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Freedom of expression is a fundamental human right, yet it is not absolute, as it may be restricted under certain conditions in accordance with international law, such as the protection of reputation, national security, and public order. In Indonesia, this right is guaranteed by the 1945 Constitution of the Republic of Indonesia and its derivative regulations. However, the rapid development of information and communication technology has reshaped the landscape of public discourse. The digital space, while facilitating easier access to and dissemination of information, also presents challenges, including hate speech, misinformation, cyberbullying, and the potential for criminalization due to ambiguous regulations.To respond to these challenges, the Regional Board of Nasyiatul Aisyiyah (PDNA) Semarang organized a community service program in the form of a public dialogue titled “Freedom of Speech: Between Rights and Risks” on August 9, 2025, at the Hall of the Central Java Provincial Archives and Library Service. This activity was carried out through a participatory approach by academics who are also members of PDNA, together with the PDNA Semarang board. Two speakers were presented, Dr. Mochamad Riyanto, S.H., M.Si., a legal expert from Universitas 17 Agustus (Untag) Semarang, and Aris Mulyawan, Chair of the Alliance of Independent Journalists (AJI) Semarang. The dialogue produced three main findings: first, the need for legal awareness so that freedom of expression does not lead individuals into legal problems; second, the importance of digital literacy to reduce the spread of hoaxes and hate speech; and third, the urgency of building safe digital spaces through collaboration among communities, media, and educational institutions. The discussion emphasizes that freedom of expression in the digital era must be understood as both a right and a responsibility, requiring a fair regulatory ecosystem and continuous digital literacy enhancement

English literacy at early childhood is a crucial foundation for language development, cognitive growth, and academic readiness. TK Desa Bagi 01, despite its high academic achievements, faces several challenges in teaching English, including a busy daily schedule, limited learning time, and restricted access to interactive learning media. This community service program was designed to address these challenges by introducing English literacy to young learners in a creative and engaging manner while simultaneously enhancing teachers’ skills in employing interactive and contextually relevant teaching media. The program employed several methods: observation of current teaching practices, planning and development of creative learning media such as flashcards, posters, storybooks, and puppets, implementation of learning activities through play-based approaches, and evaluation of student and teacher outcomes. The results indicate a significant increase in student enthusiasm, active participation, and comprehension of basic English vocabulary. Teachers also demonstrated improved creativity and confidence in using various teaching media to support literacy learning. This program shows that English literacy can be effectively fostered in early childhood using simple, locally relevant, and sustainable media. Furthermore, it highlights the importance of teacher development in enhancing the quality of English learning in rural school contexts. Overall, the initiative provides a practical model for integrating interactive English literacy education in early childhood settings with long-term potential for rural education improvement.

This study examines the revitalization of the Qur’anic Education Center (TPA) in Mekar Jaya Village, which had ceased operating due to the loss of its main teacher and limited volunteer support. Using a Participatory Action Research (PAR) approach, the program engaged community members, volunteers, religious leaders, and parents in collaborative efforts to restore regular Qur’an learning activities and strengthen the TPA’s function as a vital center of Islamic education. The intervention led to increased student participation, including the return of former learners and the enrollment of new participants, as well as improved learning motivation through active engagement and parental support. This collaborative revitalization not only revived essential Islamic learning for children but also fostered sustained community involvement, highlighting the critical role of volunteers and local leadership in sustaining nonformal religious education. The model developed through this initiative provides practical implications for other rural communities seeking to maintain and strengthen Islamic educational institutions.

The Community Service Program (KKN) is the answer for students to face these challenges. Elementary school students' awareness of saving is still relatively low. Many students prefer to spend their pocket money on momentary desires rather than saving it. This condition indicates that financial literacy in children is still limited. The main objective of this socialization activity is carried out with an approach that is appropriate to the age of elementary school children, for example, such as games, simulations, or simple counseling. By using such methods, students not only understand the concept of saving, but also have a desire to do it. In addition, this socialization activity instills an attitude of independence and discipline. The socialization program was held as an effort to provide insight and instill awareness to students of Elementary School 014662, Gunung Melayu Plantation Village, Rahuning District, Asahan Regency, and was attended by students in grades 4, 5, and 6 regarding the benefits of saving. To facilitate student understanding, the team demonstrated the practice of saving by using piggy banks and money as concrete examples. After students received material on the importance of saving, the activity continued with a quiz session to increase enthusiasm and test their understanding of the newly presented material. The socialization of the love of saving program, carried out through the Community Service Program (KKN), has proven to be effective in fostering understanding and awareness among elementary school students about the importance of saving from an early age.

