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Village-Owned Enterprises (BUMDesa) are business entities owned and managed by villages together with village communities with the aim of increasing independence, togetherness, and mutual cooperation. However, BUMDes still faces various technical and operational obstacles, especially in the preparation of good and correct financial statements. In fact, financial statements are official documents that contain information about the financial position of BUMDes in a certain period to provide an accurate and transparent picture related to BUMDes finances to stakeholders. This research aims to overcome this problem through assistance carried out by the Karanganyar Regency Dispermades with the PKM-HGR UNS PUSLITDESBANGDA Service Team. The method used is Participatory Action Research (PAR) which involves the active participation of all BUMDes elements during the mentoring process. This assistance aims to provide solutions to existing problems and create more effective, transparent, and sustainable management of BUMDes. After the implementation of this assistance, it is hoped that it can improve the professionalism of financial management, managerial skills, transparency and accountability, access to external financial resources, community empowerment, and the continuity and growth of BUMDes.

Dengue Hemorrhagic Fever (DHF) is transmitted through the bites of Aedes aegypti and Aedes albopictus mosquitoes. Efforts that can be made to reduce the incidence of dengue fever are through the 3M plus movements (draining, burying and covering) and carrying out preventive activities such as sprinkling larvicide powder, using mosquito repellent, and planting mosquito repellent plants. The aim of this community service is to increase public knowledge about recognizing and preventing dengue fever as an effort to prevent and control the disease. The activities were carried out at Padukuhan Nologaten, Caturtunggal Village, Sleman Regency, Yogyakarta Province in May-June 2024. The activities carried out include situation analysis, preparation, implementation, monitoring and evaluation, and analysis and reporting. The participants of this activity numbered 37 people with the majority aged 46-65 years (48%) and college education background (48%). The average level of community knowledge about the prevention and control of dengue fever before counseling (pre-test) was good (89%) and sufficient (11%) and after counseling, the level of community knowledge increased to good (95%).

The service partner is Mr. Aris Supriyadi's Batik Kartika Business, located in Bugel Hamlet, Tirtomoyo Village, Tirtomoyo District, Wonogiri Regency, which is facing the main problems of: 1) Low product innovation due to the lack of maximum development of batik designs that can contribute to competitiveness among similar products, 2) Lack of complete equipment that supports increasing the quantity and quality of production. The implementation of this activity program, using a mentoring and training approach; In this context, the training in question is to provide some knowledge of the batik production process, the development of designs that have local distinctiveness for seven tourist attractions, and transfer of experience in exhibiting regional superior products, especially batik as a promotional event and marketing improvement. The results of the activity are an increase in knowledge about design as one of the determinants of product competitiveness, and crafters have improved skills in making designs with local potential sources of ideas. Partners have been given additional equipment in the form of stoves for stamped batik, stamp tables, and equipment for boiling/removing wax in the form of kenceng. Improved marketing through assistance in the Wonogiren Batik Festival to commemorate the 82nd Anniversary of Wonogiri Square.  

Disturbances in the eyes of the elderly will cause disturbance which have an impact on discomfort and other disturbances in carrying out daily activities. The figure of the elderly is part of family members and community members whose number is increasing in line with the increase in life expectancy. The number of elderly people in Indonesia is increasing rapidly every year, so that Indonesia is expected to experience an “elderly population boom” in the early 2 decades of the 21 century as a result of the baby boom several decades ago. BPS projects that ini 2045 Indonesia will have around 63,31 million elderly or nearly 20 percent of the population. According to UN projections, the percentage of elderly Indonesians will reach 25 percent in 2050 or around 74 million elderly. This community service activity is a form of application in the optics and wave physics course. The purpose of this screening is to find out the description of eye refraction abnormalities and lectures can apply it to the community. The location for the screening was held in the Sei Agul area of  Medan, North Sumatera. The subjects were the ederly and the poor around Medan Barat District who ere suspected of having refractive errors. Screening was carried out using the Snellen Optotype and corrected using a trial lens. The implementation of this community service activity took place smoothly and efficiently. The results of the exmation of the elderly, which were almost large, were that the elderly were not found to have eye defects such as night blindness, cataracts or color blindness. This activity is expected to foster community motivation in carrying out their lives with the glasses provided by the lion clubs and remind them to carry out routine checks before experiencing cataracts.

