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: The research results dissemination program is one of the technology transfer activities to the community, which is in line with one of the visions of the University of Lampung, namely planning, implementing, controlling and evaluating research and community service to improve the quality of education and community welfare. Drying pineapple fruit is a technique for processing fruit into fruit chips using a frying process that is carried out using low pressure, almost the same as a vacuum. The output targets of this research results dissemination program are (1) improving skills in processing agricultural fruit, (2) increasing the productivity of agricultural products (3) building effective partnerships and collaboration between universities and community groups, (4) developing collaborative empowerment pattern through assistance in the transfer of skills, capital and wider marketing access. The methods used in empowerment are based on business feasibility, product availability, product economic value, availability of managing human resources, technology, financial aspects and social impacts.

Financial Accounting Standards for Entities Without Public Accountability are standards for preparing financial reports for MSMEs with the aim of making it easier for creditors and investors to view financial reports so that MSMEs can get loans to increase capital and make their business more advanced. The implementation of the preparation of financial statements by UD. X is not in accordance with the financial statements based on SAK ETAP. The purpose of this study is to find out (1) What are the obstacles faced by UD. X in compiling financial reports based on SAK ETAP (2) What are the impacts of not compiling financial reports based on SAK ETAP (3) Implementation of financial statement preparation at UD. X. This research uses qualitative method with case study method. The techniques used for data collection are interviews, observation, and documentation. The results of this study are (1) Lack of human resources so that they cannot prepare financial reports properly and correctly (2) Owners do not understand the importance of financial statements properly so they cannot make the right decisions (3) Recording of financial statements is recorded simply, not yet based on SAK ETAP.

In this chapter, we also discuss how human capital can be utilized in an organization. We show the important role of social and technological capital and how it can be attracted, developed, and maintained. We also discuss the role of technology in leveraging human resources. By discussing relatively simple means of using technology, such as email and networks where individuals can collaborate via personal computers. We also discuss more advanced uses of technology, for example advanced Management Systems. In the final section we also discussed the increasing importance of protecting a company's intellectual property.

In the contemporary landscape of globalization, small and medium-sized enterprises (SMEs) face escalating challenges in navigating international markets. This research purpose to explore the pivotal role of human capital in propelling the internationalization of SMEs, particularly through the lens of digital marketing. The research methodology involved document analysis to understand global market dynamics and the key role of human capital in optimising digital marketing for international expansion. The main results show that investment in human capital development and digital capability enhancement are key factors in the successful internationalisation of SMEs. The findings provide an in-depth understanding of how SMEs can effectively utilise their human capital in the face of increasingly complex global market challenges. Overall, this article concludes that the integration of strong human capital with digital marketing strategies can contribute significantly to the successful internationalisation of SMEs and has important implications for the future development of SMEs in an era of globalization.

Human resource management is very important for companies in managing, organizing and utilizing employees so that they can function productively to achieve company goals. Labor or employees are very important human resources in a company, because without employees the company cannot run well. Employees are the main capital for the company. As, employee capital needs to be managed to remain productive. Therefore, company leaders must be able to encourage them to remain productive in carrying out their respective duties, by continuously increasing the morale of their employees. So that the company can maintain employee loyalty in order to achieve company goals.

Gradual changes in time change the perspective and behavior of human life. The development of global capitalism and consumer culture has led individuals or teenagers to a style of hedonism that is oriented towards materialistic concepts or pleasure because of material things. This research uses qualitative methods with a literature study approach. The result of this discussion is that contemporary era hedonism is very different from Epicurean hedonism. Hedonism in Epicurus' view is oriented towards spiritual pleasure as a balance to material pleasure. Christian teenagers who orient themselves towards contemporary hedonism will enter the area of ​​attachment, while teenagers who self-reflect and pursue spiritual pleasure will be free from attachment, living in happiness in simplicity.

The establishment of BUMDes basically aims to increase village productivity and ultimately improve the community's economy. The existence of BUMDes in villages, if managed well, can also contribute to a large increase in Village Original Income (PADes), including in Sanur Kaja village. However, the management of village funds for BUMDes in Sanur Kaja village has problems, namely competition between village-owned enterprises and customary-owned enterprises. This research generally aims to create a BUMDes management strategy in Sanur Kaja village so that it does not come into contact with business entities owned by traditional villages. This research use desciptive qualitative approach. Research data was collected using observation, interviews and documentation. From the research, it was found that, technically, the implementation of BUMDes policies in the formation aspect could be implemented well. This can be seen from the process of establishing BUMDes in Sanur Kaja village because administratively it has fulfilled the requirements in the applicable regulations. Factors that support the implementation of BUMDes policies include the size and objectives of the policy, resource support in the form of capital, communication between organizations, social conditions of the community and disposition. The factors that hinder the implementation of BUMDes policies are human resources, the absence of an appropriate strategy, and the character of the implementing agent.

