This research uses a qualitative method with a descriptive approach. The type of data used in this research is primary data, namely interview techniques and secondary data using documentation techniques obtained from the Regional Asset Financing Agency (BKAD) of North Sumatra Province. The results of this research indicate that the accounting system for cash receipts and disbursements at the Regional Asset Financing Agency (BKAD) of North Sumatra Province is classified as good. There are several challenges such as the internet network where not everyone has an internet network, even though the North Sumatra Province Regional Finance and Assets Agency (BKAD) no longer accepts cash payments and now requires them to come directly from the application. However, thanks to daily digital use, the North Sumatra Province Regional Financial and Asset Agency (BKAD) has sufficient cash receipts and expenditures. The Regional Finance and Asset Agency (BKAD) of North Sumatra Province receives and disburses cash as needed.

The urgency of the current generation is that it is necessary to improve the character of children so that they are ready to become young people who are ready to build the nation. Improving character requires strong education, especially in religious education, one of which is reciting the Koran. The aim of this service research is to increase interest in reading in young children. This service is described qualitatively using observational and documented data collection along with a qualitative descriptive approach. Data analysis is carried out by collecting, presenting, condensing and drawing conclusions from the data. The results of this service show that there is a need for strategies to increase interest in studying the Koran in young children. Children are instructed by the author to read, understand and apply the contents of the Koran in their daily lives.

Companies today are faced with a variety of opportunities and threats. Entrepreneurs are starting to be pressured to innovate, minimize operational costs, and perform well in their business. An increase in sales can be said to be a series of activities to increase the release of products through buying and selling activities. This service aims to share a technology development to increase sales in the beret hat convection MSME business in Ngudi Hamlet, Punggul Village, Gedangan District, Sidoarjo Regency. The method used as basic research for this service activity is Participatory Action Research (PAR). The result of this activity is the establishment of Shopee and Tokopedia accounts that have been developed regarding business descriptions and photos of attractive products. The author emphasizes the spirit of entrepreneurship in the era of more and more competitors by utilizing social media and e-commerce.

The election supervision function is the authority of Bawaslu, thus Bawaslu needs participatory supervision. The participatory supervision carried out by Bawaslu is by involving community groups such as NGOs, and other organizations. Therefore, Bawaslu Bintan formed Saka Adhyasta Pemilu to assist in overseeing the implementation of elections and following up on violations that occur. This study aims to evaluate the quality of participatory supervision carried out by Saka Adhyasta Pemilu in the 2024 elections in Bintan Regency. The research method used is qualitative with data collection through interviews, field notes, and official documents. There are 4 indicators of participatory supervision according to Pasaribu (2011), namely monitoring, inspection, guidance and direction, and correction. The results showed that the indicators of monitoring, inspection, and correction were still not effective, as seen from the lack of violation reports submitted to Bawaslu by Saka Adhyasta Pemilu. However, in the guidance and direction indicator, it has proven effective because Bawaslu has provided education on monitoring and preventing disputed violations in the 2024 elections in Bintan Regency. The factors that make participatory supervision carried out by Saka Adhyasta Pemilu not run well are because of their young age, lack of critical attitude, lack of experience and minimal knowledge of elections.

Waste is one of the biggest environmental problems in Indonesia. Based on data from the 2014 Central Statistics Agency (in Angga & Djunaidi, 2017) it shows that Indonesia produces around 187.2 million tons of waste / year and is in second place as the largest waste producer in the world. Waste not only comes from households but also from the school environment. If this waste is left unchecked, it can cause disease. This large amount of waste is also caused by people's lack of concern for the environment. Therefore, it requires an appropriate management strategy, one of which is through recycling. The waste recycling training aims to increase knowledge of dealing with plastic waste and develop the creativity of Purwakarta State Primary School teachers so that they are able to process waste into learning media as well as capital for students to understand learning more easily through waste recycling training. Implementation methods include environmental observation, problem identification, determining service activities, coordinating service activities with prospective participants, implementing training. The waste recycling training activity has been successful and running smoothly, able to develop creativity and increase teachers' knowledge regarding waste managent.

