The development of tourist villages aims to engage the community in the management of tourist destinations and improve their standard of living. The participation of the community, the authentic character of natural attractions, socio-cultural life, and the environment, referred to as local wisdom, provide opportunities for sustainable tourism development. Therefore, it is necessary to increase the interest of the local community in developing attractions, amenities, and tourist accessibility that are complex, flexible, and based on local wisdom, which is a key aspect of tourism development. One of the tourist villages that has diverse local wisdom is Samosir. This study aims to explore and understand the existence of local wisdom found in attractions as strategies for sustainable tourism development. This research is a descriptive-evaluative study with a qualitative approach. Data collection methods in the study were conducted through in-depth interviews, participatory observation, and documentation. Interviews were conducted with informants sequentially and using snowball sampling. Data analysis was carried out step by step, starting from data reduction, data display, and conclusion drawing. Group discussions, triangulation of techniques, and sources were conducted to ensure data credibility. The results of the study indicate a number of local wisdom in the form of attractions that are very rare or even never done. Some cultural heritage is even in an unmaintained condition. The research emphasizes the necessity of increasing local community interest in developing attractions that are multifaceted and rooted in local wisdom. This approach is deemed essential for sustainable tourism development. 

This research aims to determine the influence of regional financial management, regional financial accounting systems, and human resource competence on the quality of regional government financial reports in TTU Regency, partially or simultaneously. This research uses a quantitative research approach. This research uses primary data. The sampling technique in this research was purposive sampling with respondents consisting of 36 respondents who were at the Regional Financial and Asset Agency in TTU Regency. Where data is collected through questionnaires distributed, and the analysis is based on respondents' answers obtained through questionnaires distributed by researchers. The data analysis technique uses multiple linear regression analysis with the help of the SPSS 25 program. The results of this study state that regional financial management does not have a significant effect on the quality of financial reports, while the regional financial accounting system and human resource competency have a significant effect on the quality of regional government financial reports, and of the three regional financial management variables, the regional financial accounting system and human resource competency together have a significant effect on the quality of regional government financial reports.
 
 

The purpose of this research is to examine the influence of internal control systems and internal audit implementation on Good Corporate Governance (GCG). This study was conducted at PT. Pertamina Persero, using primary data obtained by distributing questionnaires to 30 personnel in the audit and financial management divisions. The analysis method used in this research is multiple linear regression analysis. The results from the t- test (hypothesis test) show that (1) the internal control system variable has a positive effect on good corporate governance, with a calculated t-value of 3.921, which is greater than the t-table value of 1.701, and a significance value of 0.001, which is less than 0.05. (2) The internal audit implementation variable does not significantly affect good corporate governance, with a calculated t-value of -0.829, which is less than the t-table value of 1.701, and a significance value of 0.414, which is greater than 0.05. (3) There is a positive and significant influence of the internal control system on good corporate governance, while the internal audit implementation does not significantly impact good corporate governance. This is evidenced by an R Square value of 0.649, indicating that 64.9% shows a significant influence, and the remaining 35.1% is influenced by other variables outside of this study.

Elementary School Students' Misconceptions about Science Concepts: Case Study in Grade VI of SDN 024755 This study aims to identify and analyze the misconceptions held by sixth-grade students at SDN 024755 regarding basic science concepts. The research method used is a case study with a qualitative approach. Data were collected through interviews, observations, and diagnostic tests specifically designed to reveal students' misconceptions. The results show that most students struggle with understanding certain science concepts, such as the water cycle, photosynthesis, and gravity. The misconceptions found include incorrect understandings of the processes of evaporation and condensation, the role of chlorophyll in photosynthesis, and the concepts of force and motion. These findings highlight the need for more effective teaching approaches in introducing and reinforcing science concepts at the elementary school level. Recommendations from this study include developing more interactive and contextual learning strategies to address students' misconceptions, as well as improving the quality of teacher training in science education.

Culex sp. can transmit diseases such as encephalitis and filariasis which is a public health problem because of elephantiasis, disability, and a neglected tropical disease. To prevent these diseases, the mosquitoes need to be eradicated and larvicides are considered to control them at their early stage. Temephos, a synthetic larvicide, could cause several disadvantage, such as potential toxicity against non-target organisms and easierto-develop mosquito resistance. Botanical sources from Indonesian spices i.e. galangal (Alpinia galanga (L.) Willd.) and basil (Ocimum sanctum L.) are potentially used as larvicide. This study aimed to explore the larvicidal effect of their essential oils compared against temephos against Culex sp. A true experimental study was done using several concentrations and replications of these essential oils in each container, consisting of 25 third instar of Culex sp larvae for 24 hours at room temperature according to WHO procedure. The percentage of dead larvae was analyzed by ANOVA/ Kruskal Wallis. The study showed that Alpinia galanga ( L.) Willd. and Ocimum sanctum L. essential oils had larvicide activity and their activity starting from 140 ppm and 400 ppm consecutively was the same as temephos 1 ppm.

