This research is motivated by initial observations that show that the Implementation of Law Number 28 of 2009 concerning Regional Taxes and Regional Levies has not been optimal, as seen from the large number of tax arrears that must be fulfilled by the Ciamis Regency DPPKAD. PBBP2 (Rural and Urban Land and Building Tax) revenue has not reached the predetermined target. The increase in Regional Original Revenue (PAD) is carried out by following the right tax principles, including the application of sanctions for violations. This study uses a quantitative descriptive method with a population of 33 people, and a total sampling technique, so that the sample also totals 33 people. Data was collected using questionnaires. The results of the study show that the implementation policy of Law Number 28 of 2009 concerning Regional Taxes and Regional Levies received a total score of 2262, which is included in the high category according to the benchmarks used. PBBP2 admissions at the Ciamis Regency DPPKAD received a total score of 2289, also in the high category. Based on hypothesis proof, the policy of implementing Law Number 28 of 2009 has an effect of 77.3% on the receipt of PBBP2 in the Ciamis Regency DPPKAD, while 22.7% is influenced by other factors that are not studied.

The availability of teaching materials can be one of the supporting factors for the success of the learning process. With teaching materials, students can study competencies in a sequential and systematic manner, allowing them to master all competencies thoroughly. One of the teaching materials used by students in the learning process is the module. Based on this, the development of learning modules is considered important for the success of the learning process. Therefore, this research aims to develop and expand the body of knowledge regarding learning module materials, enabling readers to gain a deeper understanding of learning modules. In this article, the author focuses on development objectives using a library research method, meaning the author seeks to deepen and broaden existing knowledge. A learning module is a specially designed teaching material that is systematic and includes instructions containing learning experiences by organizing subject matter, making it possible to be studied independently or with guidance, thus facilitating learners in their studies. Learning modules have several characteristics that are advantageous, including being self-instructional, self-contained, stand-alone, adaptive, and user-friendly. The development of teaching module materials analyzed by the researcher is essential to pursue, both in theoretical and practical studies, as the learning process is dynamic and must keep pace with the times.s.
 

This study was conducted to measure the attitude of honesty in each student in grade V of SDI al Rasyid Elementary School Pekanbaru. The method used in this study is a descriptive method with a quantitative approach. The sample in this study were grade V students at SDI al Rasyid Pekanbaru. The data collection technique used observation, this was done by researchers by directly reviewing the field as a research object to obtain data, then the researcher gave a questionnaire. From the results of the data obtained, the average number of honesty attitudes of students in grade V was 80.23, a fairly large number which means that it provides a conclusion that the honest attitudes possessed by students are quite good and high. This is inseparable from the role of education that always shapes and directs them in everyday life, the role of education both in schools, families and the community environment is a supporting factor in character building or honest attitudes towards students.

Spirituality is a need of every individual in the relationship between God Almighty. Talking about spirituality is closely related to religion and divinity. Religion is a very important thing that plays a major role in providing guidance for life and in religion there is also an order to study for each of His servants regardless of the differences in each individual human being. Children with special needs (ABK) are children who have different characteristics from children in general, therefore several factors that have an influence on the spiritual aspects for children with special needs require assistance from parents, teachers, and a supportive environment to provide religious learning values for the spiritual development of children with special needs. This study uses a qualitative method by collecting data from a literature review which is processed into steps to be implemented for the reader. This study aims to provide some methods used as a medium for learning religion to meet the spiritual needs of children with special needs according to the characters they each have. Such as learning religious concepts for visually impaired, deaf, disabled, disabled, and tunalaras children using appropriate media based on their needs. Religious education is an important component for children with special needs to make them perfect humans who coexist with other humans. God created all His creatures perfectly without exception, whether natural or unnatural, all are His very special gifts.

