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The partners for this community service activity are UMKM which are engaged in goat slaughtering. One of the problems faced is that the process of removing goat skin is still manual, that is, it still uses human labor, where using human power for the goat skinning process requires less efficient time. Therefore, these UMKM really need a touch of technology related to the goat skin removal method to overcome the problems of UMKM engaged in the business of slaughtering goats and selling goat meat. Therefore, in community service activities, goat skin pulling machines will be handed over to partner entrepreneurs, namely MSMEs. Mak Ngat at the Rasmala market in the Srondol Wetan housing complex, Banyumanik sub-district, Semarang city. Impact After using a goat skin pulling machine for Mak'Ngat UMKM, the goat skinning process is more economical, namely when done manually it can skin 12 goats in one hour, but when done using a machine, 12 goats can be done in 15 minutes and this number has increased drastically

Instilling the morality of respect through Islamic Religious Education PAI is an effort to accustom students to respecting others. Instilling this morality of respect aims for students to respect not only teachers or parents, but also friends, the environment, and social values ​​that exist around students. SMA Negeri 2 Nuhon is a place of service. The form of activity is instilling the morality of respect through student participation in PAI learning which goes through the following steps, namely, surveys and coordination with partner schools, developing strategies, and implementing strategies. The results of the service show that most students have implemented the morality of respecting friends and the environment. This instillation needs to be carried out continuously so that it becomes a culture in schools.

Ponorogo is one of the areas where the majority of people like to consume tempe. Tempe is a local product dish that is favorite of the Ponorogo People. The village of Bangunrejo is one of the villages where many of its residents produce tempe, one of which is Mr. Aji's “Tempe Balap”. Tempe balap still maintains the quality of tempe with a leaf wrapping system, but thus the branding of Tempe Balap is not known by many people. The mentoring program carried out by the service team is aimed at helping the people of Bangunrejo Village in improving MSMEs and improving the quality of sales and competitiveness of the community. The method used is Environmental Scanning (ES) with a Thematic approach. The existence of ES as a management strategy so that it can optimize the potential possessed by partners. The intended partners in this program are Tempe MSMEs in Bangunrejo Village. The results of the mentoring carried out during this program show that the potential possessed by Tempe Balap can be optimized by introducing products massively to the public through the existing product growth up branding so that it has an impact on increasing purchases after the presence of branding labels in tempeh packaging. From this stage of service, strategic factors can emerge to develop the potential of local tempe products, as well as the results of monitoring and evaluation are able to bring out a significant development impact of the profits obtained by Tempe Balap MSMEs.

Entrepreneurship plays a crucial role in economic growth, especially for small and medium enterprises (SMEs). One of the main factors for entrepreneurial success is the effective implementation of the marketing mix. This paper discusses the concept of the marketing mix in entrepreneurship by highlighting the 4P elements (Product, Price, Place, Promotion) which have evolved into 7P with the addition of People, Process, and Physical Evidence. The discussion includes the implementation of the marketing mix, strategies for facing business challenges, and its impact on competitiveness and business growth. This study highlights how entrepreneurs can optimize marketing elements through product innovation, value-based pricing strategies, the use of digitalization in distribution, as well as social media-based promotion and marketing technology. Additionally, this paper reviews various challenges in the implementation of the marketing mix, such as limited capital, intense competition, and changes in consumer behavior, as well as adaptation strategies through guerrilla marketing, strategic partnerships, and data-driven approaches. The findings in this study indicate that the application of a flexible and innovative marketing mix can enhance business competitiveness and sustainability. By understanding the relationship between the marketing mix and entrepreneurship, entrepreneurs can develop more effective marketing strategies to face the ever-evolving market dynamics.

Community Service is the application of science and technology carried out at the state-owned enterprise (BUMNeg) Rajuno Hitipori in Negeri Rutong, Ambon City, as a partner fostered by Ambon State Polytechnic. The objective of this community service activity is to enhance the accounting knowledge of BUMNeg administrators and business unit managers and to provide an easy and adequate financial reporting system for BUMNeg business management.The method used is participatory action research in the form of training and mentoring for the preparation of financial reports for BUMNeg administrators and business unit managers using financial report preparation guidelines. The results achieved include BUMNeg administrators acquiring accounting knowledge and skills and being able to utilize the Excel for Accounting application provided for financial reporting.

