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This study aims to analyze the factors that influence economic growth. Economic growth is an important indicator used to measure the success of a country's development because it reflects the increasing capacity of an economy to produce goods and services. This research uses a descriptive approach by examining several factors affecting economic growth, including investment, labor, unemployment, and international trade. The results show that investment plays a significant role in increasing production capacity and encouraging the development of industry and infrastructure. Labor also contributes to economic productivity through the production of goods and services. On the other hand, a high unemployment rate can hinder economic growth because part of the labor force is not absorbed into productive activities. In addition, international trade through export and import activities can support economic growth by expanding markets for domestic products and fulfilling the need for raw materials and technology in the production process. Therefore, economic development policies need to consider these factors to achieve sustainable economic growth and improve public welfare

This study aims to describe the level of service optimization in Financial Institution Pension Funds (DPLK) through the management of periodic pension benefit payments, additional benefits, and voluntary contributions using a descriptive-analytical approach. The data were derived from reports of 24 DPLK administrators collected in April 2026. The findings indicate that service optimization is largely determined by the effectiveness of managing periodic pension payments, other pension benefits, and contributions beyond the core program. This issue becomes crucial when viewed from DPLK performance trends over the past five years (2021–2025), where collected funds—comprising contributions and investment returns—were consistently lower than pension benefit payments, with an average ratio of 63%. This imbalance highlights sustainability concerns. The study identifies significant untapped potential, including Rp5.79 trillion annually (36% of total pension benefits) in periodic payments not yet optimized, Rp2.4 trillion for other benefit programs over 10 years, Rp1 trillion for religious-related funds, and Rp1.2 trillion in voluntary contributions from existing participants. To address these gaps, DPLK institutions need to strengthen regular and personalized communication beyond transactional interactions, ensuring participants are more engaged. Integrated services that emphasize transparent benefits, ease of contribution, continuous financial education, and digital accessibility are essential. Ultimately, optimizing DPLK services requires not only system and product improvements but also attention to participant behavior and service quality to enhance retirement well-being.

This study aims to analyze the effect of financial literacy and lifestyle on financial management of students of the Management Study Program at Universitas Pamulang. This research uses a quantitative method with an associative approach, with data collected through questionnaires distributed to 160 respondents. Data analysis was conducted using validity tests, reliability tests, classical assumption tests, simple and multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²). The results show that partially financial literacy has a positive and significant effect on financial management with a t-value of 7,161 > t-table 1.975 and a significance value of 0.000 < 0.05, while lifestyle also has a positive and significant effect with a t-value of 6,881 > t-table 1.975 and a significance value of 0.000 < 0.05. Simultaneously, financial literacy and lifestyle have a significant effect on financial management with an F-value of 853.671 > F-table 3.05 and a significance value of 0.000 < 0.05. The coefficient of determination of 0.916 indicates that 91,6% of the variation in students’ financial management is explained by financial literacy and lifestyle, while the remaining 8,4% is influenced by other factors outside this study.

After completing their studies, accounting graduates are not limited to careers in the accounting field alone; they have a wide range of professional opportunities depending on the factors influencing their decisions. This study uses primary data, with the population consisting of undergraduate (S1) accounting students at Esa Unggul University. The sampling technique employed is nonprobability sampling using a snowball sampling approach. The results show that the simultaneous significance value is 0.000, which is less than 0.05. Partially, the salary variable has a significance value of 0.000, professional training 0.066, professional recognition 0.161, social values 0.734, and work environment 0.308. These findings indicate that, collectively, salary, professional training, professional recognition, social values, and work environment have a significant influence on accounting students’ perceptions in choosing a career as a public accountant. However, individually, only the salary or financial reward factor has a significant effect. Meanwhile, professional training, professional recognition, social values, and work environment do not have a significant influence on students’ decisions to pursue a career as a public accountant.