A foundation is a non-profit organization operating in the fields of religion and education, with its primary funding coming from public donations in the form of alms and charity. Although it is not intended to generate profit, a foundation must still address financial aspects and prepare financial reports in accordance with applicable standards to ensure accountability to the public. Good financial management involves budgeting, cash flow management, expense oversight, transparent financial reporting, and financial report analysis. The main issue faced by Yayasan Cipta Solo Berbagi is ineffective financial management, with financial reports being simple ledgers and not compliant with ISAK 35 standards. The Pustapako community service team collaborated with Yayasan Cipta Solo Berbagi to address this issue through a series of activities, including focus group discussions (FGDs), training, and the implementation of a web-based accounting information system. The results indicate that by applying appropriate accounting standards and using a suitable accounting information system, the foundation can produce more transparent, accurate, and comprehensible financial reports. The foundation's management now has improved capabilities in financial management, enhancing donor and public trust. This program also opens opportunities for similar programs in the future with more in-depth material and long-term support programs for foundations.  Keywords: Non-profit foundation, financial management, financial reporting, ISAK 35, accountability, accounting information system, training, community service

An earthquake is a type of natural disaster which occurs due to the movement of tectonic plates. The time and location of an earthquake cannot be predicted, so people living in earthquake-prone areas should have good knowledge of earthquake disasters as capital in anticipating earthquake disasters. Various efforts need to be made to increase knowledge about earthquake disasters, one of which is through education. In the education sector, efforts to increase knowledge about earthquake disasters can be done through the integration of game-based learning in schools. One of the schools that is vulnerable to earthquakes is SMP Negeri 1 Polanharjo, Klaten Regency. This school is one of the schools that was affected by the earthquake disaster in Klaten Regency in 2006. The aim of this activity is to (1) increase knowledge about earthquake disasters through the implementation of game-based learning media (disaster SOS and puzzles) for social studies teachers and students at SMP Negeri 1 Polanharjo and (2) increase the capacity of teachers and students in dealing with earthquake disasters. The targets of this activity are social studies teachers and OSIS administrators at SMP Negeri 1 Polanharjo. The implementation method is through socialization and practice in using game-based learning media, namely disaster SOS and puzzles. The results of the activity showed that (1) the implementation of game-based learning media (disaster SOS and puzzles) can increase the motivation of teachers and students in studying earthquake disasters and (2) this media can increase the capacity of teachers and students regarding earthquake disasters.

The function of computers in government is seen from government activities that have begun to implement e-Government system, where each region, government agencies already have their own information system, or better known as e-Government. Implementation of e-government is certainly to improve service to the community. The use of computers at the level of village government is currently more focused on the use of Microsoft office programs both Microsoft word, excel and power point. This program is preferred for improvements in administrative services such as the making of invitations, certificates, letters of moving, APBDES, reports on financial statements and others. Thus it is natural that every village device capable of using Microsoft office program both Microsoft word, excel and power point besides important is also the basic operation of computer. The condition of the community in Jumantono district is classified as society whose level of education is increasing, so it has demand for high quality of service in various ways. In terms of the ability to handle administration and documentation of village data, the average is still classified as not yet maximal, as evidenced from the results of random observations of 11 villages in Jumantono district, it is known that the village administration system has not been all using computer equipment but still done manually, each village government has been equipped with a computer but the device can not be utilized optimally because not all village devices have the ability to operate it. this devotional activity is to provide understanding to the Village's tools in Jumantono district by equip themselves with computer skills in operating Microsoft Excel, and Microsoft Power Point, well to improve quality village administration so as to improve the effectiveness of services to the public. Microsoft Excel (MS-Excel) is the most popular and most widely used spreadsheet application program. Village Devices in Jumantono district is one part of government employees who also provide village administrative services to the community. Keywords: administration, Microsoft Excel, Microsoft Power Point

