Violation Of Regulations Research Articles

Unveiling Illegal Marriages in Aceh: Examining the Role of Unofficial Qadi

In Acehnese communities, particularly in Bayu Village, illegal marriages conducted by unofficial qadi have been identified. These marriages are often carried out in secrecy, making it difficult to verify whether they meet the pillars and conditions of marriage according to Islamic law. The study aimed to examine the practice of illegal marriages conducted by the community of Bayu Village, Nanggroe Aceh Darussalam Province, from the perspective of Islamic family law. The research employed an empirical legal research method using a qualitative descriptive approach. The findings found out several cases of illegal marriages performed by unofficial qadi in Bayu Village. Couples intending to marry are required to fulfill specific conditions set by the qadi, including providing identity cards (KTP) of the prospective spouses, passport-sized photographs of the couple, witnesses, a dowry (mahr), and a guardian (wali) from the bride’s side. The prevalence of illegal marriages is from the community's limited understanding of the importance of marriage registration. From the perspective of Islamic family law, marriages conducted with unofficial qadi in Bayu Village constitute a deviation from religious principles, a violation of government regulations, and have negative implications for the community.

EFFECTIVENESS OF THE REGULATORY ENFORCEMENT FOR AML IN UKRAINE: IS IT ALL QUIET ON THE FINANCIAL FRONT?

The relevance of studying the effectiveness of the existing financial monitoring system, particularly the adequacy of its regulatory framework, is driven by the intensification of processes related to the legalization of criminal proceeds involving financial institutions. This includes the entrenchment of shadow schemes in payment transactions, expansion of money laundering channels, and terrorism financing. Regulatory gaps have also emerged in overseeing the cryptocurrency market and digital financial services. This study aims to systematize the legal and regulatory framework and evaluate the effectiveness of the financial monitoring system, outlining prospects for further research. The research methodology involves balanced summarization, specification, systematization, generalization, and statistical analysis. Macroeconomic prerequisites for enhancing financial monitoring include socio-economic, political, and moral-ethical factors. The study notes that the effectiveness of anti-money laundering and counter-terrorist financing efforts is not always clear-cut, such as the unclear relationship between the intensity of measures and their effectiveness in preventing regulatory violations and the lack of accurate information about potential offences before disclosure. An objective understanding of financial monitoring effectiveness can be achieved through integral assessments. A methodology for calculating an integral indicator of effectiveness is proposed, which identifies weaknesses in the existing system. The need for new measures to strengthen the coordination of the financial monitoring system, especially under martial law, is emphasized. Based on the research results, recommendations for improving the effectiveness of the financial monitoring mechanism are formulated, including the introduction of artificial intelligence technologies for identifying financial transactions; the use of machine learning technologies; enhancement of monitoring in the cryptocurrency market; strengthening the oversight of transactions related to international terrorism; and developing an effective mechanism to combat financial crimes. These proposals may be useful for financial monitoring and economic security agencies in Ukraine.

Violations of Forestry Legislation and Their Enforcement in Mining Ural Region during 1870s to Early 1890s

This study examines the dynamics, social dimensions, causes, and characteristics of illegal activities within the forestry sector of the Mining Ural region from the 1870s to the early 1890s, focusing on data from the Perm Province. The analysis reveals a high incidence of crimes related to the theft and damage of timber resources, supported by identified statistical data. It is shown that the increasing trend of such offenses prompted a tightening of state law enforcement policies during the reign of Alexander III. Notably, the most serious crimes in the forestry sector, which fell under the jurisdiction of general judicial institutions — such as mass resistance against forest guards and armed threats to officials of the mining and forestry agency—were relatively rare. This study provides a novel analysis of the class, gender, and age structure of individuals convicted for violations of state forest regulations. At the micro level, it highlights the realities of forestry crime and its suppression in the Ural region. Based on materials from periodicals, administrative records, and judicial investigation documents, it concludes that the prevalence of timber theft in the Mining Ural region stemmed from unresolved issues in state regulation of forestry relations and other problems, including unemployment, poverty, and inaccessibility to essential resources. The author argues that a significant portion of forestry law violations in the Ural region during the late 19th century can be characterized as social crime.