Corruption in Indonesia is a chronic problem that damages the social and economic structure of the country. This paper explores the history of corruption from feudal times to the modern era, highlighting corrupt practices as part of the culture of government. The government has taken serious steps by establishing anti-corruption regulations and institutions to eradicate corruption that harms society and the state. This research uses the literature study method with a focus on improving governance and increasing transparency as an effort to prevent corruption. Through qualitative analysis, this research evaluates the effectiveness of existing anti-corruption regulations and institutions, as well as understanding the impact of corruption on people's social and economic rights. The results show that the government has taken concrete steps, such as establishing the Corruption Eradication Commission (KPK) and encouraging the use of information technology. However, the fight against corruption is faced with structural, cultural, instrumental and management barriers. Measures to improve governance and increase transparency are key to preventing corruption. Challenges include organized corruption, corrupt practices in the private sector, and non-compliance with regulations. Lack of resources is a constraint, and corruption in complex bureaucratic systems complicates case handling. Improving coordination, transparency, and public participation is needed to overcome these challenges. The government needs to continuously monitor and evaluate the effectiveness of corruption-fighting measures. Regular evaluation, public participation, and human resource capacity building are key to creating a strong and resilient system against corrupt practices. Collective awareness and cooperation between the government, anti-corruption organizations, and society are essential to build an Indonesia that is clean from corruption and just for all its people.
 

The implementation of democracy at the village level can be proof that political development in Indonesia has developed rapidly by involving local communities, so that they are able to carry out the functions of regional government power in order to achieve the goal of advancing and prospering people's lives. Non-voting behavior are a group of people who are unwilling and negligent in giving their voting rights in elections for various reasons, whether in legislative elections, regional elections, presidential elections or village head elections. Non-voting behavior are also called blanks or abstentions in elections that are limited to an organization, company or institution. Voter absence at an election is closely related to voter dissatisfaction or satisfaction. In Kote Village, non-voting behavior has a large number compared to other villages in Singkep Pesisir District. The existence of this phenomenon certainly has a cause for non-voting behavior by the Kote Village Community. The aim of this research is to determine the factors causing non-voting behavior in Kote Village, Lingga Regency and the main factors causing non-voting behavior in Kote Village, Lingga Regency. The research method used in this research is a descriptive qualitative method. Data collection was carried out through interviews with several informants who were related to the research. The results of the research show that the non-voting behavior carried out by the people of Kote Village is caused by several things, namely the attitude of the community who are less concerned about the ongoing Village Head Election which is based on the lack of influence of the Village Head Election on the community. Some communities find it difficult to contribute to village policy making and do not understand the ongoing village election system. Apart from that, there are people who believe that the Village Head candidate they support will win or lose in the ongoing Village Head Election so they feel there is no need to come to vote. However, the reason why most people in Kote Village do not vote is because of work factors that cannot be left behind due to economic needs and educational factors, especially students who study outside the area and are unable to return to Kote Village to carry out the Village Head election.

Important conceptual activities are carried out to deal with the environmental crisis by preserving the environment through reforestation. The condition of developing areas and the changing function of space for development requires the concept of greening. Humans are one of the determining factors for efforts to preserve the environment while having the role and responsibility of empowering environmental wealth for the survival of the ecosystem. The purpose of this community service activity is to revive natural aesthetics, trees as air fresheners, and flood mitigation. Community service with greening efforts to preserve the environment uses the Participatory Action Research (PAR) method as a basis. The results obtained include the creation of a fresh, healthy, and cool atmosphere, nature becomes maintained and clean, and the addition of new knowledge to do reforestation through planting tree seedlings.

Orphans often face obstacles in obtaining proper education. This program provides support through scholarships and participation in Qur'anic and Mathematics Olympiad competitions. Through this program, orphans can access quality education, increase their confidence, and develop their potential. The community service method was conducted through observation and documentation. The results show an increase in academic achievement and moral character development of the orphans. In conclusion, this program plays an important role in supporting orphans in achieving their right to education and developing their potential through educational competitions. The results show an increase in academic achievement, moral character development, and increased confidence of the orphans. This community service makes a positive contribution in supporting orphans in achieving their right to education and developing their potential through educational competitions.

Al-Qur'an recitation assistance at TPQ Saroja Kutisari Tenggilis Mejoyo, Surabaya, is key in improving the quality of Al-Qur'an recitation among students. This research explores the implementation of Tahsin Tilawah Al-Qur'an activities as a step to perfect the recitation of the Al-Qur'an in the neighborhood. Through a qualitative method with participatory observation, the results show that this activity is effective in improving the recitation of the Qur'an of the students. Factors such as direct guidance from the ustadz, a conducive learning atmosphere, and interaction between fellow students play an important role in the success of this program. This research provides an in-depth understanding of the role of Qur'an recitation mentoring in religious education in Indonesia, as well as making important contributions to the development of similar programs in the future.