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The change of the curriculum to the Independent Curriculum made the National Exam (UN) officially change to the Minimum Competency Assessment (AKM). The evaluation carried out in the National Assessment consisted of reasoning ability using language (literacy), reasoning ability using mathematics (numeracy), and strengthening character education. Despite the lack of significant improvement in Indonesia's literacy, numeracy, and science skills rankings over the past 18 years, the country consistently ranks in the bottom 10 in PISA test results. Facing the current Independent curriculum, teachers must be able to teach based on literacy and numeracy skills, because this is the indicator in AKM and PISA-based assessments. If teachers master literacy and numeracy skills, then teachers can convey materials related to literacy and numeracy clearly and correctly for students. Teachers are expected to innovate to develop student competencies through various lessons through student-centred teaching. This Community Service is a community partnership program in collaboration with SMKN 3 Lhokseumawe. Service activities are by providing material on literacy and numeracy-based learning. During the service program, teachers are given knowledge about literacy and numeracy, the form of questions, and the number of percentages of questions in the AKM, which are useful for strengthening teachers' literacy and numeracy.

Competition in the business world has become increasingly intense, compelling business actors to establish competitive advantages in order to survive and boost sales. Among the strategies that can be implemented is to enhance service quality while offering competitive prices. This study aims to analyze the services provided to buyers as partners by KIA consultants and to investigate the impact of these services on customer satisfaction. The method employed is quantitative descriptive, utilizing a survey technique to sample the population, with a questionnaire as the primary tool for data collection using a Likert scale. The targeted population consists of buyers or visitors at KIA dealerships located in Bogor, Jakarta, and several other areas. The sample in this study comprises 90 respondents. The results indicate that the service quality variable has a significant impact on customer satisfaction, with a t-test significance value of 0.000, which is less than 0.05. Conversely, the price variable does not influence customer satisfaction, with a t-test significance value of 0.298, which is greater than 0.05. Additionally, both service quality and price collectively affect customer satisfaction, with an F-test significance value of 0.000, which is also less than 0.05.    

This research aims to determine the implementation of campaign finance audit procedures and evaluate their conformity with applicable quality standards.  The case study was conducted at the Public Accounting Firm (KAP) Luthfi Muhammad & Partners. The data source was obtained from interviews with partners, the head of the audit implementation team, and members of the campaign fund auditors of KAP Luthfi Muhammad & Partners.  The research results showed that KAP Luthfi Muhammad & Partners did not make direct visits to the clients concerned when collecting the required reports and supporting evidence because it was done via the SIKADEKA website. At the stage of auditing campaign funds, KAP Luthfi Muhammad & Partners has referred to KPU regulations and applicable audit standards. Namely PKPU No. 18 in 2023.

Based on the official announcement from the Financial Services Authority (OJK) as the regulatory body, the Public Accounting Firm Anderson and Partners was issued an administrative sanction in the form of a one-year suspension of their registration from the date the letter was issued. The ethical violations committed by Public Accountant Anderson Subri from Anderson and Partners highlight the importance of applying professional ethics in the audit process of financial statements. This case also demonstrates the critical need for compliance with OJK regulations for registered Public Accountants and Public Accounting Firms. One of the key violations involved non-compliance with regulations regarding the conformity of transactions with applicable laws, which could lead to potential errors in the presentation of financial information. Ethics serve as a moral guide that ensures external auditors perform their duties in accordance with professional standards. This case underscores that adherence to professional codes of ethics is a crucial aspect for public accountants    

Based on the official announcement from the Financial Services Authority (OJK) as the regulatory body, the Public Accounting Firm Anderson and Partners was issued an administrative sanction in the form of a one-year suspension of their registration from the date the letter was issued. The ethical violations committed by Public Accountant Anderson Subri from Anderson and Partners highlight the importance of applying professional ethics in the audit process of financial statements. This case also demonstrates the critical need for compliance with OJK regulations for registered Public Accountants and Public Accounting Firms. One of the key violations involved non-compliance with regulations regarding the conformity of transactions with applicable laws, which could lead to potential errors in the presentation of financial information. Ethics serve as a moral guide that ensures external auditors perform their duties in accordance with professional standards. This case underscores that adherence to professional codes of ethics is a crucial aspect for public accountants.