Stunting is a significant public health issue and the prevalence of stunting in Indonesia was reported at 21.6% in 2022. This study used a mixed-methods approach. The qualitative component employed a single-case embedded study design, data were collected through semi-structured interviews involving 15 participants and analyzed by using a thematic approach using NVivo-12. Meanwhile, the quantitative component utilized a one-group pre-test post-test design involving 155 respondents, data were gathered using questionnaires and were analyzed using paired t-tests with SPSS-26.Participants had a lack of knowledge about stunting. However, they acknowledged various healthy nutrition and health programs for stunting prevention. There were also various programs managed by local government involving multisector bodies, and communities focusing on reducing stunting prevalence. However, there were expectations to strengthen the program strategies by providing home visits, online educational media, adequate facilities, and infrastructure within Integrated Community Services (ICS (Posyandu)). The paired t-test revealed a significant average difference between pre-test and post-test values, with a mean difference of 1.167 and a p-value of <0.008. The ongoing stunting alleviation program demonstrates the government’s commitment to multi-sectoral collaboration and the use of educational media, such as videos, significantly enhances respondents’ knowledge about stunting.

This study aims to describe the collaboration between student of the field PPL from STAIN Mandailing Natal and STAITA Padang Sidempuan in welcoming the holy month of Ramadan 1446 H at MAS Al-Mandily Kampung Padang. The initiative aims to contribute positively to strengthening relationships between educational institutions while introducing religious values to the suurounding communnity. The method used in this study is a participatory approach that involves students and the community of MAS Al-Mandily in every stage of the activity. The result of this study indicate that this collaboration not only improves the quality of religious activities at MAS Al-Mandily, but also provides valuable experience for PPL students in implementing the knowledge they have learned in the field. In addition, the relationship between the two educational institutions will be closer, and have a positive impact on the formation of student character.

The purpose of this community service activity is for participants to understand how to manage finances effectively and efficiently, especially after the pandemic. In this training, it is hoped that participants will gain knowledge on how to allocate company funds or capital to finance business line needs, ensuring that the company's budget is distributed to the right posts and used for various purposes that benefit the company. After this activity, it is expected that participants will be able to plan their finances effectively and efficiently. The target of this activity is the manager of Canting Batik Crafts in Padang Panjang, West Sumatra. The implementation method consists of three stages. The first stage is preparation, including a pre-survey, team formation, proposal preparation and submission, coordination between teams and partners, as well as preparation of training tools and materials. The second stage is the program implementation stage in the form of socialization through counseling (material presentation) and discussions. The third stage is the evaluation and reporting stage. The evaluation is conducted by comparing the conditions of partners before and after the program implementation using interview and observation methods. Afterward, a report is prepared for further socialization.

The Consumer Protection Law (UU 22/2020) has provided a legal basis for consumer protection in the banking industry.  The implementation of this law is important in the Islamic banking industry due to its consistency with sharia values which place justice and balance as the main principles.  The purpose of this study is to analyze the implementation of the Consumer Protection Act in the Islamic banking industry and evaluate the effectiveness of its implementation.  This research uses a qualitative approach with a literature study.  Data was collected through analysis of book literature and analysis of documents related to the implementation of the Consumer Protection Act.  The results of the study show how actual implementation of the Consumer Protection Law is in its operational procedures.  However, there are several challenges in implementation, such as the lack of awareness and understanding of customers about their rights, as well as a lack of adequate human resources and information technology to meet the requirements of the law.  This study recommends that Islamic banks increase consumer empowerment campaigns and invest in adequate human resources and information technology to increase the effectiveness of the implementation of the Consumer Protection Act.  This is expected to increase customer confidence in the sharia banking industry and support sustainable industry growth.   

Surfaces in three-dimensional space can be represented through explicit, parametric and implicit equations, which describe the relationship between the variables x, y and z. Graphs of linear equations produce flat planes, while quadratic equations form objects such as spheres or ellipsoids. In this research, a theoretical approach is combined with interactive visualization to analyze various surface shapes. Through the use of GeoGebra software, this analysis makes it easier to understand surface orientation and shape, such as normal vectors and curvature, as well as applications in vector fields. This research also investigates the concepts of Cartesian coordinates in three-dimensional space, by depicting surfaces in the form of graphs of functions of two variables. It is hoped that the results of this research can provide deeper insight into the geometric properties of surfaces and how to visualize them effectively in mathematics and physics applications.