Most door accesses used in homes still use conventional keys. Where the use of manual keys is still vulnerable to loss or damage and is not very safe to use, because manual keys can be duplicated or duplicated by other people. This certainly feels less practical and flexible. This research aims to help improve door security. With a voice recognition system, only certain people can access it using a certain access code. Researchers used the trial and error method. The factor being tried is the voice recognition V3 module which can read voice recordings. The results of this research can be implemented in the form of a tool, where the system can open and close house doors according to the planned design, namely through voice commands and the designed system can run normally according to the automatic system that has been designed in prototype form. The conclusion from this research is that the voice recognition module is capable of recording sounds up to a distance of 20 cm. In voice recording < 10 cm the module is relatively easier to receive voice commands, in recording > 10 cm and < 15 cm the module is slightly less able to receive voice commands, so that in voice recording at a distance of 15 cm to 20 cm the module is very poor in receiving commands sound well.

A huge number of stakeholders rely on the bank's financial statements. Such financial accounts must be of the highest caliber, particularly in light of the emergence of globalization. The International Financial Reporting Standards (IFRSs) were created to provide high-quality financial reporting in addition to universal standards. Over the past 10 years, Nigerian banks' financial statements have been called into question to the point where several of these banks failed. The purpose of this study is to investigate how IFRSs have affected Nigerian banks' financial statements quality, with a focus on the relevance, comparability, and clarity of their goals. The study's conclusions were reached using a case study methodology. There is a survey involving various stakeholders, both internal and external, through the use of a questionnaire. To analyze the data, the Chi-Square method was used. The X2-calculated value of 14.96 is more than the X2-critical/table value of 5.99 at 0.05 LOS, indicating a substantial association between the adoption of IFRS and the comparability objectives of Nigerian banks, according to the results. Further research revealed that the adoption of IFRS has a significant impact on relevancy quality, as the X2-calculated value of 14.0 is higher at 0.05 LOS than the X2-critical/table value at 5.99. The implementation of IFRS has also been proven to have a considerable impact on Nigerian banks' clarity objectives, as evidenced by the fact that the X2-calculated value of 25.4 is more than the X2-critical/table value of 5.99 at 0.05 LOS. It was determined that the implementation of IFRS has an important influence on the standard of Nigerian banks' financial statements. Enforcing the use of IFRS in the preparation and publication of financial statements is advised. If the accounts meet the standards' requirements, the auditors should state so

This article aims to examine the gaps between regulations that negatively impact animal welfare, particularly regarding the legality of using animals as a means of transportation under Article 1, Point 9 of Law Number 22 of 2009 on Road Traffic and Transportation. The implementation of this regulation has led to exploitation resulting in violations of animal welfare, contradicting various animal protection laws. Adverse incidents involving horse-drawn carriages in different regions of Indonesia illustrate that animal welfare is often neglected in the practice of using animals for transportation. Therefore, regulatory reform is needed to align legislation with animal protection principles. This alignment must be addressed urgently because existing regulations fail to effectively protect animals, leading to the continuation of harmful practices. Without regulatory reform, animal exploitation in transportation will persist without adequate legal protection. The findings of this study reveal that using animals for transportation leads to exploitation and fails to ensure animal welfare protection, offering new insights based on progressive legal theory through regulatory reform. A regulatory reform that completely bans the use of animals for transportation, according to progressive legal theory, will provide a legal framework consistent with animal protection principles. This research stands out by integrating progressive legal theory to offer comprehensive solutions to address the impact of existing regulations while prioritizing animal welfare.   Artikel ini bertujuan untuk mengkaji kesenjangan antar peraturan perundang-undangan yang berdampak negatif terhadap kesejahteraan hewan dalam legalitas penggunaan hewan sebagai alat transportasi di Pasal 1 Angka 9 Undang-Undang Nomor 22 Tahun 2009 tentang Lalu Lintas dan Angkutan Jalan yang dalam pelaksanaannya telah menyebabkan eksploitasi yang berujung pada pelanggaran kesejahteraan hewan yang bertentangan dengan berbagai peraturan perundang-undangan mengenai perlindungan hewan. Insiden buruk yang menimpa kuda delman di berbagai daerah di Indonesia menggambarkan bahwa kesejahteraan hewan sering diabaikan dalam praktik penggunaan hewan sebagai transportasi. Oleh karena itu, diperlukan reformasi regulasi untuk menyelaraskan peraturan perundang-undangan dengan prinsip perlindungan hewan. Penyelarasan peraturan harus segera dilakukan karena peraturan yang ada tidak akan mampu melindungi hewan secara efektif, sehingga mengakibatkan praktik yang merugikan hewan terus berlanjut. Jika tidak ada reformasi regulasi, maka eksploitasi hewan dalam transportasi akan terus terjadi tanpa memiliki perlindungan hukum yang memadai. Temuan penelitian ini menunjukkan bahwa penggunaan hewan sebagai transportasi menimbulkan eksploitasi hewan, sehingga tidak memenuhi perlindungan kesejahteraan hewan, dan menawarkan wawasan baru berdasarkan teori hukum progresif melalui reformasi regulasi. Reformasi regulasi yang sepenuhnya melarang penggunaan hewan sebagai transportasi, berdasarkan teori hukum progresif, akan menyediakan kerangka hukum yang selaras dengan prinsip-prinsip perlindungan hewan. Penelitian ini lebih menonjol karena mengintegrasikan teori hukum progresif untuk memberikan solusi komprehensif untuk mengatasi dampak dari peraturan yang ada agar tetap mengutamakan perlindungan kesejahteraan hewan secara komprehensif. 