Analysis of the Effectiveness of Internal Control as Fraud Prevention in the Kupang City Government

This study aims to evaluate the effectiveness of the implementation of the Internal Control System (ICS) in financial management and Government Regulation (PP) No. 06 of 2008 as a fraud prevention measure. This study employs a qualitative descriptive approach. Primary data were gathered through questionnaire about internal control system, completed by relevant officials, which where supplemented by additional insights obtained from interviews. Meanwhile, secondary data were sourced from the Summary of Audit Results (IHPD) for the East Nusa Tenggara Province. Given the paucity of research on internal control-based auditing in the government sector and the rising instances of corruption in public financial accountability and operations, it is critical to delve deeper into this issue to investigate the effectiveness of internal controls in preventing fraud within the government. This study identifies the causes of compliance findings in the Financial Statements of the Regional Government of Kupang City for the 2023 Fiscal Year, analyzed them in relation to the effectiveness of the Internal Control System (ICS). The findings reveal that ineffective implementation of internal control is a significant factor contributing to compliance violations of regulations, which result in state or regional losses that require recovery.

Impact of tobacco smoking and alcohol consumption on the treatment efficacy among psoriasis patients: A study protocol.

Psoriasis is a common skin disease. With an in-depth understanding of psoriasis, small-molecule drugs and biologics are developed and used in clinical practice, but some patients still cannot achieve a satisfactory therapeutic effect. Tobacco smoking and alcohol drinking are proven to be factors affecting psoriasis. Still, evidence of the impact of tobacco smoking and alcohol consumption on the efficacy of psoriasis treatment is limited. This study aims to understand the prevalence of tobacco smoking and alcohol drinking among patients with psoriasis in Shanghai and to examine the association between tobacco smoking as well as alcohol drinking and the therapeutic effect in patients with psoriasis. We conducted a longitudinal observational study and recruited at least 500 psoriasis patients at Shanghai Skin Disease Hospital. In this study, patients with clinically diagnosed psoriasis vulgaris, aged ≥18 years, both males and females, with informed consent were recruited. However, patients with pregnancy, serious underlying disease conditions, communication barriers, and violation of medication regulations were excluded. Patients with psoriasis in this study receive a physical examination and case record form interview. The primary outcome indicator is the proportion of patients with PASI75 achievement at Week 8. In this study, we use SAS 9.2 software to analyze the data. This study has been reviewed and approved by the Institutional Ethics Review Committee of Shanghai Skin Disease Hospital in 2021 (NO. 2021-44). It has been registered in the Chinese Clinical Trial Registry (ChiCTR2200066403). Patient recruitment began in January 2021 and is proposed to be finished in December 2024. The findings in this study will provide evidence of how tobacco smoking and alcohol drinking impact the treatment efficacy among patients with psoriasis. Therefore, the implementation of tobacco control and alcohol abstinence benefit the improvement of treatment responses.

Land-legal aspects of applying of mediation in Ukraine

This article explores the land-legal aspects of applying mediation, a form of alternative dispute resolution, in Ukraine. It is established that mediation has deep historical roots and has evolved over the centuries into a modern tool for conflict resolution. Attention is given to the role of mediators in resolving disputes across various cultures and societies for thousands of years. It is noted that contemporary mediation, as an institutionalized process, emerged in the 20th century, particularly after World War II, becoming a tool not only for resolving interpersonal or community conflicts but also for business, labor, international, and even legal disputes. In Ukraine, it has been found that mediation began to actively develop in the early 2000s, when the need for alternative dispute resolution methods grew. These methods were aimed at reducing the burden on the judicial system and providing faster, more cost-effective conflict resolution. The adoption of the Law of Ukraine «On Mediation» in November 2021 marked an important step toward recognizing this process at the state level. The article provides an analysis of its provisions, emphasizing that this law still requires adaptation to the specificities of land relations. It is highlighted that mediation in land disputes can be applied in various situations related to the ownership, use, or management of land plots. The author identifies several prospective areas for the application of mediation in land legal relations, specifically: 1) boundary disputes over land plots; 2) land use procedures; and 3) violations of environmental regulations. The article stresses that mediation in land disputes in Ukraine has significant potential, particularly given the need to expedite conflict resolution and alleviate the pressure on the judicial system. It is established that many landowners and participants in land relations currently lack sufficient information about mediation as a dispute resolution tool or do not trust its effectiveness. The article asserts that mediation requires adequate support and cooperation with state institutions, which will also contribute to more effective dispute resolution.

