This research is based on child development in Raudhatul Athfal Al-Bashitiyah. In learning activities in early childhood education RA Al-Basithiyah in group B, the ability to recognize children's numbers is still very low. When asked to show numbers and match the shape of the numbers. In addition, there are only 13 children who can write numbers 1-10, and only 17 can re-state numbers 1-10 in sequence. The reason for the inability of children in RA Al-Basithiyah to recognize and mention the concept of numbers 1-10 is that the learning method used in recognizing numbers is not optimal. Very minimal learning media is used to recognize numbers, so it cannot stimulate children to recognize them. This study aims to determine whether using number card media can improve children's counting skills in RA Al Bashitiyah. This research is Classroom Action Research (CAR). Data collection techniques in this study were observation and documentation. The subjects in thisstudy were children of RA Al Bashitiyah. The results of this study used two cycles: in cycle I, the MB category had 18 children (60%) and BSH 12 children (40%). In cycle II, the MB category was two children (7%), and the BSB category was 28 children (93%), meaning cycle II was declared complete. It can be concluded that number card games can improve children's counting skills.

The basis for this study is the observation that children's fine motor abilities at TK Diponegoro Asam Jawa, Torgamba District, South Labuhanbatu Regency, have not grown to their full potential. Nearly 80% of students need help from the teacher to finish learning activities like paper weaving, which are designed to improve fine motor skills. Children find the methods less engaging because they are not the best, and thematerial does not align with the studied issues. This study aims to ascertain whether paper folding exercises at TK Diponegoro Asam Jawa have improved the fine motor skills of children ages 4-5. This study employs a descriptive methodology. This studyuses documentation and observation as data collection methods. Children from TK Diponegoro Asam Jawa's Group A are the study's subjects. According to the study's findings, 34 youngsters (100%) attended cycles I and II. Of 34 pupils, 11.76% demonstrated Very Good Development (BSB) in cycle I and 29.41% in cycle II. BSH, or development according to expectations, was 23.53% in cycle I and 50% in cycle II. Beginning to Develop (MB) was 23.53% in cycle I and 20.59%in cycle II. Not Developing (BB) was 0% in cycle II and 41.18% in cycle I. As a result, cycle II classifies it as complete

Information technology has become an important part of human life, especially with the rapid development in the field of artificial intelligence (AI). AI plays a significant role in improving the effectiveness and efficiency of learning, especially in higher educationenvironments. This study aims to explore the role of AI in students' lives, focusing on the application of AI in education and its impact on students' learning experiences. This study uses a quantitative descriptive method with data collection through a survey of 30 Elementary Madrasah Teacher Education (PGMI) students at STITA Labuhanbatu. The survey results show that the majority of students have a good understanding of AI and a positive perspective on its influence on learning. AI has been shown to improve personalization in learning, assist academic administration, and prepare students for an increasingly digital workforce. However, this study also identifiednegative impacts, such as the potential for declining student literacy and the risk of technology addiction. Therefore, it is important to improve digital literacy and education about AI so that students can utilize this technology optimally and responsibly.

Money is one of the important things in carrying out economic activities and is never separated from buying and selling activities in daily activities. Rupiah as the currency of Indonesia has a function as a means of exchange, in addition, the rupiah also functions as the identity of the Indonesian state. As Indonesian citizens, the Rupiah currency must be introduced to children in the community from an early age. In addition, money management must also be taught from an early age. Parents can start getting their children used to financial management by taking the initial step of getting used to saving from an early age so that children can manage their finances independently. SB Sungai Buloh is one of the places of learning for children of Indonesian migrant workers in Malaysia. Most of them are less familiar with Indonesian culture because they grew up in a foreign country, including in getting to know the currency of their home country. Therefore, they need additional teaching about Indonesian currency and culture. This activity is carried out using presentation methods, quizzes, and direct practice. The results of this activity are that the children are very active and enthusiastic in participating in each session held by the speaker so that it is hoped that the participants can really understand and apply what has been conveyed by the speaker.

Transfer pricing is a pricing policy for transactions between parties with a special relationship. However, multinational companies often use transfer pricing to reduce the overall taxation of the multinational group. The purpose of this study is to review the literature using the systematic literature review (SLR) method, considering various aspects such as the impact of taxes, tunneling incentives and exchange rates on transfer pricing decisions of manufacturing companies discussed in previous studies. 60 journals from different sources were used in this study. The method used in this study is the SLR method (Systematic Literature Review Method). This study was conducted over several years to provide a performance evaluation. Therefore, this paper conducted a systematic literature review to find out which methods were used to analyze the impact of taxes, tunneling incentives and exchange rates on transfer pricing decisions of manufacturing companies.
 