This research aims to analyze the implementation of the Peer-to-Peer (P2P) Lending Moratorium policy on consumer protection in Indonesia, especially regarding aggressive billing practices by P2P lending companies. Advances in digital technology have made it easier to access financial services through fintech, however, aggressive collection practices by legal P2P lending companies show a weakness in the existing regulations.  This issue must be important to ensure that the principles of consumer protection are fulfilled. In cases of aggressive billing practices, consumers not only suffer financial consequences but also emotional pressure which can lead to tragic outcomes.  Normative juridical methods were used in this research by using a statutory and case approach to evaluate the impact of the moratorium and new regulations such as POJK No. 10/POJK.05/2022 and other regulations to increase consumer protection.  The innovation in this research shows that the moratorium has succeeded reduced the influx of illegal P2P lending companies and strengthened oversight by eliminating some P2P lenders. However, aggressive billing issues still require a significant concern because the number of complaints received by the OJK continues to increase. The research findings indicate that the P2P Lending moratorium policy has positively affected the fintech lending industry by improving operational standards. However, new regulations are needed that apply comprehensively and have permanent legal force in the form of laws that specifically regulate Fintech P2P Lending. These regulations must be accompanied by strict sanctions to ensure more effective consumer protection. Penelitian ini ditujukan untuk menganalisis implementasi kebijakan Moratorium Peer-to-Peer (P2P) Lending terhadap perlindungan konsumen di Indonesia, khususnya berkaitan dengan penagihan agresif oleh Penyelenggara P2P lending. Kemajuan teknologi digital telah mempermudah akses layanan keuangan melalui fintech, tetapi praktik penagihan agresif oleh perusahaan P2P lending legal menunjukkan adanya kelemahan pada regulasi yang berlaku. Masalah ini menjadi penting untuk memastikan terpenuhinya prinsip-prinsip perlindungan konsumen. Pada kasus penagihan agresif, konsumen tidak hanya menghadapi konsekuensi finansial tetapi juga tekanan emosional hingga menghilangkan nyawanya. Metode yuridis normatif digunakan pada penelitian ini melalui pendekatan perundang-undangan dan kasus untuk mengevaluasi dampak moratorium dan regulasi baru seperti POJK No. 10/POJK.05/2022 serta regulasi lainnya dalam meningkatkan perlindungan konsumen. Pembaharuan dalam penelitian ini menunjukan bahwa moratorium telah berhasil menutup laju masuknya perusahaan P2P Lending Ilegal dan memperkuat pengawasan dengan mengeliminasi perusahaan P2P Lending. Namun, masalah penagihan agresif perlu menjadi perhatian khusus karena jumlah aduan yang diterima OJK terus meningkat. Hasil penelitian menunjukkan kebijakan moratorium P2P Lending memberikan dampak positif bagi industri fintech dengan meningkatkan standar operasional. Diperlukan regulasi baru yang berlaku secara menyuluruh dan berkekuatan hukum tetap berbentuk undang-undang yang khusus mengatur terkait Fintech P2P Lending. Regulasi tersebut harus disertai dengan sanksi yang tegas untuk memastikan perlindungan konsumen yang lebih efektif. 

This study aims to analyze the implementation of the Independent Curriculum in the Pancasila Student Profile Strengthening Program (P5) in the perspective of John Dewey's Educational Philosophy. The focus of this study is on the progressive education approach promoted by Dewey, and its relevance to the principles of P5 which aim to form Indonesian students who have Pancasila character. This study uses a qualitative-descriptive-analytics method, with data collection techniques in the form of library studies. Data are taken from various literatures, including books, journals, articles, and online sources. Data analysis techniques involve data reduction, data presentation, and verification to reach conclusions. The results of this study are expected to provide a deeper understanding of the contribution of Dewey's thinking to the development of a curriculum that emphasizes project-based learning and strengthening national values ??through holistic and participatory education.

Digital transformation is a shift from traditional (manual) working methods to more modern and efficient ways of utilizing technology. This study aims to describe the digital transformation process in population administration services and the supporting and inhibiting factors in Banyuwangi Regency. The research method uses a qualitative approach. There are three data collection types: observation, interviews, and documentation. While the data analysis used is interactive. The results of the study show that the implementation of digital transformation in population administration services in Banyuwangi Regency has had a positive impact, especially in accelerating and facilitating access to services. Despite facing challenges such as limited technology, digital literacy, and human resource readiness, the government has taken strategic steps to overcome them. Continued infrastructure support and education programs are the key to success.
 
