The existence of a teacher competency development program is very important to improve their performance so that they can be said to be professional teachers. The teacher competency development program functions as a teacher transformation process. The real world of teacher work is student learning in classroom learning activities. Teacher performance is all the results of the teacher's efforts in delivering the learning process. educational goals, which include all activities related to his duties as a teacher. This study aims to explore the effectiveness of teacher competency development programs in improving performance in schools. The research was conducted using the literature study method, which involves collecting data to understand and study theories from various relevant literatures. Teacher competency development is becoming increasingly important and necessary, especially in the context of improving career paths in functional teacher positions. Without continuous self-development, a teacher will encounter difficulties, even difficult to achieve a higher functional position. Performance evaluation is a systematic process for determining the specific benefits or job measures of an organization in the task of establishing internal comparability.
 
 
 

Kombucha tea is a drink produced through a fermentation process of a mixture of tea and sugar using kombucha culture or also called SCOOBY ( Symbiotic Culture of Bacteria and Yeast) . The basic ingredients for making kombucha tea are granulated sugar solution and tea bags, in this study it was varied using fruit skin. Vitamin C is known as an important antioxidant found in many fruits, including in rujak fruit skin which is often considered waste. The purpose of this study was to determine the levels of vitamin C in kombucha tea fermented from fruit skin waste. This study used qualitative and quantitative methods. The qualitative method uses the Benedict test and the quantitative method uses the calculation of the percentage of vitamin C content using the iodimetric titration method. The results of the qualitative analysis of the Benedict test were positive for vitamin C with a change in the color of the sample solution to green-yellowish and the analysis of the percentage of vitamin C content obtained a result of 2.3124% or equal to 0.23124 mg / 10 mL of sample solution. The vitamin C content of kombucha tea can vary depending on the base ingredients used, fermentation time, and storage temperature.

This research aims to analyze the tax outreach efforts that have been carried out and taxpayers' tax knowledge in an effort to increase individual taxpayer compliance at the Pratama Kupang Tax Service Office (KPP). This research focuses on the effectiveness of tax socialization that has been carried out, the level of tax knowledge of taxpayers and the level of compliance of individual taxpayers. The research method used is descriptive qualitative where data is collected through in-depth interviews, observation and documentation. The research results show that tax socialization and tax knowledge are interconnected and together influence the level of compliance of individual taxpayers at KPP Pratama Kupang both in terms of accuracy of reporting and tax payments.
 

Penangkapan ikan di perairan Banyuasin seperti belangkas (horseshoe crab) menimbulkan kekhawatiran terhadap kelestarian spesies ini. Oleh karena itu, diperlukan upaya untuk meningkatkan kesadaran untuk menjaga biota laut yang dilindungi dan melestarikan lingkungan. Kegiatan pengabdian ini bertujuan untuk meningkatkan kesadaran masyarakat untuk menjaga biota laut yang dilindungi dari ancaman kepunahan di wilayahnya dan lebih menghargai lingkungan serta saling berbagi pengalaman di antara mereka. Metode yang dilakukan adalah wawancara dan memberikan edukasi. Instrumen yang digunakan sebagai alat ukur keberhasilan kegiatan adalah Pre dan post-test serta umpan balik. Kegiatan pengabdian ini dilaksanakan pada bulan September 2023 di Desa Sungsang, Kabupaten Banyuasin, Sumatera Selatan. Hasil pengabdian adalah terjadi pemahaman yang meningkat dari responden dalam mengenali horseshoe crab (dari 97,8% menjadi 100%) dan mampu membedakan jantan dan betina (semula 38,6% menjadi 80%). Selain itu, kesadaran responden meningkat untuk melepaskan horseshoe crab yang terjaring alat tangkap ke perairan (semula 50,9% menjadi 100%) dan peningkatan kesadaran bahwa horseshoe crab adalah biota yang dilindungi (semula 68,9% menjadi 100%). Mayoritas responden (98,2%) menerima secara positif kegiatan pengabdian ini. 

Accounting records are an important part of every BUMDes, but many still do it manually and do not have financial reports. To overcome this, the community service team plans to provide support to Wotanmas Jedong Village through financial literacy training and accounting methods. This training is intended for BUMDes administrators and village treasurers, with routine assistance in each business unit. Evaluation findings show that participants' understanding is getting better, and they can now identify assets and organize financial data more neatly. In order to increase the effectiveness of the program, it is recommended to use an integrated accounting application and additional training related to asset management and accounting technology. Thus, this training not only develops the skills of BUMDes managers, but also ensures transparency and accountability in financial operations in line with applicable accounting standards.