Community Service is the application of science and technology carried out at the state-owned enterprise (BUMNeg) Rajuno Hitipori in Negeri Rutong, Ambon City, as a partner fostered by Ambon State Polytechnic. The objective of this community service activity is to enhance the accounting knowledge of BUMNeg administrators and business unit managers and to provide an easy and adequate financial reporting system for BUMNeg business management.The method used is participatory action research in the form of training and mentoring for the preparation of financial reports for BUMNeg administrators and business unit managers using financial report preparation guidelines. The results achieved include BUMNeg administrators acquiring accounting knowledge and skills and being able to utilize the Excel for Accounting application provided for financial reporting.

This paper examines the implementation of the value of ta'awun (cooperation) in the process of collecting the Qur'anic manuscripts during the time of the companions as an inspiration for the development of an inclusive and equitable sharia economy. The collection of the Qur'anic manuscripts was a collective effort involving the companions, qira'at experts, and writers of revelation to maintain the purity of revelation and prevent division of the Muslim community. The value of cooperation reflected in the process is in line with the basic principles of sharia economics such as distributive justice, empowerment of the community, and inclusiveness. By using the library research method with a descriptive analysis approach, this study found that the application of the value of ta'awun can strengthen sharia economic practices through a fair partnership model and investment oriented towards collective welfare. In addition, this value also encourages the creation of an economic system that is not only based on efficiency, but also on ethics and sustainability. Thus, this study provides a conceptual contribution in linking Islamic traditions with contemporary economic practices, creating a harmonious ecosystem between spiritual values and material goals.  

There has been no measurement of potential income tax revenue 21, for taxpayers who are Gojek and Maxim driver partners in Jayapura City. So the purpose of the study, to measure the potential tax revenue of PPh 21 driver partners in Jayapura City. The research approach is quantitative, it is known that the research population is ± 981, the sampling method of variance data technique, the sample size is 203 respondents divided by 82 Gojek respondents and 121 Maxim respondents. Instruments and data collection methods, using a questionnaire there are 11 indicators with 30 statements. Data analysis methods through descriptive statistics: application of minimum, maximum, average, median, besides forming proportions to understand data contributions. Research findings, income PPh 21 Gojek driver partners amounted to IDR.132,140,600,-/year and Maxim IDR.206,459,200,-/year for the potential revenue of Jayapura City Government. The implication of the research is that the Jayapura City Government already has evidence of scientific findings of PPh 21 potential, there is a legal basis for taxation to state that driver partners are taxpayers. So that in the future the policy of extensification of Income PPh 21 will be carried out immediately, to support the contribution of taxes to PAD in Jayapura City.

The lack of physical activity levels at school is one of the factors causing the low degree of student health. Based on this problem, the purpose of implementing community service with the socialization method of health sports is to improve the health status of students at Madrasah Aliyah Al Muhtadin Arso VI Keerom Regency. Partners in this community service are students of Madrasah Aliyah Al Muhtadin Arso VI Keerom Regency, totaling 30 students. One day of socialization and filling out the Global Physical Activity Questionnaire (GPAQ) questionnaire with a strong reliability value of 0.67 to 0.73. Through socialization and measurement of physical activity levels, it was found that students were dominant in the moderate category (76.67%). The community service team hopes that after the socialization of health sports, students can be motivated to exercise and do physical activity both at school and in the community

Business development, especially in the culinary industry. UMKM Kirantea is one of the businesses in the culinary sector that uses SWOT analysis to develop its business strategy. As part of this research, a SWOT analysis was carried out to determine the position of UMKM Kirantea in the culinary industry and identify strengths, weaknesses, opportunities and threats related to processing and developing its business. Based on the results of the SWOT analysis, UMKM Kirantea can continue to develop, but a combination of SWOT analysis is needed, such as implementing SO strategies, one example of which is expanding cooperation networks and networking with stakeholders (associations, restaurants, hotels) holding event activities in various regions, strategies WO, one example is increasing cooperation and networking with suppliers and partnerships with medium and large scale industries as well as using local or regional events as a promotional tool, ST strategy, one of which is maintaining affordable prices and quality-controlled materials to face competition and WT strategies, such as developing an online marketing platform to remain competitive amidst competition.

Paralegals play a crucial role in providing access to justice, particularly in legal aid provision and legal empowerment for communities. In this context, the role of paralegals is essential in bridging the gap in legal access, especially in areas that lack sufficient numbers of advocates. Bubalango Village in Sumalata District, North Gorontalo Regency, faces limitations in access to information and legal understanding, which hinders the community from obtaining the legal assistance they need. Therefore, the Faculty of Law at the University of Gorontalo organized a paralegal training program to enhance the community’s capacity in providing basic legal aid, educating citizens about their rights, and strengthening networking and partnerships with legal institutions and the government. The training includes topics on the Indonesian legal system, citizens' rights, paralegal ethics, and practical skills in drafting legal documents and mediation. It is hoped that this training will strengthen access to justice and build a more inclusive legal system at the village level