The POSEIDON 2025 program is a community service initiative focused on enhancing environmental resilience and improving the welfare of coastal communities in Kalijaga Hamlet. The program began with a series of surveys aimed at identifying environmental conditions, social dynamics, and the main issues faced by local residents. The survey results revealed rapid sedimentation, accumulated waste along the coastline, and seawater intrusion that rendered groundwater unfit for consumption. Based on these findings, several solution-oriented activities were designed, including the installation of a water filter in the mosque, seminars and socialization on the functions and conservation of mangroves, the planting of 100 mangrove seedlings, the restoration of the Community Hall with the addition of an environmental-themed reading corner, and a beach clean-up activity. The program was carried out over three days with the involvement of local residents, students, academics, and social organizations. The implementation results showed an increase in public awareness of the importance of protecting mangrove ecosystems and coastal cleanliness, improved access to clean water, and enhanced environmental literacy among children. This program demonstrates that interdisciplinary collaboration and active community participation play a vital role in achieving sustainable and resilient coastal development.

Corporate Social Responsibility (CSR) programs represent a form of social and environmental accountability implemented by companies as a contribution to sustainable development. In the context of PT PLN Indonesia Power UBP Barru, CSR implementation is realized through community-based economic empowerment initiatives focusing on Micro, Small, and Medium Enterprises (MSMEs), particularly the Cahaya Bulam Bakery MSME. This study aims to assess the level of community satisfaction with the quality of CSR program implementation using the Community Satisfaction Index (IKM) approach as stipulated in the Regulation of the Minister for Administrative and Bureaucratic Reform (Permenpan RB) No. 14 of 2017. The research employed a quantitative approach with a survey method involving all program beneficiaries. Data were collected using a questionnaire with a four-point Likert scale covering 20 assessment indicators, including program relevance, community participation, communication, innovation, and sustainability. The findings reveal that the CSR program of Cahaya Bulam Bakery achieved an IKM score categorized as “Excellent,” with a conversion value of 94.13. This indicates that the program has been effectively implemented in enhancing beneficiary capacity, generating economic impact, and strengthening synergy between the company and the local community. Nevertheless, there remains room for improvement, particularly in ensuring fairness and enhancing the program’s relevance to community needs.

This study aims to compare and analyze the accuracy levels of four financial distress prediction models—Altman Z-Score, Springate, Grover, and Zmijewski—in anticipating the potential bankruptcy of companies subjected to delisting from the Indonesian Stock Exchange (IDX). The delisting phenomenon, which is strongly linked to severe financial deterioration, provided the core motivation for identifying the most reliable predictive instrument, utilizing secondary data from the annual financial reports of delisted companies during the 2019-2023 observation period. Descriptive analysis techniques were employed to calculate the accuracy rate and Type Error for each model. The comparative results consistently indicate that the Springate Model is the most effective, consistent, and accurate model for predicting financial distress in delisted firms, achieving an accuracy rate of 89% in both the first and second years prior to delisting, while the Altman Z-Score model exhibited lower accuracy (68.75% and 62.50%). This key finding emphasizes the superiority of the Springate Model as a crucial diagnostic tool for investors and regulatory bodies in assessing corporate bankruptcy risk.

This study aims to analyze the influence of self-efficacy and job characteristics on the job satisfaction of freelance photographers in Surabaya. The background of this research is based on the growth of the gig economy, which has encouraged the emergence of independent work patterns where workers have the freedom to manage their own time, methods, and projects. However, this freelance work system also presents various challenges, such as project uncertainty, fluctuating workloads, and limited structured support or evaluation. In the context of freelance photography, these dynamics are particularly evident, as the work demands not only creativity but also managerial skills to organize work processes independently. This study employs a quantitative approach using a survey method with questionnaires distributed to 100 freelance photographers selected through purposive sampling. Data were analyzed using the Partial Least Squares (PLS) method. The results indicate that self-efficacy and job characteristics significantly contribute to shaping job satisfaction. Strong self-efficacy particularly previous work experience enhances freelancers’ confidence in facing challenges, while clear job characteristics, especially in terms of task identity, make them feel more directed, valued, and satisfied with their work. These findings emphasize the importance of both internal and external factors in determining job satisfaction and provide theoretical as well as practical contributions to the management of freelance workers in the creative sector, particularly in designing adaptive work strategies in the digital economy era.