 

This research examines how Gen Z's interest in career taxation is influenced by competency decisions, financial incentives, and labor market factors. This research uses the SLR (Systematic Literature Review) method which includes collecting, reading, analyzing and sorting literature to identify important findings related to interest in a career in taxation. Using the selection criteria above, the author found 102 journals, then the author filtered the search by limiting the publication year of each journal to 2017 to 2024 and obtained 59 journals. Then the author extracted several journals as samples that were appropriate to the topic being researched, so that the author had collected 50 previous journals that met the author's and research criteria. The results of this research have implications for organizations and policymakers seeking to attract and retain Gen Z talent in the tax field. This research shows that ability assessments and financial incentives have a positive influence on Generation Z's interest in choosing a career in the tax sector, but consideration of labor market conditions plays a different role.

This research aims to identify the role of internal auditors, accountability, transparency, and how technology can be used to improve the effectiveness, benefits and risks of internal audits. The extent to which technology changes, artificial intelligence, and the tools offered by these technologies will impact the future of internal audit. This research method uses qualitative data collection methods, using literature observations carried out by researchers and practitioners. This research was carried out using the LR (Literature Review) method, which was carried out in several stages: First, the author researched journals using keywords such as 'Digital Technology', 'Artificial Intelligence', 'Internet of Things'. “Internal Control” and “Internal Audit” The author has conducted research using electronic databases such as Google Scholar, Semantic Scholar, Scopus, Publish Or Perish, Scispace and many other websites. This research is an important tool that provides information about technological changes and technical intelligence that are critical to the future of the audit profession and offers various suggestions for improving the efficiency and effectiveness of audit professionals' work. Therefore, this study suggests future research to investigate changes and increase knowledge.
 
 

Employment agreements are a crucial step in establishing the employer-employee relationship. While both the Indonesian Labor Law and the Job Creation Law encourage written agreements, verbal contracts are also legally recognized. Written employment agreements serve as a binding instrument and evidence, yet many labor relationships operate without them. This can lead to legal disputes, particularly regarding workers' rights, as exemplified in the Mamuju District Court Decision No. 2/PDT.SUS-PHI/2018/PN.Mam. This study employs a descriptive-analytical approach, adhering to the normative legal research method. Secondary data is gathered from primary legal materials, secondary legal materials, and tertiary legal materials. The findings reveal that workers' rights under verbal agreements are still protected by the Labor Law and the Job Creation Law. However, the absence of written documentation of agreed-upon terms for termination of employment can pose challenges in proving these terms in court. In the Mamuju District Court Decision No. 2/PDT.SUS-PHI/2018/PN, the court ordered the defendant to pay double the plaintiff's entitlements due to the wrongful termination of employment through coercion. The court found that the plaintiff's termination was unrelated to any company policy violation and could not be substantiated due to the lack of written documentation.

Tax is an important source of income for the state because it plays a major role in the development of the country. However, taxes that must be paid through tax evasion violations must still be reduced. Indonesians are very social, so that increasing tax evasion is considered normal, especially for matters relating to personal taxes. This study investigates how religiosity, love of money, and fairness of the tax system impact tax evasion. This study uses a Structural Literature Review (SLR) to systematically analyze a number of articles published from 2018 to 2024. The literature is categorized based on relevant concepts and then grouped as incongruent themes to discuss additional issues about the influence of religiosity, love of money, and fairness of the tax system on tax evasion. The results and discussion show that Religiosity, Love of Money, and Fairness of the Tax System have a significant effect on tax evasion.

Alkaline water is known to have health benefits due to its higher pH than ordinary water. In this study, the production of alkaline water from rainwater using electrolysis method was optimized, with variations in voltage and time to evaluate its effect on pH and Total Dissolved Solids (TDS). The experiment involved three voltage levels (12 Volt, 24 Volt, and 36 Volt) and three time intervals (10 minutes, 20 minutes, and 30 minutes). The results showed that increasing the voltage and electrolysis time contributed significantly to the increase in water pH, which reached the highest value at 36 Volt for 30 minutes. However, increasing the voltage and time also increased the TDS value linearly, which can affect the water quality if it exceeds a certain limit. This study concludes that the optimal voltage for producing alkaline water with suitable pH and TDS is 24 Volt with an electrolysis time of 20 minutes. Thus, this method offers an efficient and simple solution to produce alkaline water from rainwater, which could potentially benefit public health in areas with limited access to high-quality drinking water.