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Empat Lawang Regency, once classified as a disadvantaged region, has made significant progress in improving the welfare of its population. This is reflected in the declining poverty rate and increasing Human Development Index (HDI). However, the region's economic growth, as measured by GRDP and GRDP per capita, lags behind other regions in Sumatera Selatan. This research seeks to pinpoint the key economic sectors driving Empat Lawang Regency's development by employing a combined analysis of LQ, Shift Share, and Tipology Klassen. The analysis results indicate that no sector can be unequivocally classified as a leading sector in Empat Lawang Regency. Nonetheless, several sectors such as agriculture, forestry, fisheries, wholesale and retail trade, also the other sectors exhibit potential for further growth. These findings underscore the importance of targeted policies and investments to stimulate economic growth and enhance the livelihoods of the local population.

The ability to read the Koran well, correctly (tajwid) and beautifully (qiro'ah) is very important for every Muslim. This research was carried out by involving KKN students who collaborated with this institution to organize interactive and interesting learning programs. The method used is Participation Action Research (PAR). The research results show that this activity not only improves Al-Qur'an reading skills, but also builds children's interest and motivation to learn. In addition, this program has succeeded in involving parents and the community in supporting children's religious education, creating a positive learning environment. Thus, the role of KKN students has proven to be significant in the development of religious education in the community and a significant increase in certain aspects, such as recitation, recitation and interest in reading the Al-Qur'an. This research recommends increasing collaboration between educational institutions and the community for the sustainability of Al-Qur'an-based education programs in the future.

The development of science and technology continues to grow very rapidly, meanwhile applications in the field of information technology have a major impact in various areas of life, one of which is in the creative industries such as advertising, billboards, graphic design, fashion and digital image processing. At this time graphic design skills are needed in various fields, to support business and organizational needs. On this occasion, we presenters from Universitas Potensi Utama use the CorelDraw application facility to create a Logo. The software used in this training is vector-based. So that the final results obtained are of better quality when enlarged / zoomed. So that the output target of this activity is that participants can implement graphic design both within the school environment in the form of making wall magazines or other announcements and can be implemented in the world of work related to graphic design. This activity aims to improve the knowledge and skills of students in improving the quality of their ability to create attractive graphic designs so that participants can compete to meet the demand for job opportunities and also towards entrepreneurship. The materials given to participants include creating and completing logo designs for business or organizational needs.

The Taman Pujaan Bangsa Margarana National Monument (TPB Margarana) is a memorial monument built to commemorate the Puputan Margarana tragedy. Currently, the number of tourists visiting is still very small, this affects the income obtained is not enough to cover the maintenance and operational costs of TPB Margarana. Digital Marketing Training and Tour Guide Training as an effort to develop the potential of TPB Margarana to increase the number of tourists visiting so that it is expected to have an impact on the sustainability of the TPB Margarana Struggle History Museum. Training and mentoring methods are used in this activity. The training method is designed to convey the important role of digital marketing and tour guide competence to increase the number of visits to TPB Margarana. Digital marketing training and Tour Guide Training were attended by 20 TPB Margarana employees. The output of this activity is in the form of publication of activities through electronic mass media, draft teaching materials and draft community service articles. This activity also provides benefits for TPB Margarana, namely increasing competence in the field of digital marketing and tour guides for TPB Margarana employees and for the Bali State Polytechnic campus as the implementer of activities to share their knowledge with the wider community.