. Studies on the use of a digital storybook for teaching English to young learners have been abundant; however, the integration of independence values into the story for elementary school students in Indonesia has received limited attention. Independence is one of the characters that educate young learners to become responsible and self-reliant. This study aims to design a digital storybook that integrates independence value into English language learning materials for fifth-grade students. Using a qualitative Design-Based Research (DBR) approach, this study employed a design framework as the main research instrument, derived from character education theory, Teaching English to Young Learners (TEYL), and multimedia learning theory. Data were collected through the analyses of curriculum policies, English textbooks, children’s literature, character education, and multimedia learning. This study produced a digital storybook entitled Lisa Can Do It, which can be expected to become a medium to learn English and at the same time educate children about independence value. Findings indicate that character-based digital storybooks demonstrate the potential to integrate language learning with character education, providing a foundation for the design and implementation of digital learning materials integrated with character in English language education in elementary schools. Further research should focus on the implementation of the product to evaluate its impact on student learning outcomes.

This community service was carried out at the Abar traditional pottery craftsman studio "Titian Hidup" with the aim of strengthening business competitiveness through the development of branding strategies based on local wisdom. Pottery crafts in Papua, especially in Kampung Abar, not only represent technical skills, but also contain philosophical values that reflect the history and cultural life of the indigenous peoples. However, until now pottery products do not have a brand identity that is able to express the richness of meaning and character that they have. The method of service includes deepening the philosophical character of the product, the application of technology, and socialization to craftsmen. This approach is designed to build awareness and knowledge about the importance of branding as an instrument to strengthen business identity. The results of the service show that artisans are beginning to understand the concept of professional branding, including product differentiation, cultural narratives, and the use of digital technology to expand market access. In addition, this activity encourages the adaptation of artisans to modern market developments without losing the cultural roots that characterize the product. Thus, this service contributes to the preservation of local culture while increasing the sustainability of the traditional Papuan pottery craft business through a structured and contextual branding strategy.

Abstract. Nutritional problems and low levels of healthy food literacy remain significant challenges in rural communities. The utilization of functional foods derived from locally available ingredients represents a strategic approach to improving community health quality. This community engagement program aimed to enhance the knowledge and skills of residents—particularly housewives and adolescents—through education and hands-on training in the production of banana–sappan wood yogurt as a nutrient-dense functional food alternative. The program was conducted on January 10, 2026, in Pabuaran Village, Serang Regency, using an educational and participatory approach. Activities included the delivery of educational materials on functional foods and the health benefits of probiotics, as well as a practical demonstration of yogurt preparation. Program evaluation was carried out through observation of participant engagement and interactive discussions. The results indicated that participants were able to successfully follow all stages of yogurt production and demonstrated high enthusiasm for the use of local ingredients as healthy food alternatives. The resulting product exhibited acceptable sensory characteristics and an appealing appearance. This activity contributed to improved nutritional literacy and food processing skills and demonstrated potential to support household-level food self-reliance.  

The Community Service Program (PKM) collaboration organized by LLDikti Wilayah III represents a synergistic initiative among higher education institutions to support village digitalization based on the Smart Village Smart Governance concept. The program involved Universitas Nasional as the lead university, in collaboration with Universitas Muhammadiyah Prof. Dr. HAMKA and Institut Transportasi dan Logistik Trisakti as partner institutions, and was implemented in Kademangan Village, Mande District, Cianjur Regency. The activity focused on developing and socializing the Kademangan.net village service website as a digital platform to enhance transparency and efficiency in public services, including access to village information, public complaints, and MSME promotion. The program began with a socialization session at the Village Hall involving village officials and residents, followed by field surveys at the local Posyandu and residents’ homes to identify community needs and preferences regarding digital services. The results indicate that village service digitalization improves accessibility and time efficiency for residents, although assistance is still needed for those less familiar with technology. Overall, this collaborative PKM initiative contributes to strengthening digital-based village governance and serves as a sustainable model of inter-university collaboration in empowering rural communities through information technology.