Abstract, In recent years, there have been challenges faced by MTs Al Abraar in an effort to improve student learning outcomes, especially in creating creative and innovative learning. The partners involved in this program are teachers at the Al-Abraar Tandem Hilir Private Middle School, Hamparan Perak District, where the main problem experienced by partners is the lack of knowledge in using IT in creating creative teaching materials. Therefore, the solution offered is to provide training in creating creative teaching materials to improve teachers' knowledge and skills in creating, using and optimizing the use of Canva. The location for implementing this program has been discussed with partners, namely at the Al Abraar Tandem Hilir Private Middle School located at Jln. Listrik Emplasmen Tandam Hilir I, Hamparan Perak District, Deli Serdang Regency, North Sumatra. This program consists of stages of preparation, implementation, monitoring, and evaluation. In implementing this service, the team implemented the in-house training method. In the implementation of the training, the community service team provided tutorial materials on the use of Canva which would be carried out for 2 meetings (2 meetings per material) and carried out alternately with a duration of 120 minutes each. Training activities on this were carried out on August 8-9, 2024 offline with lecture methods, direct training, discussions and questions and answers. The results of this activity can be seen that the participants of the activity can recognize and can create creative teaching material designs using Canva and its supporting features and are used in teaching. The sustainability of this program can be measured by the existence of teaching materials made using Canva.

The objective in this study involves demonstrating the importance in the role of Islamic economic units in eradicating accounting illiteracy, because the adoption of specific basics can enhance transparency and contribute to improving the level of financial reporting, which enhances confidence between investors and customers and thus facilitates decision-making and enables shareholders through informed decisions based on accurate financial information provided by those units, which achieves sustainable economic development and enhances the ability of those units to adapt to economic and social variables as The adoption of these units of Islamic accounting standards based on the principles of Islamic Sharia will help enable individuals working in these units and stakeholders to understand the principles of Islamic accounting and associated standards and then direct them towards correct investment decisions, this research used the deductive approach in the theoretical side and the inductive approach in the practical side by preparing a survey list for a sample of workers in Islamic economic units as well as investors and stakeholders, as the sample included 70 forms that were analyzed statistically. Using the SPSS program, it was concluded that there is a role for the adoption of Islamic economic units of AAOIFI  standards in the eradication of accounting illiteracy and its reflection on investment decisions, and the research recommends the need to pay attention to important methods and procedures in promoting accounting literacy in Islamic economic units through the organization of workshops and training courses for employees.Establishing educational curricula commensurate with their needs, cooperating with educational institutions, and preparing partnerships with universities and institutes to provide specialized educational programs to support this field, as accounting literacy in Islamic economic units needs integrated efforts based on activating Islamic accounting standards, which contributes to achieving sustainable development and enhancing economic performance.

The Nurul Iman taklim council congregation has a desire to fill other activities besides daily routines with useful activities if possible to increase family income. Seeing the impact of MSG which has become a reasonable partner, there are other alternatives as flavoring, the abundance of oyster mushrooms on the market and a stable price are raised in this service activity. The goal is none other than to provide new science and skills about the natural flavoring of oyster mushrooms. The service method is carried out by FGD, socialization, demonstration and evaluation. Based on the results of the mentoring activity, a survey poll was obtained with 6 questions for the assisted partners, after the completion of this activity, 18 assisted partners expressed their agreement with the satisfaction of this service activity, the remaining 3 people answered yes

The Nurul Iman taklim council congregation has a desire to fill other activities besides daily routines with useful activities if possible to increase family income. Seeing the impact of MSG which has become a reasonable partner, there are other alternatives as flavoring, the abundance of oyster mushrooms on the market and a stable price are raised in this service activity. The goal is none other than to provide new science and skills about the natural flavoring of oyster mushrooms. The service method is carried out by FGD, socialization, demonstration and evaluation. Based on the results of the mentoring activity, a survey poll was obtained with 6 questions for the assisted partners, after the completion of this activity, 18 assisted partners expressed their agreement with the satisfaction of this service activity, the remaining 3 people answered yes

The research aims to identify the impact of applying the European distinction model through nine criteria (Leadership criterion, Strategy criterion, Human Resources criterion, Resources and Partnership criterion, Operations and Services criterion, Customer Results, Employee Results, Community Results, Business Results) on sustainable quality management through its dimensions (continuous improvement, customer focus, creativity, adaptation, transparency, social responsibility). The research was applied in the General Company for Electrical and Electronic Industries in Baghdad/Iraq, which prompts the search for excellence by knowing the impact of the European distinction model on achieving sustainable quality management. The researchers relied on the descriptive analytical approach, and the study sample amounted to (197) individuals. The researchers relied on the statistical program (SPSS.v.29) and the statistical program (AMOS.v.26) to analyze the study data statistically, to help test the study hypotheses. After conducting the necessary statistical analyses and testing the study hypotheses, the study reached a set of results, the most important of which is the existence of a significant impact of applying the European distinction model on sustainable quality management.