Di era digital saat ini, perkembangan teknologi informasi telah mengubah cara kita berinteraksi, berbelanja, dan berbisnis secara signifikan. Student’s Business Corner (SBC) yang terletak di lingkup kampus UCIC, memiliki potensi besar dalam sektor UMKM. UMKM di Student’s Business Corner (SBC) memiliki produk-produk yang unik dan beragam, tetapi seringkali kesulitan dalam mengakses pasar yang lebih luas karena keterbatasan sumber daya dan aksesibilitas. Metode Web Engineering menawarkan pendekatan sistematis dalam pengembangan aplikasi web yang dapat membantu mengatasi tantangan yang dihadapi dalam pengembangan marketplace untuk SBC. Dengan pendekatan ini, proses pengembangan aplikasi dapat dilakukan secara terstruktur, mulai dari perencanaan, analisis kebutuhan, desain, implementasi, hingga pengujian dan pemeliharaan

Di era digital saat ini, perkembangan teknologi informasi telah mengubah cara kita berinteraksi, berbelanja, dan berbisnis secara signifikan. Student’s Business Corner (SBC) yang terletak di lingkup kampus UCIC, memiliki potensi besar dalam sektor UMKM. UMKM di Student’s Business Corner (SBC) memiliki produk-produk yang unik dan beragam, tetapi seringkali kesulitan dalam mengakses pasar yang lebih luas karena keterbatasan sumber daya dan aksesibilitas. Metode Web Engineering menawarkan pendekatan sistematis dalam pengembangan aplikasi web yang dapat membantu mengatasi tantangan yang dihadapi dalam pengembangan marketplace untuk SBC. Dengan pendekatan ini, proses pengembangan aplikasi dapat dilakukan secara terstruktur, mulai dari perencanaan, analisis kebutuhan, desain, implementasi, hingga pengujian dan pemeliharaan

Sausage is one of frozen food product that’s popular among the society. Mackerel is classified as a fish that’s low fat and higher in protein, and also has characteristics like white meat, thick and didn’t had contain many thorns, so it’s suitable for used in the processed of fish sausage. Innovation of fish sausage can be carried out by fortification provitamin A from carrot paste, and produced gluten-free mackerel sausage product by using sago flour and tapioca starch as a binder. The purpose of this study was to identify  characteristics of mackerel sausage fortified of carrot paste which is high in protein and β-carotene. The experimental design used is a Completely Randomized Design (CRD) with the first factor being the ratio of mackerel and carrot paste 75% : 25%, 50% : 50%, 25% : 75%. The second factor was the ratio of sago flour and tapioca starch as filler of sausage 80% : 20%, 60% : 40%, and 40%: 60%. The analysis indicated that the formulation of mackerel sausage which is highs in protein and the most preferred by consumers is found in the ratio of 75% mackerel : 25% carrot paste and 80% sago flour : 20% tapioca starch with a protein content of 11,36% and an overall level of preference is 3,55 (neutal). The mackerel sausage formulation that’s highs in β-carotene is found in the ratio of 25% mackerel: 75% carrot paste and 60% sago flour: 40% tapioca starch by 876 µg/g. Fortified carrot paste in mackerel sausages could be a  potensial source of protein and β-carotene.

Land and Building Tax is a type of tax that applies in Indonesia. As a type of direct tax, Land and Building Tax has an important role in domestic tax revenue. This study aims to determine the effect of the growth rate, contribution and potential of Land and Building Tax on Domestic Tax Revenue. By using purposive sampling as a method for determining the sample and statistical testing in the form of descriptive analysis, classic assumption test and partial t test as a reference for testing the hypothesis, the results obtained are that the results of the t-test variable growth rate of Land and Building Tax is 1.127 with a significance level of 0.263. Significance value 0.263 > 0.05. Based on the test results, it can be stated that the variable growth rate of Land and Building Tax has no effect on the variable Domestic Tax Revenue. The results of the t-test variable contribution of Land and Building Tax is 11.572 with a significance level of 0.000. Significance value 0.000 <0.005. Based on this test, it can be stated that the Land and Building Tax Contribution variable has a positive and significant influence on Domestic Tax Revenue. The result of the t-test for the variable potential for Land and Building Tax is 2.242 with a significance level of 0.027. Significance value 0.027 > 0.05. Based on the test results, it can be stated that the potential variable of Land and Building Tax has no positive and insignificant influence on Domestic Tax Revenue.