Abstract: Lesson Study is a collaborative process where teachers identify learning problems, plan improvements, implement instruction with one teacher teaching and others observing, evaluate, revise, re-teach, re-evaluate, and disseminate results. This method serves as a reference for HOTS-based classroom instruction aimed at enhancing learning motivation, student achievement, and critical thinking. The community service was conducted at the Tadris Social Sciences Study Program, FTIK, UIN Sayyid Ali Rahmatullah, and MI Podorejo, Sumber Gempol, Tulungagung, through planning, implementation, and reflection stages. This study employed a descriptive qualitative method with a sequential design covering preparation, micro-teaching training, school mentoring, Lesson Study implementation, and comprehensive final evaluation. Observations from this Lesson Study revealed that students demonstrated critical thinking and active participation in learning. This activity is expected to foster synergy among lecturers, teachers, and pre-service teachers in designing, implementing, and evaluating teaching-learning activities, making instructional methods more creative, innovative, and adaptive to technological advancements.

Digital marketing has become a vital tool for business growth today, especially for housewives running small businesses. However, challenges such as a lack of technical knowledge and limited access to digital devices often hinder them from competing in the modern marketplace. In response to this phenomenon, the Community Service (PKM) initiative in Tamallayang Village, Bontonompo, was specifically designed to strengthen the capacity of housewives through education on the use of marketing technology to advance their businesses. This program employs a participatory training model that emphasizes two-way discussions and real-life case studies, allowing participants to understand and directly apply material such as digital marketing fundamentals, WhatsApp optimization, and content creation techniques. The success of this program is reflected in the substantial increase in competency and growing optimism of the participants in managing their businesses in the digital realm. The mothers now not only master the theory but are also able to execute the strategies they have learned to expand product exposure and boost sales figures. The benefits of this activity also have broad implications for strengthening the family economic structure and overall social welfare in the region. Going forward, the successful implementation of digital marketing strategies in Tamallayang Village is expected to become a prototype for empowering MSMEs in other areas, while also emphasizing that technological adaptation is a mandatory step in strengthening business competitiveness in the current era.

Digital transformation in hospitals through the Digital Hospital concept (HIMSS EMRAM) aims to improve efficiency and reduce the potential for human error. RS Panti Abdi Dharma Cirebon has initiated the implementation of digital systems since 2015; however, several technical obstacles remain in its execution. Nurses, as the primary care providers, frequently face challenges in using electronic nursing documentation, which can negatively impact the quality of service and the continuity of patient care. This community service activity aims to enhance nurses' proficiency in using digital nursing documentation systems to support the improvement of healthcare quality and patient safety. The activity is conducted through three main steps: 1) Situational analysis and identification of technical constraints via questionnaires; 2) Technical training and coaching regarding the standardized structure of electronic nursing care documentation; 3) Evaluation of results by comparing the results/values of digital document completeness observations. Through this activity, a significant increase in nurses' knowledge and skills in operating the hospital information system is expected. It is also anticipated that there will be an improvement in the completeness of nursing care documentation, thereby minimizing medical risks and strengthening RS Panti Abdi Dharma's position towards national accreditation standards.

This study aims to describe and examine effective strategies for memorizing the Quran among students at Pondok Pesantren Salafiyah Ula An-Nashar Batam. The background of this study is influenced by the variation in memorization results, which are related to the learning approaches implemented at the pesantren. Using a descriptive qualitative research design, data were collected through in-depth interviews, participatory observation, and documentation studies of both memorizing students and tahfiz instructors. The findings of the study revealed three basic methods used: (1) the Wahdah method as a cognitive foundation for memorization, (2) the Sima’i method to support the students’ auditory memory, and (3) individual guidance (talaqqi) to ensure the accuracy of Quranic recitation. The success of these memorization strategies is supported by the learning ecosystem, which includes spiritual motivation, a conducive pesantren environment, teacher competency, and family involvement in supporting the memorization process. The implications of this study provide practical insights for tahfiz program managers and enrich the knowledge of Quranic learning, especially at the foundational level, for the development of more effective methods in producing Quran memorizers.