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

Human resources are the most important capital and wealth in every human activity, meaning that a company cannot function properly without human resources. Employees have a role as planners, implementers and supervisors who always play an active role in realizing company goals. The success of a company greatly influences the performance of its employees, because employee performance is a very important starting point for the success of the company. This research aims to determine the effect of work discipline and leadership on employee performance with work motivation as an intervening variable at PT. XYZ This research design uses a quantitative research design. The population and sample size in this study were all 68 employees of PT XYZ. The data source used is primary data in the form of a questionnaire. The measurement scale used is the Likert scale. The data analysis technique used is Partical Least Square (PLS) with SmartPLS 3.2.9 software. The research results show that; work discipline, leadership, and motivation have a positive and significant effect on performance; work discipline and leadership have a positive and significant effect on motivation; and work discipline and leadership have a positive and significant influence on performance which mediates motivation.

aim of this research is to find out the influence of capital, HR performance, the role of government and technology on the development of MSMEs in West Ungaran District. The population used in this research is traders who have MSME businesses whose business locations are in the West Ungaran District area who are domiciled in the Ungaran District area. The population was taken using data from BPS Semarang Regency in 2020, from this population a sample of 278 MSME traders in 2020 was obtained. West Ungaran District. This research method uses quantitative methods. The results of this research are that business capital, human resource performance, the role of government and technology have an important role in the development of MSMEs in West Ungaran District.

This qualitative research aims to investigate the intricate interplay between intellectual capital, human capital, AI integration, and tax incentives concerning company growth. Employing a holistic approach, the study conceptualizes a comprehensive model to understand the dynamic relationships among these variables. Through purposive sampling, data are gathered from a diverse range of companies across industries. Utilizing thematic analysis, the data is systematically scrutinized to unveil patterns and insights. Preliminary findings suggest that intellectual capital and human capital serve as crucial drivers, augmented by the strategic integration of AI and favorable tax incentives. The study contributes to a nuanced understanding of the factors influencing company growth in the contemporary business landscape.

This study aims to examine the integration between Islamic education financing and national policies in order to achieve Sustainable Development Goal (SDGs) No. 4 on quality and inclusive education. Using an Islamic normative approach, national education policy analysis and human capital theory, this study explores the relationship between the financing principles in QS. Al-Mujadilah verses 12-13 and Law No 20 of 2003 on the National Education System. The research method used is descriptive qualitative with literature analysis techniques that include the study of Qur'anic interpretations, policy documents, and concepts of human capital theory. The results show that Islamic education financing, which is based on the principles of justice, equity, and sustainability, has great potential to support national education policies in improving access and quality of education in Indonesia. The principles of zakat, waqf and sadaqah as Islamic financial instruments can be optimized to close the gap in access to education, especially for marginalized groups. This research recommends a stronger synergy between Islamic financing principles, national education policy, and the human capital approach in order to realize inclusive and quality education in accordance with SDGs goal No. 4.

Villages have the opportunity to develop the potential they have had since the birth of the Law on Villages. Optimizing the potential of the village is used for the benefit of the village community. The aim of optimizing village potential is to improve the life of the village community. The aim of establishing Village-Owned Enterprises (BUMDes) is one of the government's efforts to stimulate the village economy. BUMDes is expected to become a locomotive for village economic movements that can improve the welfare and reduce poverty of village communities. In order for this goal to be achieved, BUMDes need to be managed professionally so that they can compete and develop well. BUMDes in Gandasari Village, Bekasi Regency. BUMDes receives full support from the local village government. BUMDesa Gandasari Village has limited human resource capabilities. The limitations of existing human resources are the ability to report financial results from operational activities carried out. The Community Partnership Program (PKM) aims to provide financial management methods that were previously manual to become systematic and digitalized. The output of the activities carried out is that BUMDes administrators understand the Bumdes administration system and accounting/bookkeeping and have the ability to create BUMDes Financial Reports in the form of simple accounting, namely creating daily cash books, balance sheets, profit and loss reports and systematic, digital-based capital change reports.

Indonesia as an archipelagic country has very high resources in the fisheries and marine sectors, where these resources become weapons in improving the welfare of the people in particular and become capital in national development patterns. However, poverty is still an icon for fishermen. The income of fishing fishermen can be said to be different from other types of business because the fishing business is uncertain, where the income fluctuates and speculates, which can lead to the growth of poverty. The aim to be achieved in this research is to reveal and analyze things that influence the income of capture fisheries fishermen. Meanwhile, the author took the explanatory descriptive method as the research method. Data collection came from 100 fishermen respondents with discussion of fishermen's profiles in the form of age, education, family responsibilities, experience and length of time at sea.