SAFETY ASSURANCE TRIPPING OPERATIONS IN OIL AND GAS PRODUCTION

The article discusses the issues of industrial safety at the enterprises of the oil and gas industry, in particular during the performance of tripping operations. The relevance of the research topic is justified, based on the fact that this industry in our country (oil production) occupies one of the leading positions in the world, and all processes are accompanied by tripping operations, therefore, the issue of ensuring industrial safety remains relevant.The problems of the oil and gas sector and their impact on the drilling process, in particular, high wear of equipment and the human factor, were considered.The study focuses on non-compliance with occupational health and safety standards, as well as shortcomings in the risk management system that contributed to the occurrence of these emergencies. Rostekhnadzor data related to the distribution of industrial injuries were analyzed. Cases of violation of industrial safety regulations during tripping operations were considered, which led to severe traumatic injuries and fatal outcomes.Based on the analysis of regulatory requirements in the field of production safety of tripping operations, shortcomings were found, and recommendations were made for making changes based on the existing safety status at the facilities of such problems as equipment deterioration, the relevance of existing protective equipment.The second block is aimed at considering the technical features of the receiving walkways and identifying design imperfections during their operation.The article proposes a shock-resistant protective limiting device of its own design, which will contribute to improving the production safety of tripping operations when drilling wells. The use of this device will minimize the risks of damage to equipment and reduce the likelihood of emergencies. Due to its simplicity and the use of available materials, the device has high strength and durability, which ensures its reliable operation in conditions of increased loads and difficult climatic conditions. In addition, the introduction of such devices in production processes helps reduce the cost of repair and maintenance of equipment, as well as increase the overall efficiency of drilling operations by reducing downtime and unplanned shutdowns associated with incidents.

Tax illegality in the context of criminal and penal fiscalliability

Illegality is one of the conditions for a crime. This condition is the most important level of connections betweencriminal law and other branches of law. These relationships are weaker in terms of mala in se, which violates thebasic principles of interpersonal relations, while they are stronger in terms of mala prohibita, which violates detailednormative regulations. As a rule, this group includes tax crime, regardless of whether fiscal penal law orcommon criminal law is applied (the latter concerns VAT fraud and invoice forgery). In both cases, the basis forcriminal liability is a violation of tax law regulations (tax illegality). As a rule, tax law eludes the intuitive understandingof illegality (denial of legality). The main part of tax law provisions regarding the construction of taxesand the assessment of tax liability does not contain typical prohibitions or orders, but regulates the effects ofprivate law transactions, and the source of tax illegality will be the difference in views on the interpretation of theprovision between the taxpayer and the tax authority or administrative court. To the extent that the tax authoritydoes not issue a decision determining the tax liability (tax arrears), there is a presumption of the correctness ofthe tax declaration, which calls into question the authority of the criminal court to adjudicate a tax offense (to theextent that the statutory features of a prohibited act include incorrect declaration of tax).

Mendeteksi Kecurangan Laporan Keuangan Dengan Menggunakan Analisis Rasio Keuangan

The aim of this research is to test financial ratios as a tool for detecting fraudulent financial statements. This research uses the monitoring premise of agency theory to explain the association between financial ratios and financial statement fraud. Proxies for measuring financial ratios include four financial ratios, namely debt ratio, profitability, cash flow and accruals. Financial reporting fraud uses an occurrence-based proxy, namely a dummy for regulatory violations in sample companies. The samples tested were manufacturing companies registered on the IDX during 2016-2018. The results of this research show that empirically financial ratios are not yet fully capable of being used to detect fraudulent financial statements.

Smart tachographs application in monitoring and controlling the Operation of Vehicles and Drivers in „ITS“ Environment

ITS systems enable information transparency, manageability and improved response of the traffic system, so they have the epithet of intelligent. The application of ITS solutions on tachographs, as devices that record all the activities of truck and bus drivers, is defined in the ISO 14813-1:2015 Standard in the context of remote data transmission from tachographs. In view of the growing problems regarding violations of regulations on working hours and mandatory vacations for mobile workers, frequent manipulations and misuse of tachographs, as well as regarding the state of traffic safety and increasing environmental pollution, the EU has set stricter conditions in the field of driving these commercial vehicles in its regulations, in the manner of implementing the ITS system of smart tachographs, which brings significant benefits, especially in terms of the work of control authorities as entities that influence better compliance with regulations and the enforcement of legal regulations.