This study aims to critically analyze the determination of the Tax Base (Dasar Pengenaan Pajak/DPP) in the withholding tax mechanism under Article 23 of the Indonesian Income Tax Law for freight forwarding services at PT MPX Indonesia. The research focuses on evaluating the implementation of the “All-In” billing model, where all operational costs are consolidated into a single gross invoice amount and treated as the taxable base. This approach raises concerns regarding its compliance with applicable tax regulations, particularly in distinguishing between service fees and reimbursable expenses. The study employs a qualitative descriptive method using a case study approach. Data are collected through documentation analysis of transaction records, including invoices and Unified Income Tax withholding receipts. The findings are expected to provide insights into the appropriateness of the applied tax base determination method and its implications for tax compliance and efficiency within the company’s operational practices and financial reporting system.

Slum upgrading is a strategic step in improving the quality of life of urban communities, where its success is largely determined by the active involvement of local residents. This study aims to analyze the level of community involvement in the implementation of slum upgrading in Mantuil Village, South Banjarmasin District. Using a descriptive quantitative approach, data were collected through a structured questionnaire from 98 respondents selected using a purposive sampling technique. Data analysis was conducted descriptively to measure the level of participation in four stages of the activity. The results show that community involvement is in the good category, but has an uneven distribution. The highest average scores were found in the utilization stage (30.44) and maintenance stages (30.23), indicating that community participation is driven by the principle of direct benefit from the infrastructure being built. Conversely, participation in the planning and implementation stages tends to be lower due to structural barriers such as time constraints and respondents' economic burdens. These findings confirm that sustainable settlement upgrading requires synergy between community social capital and government policies that are adaptive to the geographic characteristics of the region, particularly related to tidal flooding vulnerability in riverbank areas.

This study aims to develop and implement an artificial intelligence-based reading learning application using Deep Learning technology to enhance the literacy skills of eighth-grade junior high school students. The research employed the Kemmis & McTaggart Classroom Action Research model combined with a mixed-methods approach. Data collection involved pretests and posttests, complemented by observations, interviews, and questionnaires. The findings revealed that the use of this application significantly improved students' reading comprehension, question-answering skills, and overall engagement in the learning process. Key features of the application, such as adaptive learning technology, allowed for real-time adjustments to the difficulty level of the material, which catered to each student’s individual learning pace. Additionally, the provision of instant feedback enhanced the learning experience by helping students understand their progress and areas for improvement. These results suggest that the application is an effective tool in fostering literacy development and aligns with the goals of the Independent Curriculum. Consequently, this Deep Learning-based application offers a promising innovation for improving student literacy skills in the digital age. 

Bullying is a social problem that still frequently occurs in elementary school settings and may negatively affect children’s psychological development. Improving knowledge from an early age is one of the preventive efforts to reduce bullying behavior. This study aimed to determine the effectiveness of the educational snakes and ladders game as a learning medium in improving students’ knowledge about bullying at SD Negeri 3 Wonorejo, Karanganyar. This study employed a pre-experimental one-group pretest-posttest design. The subjects were 23 fourth- and fifth-grade students. The instrument was a questionnaire assessing knowledge of bullying. The results showed an increase in the students’ average knowledge scores after the intervention using the Snakes and Ladders game. This medium was proven to deliver educational messages in an interesting, enjoyable, and effective way, while also encouraging positive interaction among students during the learning process. The educational snakes and ladders game can therefore be used as an alternative educational medium for bullying prevention in elementary schools.

