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This community service activity was carried out as an effort to improve the effectiveness of reporting and withholding of Income Tax (PPh) Article 21 at the Kosayu Credit Cooperative through accounting-based technical assistance. The main problem identified during the Field Work Practice (PKL) activity was the potential for tax overpayments caused by inaccurate estimates of employee annual income and limitations of the payroll system used by the cooperative. To address these problems, the implementation team implemented several methods, namely direct observation of the tax administration process, technical training for related staff, tax calculation simulations based on actual data, and evaluation of the existing tax recording and reporting system. The results of the activity showed that although the cooperative had used the Average Effective Rate (TER) method for withholding PPh 21, its implementation was still not optimal because it was not supported by an integrated information system and a regularly updated employee database. This resulted in inaccuracies in tax calculations and withholding. Therefore, this assistance recommended several improvements, including updating the payroll system, improving employee data, integrating the digital tax reporting system, and increasing the capacity of the cooperative's human resources through ongoing training related to tax regulations. In addition to having a direct impact on the efficiency of cooperative tax management, this program also provides contextual learning benefits for students in linking tax accounting theory with real conditions in the field.

Student learning independence can be stimulated by providing problems at the beginning of learning that must be solved. One example of a problem for teaching materials is the problem of students' polluted environment. Modules are one type of teaching material that can be designed systematically and used by students in the independent learning process. By applying a problem-based learning model to the environmental pollution learning module, it can be used as teaching material that trains students' learning independence by finding problems for the learning process and achieving learning objectives. This study aims to develop and determine the feasibility of a problem-based learning module on environmental pollution material for junior high school students in grade VII. The model used in developing the module is a model that has the steps of analysis, design, development, implementation, and evaluation (ADDIE). The module material is developed by first analyzing the needs of teaching materials, then continuing with analyzing the curriculum used and collecting materials from various sources. The module is then validated by a material expert who obtained a score of 90% and validation by a media expert who obtained a score of 92.5%. This module has also been tested on grade VII science teachers with a score of 96% and tested on students and obtained a score of 83%. Based on the validation and trial results, this module is included in the category of very suitable for use in learning.

This study aims to describe the influence of the Problem Based Learning (PBL) learning model on the learning outcomes of photosynthesis materials in grade IV elementary schools. The method used in this study is an experimental method with a quasi-experimental type. The design in the study is a non-equivalent control group design. The design of this study involves two classes, the experimental class, namely IV-B, is learning using the Problem Based Learning (PBL) learning model and the control class, namely class IV-C, is learning using the conventional learning model. The sample used was 54 students in grades IV-B and IV-C SD YPI Darussalam. The data collection technique uses a learning outcome test. Based on the results of the study in the Independent Sample T-test which showed a Sig. (2-tailed) value of 0.000 ≤ 0.05 which means less than 0.05, then H0 and Ha were accepted, which means that there is an influence of the Problem Based Learning (PBL) learning model on the learning outcomes of photosynthesis materials in grade IV elementary school.

The rapid advancement of information technology demands higher education graduates to possess strong digital competencies, particularly algorithmic literacy. This form of literacy involves understanding data structures, programming logic, and computational thinking in problem-solving. This community service program aimed to strengthen algorithmic literacy among students as a foundational skill for building a professional career in the field of information technology. Conducted at the Information Technology Study Program of Universitas ‘Aisyiyah Yogyakarta, the program included need assessment, instructional material development, interactive training sessions, case-based group work, and evaluation through student presentations. The results showed significant improvement in students’ understanding of algorithms and their ability to design efficient and systematic solutions. By applying a problem-based and collaborative learning approach, students also developed essential 21st-century skills such as communication and teamwork. The case presentation-based evaluation provided comprehensive insights into their critical and logical thinking abilities. This program successfully contributed to preparing students not only as technology users but also as future innovators in the digital era.