Krisis ekologis di Kalimantan Tengah ditandai oleh deforestasi, ekspansi perkebunan monokultur, serta penambangan ilegal yang berdampak serius terhadap lingkungan dan kehidupan masyarakat adat Dayak. Situasi ini menuntut respons yang tidak hanya bersifat teknis, tetapi juga teologis dan kultural. Artikel ini menawarkan pembacaan baru terhadap Handep Hapakat prinsip hidup komunal masyarakat Dayak sebagai praksis ekologi integral dan model ekopastoral kontekstual dalam terang ajaran Gereja Katolik, khususnya ensiklik Laudato Si’. Penelitian ini menggunakan pendekatan kualitatif dengan orientasi hermeneutika teologis-kultural melalui studi kepustakaan terhadap literatur budaya Dayak, dokumen Gereja, dan kajian ekoteologi kontemporer. Hasil analisis menunjukkan bahwa Handep Hapakat tidak sekadar merupakan konstruksi sosial, melainkan praksis spiritual-ekologis yang menegaskan relasi harmonis antara manusia, komunitas, alam, dan Sang Pencipta. Nilai kebersamaan, tanggung jawab kolektif, dan musyawarah yang terkandung di dalamnya sejalan dengan visi ekologi integral yang menghubungkan dimensi ekologis, sosial, budaya, dan spiritual secara utuh. Artikel ini menegaskan bahwa integrasi Handep Hapakat dalam karya pastoral Gereja memiliki potensi transformatif dalam membangun kesadaran ekologis, memperkuat inkulturasi iman, serta mendorong keterlibatan komunitas dalam merawat rumah bersama secara berkelanjutan.

This research aimed to determine the mapping of regional tax potential in Sikka Regency based on superior, potential, developing and underdeveloped sources. The research methods used in data collection are observation, documentation, interviews and literature studies. The data analysis technique used was a quantitative descriptive analysis technique using Klassen typology analysis. The findings of this research indicated that, out of the ten regional tax revenue sources in Sikka Regency, none, fall into Quadrant I (Superior Sources). This is because, among these ten sources, there is limited revenue potential and insufficient capacity to effectively manage high-potential sources. In Quadrant II (Developing Sources), no tax revenues were identified, as the government faces challenges with low-income potential and cannot efficiently manage even low-potential sources. Quadrant III (Potential Sources) includes street lighting tax, rural and urban land and building tax, and land and building acquisition tax (BPHTB). These sources are characterized by low potential, but the government has demonstrated a strong capacity to manage them effectively. Conversely, Quadrant IV (Underdeveloped Sources) comprises hotel tax, restaurant tax, entertainment tax, advertising tax, parking tax, groundwater tax, and non-metallic mineral and rock tax. These sources are constrained by both low-income potential and the government's limited ability to manage high-potential revenue streams effectively.

The Indonesian government issued Presidential Regulation Number 79 of 2023, amending Presidential Regulation Number 55 of 2019, to accelerate the adoption of battery-based electric vehicles (BEVs) and reduce greenhouse gas emissions through incentives. These incentives, both fiscal and non-fiscal, aim to encourage the public to switch to electric vehicles. However, the environmental impact of electric vehicles needs consideration in the context of sustainable transport. This study analyzes the challenges of the incentive policy in promoting BEVs and its potential connection to greenwashing practices, aiming to develop effective solutions for environmental issues related to these incentives. Using a normative juridical approach, the research relies on secondary data, including primary legal materials and secondary sources like textbooks, journals, expert opinions, and jurisprudence. The findings highlight the need for supervision in providing incentives and suggest prioritizing the electrification of public vehicles to achieve sustainable green transportation. Additionally, the study emphasizes strengthening non-motorized and electricity-based public transportation modes and transitioning to renewable energy sources to mitigate environmental impacts.  