This research is motivated by the importance of improving employee performance in the public sector, particularly at the Department of Education of Kediri City, which faces challenges related to work discipline, workload, and the phenomenon of cyberloafing. The study aims to analyze the influence of work discipline, workload, and cyberloafing on employee performance. A quantitative research method was employed, with data collected through questionnaires distributed to 69 respondents. The data were analyzed using multiple linear regression tests to determine both partial and simultaneous effects. The results indicate that, partially, work discipline and workload have a significant influence on employee performance, while cyberloafing has no significant effect. Simultaneously, all three variables have a joint impact on performance. These findings suggest that effective management of employee discipline and workload can enhance performance levels, whereas controlling cyberloafing behavior helps maintain productivity and work focus. Practically, this research contributes to the formulation of strategic human resource policies that can increase efficiency, optimize task distribution, and reduce unproductive online behavior among government employees.

This study aims to determine the effect of the role of work motivation as a mediating variable between workload on employee performance at Perumda Air Minum Tirta Sakti, Kerinci Regency. The method used is quantitative analysis with data collection techniques by distributing questionnaires to 86 respondents. Data were collected using a Likert-scale-based questionnaire, and hypothesis testing used descriptive analysis techniques using SmartPLS 4 software. This study uses Outer Model testing, namely convergent Validity, Discriminant Validity, composite reliability and Inner Model testing, namely R-Square and Bootstrapping. The results of the study indicate that (1) workload has a positive and significant effect on employee performance. So the higher the workload, the higher the employee performance will be. (2) Workload has a positive and significant effect on work motivation. The higher the workload, the greater the motivation that arises in an employee. (3) Work motivation has a positive and significant effect on employee performance. If employees are motivated to work, their performance will be higher and improve. Conversely, if employees are less motivated, they will not be able to do their work well, so their performance will be less than optimal. (4) Work motivation can mediate between workload and employee performance. Employees who have high motivation can complete high workloads because this motivation encourages them to do their work with more enthusiasm and can determine efforts to achieve predetermined goals. e and Bootstrapping. The results of the study indicate that (1) workload has a positive and significant effect on employee performance. So the higher the workload, the higher the employee performance will be. (2) Workload has a positive and significant effect on work motivation. The higher the workload, the greater the motivation that arises in an employee. (3) Work motivation has a positive and significant effect on employee performance. If employees are motivated to work, their performance will be higher and improve. Conversely, if employees are less motivated, they will not be able to do their work well, so their performance will be less than optimal. (4) Work motivation can mediate between workload and employee performance. Employees who have high motivation can complete high workloads because this motivation encourages them to do their work with more enthusiasm and can determine efforts to achieve predetermined goals.

Bank Syariah Indonesia is a bank whose procedures are carried out in accordance with Islamic law. Bank Syariah Indonesia is a merger of BRI Syariah, BNI Syariah and Bank Mandiri Syariah which was inaugurated on February 1, 2021 or 19 Jumadil Akhir 1442 H. KUR financing is one of the products offered by BSI KC Gatot Subroto Jambi City to Micro, Small and Medium Enterprises (MSMEs). This study aims to determine the role of BSI in developing MSMEs in Jambi City. To determine the development of MSMEs after receiving financing from BSI and what factors cause the increase in the MSME economy in Jambi City. The research used by the researcher is a qualitative method, namely conducting observations, interviews and documentation with sources and collecting documentation in the form of documents related to financing. The data sources used by the researcher are primary data from the first source and secondary data from the second source. The results of this study indicate that: BSI has played a role in developing MSMEs in Jambi City by providing additional capital. Factors that have led to the increase in MSMEs in Jambi City are that BSI KCP Gatot Subroto makes it easier for customers to use KUR financing products and Micro, Small, and Medium Enterprises maximize the capital obtained. The implementation of BSI financing in increasing MSME businesses in Jambi City has been carried out in accordance with procedures, namely providing financing to customers who meet the requirements of BSI KC Gatot Subroto.