This study aims to improve the understanding of third grade elementary school students on time measurement material through the application of the Numbered Heads Together (NHT) learning model with board game media. The main problem in conventional learning is the low active involvement of students and the difficulty in understanding the concept of time concretely. This research is a Classroom Action Research (PTK) conducted in two cycles using the Kemmis and McTaggart model. The research subjects were 23 third grade students of SDN 1 Langon, Jepara. Data collection techniques included observation, interviews, tests, and documentation. The results showed a significant increase in student understanding, which was marked by an increase in the average score from 65.3 in the pre-cycle to 85.3 in cycle I, as well as an increase in learning completeness from 40% to 68%. Students were more active in discussions, motivated, and able to explain the concept of time independently. The NHT and board game model creates a collaborative and fun learning atmosphere and supports students' cognitive, social and emotional development. These results prove that educational game-based learning strategies are effective in improving the understanding of abstract mathematical concepts, especially time measurement.

This research is motivated by problems in the implementation of the strategy of the Ciamis Regency Small and Medium Business Cooperative Office in the development of Micro and Medium Small Enterprises in Kujang Village, Cikoneng District, Ciamis Regency. The method used in this study is descriptive with a causative approach. Primary data is sourced from the results of interviews with 6 selected informants who are relevant to the problem. Secondary data is sourced from documents, books, journals, reports, and legislation. Data collection was carried out based on interviews, observations, and documentation with data analysis techniques through data reduction, data triangulation, and conclusion drawn. The results of the study show that the MSME development strategy through digital platforms has not been running optimally. Obstacles occur in the lack of communication, active participation of MSME actors in policy formulation, mentoring activities, facilitation, evaluation, and programs that are still top-down.  Efforts to overcome obstacles are to increase the initiative of MSME actors in learning independently through digital media such as YouTube, and TikTok through e-commerce. The Kujang village government supports the implementation of training and facilitation if it is involved by the relevant agencies. The Cooperative Office, Small and Medium Enterprises and Trade is improving its strategy through further collaboration with village governments that have not received attention, especially Kujang village MSMEs in participating, mentoring, coaching, and facilitating.

This study aims to examine the role of Project-Based Learning (PjBL) in fostering creativity among elementary school students, particularly in the respiratory system topic within Natural Science (IPA) learning. Creativity, as one of the essential 21st-century competencies, needs to be developed from an early age through learning approaches that are active, contextual, and student-centered. This research employs a qualitative method with a library research approach, utilizing various sources such as accredited scientific journal articles, relevant books, and previous research reports published between 2017 and 2025. Data were analyzed using the Miles and Huberman model, which consists of data reduction, data display, and conclusion drawing. The results show that the implementation of PjBL in the respiratory system topic effectively enhances student creativity through exploratory activities such as creating lung models, organizing clean air campaigns, and conducting simple experiments. PjBL also supports the development of collaborative skills, problem-solving abilities, and learning responsibility. In conclusion, PjBL is an effective and relevant instructional strategy to increase creativity and create meaningful learning experiences at the elementary school level, especially in science education.

This study examines the effectiveness of the ELSA Speak application in improving the English language skills of ninth-grade students at SMPN 1 Gondang. The problem addressed is students' pronunciation skills. The purpose of this study was to understand the learning growth before and after the use of the application, as well as to assess the value of technology in English teaching. This study used a quantitative approach with a pre-experimental design consisting of one group pre-test and post-test. A total of 38 students from Class IX A at SMPN 1 Gondang were selected purposively. Data were obtained through oral tests before and after the use of the ELSA Speak application. Data analysis was conducted using SPSS paired sample t-test, normality test, and homogeneity test. The study findings showed a significant increase in students' average performance scores, which increased from 60.65 (pre-test) to 73.82 (post-test). The statistical analysis of the paired sample t-test yielded a significance level below 0.05, indicating that the ELSA Speak application is effective in improving the English language skills of ninth-grade students at SMPN 1 Gondang. According to research findings, the ELSA Speak app is a useful resource for significantly improving students' English pronunciation. To provide creative and inspiring learning opportunities for students, it is recommended that technology-based resources like ELSA Speak be incorporated into language learning curriculum.

