Study This done with objective for determine how much big understanding student about tax can improved at Darul ' Ulum Islamic University Lamongan and Surabaya State University via Knowledge Taxes, Financial Rewards, and Labor Market Considerations, with variable moderation Principle Independence as. Student major accounting at Surabaya State University and Darul ' Ulum Islamic University Lamongan is population from this study. Nonprobability samples use obtained through methodology Purposive Sampling and methods quantitative data analysis. Data on research This obtained through charging questionnaire online to 87 respondent. For analyzing and assessing data, SmartPLS 4.0 and algorithms linear regression is applied . According to findings research, interest student accountancy for chase career in the field taxation in a way positive and significant influenced by Financial Rewards and Knowledge Taxes, desires students on careers in the field taxation as well positive and significant influenced by Labor Market Considerations. Temporary knowledge tax No strengthen on motivation student accountancy in chase profession in the field tax, principle independence increase the influence of financial rewards and labor market considerations work in the field career.

The aim of this research is to assess the influence of adolescent conformity on truant behavior at MTS Al-Mubarak Marisa. To collect data in research using case study techniques, students, guidance and counseling teachers, and homeroom teachers were observed and interviewed. These findings indicate that the main element influencing students' actual behavior is peer social pressure. Internal considerations are another component that influences actual behavior.

Hemophilia is a genetic disorder resulting from impaired blood clotting. This disorder can be caused by coagulation factor abnormalities due to a deficiency of clotting factors, including vitamin K. A lack of vitamin K disrupts the coagulation process, increasing the tendency for bleeding. This article aims to determine whether there is an influence of vitamin K levels on the blood clotting factors in hemophilia patients. Searching any information needed by analyzing kinds of papers of recent research from the year of 2014 until 2024. Online databases like PubMed, ScienceDirect, Google Scholar, Scopus, and ResearchGate  are utilized by inserting relevant keywords, such as hemophilia, blood clotting factors, vitamin K deficiency and extraction. From 10 articles reviewed, a relationship was identified between vitamin K levels and blood clotting factors in hemophilia patients. Individuals with severe hemophilia experience bleeding episodes characterized by delayed onset, as well as bleeding into muscles, joints, and other internal structures, including the brain. Hemophilia is typically diagnosed through the identification of low or absent levels of FVIII:C or FIX:C. The genes encoding FVIII and FIX are located on the long arm of the X chromosome. Hemophilia A and B are the only hereditary clotting disorders inherited in a sex-linked recessive pattern. Vitamin K levels can influence the blood clotting factors in hemophilia patients, particularly those factors synthesized artificially.

Circulating drugs without a distribution permit is a criminal act, where the drugs being distributed are not necessarily relevant to their composition and manufacture. This means that the safety, efficacy and benefits of drugs being traded are not guaranteed. Then the perpetrators of distributing drugs without a distribution permit will be punished and subject to criminal penalties. In this case Law no. 17 of 2023 concerning Health regulates criminal provisions for perpetrators of distributing drugs without a distribution permit with a prison sentence of 12 years and a fine of five billion rupiah, but the criminal sanctions imposed by the judge in decision case number 111/pid.B/2013/PN/ are reduced. Mtr does not provide a deterrent effect for perpetrators. The problems in this research are: first, what is the responsibility for perpetrators of criminal acts of distributing drugs without a distribution permit? Second, what are the judge's considerations in handing down a decision regarding the distribution of drugs without a distribution permit in case number 111/pid.B/2013/PN/Mtr?The results of this research are to show that the form of responsibility of the defendant is in accordance with the elements of responsibility, because the actions carried out by the defendant contained an element of intentional error and the judge sentenced the defendant to 10 months' imprisonment, which according to the author was not appropriate because the sentence This will not have a deterrent effect on the perpetrator.

The development of a city is influenced by local factors such as population size, socio-economic aspects, and culture. Collaboration between the government, stakeholders, and the community is essential to ensure sustainable urban growth. The construction of modern shopping centers has significant impacts, including boosting the local economy, increasing residents' income, promoting tourism, and enhancing infrastructure. Although Bengkayang Regency holds great economic potential, it currently lacks a modern shopping center. Therefore, building a modern shopping plaza is crucial to support economic growth and improve the well-being of the local community. The goal of designing the shopping plaza is to accommodate the daily needs, entertainment, and lifestyle of Bengkayang Regency's residents with a modern design that blends seamlessly with nature. The proposed site is located in Sebopet Village, Bengkayang District, Bengkayang Regency, West Kalimantan. The site is situated near the Bengkayang traditional market and government center but not too close to residential areas. To achieve these objectives, various methods are applied, including site surveys, literature reviews, and precedent studies of shopping centers. The design incorporates the principles of organic architecture, aiming to create environmentally friendly spaces that harmonize with nature. Key elements of the organic architecture approach include Building as Nature, Form Follows Flow, Of the People, Of the Materials, Youthful and Unexpected, and Living Music. With the application of these principles, the shopping center is expected to serve as a comprehensive space that provides both physical and non-physical benefits, while also contributing to local economic development. 

