotourism, but the lack of public awareness and understanding of the benefits of mangroves is a major obstacle. This activity involves local communities in the process of planting and maintaining mangroves, as well as providing education about the importance of mangroves in maintaining the balance of coastal ecosystems and increasing village tourism attractiveness. The results of this program showed an increase in community awareness of environmental conservation as well as an increase in tourist visits to the village. Thus, mangrove planting not only serves as an environmental conservation effort, but also as a driver of economic growth through the tourism sector in Kartikajaya Village.