Securing Automated Intelligence: Challenges and Solutions in RPA and Generative AI Integration

Integrating Robotic Process Automation (RPA) and Generative AI can revolutionize business processes, enabling greater efficiency, scalability, and intelligent decision-making. However, this powerful combination also introduces various security challenges and impacts to governance that organizations must address to protect sensitive data and maintain trust in automation systems. As RPA bots increasingly interact with AI models, vulnerabilities such as unauthorized data access, malicious model manipulation, and improper handling of sensitive information become more pronounced. These risks can lead to cyberattacks, data breaches, and regulatory compliance violations. This paper examines the security challenges inherent in RPA and Generative AI integration, focusing on three key areas: data privacy, model integrity, and automation governance. We assess how improper configurations and lack of security oversight can expose these systems to exploitation. Furthermore, we explore solutions such as implementing robust encryption protocols, secure data access controls, and continuous monitoring of AI model behavior to detect anomalies. By presenting case studies and evaluating emerging best practices, we offer a framework for safeguarding RPA and AI systems, ensuring that automation remains a trusted and secure tool for organizations. The paper also discusses aligning security strategies with regulatory requirements and industry standards. This approach enables organizations to unlock the full potential of RPA and Generative AI while mitigating risks and protecting against evolving cyber threats.

Optimalisasi Pengawasan Bidang Pertahanan dalam Rangka Mewujudkan Transparansi Pada Sistem Pertahanan Negara

This study is motivated by the government's efforts to realize ideal national defense management by means of transparent supervision and control by a relevant government institution. Because, in the government environment, maladministration, and violations of laws and regulations are still found. The purpose of this research is to comprehensively understand external supervision in the national defense system, the formation of effective supervisory mechanism regulations, internal supervision in the national defense system, and reform of national defense institutions. The research method used is a descriptive analysis approach through literature study. Based on the results of the discussion, it is found that in organizing a good defense system, it is necessary to optimize the control mechanism by conducting effective supervision. This supervision is carried out by government agencies, both the House of Representatives of the Republic of Indonesia, the Inspectorate General within the Ministry of Defense of the Republic of Indonesia and the Indonesian National Army

Anthrax in the Russian Federation in 2023 or in other words, «the same old story»

Introduction. The current anthrax situation in Russia is characterized by instability. In 2023, there was an increase in the number of infection outbreaks compared to the long-term average (for five years). The aim of the study is to assess the epizootological and epidemiological situation regarding anthrax in the Russian Federation in 2023 and the reasons for its deterioration, and to analyze data from genomic epidemiological surveillance of this infection. Materials and methods. The information of the territorial bodies of Rospotrebnadzor on the investigation of anthrax outbreaks, reference materials about anthrax stationary hazardous areas and anthrax burials were used. The phylogenetic position of the identified Bacíllus anthracis strains and genomes structure were determined based on whole-genome sequencing data. Results. In 2023 anthrax outbreaks were registered in the Chuvash Republic — Chuvashia (1), the Tyva Republic (1), Tambov (1), Ryazan (1) and Voronezh (3) regions. 14 farm animals and 19 people fell ill. The infection of animals not vaccinated against anthrax, as well as vaccinated long before contact with the source of infection, occurred mainly during grazing in the territories of old (unregistered) anthrax soil foci. Human disease is caused by contact with sick animals during care, forced slaughter, cutting, transportation of carcasses and meat, cooking processing of contaminated meat and offal, and consumption of insufficiently heat-treated liver. 17 patients were diagnosed with a cutaneous form of anthrax, while 2 had an oropharyngeal form combined with a cutaneous form of the disease. In all cases, the genome structure typical of the B. anthracis species has been established. The phylogenetic relationship of B. anthracis isolates with B. anthracis strains previously isolated in Russia is shown. Conclusion. The reason for the trouble in anthrax in 2023 was a number of violations of veterinary and sanitary-epidemiological regulations against the background of the presence of soil foci of infection. Stabilization of the situation can be achieved only in full range of regulated preventive measures are constantly implementated. The results of molecular genetic typing of B. anthracis strains isolated during the epidemiologic investigation of seven anthrax outbreaks in the Russian Federation in 2023 allow us to conclude that they are of local origin and have a genome structure typical of the species. Genetic analysis of the isolated strains demonstrated the effectiveness of the developed wgSNP typing system in the epidemiologic investigation of outbreaks.