PT Pelindo Multi Terminal is a company engaged in loading and unloading services for liquid bulk, dry bulk and containers. Hazard Identification, Risk Assessment and Risk Control (HIRARC) is a method for identifying potential hazards that exist in each type of work. The aim of this research is to determine hazard identification, risk assessment and risk control using the Hazard Identification, Risk Assessment and Risk Control (HIRARC) method at PT Pelindo Multi Terminal. Research was carried out on all aspects of each liquid bulk to dry bulk operation which have the potential to cause accidents and occupational health. Data collection techniques are field observation, interviews and documentation. Descriptive data analysis using the HIRARC model with comparison of the effectiveness of IBPR. The results of the research show that IPBR risk control in the low risk category shows an increase in the presentation of signs of success in risk control, in this case there is an increase in the low risk category by 55%, while HIRARC risk control in the low risk category shows an increase in the presentation of signs of success in risk control. , in this case there is an increase in the low risk category by 90%, in this case it can be seen that HIRARC is more effective in controlling work risks. PPE equipment is adjusted to the type of work being carried out because there are still inconsistencies in wearing PPE.
Keywords: Hazard Identification, Risk Assessment, Risk Control, HIRARC.

The provision medical records quality cannot be separated from consistent recording in the use of medical symbols and abbreviations.. Symbols and abbreviations have been regulated in SNARS Edition 1.1. The uniform use of medical symbols and abbreviations aims to make the writing of terms understandable and can be used as a communication tool between health workers. Hospitals must have regulations, regarding the symbols and abbreviations used. Based on the results of preliminary studies at PKU Muhammadiyah Gamping Hospital, monitoring and evaluation have never been carried out regarding the use of symbols and abbreviations. Research on the accuracy of the use of symbols and abbreviations has also never been done, so it is necessary to conduct a review of the problem. This study used descriptive observational method with quantitative approach and cross sectional design. A purposive sampling technique used to 100 samples on the emergency room form for inpatients in the first quarter of 2022. The results showed that there was no monitoring and evaluation related to the use of symbols and abbreviations at PKU Muhammadiyah Gamping Hospital. The percentage of correct use of symbols was 27% and the percentage of correct use of abbreviations was 37%. The results of the analysis show that the inaccurate use of medical symbols and abbreviations is caused by the lack of socialization to related health workers, and there is non-compliance with officers in using medical symbols and abbreviations that have been regulated in the applicable guidelines at PKU Muhammadiyah Gamping Hospital.

This study examines the process of preparing financial statements for Regional Work Units (Regional Work Units, SKPD) using an accrual-based accounting approach in accordance with Government Regulation No. 71 of 2010. The discussion focuses on the complete accounting cycle, from the opening balance sheet to the final financial statements. The methodology used includes literature review and best practice analysis, using illustrative data. The results emphasize the importance of a comprehensive understanding of the SKPD accounting cycle to produce accurate financial statements that adhere to established standards. Furthermore, this study reviews existing literature on transparency and accountability in local governments, identifies challenges and opportunities, and offers recommendations to enhance these aspects. By understanding the accrual-based accounting process and advancing transparency and accountability efforts, it is expected that local government financial statements will become more meaningful, reliable, and supportive of better decision-making processes for stakeholders.

The development of Corporate Social Responsibility (CSR) has been increasing because it provides various benefits. One of the state-owned enterprises that implements the CSR program is PT. Bank Rakyat Indonesia (BRI) Tbk with the BRI Peduli program. This study examines the empowerment process of women farmer groups in Karangploso, Maguwoharjo, Depok sub-regency, Sleman, by utilizing the funds from the Corporate Social Responsibility BRI Peduli program. This study uses a qualitative approach with informant retrieval using purposive sampling procedures. The informants in this research are the women farmer group (KWT Mentari), the Chairperson, KWT Mentari Administrators, and the facilitators. The data sources in this study consist of primary and secondary data, using data collection techniques of observation, interviews, and documentation. The collected data were tested for validity by triangulation of sources. Data analysis was carried out using the Miles and Huberman model, which included stages of data collection, data reduction, data presentation, and conclusion. The results of this study indicate that the empowerment that occurs in the women farmer group (KWT Mentari) through the CSR BRI Peduli program has reached the stage of giving power.

One of local tourist attractions is tourism village. The tourism community must have the roles as good and proper hosts for visitors. To achive this, it is necessary to have education that incorporates modeling in order to accomplish this goal. This can be accomplished through the provision of examples by educators or by other modeling activities such as comparative studies. This study aims to analyze the implementation, results of socio-cultural education, and its impact on the social and economic sectors of the Candirejo Tourist Village community. Qualitative method is used in this study. The results found that there are five types of sociocultural education: Seven Charms (Sapta Pesona), MSMEs (Micro, Small, and Medium Enterprises) or UMKM, social media, cultural markets, and foreign languages. The implementation of this education includes instilling values and modeling observed by participants. The results of the education indicate that tourist actors have exhibited positive behavioral changes as a result of the education. The existence of this tourism village has a positive impact on the social and economic fields, as evidenced by the maintained behavior of the community that aligns with local values, the presence of alternative income and employment for the community.