In the era of globalization and the Industrial Revolution 4.0 in the 21st century, critical thinking skills become a crucial competence that students must master. However, based on preliminary observations and previous research, it was found that many high school students lacked the ability to think critically in the learning process, especially in Islamic Education subjects. This research aims to find out how the problem solving method affects the critical thinking skills of students in PAI subjects in class XI of Purwakarta State High School 3. This research uses a quantitative approach with the one group pre-test post-test pre-experimental method. The research results showed that the average pre-test and post-test scores increased by 29.4%, the wilxocon hypothesis test also showed a significant influence from the application of problem solving methods in improving students' critical thinking skills. However, the results of the N-Gain calculation show that the effectiveness of the increase is in a low category. This indicates that although the problem solving method has a significant impact, the magnitude of the impact or effectiveness is still not optimal.

Sexual violence among adolescents is an increasingly serious issue, exacerbated by limited knowledge and lack of education, which heightens their vulnerability. One innovative approach to addressing this problem is the use of educational applications such as BEYDI (Self-Empowerment), designed to enhance adolescents’ awareness and knowledge of sexual violence prevention. This study aimed to determine the effect of BEYDI application-based education on students’ knowledge regarding sexual violence prevention at SMPN 3 Lamongan. The study employed a pre-experimental design with a one-group pretest-posttest approach. The population consisted of 63 eighth-grade students from classes 8A and 8B, selected through total sampling. Data were collected using pretest and posttest questionnaires and analyzed using the Wilcoxon test. The results indicated a significant increase in students’ knowledge after receiving the educational intervention via the BEYDI application (p < 0.05). It can be concluded that the BEYDI app-based education was effective in enhancing students’ knowledge of sexual violence prevention and can be considered an interactive and efficient alternative educational tool in the school setting.

This study aims to improve the learning outcomes of seventh grade students on the material of Linear Equation One Variable (PLSV) and Linear Inequality One Variable (PtSLV) through the application of the Problem Based Learning (PBL) learning model. This research is a Classroom Action Research (PTK) conducted in two cycles at Bustanul Ulum Pakusari Islamic Junior High School. Each cycle consists of planning, action, observation, and reflection stages. The results showed that in cycle I the average score of students was 69.3 with a completeness rate of 69%, while in cycle II there was an increase in the average score to 74.3 with a completeness rate of 74%. In addition, the activeness of students in the learning process increased from 76% in cycle I to 100% in cycle II. The application of the PBL model is able to increase the active involvement and learning motivation of female students, and has a positive impact on improving learning outcomes. Thus, the application of the PBL model is effective in improving the quality of mathematics learning, especially in PLSV and PtSLV material.

This research is based on the condition of students who are less enthusiastic and tend to be passive during learning. Students consider social studies  to be boring and difficult, resulting in low student activeness. This low activeness affects students’ cognitive abilities. An effort that can be made is to create a fun learning atmosphere by using appropriate and interesting learning strategies, one of which is the Think Talk Write learning strategy. This strategy makes students active and more enthusiastic, so they achieve satisfying cognitive ability scores. The problem formulation in this research is how much influence the Think Talk Write strategy has on cognitive abilities, student activeness, and both in social studies subjects. This research uses a quantitative approach with a Quasy Experimental Design and a nonequivalent control group design. The sample consists of 29 students in the control class and 26 students in the experimental class. The sampling technique used is purposive sampling, with data collected through cognitive ability tests and student activeness sheets. Data analysis was performed using the Independent Sample T-Test and MANOVA. The results show that the Think Talk Write strategy influences students’ cognitive abilities and activeness, with a significance value of 0.000 < 0.05.