In the context of carrying out fisheries activities, the Tanjung Adikarto Fishing Port does not fully meet the requirements as a Coastal Fishing Port (Type C). Complete facilities such as cold storage, shops, ship maintenance and fishing equipment, as well as places for handling and processing fishery products are still not available, while several other facilities also do not meet adequate standards. In this section, the author will describe the actual conditions of the facilities at Tanjung Adikarto Port and their comparison with the standard facilities that a Coastal Port (Type C) should have. This is the first step to evaluate what needs to be improved in order to increase the capacity and feasibility of the port to support more optimal fishing activities. Observations of the existing condition of the port have revealed several problems that need attention. Buildings that are damaged and uninhabitable are one of the main issues that need to be addressed immediately. The aim is not only to ensure port operations run optimally, but also to align port activities with environmental sustainability, so that their contribution to the community's economy can be realized in a sustainable manner.

The corporate world as a whole sometimes compromises social and environmental issues for the sake of profit. where investors are not the only beneficiaries of the company's operational commitment to social responsibility and environmental protection, that is, investors receive the highest profits. This research uses descriptive methodology and a literature review research design which aims to examine the role of environmental accounting for companies in a sustainable manner. Based on the findings, to emphasize concern and commitment in carrying out mandatory and voluntary social and environmental tasks in a sustainable way, the 3P concept (People, Planet and Profit) is very important to be integrated and managed well within the organization.
 
 
 

Existentialism is a school of philosophy that emphasizes individual existence, freedom, and personal responsibility. Soren Kierkegaard, a 19th century philosopher, is considered one of the main figures in the development of this school. In Kierkegaard's view, spirituality is an important aspect of human life, he emphasized the importance of an individual's relationship with God and how this will affect individual existence and freedom. This research uses a qualitative approach by applying library studies or primary data used are books and texts that contain thoughts from Kierkegaard about existentialism and the transformation of self-identity. In late adolescents of generation Z, Kierkegaard's view of spirituality can provide an understanding of the importance of a meaningful life and having a clear purpose. Existentialism can help Generation Z late adolescents to understand and face the existential challenges faced by Generation Z late adolescents, such as finding the meaning of life, facing certainty, and determining their identity.
 
 
 

This research aims to determine and analyze the role of MSMEs in improving the economy of village communities in Limboro village. As for the usefulness of research (1). Theoretically useful for the author, it is hoped that this research can be an example for future researchers, especially for researchers who discuss the role of Abon Roa Fish MSMEs in improving the economy of village communities in Limboro Village. The type of research used is qualitative research with a descriptive approach. The data collection techniques used were interviews, observation, documentation. The results of this research show that the role of MSMEs has a significant influence on the economy of village communities.

In this modern era, the continuous progression of music has had a critical effect on the rise of different sorts of songs. Music has become an integral part of society, serving as a loyal companion in various moments of life. The connection between humans and music has become undeniable. Music is not just a tool for entertainment, but also a powerful means of communication, allowing individuals to express themselves. From expressing feelings to conveying ideas and opinions, music serves as a vessel capable of depicting various aspects of human life. In this context, this research aims to analyze how the lyrics of the song "Membasuh" function as a medium of expression, by interpreting the lyrics and uncovering the hidden meanings within the song "Membasuh". The researcher employs a literature review research method. The findings of this analysis indicate that songs can be an effective medium for conveying self-expression, as reflected in the information available in online media related to the song "Membasuh", as well as from the songwriter who personally pours his life philosophy through the work to those around him.

Maritime English as the variety of ESP is taught for the students in the maritime field. In this study mainly discuss about the understanding of the Indonesian maritime students in using maritime English in the daily report in form in cadet record book. The students are expected to understand in using maritime English in the daily report the appropriate approach. The communicative approach has been selected as the best approaches since it involved the student’s activities in practice and drills the tasks in using maritime English in daily report. In this case, the teachers are expected to be aware with the student’s background of knowledge. The teachers are also expected to have communicative approach in order to discover the best implementation of the communication aims.