CAUSE (GROUND) OF OBLIGATION OF THE CONTRACT ON REPRESENTATION IN SPORT

In the law of the Republic of Serbia, the cause of contractual obligation has the significance of a general assumption of the validity of the contract. It represents an essential condition for the creation and survival of every contract. Accordingly, “every contractual obligation must have a permissible cause. The cause is impermissible if it is contrary to cogent rules, public policy, or good morals” (Article 51(1-3) of Law on Obligations). It is assumed that the contractual obligation has a cause, even though it is not expressed. The legal consequence of the non-existence or impermissibility of the cause is the nullity of the contract. The subject of interest in this paper is the consideration of peculiarities regarding the cause of obligation of the contract on representation in sports, which distinguish it from other types of contracts. For that purpose, special attention is devoted to the analysis a few characteristic cases of concluding contracts on representation in sport in contractual practice. It has been observed that existence of false (unreal) cause in the practice of formation of these contracts are not rare. Additionally, the unreal ground is, as a rule, the result of the will of the contractors themselves. The existence of a putative cause in contracts on representation in sports is difficult to imagine due to the mandatory written form prescribed by law. Therefore, the false cause in these contracts can be manifested in the form of a fictitious or simulated contract. The falseness of the ground is most often expressed in the form of a reduction or increasing of the obligations stated in the written contracts, compared to those that were actually contracted. It would be difficult to say that such payments, outside of legal payment flows, are an unusual phenomenon in modern sports. Considering the above, it is necessary to take a position regarding the solution of the exposed legal problem from the point of view of national legislation. On the ground of the rules contained in the legislation of the Republic of Serbia, the author concludes that the existence of an false cause results in the nullity of all contracts that were used in the simulation operation. Therefore, the sanction would consist in the absolute nullity of the fictitious, simulated and dissimulated contract due to the circumvention of legal regulations, the mutual confiscation of the object of performance due to violation of cogent regulations and public policy, as well as compensation for damage caused due to the violation of legally protected interests of bona fide third parties.

The Moral Element of Traffic Crimes in the Palestinian Legislation

This research aimed to investigate the moral element of traffic crimes in the Palestinian legislation. It mainly identified the legal framework regulating the moral element of traffic crime in its two forms: criminal intent and unintentional error. The research defined criminal intent and its presence in traffic crimes in the legislation in force in Palestine. It also explained the idea of unintentional error and its forms in traffic crimes in the Palestinian legislation. The descriptive analytical approach was used, and the results revealed that the punishment for committing crimes is linked to the moral element. Moreover, the moral element in traffic crimes has two forms: the intentional form represented by criminal intent, and the unintentional form represented by an unintentional error. The forms of unintentional error are represented by lack of caution, negligence, and violation of laws and regulations. They are consistent with the criminal and punitive provisions contained in the Palestinian Traffic Law.

Medical director presence and time in U.S. nursing homes, 2017-2023.

Federal regulations require all nursing homes to have a medical director, where medical directors oversee resident medical care and develop, implement, and evaluate resident care policies and procedures that reflect current standards of practice. This descriptive study examined medical director: (1) presence or absence and the amount of time spent from 2017 to 2023; (2) presence and time by ownership type; (3) variations in presence and time across states; and (4) overall CMS deficiencies for violations of medical director regulations. This study used federal Payroll-Based Journal (PBJ) data on staffing positions for the period of 2017-2023, along with federal nursing home ownership data and deficiencies data for 2023. More than a third of U.S. nursing homes (36.1%) reported zero medical director presence in Quarter 1, 2023. Medical director presence fluctuated between 2017 and 2023 with a decline over the past 4 years. Among nursing homes reporting a medical director, the medical director was on payroll for an average 36 min per day or 4.2 h per week per facility, and less than 1 min per resident day. Medical director presence and time varied significantly by ownership type and state. For-profit nursing homes reported a lower rate of medical director presence (61.4%) compared to non-profit (71.3%) and government (66.5%) nursing homes and reported that medical directors spent less time in the facilities. Facilities seldom (0.2%) receive regulatory deficiencies for medical director requirements. Though medical directors have a critical role in overseeing clinical care, some nursing homes report no medical director time and those that do report about 4 h per week. Together, these findings may indicate the need for improvement. More research is needed to understand these variations and the extent to which medical director regulations are being followed by nursing homes and enforced by regulators.