This research iss motivated by the problem of the lack of digital learning facilities that can be flexibly accessed by students and theachers at SMP Djama'atul Ichwan Surakarta, so that interaction in the theaching and learning proces is limited. The theories applied in this study include the concept of E-Learning as a distance learning method rooted in information technology, web-based system development, and an interactive technology integration approach to increase effectiveness and engagement in learning. The method used is the Waterfall model system development life cycle (SDLC), which includes the stages of needs analysis, system design, implementation with PHP and MySQL using the CodeIgniter framework, and function testing. The research findings show that the designed web-based E-Learning system successfully provides features for managing student and teacher data, distributing teaching materials, scheduling lessons, giving assignments, and interaction through discussion forums. This system is considered capable of supporting a more organized and interactive online education process.The implementation of this systemis expected to a long-term solution to overcome the limitations of traditional learning methods and become a foundation for the development of digital learning platforms in the futur.

This study aims to determine the effect of the Reciprocal Teaching learning model on the reading comprehension ability of news texts among seventh-grade students at SMP Negeri 2 Hiliduho. The research employed a quasi-experimental method with a Nonequivalent Control Group Design. The pretest results showed that the initial abilities of students in the experimental and control classes were comparable, with average scores of 64.57 and 65.87, respectively. After the treatment, the experimental class showed a significant increase, achieving a posttest average of 81.52, while the control class only reached 74.35. The Reciprocal Teaching model proved effective in creating a collaborative learning environment, encouraging students to think critically, engage in discussions, and teach one another. In contrast, the control class, which used the Problem-Based Learning (PBL) model, demonstrated lower participation and higher dependence on the teacher. The hypothesis test showed a significance value of 0.001 < 0.05, indicating that the alternative hypothesis (Ha) was accepted and the null hypothesis (Ho) was rejected. These results indicate a significant effect of the Reciprocal Teaching model on students’ ability to comprehend news texts. Therefore, this model is recommended as an effective teaching strategy to enhance students’ reading comprehension, particularly in news text material at the junior high school level.

This study aims to determine the effectiveness of the use of evaluation sheets based on picture stories on the assessment of student learning outcomes in Natural Sciences (IPA) subjects for grade VII at SMP Hang Tuah 1 Jakarta. This study uses a quantitative descriptive approach involving 154 students from four classes (7A–7D). The evaluation instrument in the form of a short narrative accompanied by visual illustrations and contextual questions was designed based on the basic competencies of grade VII science. The results of the analysis showed that students gave a positive response to the form of evaluation used. Statistically, the average value of student learning outcomes reached 81.52, median 81.79, mode 84, and standard deviation 5.60. A total of 132 students (85.7%) achieved learning outcomes with values ​​above or equal to the Minimum Completion Criteria (KKM), which is 75. This shows that the evaluation sheet based on picture stories is not only effective in measuring learning outcomes, but also helps students understand the material more contextually and enjoyably. Student reflections strengthen these findings, where most stated that evaluation in the form of illustrated stories made them more interested, less tense when working on problems, and easier to understand concepts. Therefore, this approach can be an innovative alternative assessment in science learning.

The use of computers in the teaching and learning process aims to improve the quality of teaching and learning. One of the competencies of teachers is applying information and communication technology in learning. Some problems that exist in society, especially in some schools, are the lack of multimedia-based learning materials in the classroom; learning using conventional methods; and the lack of use of information technology among teachers. Therefore, a workshop on how to create multimedia-based materials was proposed. The purpose of this workshop is to train teachers to build from scratch to multimedia-based teaching materials and train them to use information technology tools optimally. Some of the benefits requested are that teachers can learn new knowledge especially about multimedia; applications made by teachers can be used as initial applications to be used as one of the tools to transfer topics or subjects to their students. This workshop was held for one day from May 15, 2025 joining 20 educators from SMP Advent Kabanjahe. The result of this Socialization is the application of learning media teaching materials based on macromedia flash and can be used as one of the tools in the classroom to transfer knowledge to the class.