The main objective of the community service activity is to provide the partners skills on coconut waste processing technology to transform coconut waste into products with economic value. Through this transfer of technology activity, it is expected that new entrepreneurs will emerge. In addition, it is hoped that the targeted partners will be able to transfer their newly-gained skills to the neighboring communities, particularly to the Family Welfare Program (PKK) members and coconut farmer groups in Kohod village, Pakuhaji sub-district. The approaches utilized to solve the existing problems are transfer of technology method (science and technology) and entrepreneurship to generate value-added products. The activities of the Community Service Program are divided into three stages: preparation, implementation, and monitoring. The outputs of this activity are nata de coco, briquettes, and liquid smoke. All participants could follow the activities well. They were very inquisitive about the materials shown by the presenters. Follow-up activities were conducted after the participants partially implemented the knowledge presented by the Community Service Team. The purpose of the follow-up activities is to study the impact of this community service activity. As a follow-up, the participants were required to demonstrate the production process of nata de coco, liquid smoke, and briquettes from coconut shells. It is to ensure that the participants understand each stage in the waste processing of the products. Through the evaluation, it is found that in relation to coconut processing, the participants have shown improvement in their knowledge and skills. They have also realized that there are opportunities to increase their income. Around 85% of the participants responded positively to the knowledge and skills instilled by the Community Service Team.Keywords : nata de coco, liquid smoke, briquettes, coconut shells

This activity aims at empowerment and development of snack business based on local potency. Mitra is a group of Micro small and Medium Enterprises community of Ganesha (KUB Bahtera) Purworejo and culinary group of Angudi Laras Purworejo (KBU Satu Hati). There are 8 participants. Problems faced by partners include: Lack of marketing access, low production capability, low access to capital for funding, Low financial management capability and business accounting administration, Limited human resources marketing and Production. To solve these problems, the program solutions offered are: 1) Increased marketing access, 2) Improvement of product processing techniques, 3) Strengthening of loan access to various funding sources, 3) improvement of financial management and business administration, and 4) Strengthening Partnership. The method used is training and mentoring. The results achieved are: the increasing ability of participants in the field of online marketing, enhancement of capabilities in designing product packaging, increasing sales through the implementation of online marketing, and strengthening the partnership relationship between groups.Keyword: snacks, business groups, online marketing

Karang Taruna seen from the age factor is still young, they are still eager to move forward. No exception Karang Taruna Village Kampung Gebang Rt. 04 / Rw.17 Kaladahan Kadipiro. The problems that exist are the various socio-economic conditions, education, social status that exist in the members of Karang Taruna in Kampung Gebang, there are those who work, there are schools, lectures and many of them who have not worked even though they are actually ready to work Idle). The extension target is the members of youth group in Gebang village Rt.04 / Rw.17 Kadipiro Sub-District, Banjarsari District, Surakarta. The implementation method to overcome the problems of Karang Taruna in Kampung Gebang Rt.04 / Rw.17 Kalurahan Kadipiro, Banjarsari District Surakarta is to provide alternative solutions include: Counseling of small business management management system, extension of marketing and Entrepreneurship system, Counseling of financial management system. The results achieved from this community service program in Gebang Kalurahan Kadipiro are as follows: Increasing the motivation and ability of Karang Taruna in entrepreneurship, Improving the ability of Karang Taruna in managing the business, so it can develop well, Improving the ability of Karang Taruna in business management so that they will Know cash flow and can finally calculate the profit of his business, Improving the ability of Karang Taruna in terms of entrepreneurship, so they will be able to strategize and ultimately can be superior in choosing their business.Keywords: Marketing, Entrepreneurship, Financial management.

Children are an asset of the nation that needs to be well prepared, because the future of this country or nation is determined by the child or the young generation. Given this, then the legal protection of children is very important to do. Areas that need protection for children are religious, health, education, social and special fields. In order to realize or realize the protection of children, the Indonesian Child Protection Commission was established. The Commission has the duty to supervise the implementation of the protection and fulfillment of the Rights of the Child; provide input and suggestions in the formulation of policies on the implementation of Child Protection; Collect data and information on Child Protection; receiving and conducting a review of public complaints regarding violations of the Rights of the Child; Mediate the dispute over Child Rights violations; Cooperate with institutions established by the Community in the field of Child Protection, and report to the authorities on the alleged violation of this Law. " Keyword: Protection, child, law.