Klepon is a traditional Indonesian market snack made from glutinous rice flour, shaped into small balls, and filled with sweet palm sugar, then coated with savory grated coconut. When bitten, the palm sugar inside bursts, giving a unique and delicious taste sensation. Klepon has been part of the Nusantara culinary heritage since the 1950s and was even introduced by Indonesian immigrants to the Netherlands. According to Mangkubumi, modifying the klepon recipe is an effective way to introduce and preserve this traditional food, as long as the original recipe and shape are maintained. This way, people can still enjoy klepon in its original form even though there are modern variations like klepon cake.

This study aims to explore the provision of Guidance and Counseling Services at SMP Islam Al-Ikhlas (Al-Ikhlas Islamic Junior High School), with a focus on handling unfinished business among students. The term unfinished business refers to unresolved emotional problems, such as trauma from bullying and social pressure, which have a negative impact on students’ psychological well-being. This study uses individual counseling services with a fantasy approach from gestalt counseling to help students express pent-up problems and emotions. In addition, brainstorming and assertive skill development methods were applied in group guidance and counseling sessions to encourage students to share experiences, provide feedback, and express opinions with confidence. The results show that guidance and counseling plays an important role in developing students’ ability to deal with emotions, build confidence, and express their emotions better.

The formation of manners from an early age is crucial in building children's character with noble morals. Children at the Al-Quran Educational Park (TPA) often face challenges in understanding and applying adab values ​​in everyday life. This service activity aims to implement the Five Basic ABC Media as an intervention effort to increase understanding and application of etiquette among TPA children. This media is based on five main principles: Accept, Belief, Confidentiality, Empathy and Respect. The method used in this service is an interactive learning method involving 12 TPA children as subjects. Intervention is carried out through various educational activities, such as interactive games, manners simulations, discussions that focus on building positive character. The results of this service activity show that the application of the Five Basic ABC Media can provide practical understanding and ethical behavior to children, which is demonstrated through FGD activities. The conclusion from this service activity is that the Five Basic ABC Media is a fairly effective method in guiding TPA children to understand and apply etiquette in everyday life. It is hoped that this media can be a guide for TPA educators in developing character education based on Islamic values ​​in a comprehensive and enjoyable manner

The determination of the Cost of Goods Sold (COGS) is a crucial element for micro, small, and medium enterprises (MSMEs), especially in setting competitive prices and achieving the desired profits. However, many MSMEs still face challenges in understanding and applying the appropriate COGS determination methods. This training aims to enhance the capacity of MSMEs in calculating COGS using the Full Costing method through training and mentoring programs. The methodology used includes delivering material, calculation simulations, and evaluating the application of the Full Costing method. The research results indicate an improvement in participants' understanding of cost components as well as their ability to calculate COGS in a more structured and accurate manner. This program has made a positive contribution to the financial management of MSMEs and is expected to serve as a model for capacity development for small business owners in the future.

Sharing love is a form of caring for others, especially for orphans in orphanages. On Friday 20 September 2024, we held a love sharing event by distributing green bean porridge to orphans at the Puteri Melati `Aisyiyah Orphanage in Sebengkok, Tarakan. This event aims to provide simple happiness and strengthen ties between the community and children in orphanages. Social activities such as sharing food are often considered trivial. In fact, for those living in orphanages, healthy and nutritious food is an important need that is sometimes difficult to meet regularly. By distributing green bean porridge, we not only provide nutritional intake that is beneficial for the body, but also provide happiness and new enthusiasm for the children there. This activity is a form of love that they can feel directly, both through the taste of the food they enjoy and through our presence who provides attention and care. Apart from that, green bean porridge has its own meaning in the tradition of sharing in Indonesian society. As a food that is often associated with moments of togetherness and mutual cooperation, green bean porridge is a symbol of simplicity and sincere love. When this porridge is distributed in orphanages, it is not just food, but becomes a symbol of concern from those who care about the welfare of the children there.  Social concern is an attitude of connection with humanity in general, an empathy for every member of the human community, for example female students. Community service is one of the media to hone student awareness in carrying out community service.