Micro, Small, and Medium Enterprises (MSMEs) in Indonesia still face various challenges, including access to markets and the lack of skills in utilizing digital technology to expand their market and increase income. With the rise of the digital era, the use of digital technology and e-commerce can be a solution for MSMEs to enhance their competitiveness and expand their market. As consumer behavior shifts towards online shopping, technology-based marketing strategies can become a key driver in boosting the sales of MSME products. E-commerce offers opportunities for everyone to introduce products or services with unlimited marketing reach. Therefore, business organizations must be adept at identifying effective marketing opportunities in the digital era that are both cost-efficient and impactful. The main focus of this community service project is to increase the market share and sales turnover of MSME products in Bugangan Village, Semarang City, through appropriate marketing strategies. The stages of this service begin with preparation. In this stage, the community service team conducts site visits and initial field observations to assess the conditions and challenges faced by the partners directly.  Then, the preparation of materials to be delivered follows. The team prepares materials that are tailored to the needs of Bugangan Village. The third stage is socialization and implementation. As a result of the activities, 20 MSMEs in Bugangan Village, Semarang City, gained knowledge about online or digital marketing, product photography, content creation with Canva, Google My Business, and setting up e-commerce accounts.

This community service activity (PKM) was carried out with partners, namely the Rawa Panjang UMKM Forum. The problem faced by the Rawa Panjang Village UMKM Forum is the lack of understanding and knowledge of the importance of business legality. Out of the 400 members, only around 40% have business legality. While the remaining 60% do not have business legality. This community service activity aims to improve the knowledge and expertise of partners in promoting NIB online on the official OSS (Online Single Submission) website. The implementation of PKM activities consists of three stages, namely the preparation, implementation, and evaluation stages. The recapitulation analysis shows that the material presented is in accordance with the needs of the partners. In addition, it shows that this training also has an impact on increasing the knowledge and expertise of members of the Rawa Panjang UMKM Forum

This research evaluates the effectiveness of socialization and law enforcement regarding underage electric bicycle riders, and provides recommendations for improvement. The study results show that current outreach programs are not yet effective in reaching the main audience, namely children and teenagers. This is caused by budget limitations, lack of support from stakeholders, and limited communication media. A lack of understanding among parents and young drivers as well as a lack of information at the school and community level exacerbates this problem. Law enforcement also remains weak and inconsistent, largely due to a lack of strict supervision and regulation, as well as a lack of understanding among law enforcement officials. In terms of regulations, Law no. 22 of 2009 does not yet specifically cover electric bicycles, which require updating to reflect the latest technology. The evaluation shows a mismatch between existing regulations and practice in the field. To improve this situation, it is recommended to increase outreach through educational programs in schools, partnerships with the media, drafting special regulations for electric bicycles, revising the Traffic Law, and increasing law enforcement with special training for law enforcement officers. It is hoped that these steps will create a safer and more orderly environment for electric bicycle users, as well as reduce the risk of accidents

The existence of micro businesses for a country is important and is an indicator for assessing societal civilization. In reality, the current conditions in society are that there are still many micro business actors who do not know and have not registered a business permit, one of which is the residents of Kilasah Village, Kasemen District, Serang City. This can happen because of the lack of literacy regarding business legality and the benefits of NIB. So under these conditions, tum PkM provides assistance in making NIBs to MSMEs in Kilasah Village as a solution to the problem of not developing their businesses. The implementation of PkM goes through four stages, namely the observation stage of partner problems, the preparation stage, the implementation stage which contains providing education and motivation for registering business legality, as well as filling out the NIB form directly to the MUI. The result of this activity is that through the mentoring program for making NIB business legality, MSME actors in Kilasah Village understand NIB and understand the benefits of legality of their business. Through the mentoring program for making NIB business legality, MSME actors in Kilasah Village understand and can practice the steps and flow, as well as procedures for making NIB. The results obtained prove the success of the PkM team in helping assist MSMEs residents of Kilasah Village in creating Business Identification Numbers (NIB) that can develop their businesses with standardized products.

Hydroponics as an urban farming model is very meaningful to the community, including the Inkiya Farm business in Bajubodoa village, Maros district. There are several obstacles in the production of lettuce vegetables in hydroponics that are run so that they experience fluctuations, by natural disturbances causing plant damage and even crop failure (wilting or dying), limited space, drought resistance and less than optimal growth which is generally experienced because 100% using the NFT system. The implementation of Bell-Siphon on Ebb Flow system hydroponic technology is an alternative solution that is cheaper, environmentally friendly, space saving and more optimal plant production. The Bell-Siphon unit driving the tidal system is simply assembled, placed in a hydroponic container.  This science and technology application activity results in additional knowledge for partners on how to build or assemble a Tidal System with Bell Siphon to increase the amount of production, reduce the risk of crop failure, and the potential for better production of lettuce plants. The activity resulted in at least 6 units of Ebb-Flow hydroponics in containers (tubs) with various media, installation and training for women members of the partners. Sustainability of implementation is expected at Partners as well as at the household scale in each member who has received training.