Bullying is a social problem that still frequently occurs in elementary school settings and may negatively affect children’s psychological development. Improving knowledge from an early age is one of the preventive efforts to reduce bullying behavior. This study aimed to determine the effectiveness of the educational snakes and ladders game as a learning medium in improving students’ knowledge about bullying at SD Negeri 3 Wonorejo, Karanganyar. This study employed a pre-experimental one-group pretest-posttest design. The subjects were 23 fourth- and fifth-grade students. The instrument was a questionnaire assessing knowledge of bullying. The results showed an increase in the students’ average knowledge scores after the intervention using the Snakes and Ladders game. This medium was proven to deliver educational messages in an interesting, enjoyable, and effective way, while also encouraging positive interaction among students during the learning process. The educational snakes and ladders game can therefore be used as an alternative educational medium for bullying prevention in elementary schools.

This community service project aims to accentuate inclusive values among the youth of Tanjung Dapura, Makassar City, to strengthen social cohesion in a heterogeneous urban environment. The implementation methods included team consolidation, material preparation, and strategic coordination with local government authorities. The core activities were conducted through participatory counseling and Focus Group Discussions (FGD) to independently analyze social exclusion challenges. The materials focused on the importance of respecting diversity and the strategic role of youth as inclusive agents of change. The results indicated a significant increase in participants' understanding of inclusion literacy and their ability to formulate creative solutions for local discrimination issues. Evaluation through observation and reflection confirmed a paradigm shift among the youth from passive tolerance toward active participation in embracing differences. This project concludes that the synergy between critical education and collaborative dialogue successfully transforms youth into resilient pillars of social harmony. The accentuation of these inclusive values is expected to become the foundation for a more just and sustainable coastal community in Makassar.

This study aims to: (a) examine the partial influence of the E-Registration system on individual taxpayer compliance at KPP Pratama Bulukumba, (b) assess the influence of the E-Billing system on individual taxpayer compliance, and (c) determine the partial influence of the E-Filing system on individual taxpayer compliance at the same tax office. The population of this research consists of individual taxpayers registered in 2023, totaling 182,071 at KPP Pratama Bulukumba. The sample comprises 99 individual taxpayers who utilize E-Registration, E-Billing, and E-Filing systems in fulfilling their tax obligations. The sampling method employed is purposive sampling, based on specific criteria. Data were collected using a structured questionnaire. The data analysis involved data quality tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results indicate that: (1) E-Registration has a positive and significant effect on individual taxpayer compliance, (2) E-Billing has a positive and significant effect on individual taxpayer compliance, and (3) E-Filing has a positive and significant effect on individual taxpayer compliance at KPP Pratama Bulukumba.

The digital era demands a fundamental transformation in the role of early childhood educators, shifting from passive technology consumers to active architects of digital literacy. However, the dominance of technocentric views often acts as a substantial psychological and pedagogical barrier for teachers in regional areas. This collaborative community service project aims to reconstruct the paradigm of 50 kindergarten teachers in Bulukumba Regency by integrating "unplugged coding" logic and deep learning into play-based learning. Utilizing a Product-Based Intensive Training method with a "Logic over Laptop" strategy, the program focused on deconstructing technology-related stigmas and reconstructing teachers' ability to transform abstract concepts into safe, concrete media for children. Data analysis revealed a significant shift in teacher paradigms; while the majority were initially in the "less successful" category, 100% of participants reached positive categories (successful and very successful) post-intervention. Statistically, the program's effectiveness was evidenced by a dramatic increase in mean scores from 18.04 to 31.24 (p < 0.05) and an N-Gain score of 0.778, classified as highly effective. Furthermore, the partner satisfaction index reached 4.82 (very satisfied), confirming that the tri-campus collaboration model (STAI Al-Gazali, UNM, and Unismuh) is highly relevant to the implementation of the Merdeka Belajar curriculum. This project concludes that strengthening digital literacy through non-digital algorithmic reasoning effectively dismantles technical barriers for teachers while ensuring the safety of child development in the digital age.