Character education is important in the content of the elementary school curriculum. The content of this curriculum can be constructed on local content subjects, in addition to conveying material as well as strengthening character according to local customs and culture. The development of character education that contains traditional values and local culture is important because it sees the reality on the ground that school children are very dependent on gadgets but are not used for educational activities, and in making decisions for the future they are still very dependent and centered on parents' decisions. So that the service team from the Unisri PPKn study program was motivated to provide workshops on the implementation of regional culture-based local content curricula. Methods Implementation of activities is carried out in the form of counseling and training in implementing a local content curriculum based on regional culture. The results of community service activities at SDN 01 Bumi Laweyan include teachers starting to carry out and apply local culture in daily learning activities such as greetings, greeting fellow friends, and with teachers using fine Javanese. Keywords: Regional Culture, Implementation, Character Education

Learning as a process of organizing the environment around students might meet the National Education Standards. Most educators in Surakarta City had minimal understanding of the assessment of learning outcomes. How was the technique of preparing the right assessment tool in measuring student learning achievement? Based on the situation analysis, the partner's problems were found, including the lack of understanding of educators in the form and technique of preparing appropriate assessment tools, as well as the limited ability of educators to translate assessment techniques into digital form. The proposer's solution was through training, namely first training, designing the preparation of good item items, and providing strategies for composing good item items by paying attention to validity, level of difficulty, discriminating power, and reliability. The second training is monitoring the preparation of item items as well as strengthening the concepts and skills of item analysis techniques as well as assessment tool techniques with the assistance of digital media. The result of the implementation was that the activities run in an orderly manner according to the plan and according to the targets set. From this activity, it could be concluded that there was an increase in the competence of educators in developing digital-based assessments of learning tools after being given training.

In order to encourage taxpayer compliance, the Directorate General of Taxes issued a tax administration system that utilizes technology, namely e-Form. This study aims to obtain evidence regarding the implementation of the use of e-Form in reporting Individual Taxpayer Annual Tax Returns. The analysis method used in this study is an empirical analysis method by obtaining information by collecting data. The results of this study show that the implementation of the use of e-Form in reporting individual taxpayer tax returns at the Ni Made Rianingsih Consultant Office provides many conveniences for taxpayers. The implementation of e-Form as a new breakthrough is expected to be able to provide excellent service to the community so that it can increase state tax revenue optimally.  

Community Reading Center (TBM) as a means for children to learn is one of the programs formulated by the government to build a learning community by increasing children's interest in reading. However, it isn’t all TBM are able to support this purpose due to existence of conditiions facing it, as experienced by TBM Al Bayun in Bandasari Village. Therefore, in the Unpad’s PKM (Integrated KKN-PPM) activity, it is generally intended to assist the village government in carrying out one of its tasks, while specifically intended to help the management of Al Bayun TBM to become a child learning facilities. The Model chosen for the implementation of its activities is the quadruple helix collaboration. While the method of activity is in the form of assistance, counseling to the community related to literacy, and technical guidance in managing TBM. PKM can be held as planned and generally, the set of activities in TBM management can be carried out properly. This is inseparable from the collaboration between the government, universities, publishing business actors, and civil society.  The four collaborating parties can play their respective roles so that the aims and objectives of PKM activities can be achieved. This success also shows that with collaboration, the problems faced are more likely to be handled and all limitations can be completed

Public transportation is one of the transportation media that is very necessary for the community and the government to minimize the use of private transportation as well as congestion that is becoming more and more common in big cities in Indonesia. The use of public transportation is carried out by the government through State-Owned Enterprises (BUMN) and Privately-Owned Enterprises (BUMS) through land, sea and air transportation. Public transportation in the past 1 (one) decade has become the main center of attention for the central and regional governments in order to minimize the accident rate on public transportation and make various policies to protect passengers and their heirs if unwanted things happen. So far, many students do not know the responsibilities of carriers in public transportation, therefore it is necessary to do community service in the form of outreach to increase the understanding of MA NU Mranggen students regarding the responsibilities of carriers in public transportation. This service is carried out by means of lectures and direct questions and answers and evaluation by distributing questionnaires before and after the activity is carried out. This service is carried out by an implementation team consisting of 1 (one) chairperson, and 2 (two) members. The implementation team is lecturers at the Faculty of Law, University of Semarang who are competent in mastering material regarding the responsibilities of carriers in commercial transport. The results of the dedication which took the theme of the rights of persons with disabilities, based on an average increase of 70.0%.

