Penelitian ini bertujuan untuk menghasilkan produk berupa buku penuntun praktikum kimia berbasis lingkungan pada materi asam basa. Penelitian pengembangan dengan menggunakan model ADDIE yaitu Analyze, Design, Development, Implementation, dan Evaluation. Validasi dilakukan oleh validator produk, respon guru dan observer keterlaksanaan. Uji coba dilakukan terhadap 20 peserta didik. Berdasarkan analisis data dapat diambil kesimpulan bahwa penuntun praktikum kimia berbasis lingkungan dinyatakan valid oleh validator produk (rerata 83%), dinyatakan sangat praktis dilihat dari hasil respon guru (rerata 94%) dan dilihat dari observer keterlaksanaan (83%). Keefektifan dilihat berdasarkan hasil post-test (rerata 75%) dan angket respon peserta didik (rerata 87%). Buku penuntun praktikum kimia dinyatakan valid, praktis dan efektif untuk digunakan.

Real Work Lectures (KKN) is a form of community service carried out by students as an implementation of the Tri Dharma of Higher Education. During the implementation of KKN in Keban Agung Dusun Later Agung, students synergized with local mosque congregations to carry out integrated service programs. The aim of this program is to comprehensively increase community capacity and welfare through collaboration between students and mosque congregations. The approach used is a participatory approach, by actively involving the community in every stage of program implementation. The results achieved from this program include increasing the capacity of mosque youth in the religious, economic and social fields; development of productive businesses for groups of mothers; as well as increasing public awareness of environmental cleanliness and health. Apart from that, this program has also succeeded in building trust and close collaboration between KKN students and mosque congregations, so that it can become a model for community service programs based on mosques in the future.

Penelitian ini bertujuan untuk untuk mengetahui bagaimana layanan e-PBK yang diterbitkan pada DJP Online dapat mencapai standar pelayanan yang telah disusun oleh Direktorat Jenderal Pajak. Penelitian ini menggunakan metode yang bersifat kualitatif dan pendekatan analisis deskriptif. Data penelitian ini diperoleh melalui kuesioner yang menghasilkan data primer, kemudian dianalisis menggunakan metode analisis naratif. Berdasarkan hasil penelitian, implementasi fitur e-PBK yang terjadi dilapangan tidak sesuai dengan standar pelayanan yang ditetapkan oleh Direktorat Jenderal Pajak. Proses dalam pemindahbukuan yang seharusnya lebih cepat menjadi sangat lama dan pemindahbukuan yang diajukan pihak KPP tempat OP atau badan terdaftar seringkali ditolak tanpa penjelasan yang jelas. Kesimpulan dari penelitian ini adalah bahwa untuk dapat mencapai standar pelayanan yang telah ditetapkan oleh DJP dan meningkatkan kuliatas pelayanan pajak, pihak layanan e-PBK  harus meningkatkan kecepatan dan ketepatan waktu pengolahan permohonan e-PBK, meningkatkan responsifitas layanan serta melakukan evaluasi dan perbaikan terus-menerus.

This study aims to explore the application of an integrated approach in budget planning to optimize educational resources in the Muadalah Wustho Blokagung Banyuwangi Education Unit. With this approach, the research seeks to improve the efficiency of fund allocation, stakeholder involvement, and transparency and accountability of financial management. This research uses a qualitative approach with a case study method to deeply understand budget planning and management of educational resources in the Muadalah Wustho Education Unit. Data were collected through in-depth interviews, participatory observation and document analysis to gain comprehensive perspectives from various stakeholders. Data analysis was conducted descriptively, researchers identified patterns and developed practical recommendations relevant to the optimization of budget management in this educational institution. The results of this study indicate that an integrated approach to budget planning in the Muadalah Wustho Education Unit is effective in achieving efficient, adaptive and appropriate fund management. This approach is supported by transparency, accountability, and the utilization of technology that enables real-time budget monitoring, thereby increasing stakeholder trust and supporting better quality education.

This research aims to find out the legal status of uncertified land that is disputed by the heirs and the community of Tolitehuyu village, Monano District, North Gorontalo Regency and to find out the form of legal settlement by the Tolitehuyu Village Government regarding disputed uncertified land. This research uses empirical methods. The results of this research show that the legal status of land ownership by the people of Tolitehuyu Village, Monano District, North Gorontalo Regency, some have a certificate and some do not have a certificate for the land they own. Where those who already have a legal status certificate are already the property of that community. Furthermore, for those who do not yet have a certificate, the legal status of their land is unclear or still weak. So the legal status must be registered with the National Land Agency of North Gorontalo Regency in accordance with the provisions of the applicable laws. The role of the Tolitehuyu Village Government in resolving uncertified land disputes in the community can be achieved by mediating through an intermediary called a modiator. The process of resolving land disputes by the Tolitehuyu Village Government is carried out in stages, namely submitting a complaint to the hamlet head, head The village presents the parties to the dispute, collects data, mediates and reads the decision.