This research examines the implementation of musyarakah contracts in the Islamic banking system in Indonesia. The main focus of the study is to analyze the implementation mechanisms, challenges faced, and development strategies of musyarakah contracts. Using a qualitative approach with a descriptive-analytical method, this research combines primary data from in-depth interviews with Islamic banking practitioners and secondary data from literature studies. The results show that although musyarakah contracts have great potential in realizing economic justice, their implementation still faces several obstacles, including operational complexity, risk management, and limited public understanding. This study finds that most musyarakah practices are in compliance with sharia principles, but still require improvements in aspects of risk sharing and loss management. The proposed development strategies include enhancing education, strengthening regulations, product innovation, and technology utilization. In conclusion, optimizing musyarakah contracts requires collaborative efforts from various stakeholders to overcome challenges and harness its potential in promoting fair partnership-based economic growth.

This activity is to improve the skills of micro, small and medium enterprises (MSMEs) in product photo documentation, as well as their skills in editing product photos for online marketing purposes. MSMEs are expected to be able to publish product photos that are well documented and have high publication value. Product photos can visually represent the unique attributes of an entity, such as its shape, philosophy and color, to characterize the entity. This entity can be an institution, company, product, or something similar. Typically, a photo has an underlying ideology that is used to depict a product. Usually, a photo has a different idea and concept that differentiates it from other brands. The product photo optimization training activity received several requests from participants aimed at increasing MSME business marketing efforts through social media. Therefore, partners must develop program activity strategies that can meet the specific needs of MSME players, especially those who have not yet fully used social media to optimize their product photos

This study aims to examine the strengthening of teacher competencies among student teachers participating in the Field Experience Practice (PPL) at SMKN 1 Sangatta Utara, which is a partner school of STAI Sangatta. The background of this research is based on the importance of teacher competencies in the era of Education 4.0 and the strategic role of the PPL program in equipping prospective teachers with adequate pedagogical, professional, social, and personal competencies. The research employed a qualitative approach with a phenomenological method, utilizing interviews, observations, and documentation as data collection techniques. The results of the study indicate that the PPL program at SMKN 1 Sangatta Utara is effective in developing the four key competencies of prospective teachers: pedagogical, professional, social, and personal. This competency strengthening includes the ability of students to design student-centered learning, develop communication skills, and integrate technology into teaching. This research is expected to contribute to the improvement and development of the PPL program in the future and serve as a reference for other higher education institutions in preparing competent and adaptive prospective teachers in the digital era.

This research aims to determine the implementation of campaign finance audit procedures and evaluate their conformity with applicable quality standards.  The case study was conducted at the Public Accounting Firm (KAP) Luthfi Muhammad & Partners. The data source was obtained from interviews with partners, the head of the audit implementation team, and members of the campaign fund auditors of KAP Luthfi Muhammad & Partners.  The research results showed that KAP Luthfi Muhammad & Partners did not make direct visits to the clients concerned when collecting the required reports and supporting evidence because it was done via the SIKADEKA website. At the stage of auditing campaign funds, KAP Luthfi Muhammad & Partners has referred to KPU regulations and applicable audit standards. Namely PKPU No. 18 in 2023.

This service aims to improve the knowledge and skills of Tempe small and medium-sized enterprise (SME) entrepreneurs in effectively managing their businesses and enhancing competitiveness. This service activity is carried out through a series of workshops, motivational training, and group mentoring. The community partners involved in this project were the Tempe SMEs located in the Pejuang neighborhood, Bekasi. The results of this service showed a significant improvement in the knowledge and skills of the Tempe SME entrepreneurs after participating in the training and mentoring sessions. They successfully enhanced their business performance, expanded market access through digital marketing, and formed a group or association of Tempe SMEs to share knowledge and support each other in addressing business challenges. This initiative positively contributed to the welfare and local economic growth by strengthening the Tempe sector as a key pillar of the economy in the Pejuang neighborhood