Ответственность пешеходов за ненадлежащее использование велодорожек

The relevance of the study lies in the fact that in the last few years, mainly in large settlements, the number of bicycle paths has been increasing, which means that the number of those who can use them for their intended purpose is increasing. There is no consensus among cyclists, especially experienced cycling enthusiasts, as well as professional cyclists, about the need for bike paths. However, according to the results of our survey of 5,462 cyclists, more than 80% of the respondents noted among the facts that do not suit them in the organization of traffic in relation to a bicycle, namely the lack of a properly organized bicycle infrastructure and, in particular, an insufficient number of bike paths. Given the low culture of pedestrians, who, in the presence of bike paths in a locality, become "rivals" of cyclists, the latter themselves are exposed to danger and expose persons walking along bike paths in violation of traffic regulations of the Russian Federation to it. This article is devoted to methods of preventing the risk of harm to road users in relation to the designated legal relations.

Causes of occurrence and ways of combating violations of customs rules

Violations of customs regulations by subjects of foreign economic activity and the smuggling of goods are pressing issues for the socio-economic development of Ukraine. The purpose of the article was to investigate the main causes of smuggling and to develop ways to prevent violations of customs regulations. The work analyses the statistics of customs violations and the volumes of smuggling, which are one of the factors in the significant shortfall of tax revenues to the budget. The method of generalisation was used to summarise the results of a survey by the Institute of Economic Research and Policy Consulting of foreign economic activity subjects regarding the impact of “grey import” problems and smuggling on their performance indicators. Using the chronological method and the analysis method, the chronological changes in the objects of smuggling were analysed according to criminal law, which affects the directions of customs authorities’ work in the customs control process. The study summarises the foreign experience of criminal liability for smuggling, indicating more severe punitive measures than in Ukraine. The volumes of cigarette smuggling and the budget revenue losses from such smuggling were analysed using the statistical method. The results of the analysis indicate that the volume of cigarette smuggling in Ukraine is one of the largest in Europe. The causes of smuggling are identified and can be divided into those related to the activities of customs authorities and those related to the legislative and executive bodies of Ukraine. The main ways to counter smuggling and reduce violations of customs regulations are substantiated, which should be systematic and comprehensive and not only involve the control function of customs authorities but also improve the socio-economic development indicators of the state. The practical significance of the results lies in summarising the causes of smuggling and customs regulation violations and developing proposals for their prevention, which can be used in the work of customs authorities and in the implementation of the strategic goals of the National Income Strategy

Journal Implications for the Decision of Sharia Economic Case Number 5K/Ag/2023

Islamic economics is experiencing a rapid expansion, which may lead to inevitable conflicts. In Indonesia, the religious court is the authorized legal institution designated to resolve financial disputes related to Sharia law. Religious courts are authorized to settle financial disputes related to sharia in accordance with Law No. 7 of 1989 regarding Religious Courts and Law No. 3 as of 2006. The aim of this study is to gain a deeper understanding of the resolution of default disputes through the Supreme Court's decision titled "Implications for Arguments and Considerations in the Decision on Sharia Economic Disputes Number 5K/Ag/2023". A descriptive qualitative method was employed to conduct this research. This methodology focuses on collecting data and conducting in-depth analyses to comprehend the studied phenomenon. The findings of this study indicate that the decision of the judex facti/mahkamah sha'riyah Aceh is in accordance with the law, and therefore the cassation petition filed by the appellant must be denied. Objective analysis shows that the case was handled lawfully, without any violation of legal regulations or principles.Keywords: Sharia Economic Law, Religious Courts, Case Law

Upaya Guru BK Dalam Membina Akhlak di SMK Muhammadiyah 04 Medan

This research aims to explore the efforts of Guidance and Counseling (BK) teachers in developing student morals at SMK Muhammadiyah 04 Medan, which is located in the Mesjid Raya Taqwa Block, Belawan Bahari, Medan Belawan, North Sumatra. This research uses qualitative methods with primary and secondary data. The results of the research show that the steps for moral development by guidance and counseling teachers include direct dialogue with students to solve problems, modeling by providing examples of good behavior, habituation by teaching commendable behavior, as well as providing advice and attention when students are affected by a negative environment. In addition, penalties are applied to violators of madrasa rules and regulations. Factors that influence moral development consist of internal factors, namely from the student's personality such as lazy behavior, and external factors which include the community environment, family, and unmet needs. This research reveals the importance of a holistic approach in moral development that involves direct interaction, role models, and attention to factors that influence students from within and outside themselves.