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana implementasi standar proses kurikulum merdeka pada pembelajaran IPS dilaksanakan, selain itu juga untuk mengetahui hambatan apa yang dialami oleh guru IPS dalam implementasi standar proses kurikulum merdeka beserta solusinya. Penelitian ini menggunakan metode deskriptif kualitatif. Objek penelitian meliputi guru mata pelajaran IPS kelas VII di SMP Negeri 22 Semarang. Metode pengumpulan data berupa metode observasi, wawancara, dan dokumentasi. Teknik analisis data berupa pengumpulan data, penyajian data, reduksi data lalu penarikan kesimpulan. Hasil penelitian menunjukkan bahwasannya implementasi standar proses kurikulum merdeka di SMP Negeri 22 Semarang sudah berjalan sesuai dengan kebijakan yang ada, hanya saja dalam prosesnya muncul berbagai hambatan seperti, belum beradaptasinya guru dalam pelaksanaan standar proses kurikulum merdeka, kurangnya pemahaman dan kesiapan guru, kurangnya sumber daya, serta evaluasi dan penilaian. 
The aim of this research is to find out how the implementation of the independent curriculum process standards in social studies learning is carried out, apart from that, it is also to find out what obstacles are experienced by social studies teachers in implementing the independent curriculum process standards and their solutions. This study used descriptive qualitative method. The research objects included class VII social studies teachers at SMP Negeri 22 Semarang. Data collection methods include observation, interviews and documentation methods. Data analysis techniques include data collection, data presentation, data reduction and then drawing conclusions. The results of the research show that the implementation of the independent curriculum process standards at SMP Negeri 22 Semarang has been running in accordance with existing policies, however, in the process various obstacles have arisen such as teachers not yet adapting to implementing the independent curriculum process standards, lack of understanding and readiness of teachers, lack of resources. , as well as evaluation and assessment.

The digital era has a significant impact on the preservation of the Indonesian language, both in the form of challenges and opportunities. Technological developments facilitate access to information and communication, but also encourage the increased use of slang, abbreviations, and a mixture of foreign languages ??that can threaten the sustainability of the Indonesian language as a national identity. This study aims to analyze the impact of the digital era on the use of the Indonesian language and formulate strategies to maintain its existence. Using quantitative descriptive methods, data were collected through a survey of 30 respondents. The results of the study show that although the digital era opens up opportunities for strengthening Indonesian language literacy through various digital platforms, challenges such as the degradation of formal language and the increasing use of foreign languages ????are still a threat. Therefore, the active role of the government, educational institutions, and the community is needed to encourage the use of good and correct Indonesian in the digital space. Utilization of technology for the development of digital dictionaries, language learning applications, and language literacy campaigns are the main strategies in preserving the Indonesian language in the digital era.

Purpose: This study aims to analyze the effect of audit quality and remote audit on audit quality.  In addition, this study will also consider the moderating effect of information technology on the effect of auditor quality and remote audit on audit quality.
Method: The population of this study were auditors of the Supreme Audit Agency of the Republic of Indonesia Representative of Riau Province.  The sample of this research is all auditors in the agency because it uses a saturated sample technique, with 68 respondents. The hypothesis testing used is partial least square (PLS).
Findings: The results of this study found that professional scepticism, auditor competence, and remote auditing have a significant positive effect on audit quality.  Furthermore, information technology strengthens the effect of auditor professional scepticism on audit quality.  However, there is no evidence information technology can strengthen the effect of competence and remote audit on audit quality. 
Novelty: This study broadens the literature discussing the effect of auditor and remote auditor qualifications and audit quality by considering the moderating role of information technology.  This study will provide a new perspective, especially on remote audits, which are still rarely discussed.

The rapid advancement of digital technology has posed significant challenges, particularly concerning the protection of children from online exploitation. This study examines the effectiveness of child protection regulations in Indonesia, addressing the critical issues of increasing cases of child exploitation in cyberspace. The research aims to evaluate the regulatory framework's strengths and limitations while providing actionable recommendations to enhance the system's efficiency. A normative approach was employed, incorporating content analysis of relevant legal documents, comparative law analysis with international regulations, and secondary data from government reports and scholarly literature. The study revealed a consistent increase in reported cases of child exploitation, with limited progress in resolving these cases. Despite existing regulations, systemic issues such as low digital literacy, weak inter-agency coordination, and inadequate resources significantly hinder their implementation. Additionally, Indonesia lags behind developed nations in adopting modern technologies, such as artificial intelligence, for early detection of online exploitation. The findings emphasize the urgent need for strategic investments in digital literacy programs, enhanced law enforcement capabilities, and integration of advanced technologies into child protection mechanisms. Furthermore, this study highlights the critical role of international collaboration in addressing cross-border exploitation. The implications of this research extend to policymakers, legal practitioners, and technology developers, offering a comprehensive perspective on strengthening child protection in the digital age. This research contributes to the theoretical discourse on legal protection and offers practical solutions for developing more robust child protection policies in Indonesia and beyond. Future studies are encouraged to explore longitudinal impacts and the effectiveness of international partnerships in mitigating online child exploitation

According to the Central Statistics Agency (BPS), the level of education and welfare in the family greatly influences the quality of human resources in Indonesia. Therefore, efforts to strengthen family functions, such as increasing parental education and social welfare programs, are key in accelerating national development. This increase in human resources includes knowledge and skills in processing agricultural products, especially rambutan fruit, crystal guava and longan into processed food products with higher selling value such as chips. Apart from that, this program also trains them in creative product packaging, marketing, bookkeeping, simple financial management, and the use of digital technology, including online learning applications and social media. With these skills, they are expected to be able to contribute to improving the family's economy, as well as opening up new business opportunities that support financial independence.