Gold savings is a type of savings in the form of gold measured in grams, which can increase or decrease over time. The balance of gold savings can be exchanged for gold bars based on the number of gold grams in the account, such as 1 gram, 2 grams, or multiples thereof. The purpose of this gold savings socialization is to provide in-depth knowledge and understanding to housewives about the benefits of gold savings as an investment tool. The service partner consists of 20 housewives from RT 08 RW 15, Meteseh Village, Semarang City. The community service method includes preparation, implementation, evaluation, and reporting. The preparation phase involved gathering information, determining the theme, and organizing the material for the activity. The implementation of PKM involved providing education through lectures, Q&A sessions, discussions, and simulations on gold savings knowledge. The evaluation phase consisted of administering pre-test and post-test questionnaires and preparing a final report. The results of the Community Service implementation, based on the evaluation of pre-test and post-test for the housewives of RT 08 RW 15, showed an improvement in knowledge and understanding of gold savings, from 36.25% in the pre-test to 66.75% in the post-test.

Pesticides are used to control pests in farming and plantations, so that agricultural and plantation production can increase. However, the use of pesticides can have a negative impact on the environment and the health of farmers. In fact, it causes poisoning and disease, both acutely and chronically. Farmers are the main work that the community is engaged in in Borisallo Village, Parangloe District, Gowa Regency and is a PKM partner and is a UMI Assisted Village. PKM activities are: (1) Counseling on negative impacts on health due to the use of pesticides, (2) Sanitary inspections and inspection of pesticide content in clean water sources such as wells, (3) Provision of PPE in the form of masks and gloves in spraying pesticides on farmers in Borisallo Village. This activity is funded by the UMI Waqf Foundation. The results of the implementation of PKM (1) Health counseling due to the use of pesticides on farmers in Borisallo Village, (2) Then continued with  sanitary inspections and examination of pesticide content in clean water sources such as wells (3) Ended with the provision of PPE in the form of masks and gloves that can be used when spraying pesticides on farmers. It is recommended to have regular health checks on farmers, regular inspections of clean water sources, and technical guidance on how to manage and spray pesticides safely and healthily.

Fostered partners are partners formed by KKN group III students in Rato Village, Bolo Subdistrict while business actors are those in the village of Rato with the type of business, namely typical regional snacks. This activity aims to provide knowledge to fostered partners and also business people in Rato Village about business ethics that partners need to have in doing business. The method offered to partners / SMEs is in the form of education / socialization using LEAFLETS which are carried out door to door. The material provided in the leaflet includes a discussion of (1) the role of ethics in doing business for MSME actors, (2) the benefits of doing business for MSME actors, (3) the application of ethical principles in doing business in financial, marketing, production and HR activities. The results of this activity show that flower pangaha MSMEs are very enthusiastic in listening and discussing during the activity. In addition, it can provide knowledge about ethics in running a business.

Numeracy is not only the responsibility of mathematics teachers, but also the responsibility of all non-mathematics teachers, namely teachers who teach subjects other than mathematics. The approach needed is cross-subject numeracy. Based on the results of interviews with partner schools, it was obtained that teachers in these schools still have minimal knowledge about numeracy literacy and numeracy reinforcement in non-mathematics lessons. The solution offered is to provide reinforcement of numeracy literacy materials and provide reinforcement of non-mathematics or cross-subject numeracy literacy materials so that non-mathematics teachers can also improve students' numeracy in subjects other than mathematics. The implementation mechanism consists of 3 main stages, namely the planning stage, the implementation stage, and the evaluation stage. Evaluation of program implementation is measured from the increase in participants' knowledge from pretest to posttest and the participant's response questionnaire to this activity. Based on the results of the community service, it can be concluded that this activity makes a good contribution to increasing the knowledge and understanding of SMP Terpadu Darul Dakwah teachers regarding cross-subject numeracy literacy and examples of learning activities to strengthen numeracy literacy in subjects other than mathematics. The number of participants who experienced an increase in score from pretest to posttest was 100%, meaning that all participants in the activity experienced an increase in knowledge. In addition, it can also be seen from the average pretest of 48 and the average posttest of 75.5. The overall process of implementing this activity went well and smoothly. This activity also received a positive response from the participants with a score percentage of 90.25%.