The problems faced by partners are in the form of teacher Civic teachers in Pacitan Regency had difficulties in preparing individual learning tools. Therefore, the Citizenship Learning and Education Research Group conducted a workshop on developing Learning Objective Flows and Teaching Modules with the help of Assessment Applications. The purpose of the service is to improve the teacher's ability to develop learning designs. The service method used is in the form of a workshop with a blended learning model. Implementation is carried out in five stages, namely identifying the characteristics of workshop participants, preparing materials, creating digital classes and the necessary platforms, carrying out offline and online workshops, evaluating workshop results. The result of the service is that after attending the workshop, the teacher can make ATP and modules according to the criteria. while additional outputs are in the form of publications in online media and community service videos.

The World Health Organization (WHO) as an agency of the United Nations, noted that in Indonesia, traffic accidents are the third leading cause of death after coronary heart disease and tuberculosis (TB). It is recorded that around 1.2 million people die each year in traffic accidents. Traffic accidents are the leading cause of death for adolescents, aged 15 to 29 years. Of this number, 73% are dominated by teenage boys. The number of traffic accidents among adolescents can occur due to several factors, one of which is the lack of understanding of adolescents about the laws and regulations governing traffic problems. In Indonesia, there is a law that regulates traffic, namely Law no. 22 of 2009. An understanding of the substance of the Traffic Law is deemed necessary for teenagers, especially for those who are still in high school. Therefore, this activity is one of the means to minimize the death rate among teenagers caused by traffic accidents, by increasing the knowledge and understanding of teenagers about Traffic laws. It is hoped that a better understanding of the Traffic Law, can reduce the number of traffic accidents among teenagers. Broadly speaking, the implementation method in this activity can be divided into three stages, first, namely pre-activity which includes licensing activities, surveys, and program preparation. Second, implementation starts with giving questionnaires before and after lectures and lectures. Third, evaluation, which includes the preparation of reports. The results of this activity showed an increase in the understanding of service participants regarding the Traffic Law and the forms of violations regulated in it. Keywords: Traffic Violations, Sanctions, Traffic and Highway Laws, Youth  

Increasing public awareness of increasing local wisdom products is in line with activities to preserve nature, this has made the trend of an environmentally friendly lifestyle very popular and increasingly spreading to various business sectors. One of the products of local wisdom, namely batik, in the development of a relatively new manufacturing technique, ecoprint batik is contemporary batik. One of the batik ecoprint SMEs in Boyolali is Srikandi SMEs precisely in Dohohudan Ngemplak Boyolali. This  SMEs can be categorized as a start-up business managed by housewives in Donohudan Village. The local village government strongly supports SMEs activities in the hope of improving the standard of living of the community during the Covid 19 Pandemic like this. Community roles and contributions are needed in economic empowerment. The result of the activity is the implementation of community activities in developing skills in managing Srikandi's SMEs management activities in growing their performance productivity through SMEs management training (entrepreneurship, simple financial management, marketing strategy and e-commerce). This activity is expected to increase the competitiveness of SMEs Srikandi (batik ecoprint) with similar SMEs. The activity was carried out for one week, the training participants gave positive and enthusiastic responses to developing these batik products Keywords: MSME, Ecoprint, management  

The purpose of this service is to find out how the legal protection for victims of domestic violence according to Law no. 23 of 2004 concerning the Elimination of Domestic Violence and what are the obstacles or obstacles that arise in the implementation of protection for victims of Domestic Violence (KDRT). The method in this community service is by means of lectures and discussions. Legal protection for victims of domestic violence is very much needed because all forms of violence, especially domestic violence are violations of human rights and crimes against human dignity and forms of discrimination. Victims of physical-psychological violence, sexual and neglect experience suffering and losses, so it is necessary to protect the rights of victims to obtain justice. The obstacle or obstacle that arises in the implementation of protection for victims of domestic violence is that domestic violence is often not reported to the police, because victims feel ashamed to open up household problems to other parties. family