Epistemology is a branch of philosophy known as the epistemology of science that focuses on basic questions about scientific knowledge, such as how knowledge is acquired, developed, and validated. The methods used in idea articles are useful for developing new ideas, critiquing existing theories, or providing new insights into the issues or problems being discussed. There are several reasons why people should study epistemology: first, strategic reasons because strategy is fundamental to achieving certain goals. Second, cultural reasons, because culture is part of knowledge and is important in every aspect of culture. Third, educational reasons, because education is a conscious effort to develop views of life, attitudes, and perspectives.

Regional financial ratio analysis is important to see how the region can manage finances effectively and efficiently. The results of financial analysis in Blitar Regency for the years 2019-2023 show that the Regional Financial Dependency Ratio fluctuates, with a high average of 72%, indicating a significant dependence on the central government. The Regional Financial Freedom Ratio, although increased during the Covid-19 pandemic, remains low at an average of 24%, indicating a pattern of consultative relations with the central government. The Decentralization Degree Ratio is also low, averaging 12.99%, indicating a lack of regional capacity to generate their own income. The Tax Effectiveness Ratio shows a very effective performance with an average of 113%, indicating the realization of tax revenue exceeding the target. The ratio of Direct and Indirect Expenses shows less efficiency, with indirect expenses being more dominant. Overall, although the effectiveness of tax and capital expenditure shows positive results, financial dependence and the level of decentralization still require attention to improve the financial independence and efficiency of the Blitar Regency area.

This research examines the integration of Pancasila values ??in fatwas issued by the Indonesian Ulema Council (MUI) regarding Islamic law, with the aim of understanding how the country's basic principles are accommodated in religious decisions that have a broad influence on society. Considering that the MUI plays a significant role in providing legal and moral guidance for Muslims in Indonesia, the fatwas it issues not only reflect an understanding of Islamic law, but must also be in line with the normative framework of Pancasila. This research uses a qualitative approach with analysis of the texts of fatwas issued by the MUI in the last five years, as well as in-depth interviews with experts in Islamic law and Pancasila. The research results show that, although the MUI attempts to integrate Pancasila values, there are several challenges in implementing these values, especially related to issues involving religious pluralism, human rights and social justice. The integration of Pancasila in the MUI fatwa is not only important to maintain social harmony amidst Indonesia's diversity, but also to ensure that the application of Islamic law can contribute to inclusive and just national development. Therefore, the MUI is faced with the crucial task of continuing to develop a more contextual and inclusive approach in formulating fatwas, so that it not only fulfills the demands of sharia, but also supports the nation's ideals as mandated by Pancasila.

Penelitian ini bertujuan untuk merekonstruksi konsep bunga bank dalam perspektif hukum ekonomi Islam, dengan fokus pada pendekatan normatif dan implementasi di lembaga keuangan syariah. Bunga bank sering menjadi isu kontroversial dalam sistem keuangan Islam karena dianggap tidak sesuai dengan prinsip syariah. Artikel ini menawarkan model baru yang mampu meningkatkan inklusi keuangan melalui pengembangan produk keuangan syariah berbasis nilai-nilai Islam. Hasil penelitian menunjukkan bahwa rekonstruksi konsep bunga bank dapat memberikan solusi strategis untuk memperkuat daya saing lembaga keuangan syariah sekaligus mendukung tujuan inklusi keuangan global yang berkelanjutan.

Therefore, it is very important to develop and educate children so that children can improve their English skills and be able to understand English well. Reading is a basic skill that can help children to succeed in academic and non-academic fields in the future. The purpose of this study was to test the effectiveness of reading aloud in improving children's pre-reading ability, as well as applying the strategy of learning to read aloud in education in RA Darul Falah Ketanggen. In this study, the research uses pre experimental design research method in which the research will involve experimental groups and intervene at the time of research in the form of one group pretest post test design. The location of the study was conducted in Ra Darul Falah Ketanggen. Sampling using non-Probability Sampling with purposive sampling technique based on Yamane formula. The number of samples in the study was 28 respondents. Data collection is done by using questionnaires or questionnaires. The data were analyzed using Shapiro-Wilk normality test, t test, and N-Gain test. The results of statistical calculations using SPSS, show that reading aloud has an impact on the pre-reading ability of children aged 4-5 years with a black t value of 63.95 > t table 0.374. And read aloud effectively in improving children's pre-reading ability with N-Gain test results from this study is 77%. And there was an increase of 51.68 points in the posttest value compared to the pretest value.