The success of a hospital in carrying out its functions is marked by the results of quality service. In order for this to be realized, a hospital should be managed professionally by competent human resources and the availability of supporting facilities and infrastructure. One of the factors that influences the success of a hospital is good service quality. Quality health services are health services that can satisfy every user of health services. Another problem faced by partners is negative views of nurses, such as being rude, unfriendly, or unprofessional, which still often appear in the community. When friendliness and attention are absent, a climate of discomfort and reluctance to interact is created, resulting in suboptimal service. Health service providers, in addition to having professional ethics, also need to have good "manners" or etiquette in providing services to service users in this case patients or their families. The importance of the manners possessed by health workers in supporting service quality at Kardinah Hospital, Tegal City because health workers are the spearhead of services provided by the hospital to customers. The success of a hospital in carrying out its functions is marked by the results of quality service quality, one of which is the service provided by health workers

One of the causes of stunting and wasting problems in toddlers is a lack of nutritional intake over a long period of time. Stunting is caused by malnutrition in the womb and usually begins to appear when the child is two years old. One effort that can be made is to increase knowledge about nutrition and good eating patterns. Adequate nutritional intake does not have to be expensive, and fulfilling adequate food intake is very important for women before marriage. This is because women will be mothers who educate and raise children. Mothers have an important role in choosing food for the family, so knowledge about nutrition is very important. The aim is for the community or target partners to know in advance about the problems that exist in the target location and to introduce solutions to the partner's problems. In this activity, there is education or counseling for mothers of toddlers and cadres about stunting and how to control it. The method used is a demonstration of making local food products as an alternative snack for toddlers. The activity was attended by 34 mothers of toddlers in the Wanaraja Community Health Center area.  The stages carried out from start to finish are an assessment of the local food potential of the local area, a cooking demonstration for making PMT and an evaluation of implementation. The results of the activity showed that 34 mothers of toddlers who took part in the training implemented the creation of local food PMT menus in their respective places. Community health centers need to create a continuous training schedule so that cadre mothers are more motivated to make PMT menus from local food.

The banking industry has a very important role in a country's economy. One of the things related to the banking sector is operational activities towards the environment. The increasing environmental damage that occurs is a form of human indiscipline in managing natural resources. Therefore, efforts that banks can make to implement environmentally friendly practices in their operational activities are green banking by considering the 5P aspects, namely People, Planet, Partnership, Peace and Prosperity. Even though banks do not contribute directly to environmental pollution, sectors that carry out business activities cannot possibly operate if they do not have capital to finance their operations and one of the financial institutions that provides capital in the form of financing is banks. So, indirectly banks play an important role in environmental sustainability. This research aims to investigate the impact of green banking on financial inclusion and the growth of Islamic banking in Indonesia. The data analysis method employed is the Seemingly Unrelated Regression (SUR) method. The research approach is associative/quantitative, utilizing secondary data obtained and processed from annual reports and sustainability reports available on the official websites of the respective companies. Additionally, references from scientific journals and previous studies on selected Islamic banks are used. The sample includes PT. Bank Central Asia Sharia Tbk, PT. Bank KB Bukopin Syariah Tbk, PT. Bank Mega Syariah Tbk, PT. Bank Muamalat Indonesia Tbk, PT. Bank Panin Dubai Syariah Tbk, and PT. Bank National Retirement Savings Account Sharia Tbk, covering the period from 2019 to 2023.

This Community Service Activity is carried out for MSME Actors in Regency/City in Jambi Province. The preparation of company financial reports is carried out in a certain period. Usually companies make financial reports when their company's accounting period enters the end. This accounting period is determined by each company. Some are done at the end of the year, some are done every few months. Through the Simple Financial Report Preparation Training, it is hoped that it will help MSME partners manage their business financial reports. And will increase Capability, namely improving the Recording of Financial Reports and Transactions manually to be fast and accurate. Hopefully, with this preparation training, you will gain insight, knowledge and understanding of the basics of proper financial management and including how to make a budget.

The aim of this research is to find out the strategies used to increase sales of broom sticks from palm fronds based on the SWOT method. To find out what indicators were studied in the research on marketing strategies for broom sticks from palm fronds using the SWOT method. This research uses a quantitative method where in When data collection is carried out using the Quantitative method, a questionnaire will be distributed containing indicators related to the SWOT method. Meanwhile, in data processing, data analysis will be carried out using quantitative methods, namely in the form of calculating the weight of the values ​​obtained in the questionnaire distributed to the marketing department in the MSME Business Partners. From the results of data processing, it was found that the Internal Factor Analysis Summary (IFAS) of strength and weakness factors had a score of 2.99 and the External Factor Analysis Summary (EFAS) above obtained a score of 2.79. From the matrix above, it is known that IFAS is in cell II and EFAS is in cell IV, which means that the strategy will refer to growth or development.