 

Hari Wahyudi, English translation. This study aims to describe the effectiveness of the company's waste control at the Prabumulih City Environmental Service. This research was conducted for three months using a descriptive qualitative approach. Data was collected through interviews, observation, and documentation. Data analysis techniques were carried out by presenting data, reducing data, and drawing conclusions. The results showed that from the aspect of Organizational Characteristics, namely the form of supervision carried out by the Environmental Service through employees who worked in the field, it was approved and recommended by the Head of the Department of Environment. For specialized employees or field staff who carry out supervision, there must be a specialization to support better work abilities, as well as DLH employees in carrying out their duties, namely supervising companies that are directly related, more flexible and able to adapt, if this is indeed the case. not something urgent. For the Environmental Characteristic aspect, it is important for employees to adapt to the work environment, in this case, the Prabumulih City DLH employees must be able to adjust the conditions in the DLH office and also adapt to the conditions in the field in carrying out supervision in the hope that any decisions to be taken are right there. Aspects of Employee Characteristics, namely DLH employees in having good quality because they are in accordance with the educational qualifications and skills possessed, then also in carrying out employee duties ensuring that every company in Prabumulih City can progress but still ensuring the environment in the form of rivers, land and others does not damaged by pollution. As for the aspects of Management Policy and Practice, namely internal vertical and horizontal communication within the DLH Department, it is quite good, then communication with other institutions is also quite good. Then at the DLH Office, there are rarely awards given to employees, so it can be said that the reward system has not been able to stimulate employees to seek effective performance creation and performance and performance development.

The purpose of this study was to determine the positive and significant influence between PAK Teacher Pedagogical Competence on Student Discipline of Class V SD Negeri 1 Pardomuan 1 Pangururan, Pangururan District, Samosir Regency in the 2023/2024 Academic Year. The method used is a quantitative research method, with a population of 45 students, the sample of this study was 45 students so it is called population research. The instrument used in this study used a closed questionnaire of 42 statement items, where 27 questionnaire items were for variable X and 15 items for variable Y which had been tested on 30 students. The results of the study showed a positive and significant influence between PAK Teacher Pedagogical Competence on Student Discipline of Class V SD Negeri 1 Pardomuan 1 Pangururan, Pangururan District, Samosir Regency in the 2023/2024 Academic Year. 1) Test of the relationship rcount> rtable, namely 0.632> 0.294; 2) Significant test tcount>ttable which is 5.348>2.021; 3) Determination test is 39.94%, 4) Regression equation is obtained from Y ? = "15.56" + 0.41X; 5) Hypothesis test using F test obtained Fcount>Ftable = (? = 0.05, dk numerator k = 19, dk denominator = n-2 = 45-2 = 43) which is 28.45> 1.51. Thus Ha, namely there is a positive and significant influence between Pedagogical Competence of PAK Teachers on the Discipline of Class V Students of SD Negeri 1 Pardomuan 1 Pangururan, Pangururan District, Samosir Regency in the 2023/2024 Academic Year is accepted and H0 is rejected.

This research aims to identify barriers to the use of Indonesian in the learning process in the Physical Education, Health and Recreation study program. To measure perceptions and experiences regarding the use of Indonesian in learning, especially in understanding technical content, providing teaching, and communicating between students. This research uses a quantitative approach method by distributing questionnaires to third semester students. The research results show that the majority of respondents think that using Indonesian is effective in understanding basic concepts, but it is difficult to understand technical terms in foreign languages. In addition, misunderstandings often occur between instructors and students, especially in teaching practice environments. Another barrier identified was the lack of specific vocabulary in Indonesian to explain complex concepts in the fields of sport and health. The results of this research indicate that there is a need to adopt terminology in Indonesian that is easier to understand and improve instructors' abilities in creating teaching materials in language that is easier to understand.

The research that has been carried out is entitled "Development of Anecdotal Text Teaching Materials Based on the TikTok  Application for Class This research aims to develop anecdotal text teaching materials based on the TikTok  application for class X2 students at Istiqlal Delitua Private High School. The methodology of this research is RND. The subjects in this research were class X2 students at Istiqlal Delitua Private High School. The data collection techniques are observation, documentation and tests. The assessment aspects used in this research are the appropriateness of the content of the anecdote text, the appropriateness of the structure of the anecdote text, the accuracy of words, the appropriateness of capital letter spelling and writing layout, criticism and humor. The research results show that the development of anecdotal text teaching materials based on the TikTok  application for class X2 students at Istiqlal Delitua Private High School, especially anecdotal text material. The average obtained in general is in the very good category with a score of 90% from the media expert validation results, while from the results of the material expert validation the score is in the very good category with a score of 98% and from the results of student responses the score is in the good category, with a score of 82. 7% Thus, it can be concluded that the development of anecdotal text teaching materials based on the TikTok  application for class