This research aims to analyze the influence of brand image, product quality, and brand ambassador Lee Min Ho on consumer buying interest in Azarine sunscreen products in Kediri city district. This study uses a quantitative method with an associative approach. The sampling method employed is Non-Probability Sampling with purposive sampling technique. In this study, data collection was conducted using a questionnaire distributed to 130 respondents. The analytical techniques used in this research include validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, t-test (partial), F-test (simultaneous), and coefficient of determination test (R2) analyzed using SPSS 26 software. The results show that partially, the brand image variable does not have a significant effect on buying interest, indicated by a significance value of 0.555 > 0.05. The product quality variable partially has a significant effect on purchase interest with a significance value of 0.041 < 0.05, and the brand ambassador variable partially has a significant effect on purchase interest with a significance value of 0.000 < 0.05. Simultaneously, brand image, product quality, and brand ambassador have a positive and significant effect on purchase interest for Azarine sunscreen products in Kediri city district, with a significance value of 0.000 < 0.05. The coefficient of determination value of 0.581 indicates that 58.1% of the variation in consumer purchase interest can be explained by the three variables: brand image, product quality, and brand ambassador, while the remaining 41.9% is influenced by other external factors outside these variables.

Rapid technological innovation affects various aspects of life, including how a company works. One of them is the shift from using paper as a means of writing and files as a means of storage to a computer application commonly known as Microsoft 365 which is cheaper and more efficient. In the world of accounting, there is a trend of increasing performance and time efficiency which is the center of a problem that is quite inflamed by various parties of companies and consumers. This study aims to analyze the influence of discount promo strategies and experiential marketing on sales at PT Rekadia Solusi Teknologi. The approach used is a quantitative method with a population and sample of 34 respondents selected using the saturated sample method. Data were collected through questionnaires, interviews, observations, literature studies, and documentation during the period April - May 2025. Data analysis was carried out using SPSS with data quality tests, classical assumptions, multiple linear regression, t-test, f-test, and coefficient of determination. The results of the study showed that discount promos partially had a positive and significant effect on sales. Experiential marketing also has a positive and significant effect on sales at PT Rekadia Solusi Teknologi. Simultaneously, discount promos and experiential marketing have a positive and significant effect on sales.

Container loading and unloading procedures are a series of essential operational activities carried out to systematically, safely, and efficiently move containers from ships to the stacking yard or vice versa. This study aims to examine these procedures, analyze the effectiveness of their implementation, and identify the obstacles and corrective efforts encountered in the field. The methods used include field observation (field research) and literature review (library research). The results indicate that the procedural stages involve document preparation (Bill of Lading and Manifest), ship berthing, the utilization of various loading and unloading equipment (such as Gantry Crane, RTG, and Headtruck), and container arrangement within the Container Yard (CY). The process involves three main work stages: Stevedoring, Cargodoring, and Receiving/Delivery, which require close coordination among port operators, foremen, and Stevedoring Workers (TKBM). Implementation can be hindered by crane breakdowns, headtruck limitations, traffic congestion, and slow stevedoring performance. Effective solutions suggested include routine equipment maintenance, increasing HT fleet capacity, enhancing human resource competency through training, and coordinating traffic routes with relevant authorities. Optimal procedure execution is crucial for ensuring smooth logistics flow, time efficiency, and occupational safety.

This study aims to analyze the effect of the Debt to Equity Ratio (DER) and Current Ratio (CR) on Return on Assets (ROA) at PT Sido Muncul Tbk for the period 2019–2023. The research employs a quantitative associative approach using secondary data obtained from the company’s annual financial reports. The analytical method applied is multiple linear regression with the assistance of SPSS version 26. Prior to hypothesis testing, the model was examined using classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that DER has a positive and significant effect on ROA, indicating that a proportional increase in debt utilization can enhance company profitability. Similarly, CR has a positive and significant effect on ROA, implying that maintaining healthy liquidity strengthens asset efficiency. Simultaneously, DER and CR significantly influence ROA with a coefficient of determination (R²) of 0.887, meaning that 88.7% of profitability variation is explained by these two variables. These findings confirm that balancing capital structure and liquidity is a key determinant in improving financial performance within Indonesia’s pharmaceutical sector.