MSMEs play an important role in national development, especially in absorbing labor,equalizing income, regional economic development, increasing non-oil and gas exports, and increasing gross domestic product (GDP). Challenges often faced by MSME economic actors include limited working capital, low human resource capacity, and low mastery of science and technology, resulting in generally uncertain business prospects.The development of training programs for Micro, Small and Medium Enterprises (MSMEs) is carried out systematically using consultation methods, production discussions and mentoring.

With thousands of islands and long beaches, Indonesia is the largest archipelagic country in the world. With this geographical diversity, there is a lot of potential in the maritime sector, including abundant marine resources. Indonesia's maritime affairs greatly influence its history, culture and economic progress. There is no doubt that Indonesia's rich maritime resources must be utilized properly so that they can become a sustainable resource for the country's future. The method used is library research. Specific characteristics that are used as a basis for developing research knowledge include; This research is confronted directly with the data or text presented, not with field data or through eyewitnesses in the form of events, researchers only deal directly with sources that already exist in the library or ready-to-use data, as well as secondary data used. The results obtained are: To ensure the sustainability of its rich and important maritime sector, Indonesia can utilize its rich maritime traditions as capital to achieve sustainable economic growth and preserve the marine environment. Indonesia has the opportunity to build a generation that is aware of the importance of maintaining the sustainability of marine ecosystems and local wisdom as an important cultural heritage.

The purpose of Islam education is to form Muslim personal that develop spiritual, physical, emotional intellectual and social potensials. It does not only produces good citizens but also covers the formation of a complete human capital in terms of religious and worldly life. In addition, The goal of Islamic education not only to produce good person but also the persons who that can meet the needs of the world and life in the hereafter. The main focus of this article is about the development of Islamic Education in Malaysia include the type and level of education, and education policy in contemporary this era.

Humans need language to be able to convey things to other living creatures. Each language reflects the unique worldview and understanding of the community that uses it. Language can be in spoken or written form. Written language has grammar and spelling rules that must be followed to ensure clear and consistent understanding between the writer and the reader. This research aims to analyze language errors found in public places and correct them based on appropriate grammatical rules. The descriptive qualitative method was chosen in carrying out this research so that knowledge and theories obtained through searching books, electronic books and journals are needed. Qualitative descriptive research analysis is directed at gaining knowledge or theory about research through journals and books. The method in this research also explores written material through literature review. This research uses data sourced from writings at the PKU Muhammadiyah Karanganyar Hospital and Kartini Karanganyar Regional Hospital and then analyzed according to applicable linguistic rules. Spelling analysis in this research uses EYD V and KBBI as references. Based on the analysis carried out, there were errors in writing non-standard words, italics, capital letters, writing the affix di-, and punctuation.

Telkomsel is the leading provider of cellular telecommunications services in Indonesia based on market share. At the end of March 2008, Telkomsel had 51.3 million subscribers, which based on industry statistics represents an estimated market share of almost 51%. Telkomsel provides GSM cellular services in Indonesia, nationally via the dual band GSM network 900/1800 MHz and internationally via 288 international roaming partners in 155 countries (at the end of 2007. The aim of this research is to analyze the company's condition by looking at the financial ratios that describe company performance and analysis of the company's optimal capital structure. The data in this research is secondary data originating from the Central Statistics Agency, the Agency for the Application and Assessment of Technology, the Directorate General of Posts and Telecommunications and the Directorate General of Telematics Applications, Department of Communications and Information Technology. Data used in This research is data about the condition of the cellular telecommunications industry in Indonesia which includes expenditure, infrastructure, customers, human resources (labor). Data was taken from company condition reports (annual reports) PT. Telkomsel, PT. Indosat , and PT Excelcomindo for the quarterly period 2005-2008.

Community participation in environmental protection is a very important and main component so that the living environment where humans live is safe, comfortable and provides prosperity for humans. Ambon City is the capital of Maluku Province. Ambon City consists of several sub-districts. It can be seen that in recent years the Ambon city forest environment and residential areas have experienced several fires which resulted in destruction and damage to the environment along with buildings and structures as well as loss of life. This is what happened in South Leitimu District, Sirimau District, Nunaniwe District. The cause is indicated by the low level of community participation in protecting the environment. This can be seen from human negligence or negligence, deliberate human actions, human carelessness. The aim of this community service activity is to increase public knowledge and understanding through educational and socialization facilities in order to reduce to a minimum the damage and destruction of the environment along with the loss of life.