The implementation of learning at Ma Ma'arif Ambulu experienced problems in the form of low student interest in learning. This incident was shown from the results of student learning in the previous semester with only 50% of students getting a KKM score of 70. The cause of the lack of delivery of learning in class was due to the lack of learning media, when delivering learning in class. This resulted in students being less interested and less active in seeking more information related to the material being studied. The study was conducted using classroom action research with a data analysis method in the form of a questionnaire to measure student interest in learning. Based on the analysis of data from cycle I, it was found that student interest in learning was in the low category of 56.75% and cycle II, it was found that student interest in learning was 83.71% which was included in the high ability category. The conclusion obtained is that learning using the Paludarium learning media can increase the interest in learning of class X IPA I MA Ma'arif Ambulu students in the 2022/2023 academic year totaling 28 students in the Ecosystem material.

Mathematics learning in Elementary School is very important to form logical, systematic, and critical thinking skills. Mathematics learning is closely related to numeracy literacy. At the elementary school level, especially grade 1, literacy and numeracy problems are increasingly visible when students are faced with mathematical story problems. In grade 1 of SDN 1 Pedawang, the results of daily tests and end-of-semester tests show that students' ability to solve story problems is still low. This study aims to analyze the difficulties of grade 1 students at SDN 1 Pedawang in understanding mathematical story problems due to low literacy and numeracy skills. This study uses a qualitative descriptive research type. The population of grade 1 students at SDN 1 Pedawang is 14 students, consisting of 9 female students and 5 male students. The subjects used were 2 students to be analyzed using purposive sampling techniques because they showed striking difficulties in understanding story problems based on observation results and low test scores. Data collection techniques through observation, interviews, and documentation. Data analysis techniques using the Miles and Huberman model which includes data reduction, data presentation, and drawing conclusions. The results of the study showed that students had difficulty in understanding mathematical story problems on five indicators according to Newman's theory, namely reading, understanding, transformation, process skills, and writing answers. The conclusion of this study shows that low literacy and numeracy of students are the main factors in the difficulty of understanding mathematical story problems.

The problem of waste is a global issue that continues to increase and has a significant impact on the environment and public health. In Indonesia, awareness of good waste management still needs to be improved, especially among young people. This study aims to describe the effectiveness of the waste education program and waste management learning implemented by KKM Unsera at SDN 1 Dalung, Serang City. This program is based on a participatory and interactive approach, involving students directly in activities to introduce types of waste, sort waste, and simple recycling efforts. The research method used is descriptive qualitative with data collection through observation, interviews, and documentation. The results of the program show an increase in understanding and awareness of SDN 1 Dalung students regarding the importance of proper waste management. Students appear more enthusiastic in disposing of waste in its place according to its type and show interest in participating in waste reduction activities in the school environment. The success of this program indicates that early education is crucial in forming environmentally conscious behavior. Collaboration between universities and basic education institutions has great potential to create a generation that is more responsible for the environment.

This study applies a qualitative descriptive method with the aim of describing and analyzing the issues found. This qualitative approach is based on the collection of primary and secondary data. Primary data in this study were obtained through observation, interviews, and documentation, while secondary data were obtained through books, previous research, and articles relevant to this study. The data source in this study is interview transcripts obtained from a number of respondents called research informants. These informants were selected based on a certain method because their abilities or positions were considered able to describe the problems that would be the object of research. The informants of this study numbered four people consisting of one big order admin employee, two community event SPVs and one community event employee. The main objective of this study is to understand the application of digital literacy at PT XYZ, including the challenges faced in implementing digital literacy in daily work. Awareness of the importance of digital literacy has grown among employees, but its implementation is not evenly distributed. Recommended strategies to improve digital literacy include regular training, use of digital learning media, formation of internal learning communities, and improvement of technological facilities. Implementation of this strategy is important to support effective and efficient digital transformation in the PT XYZ administrative work environment.