One of the advanges of an island nation is possessing abundant natural resource potentials. Kanigoro Village which located at Kapanewon Saptosari, Gunung Kidul is a kind of village that has many natural resource potentials. To maximize the natural resource potentials in Kanigoro Village, field study students of Sebelas Maret University plan to create a village potential mapping. Implemented Methods of field study program involve some  activities such as students provision, location placement, and implementation of program. Facilities located at Kanigoro Village are sufficient to provide it’s living such as formal and nonformal education, health facilities, government facilities such hall village to anticipate disasters for example tsunami and landslide. In general, it is also explained that the education level of the people of Kanigoro village is relatively high. Kanigoro Village possess a huge potential in tourism and culture. Those huge potential need to be improved as an attraction in order to attract tourists to visit Kanigoro Village.

This study aims to explore the potential of students at SMP Pasundan Leles through the implementation of general competitions. These competitions include various fields such as academics, arts, and sports, designed to develop students' talents and interests. The research method used is descriptive qualitative, with data collected through observation, interviews, and documentation. The results show that these competitions can increase students' motivation to learn, hone their skills in various areas, and strengthen their self-confidence and cooperation among peers. Additionally, the activities provide students with opportunities to showcase their talents and potential, which may not be visible in daily classroom activities. Therefore, the competitions are expected to be an effective strategy in supporting the development of students' potential in the school environment.

The e-sport branch is very likely to produce professional athletes.  The interests and talents and potential of the community need to be given space and place to match the development of changes in social behavior in the community. Understanding e-sport as an achievement sport needs to be emphasized in order to form positive social values in society. Video games with certain types of genres are now competing in national and international championship competitions. The results of community service socialization of e-sport as an achievement sport for the level of understanding of the youth community in Klampok village are 91.7%, the remaining 8.3% of the community do not know e-sport as an achievement sport. the percentage of people who play video games according to the type of genre competed in the regional / national level e-sport championship event is 32.4%, the remaining 67.7% of the community play video games that are not competed in the regional / national level e-sport competition. People who have participated in good e-sport competitions at the regional / national level are at 20.3%, for gadget specifications that are used adequately in playing e-sport there are 58.3%, social environmental support factors 65.5%, parental support factors 8.3%.

The tourism in the Selayang Medan sub-district is included as one of the sub-districts that has several tourist attractions. When viewed from the number of residents, Traveler especially the city of Medan, have increased from year to year. tourism in the Medan Selayang sub-district continues to be planned to attract more visitors, therefore this research is carried out by analyzing problems and solutions in developing tourism in the Medan Selayang sub-district, such as data collection and tourist objects and attractions in the Medan Selayang sub-district, Analyzing tourism conditions related to issues as well as tourism potential and problems in the Medan Belawan sub-district, and proposed tourism development for the Medan Selayang sub-district. The method used in this research is a qualitative method with a data search process that is carried out by means of literature studies through books, related research journals and through internet pages. The final result of this study is the identification of proposals for maximizing and improving facilities as tourism development in the Medan Selayang.

This study aims to predict the potential bankruptcy of PT Waskita Karya Persero Tbk. Quantitative descriptive research type. The population used is the financial statements of PT Waskita Karya Persero Tbk with a sample of financial position reports and income statements from 2018-2023. Research data collection was carried out using documentation and literature studies. The analysis technique is the Zmijewski model (X-Score) with the three ratios, namely return on assets, debt ratio, current ratio and Altman model (Z-Score) with four ratios, namely the ratio of working capital to total assets, retained earnings to total assets, earning before interest and taxes to taotal assets, book value of equity to book value of debt. The research results of the Zmijewski model (X-Score) show that PT Waskita Karya Persero Tbk in 2018 is predicted to be a healthy company because the X-Score value is below the value of 0, in 2019-2023 it is predicted that the company has the potential fo bankruptcy because the X-Score value is above the value of 0. Meanwhile the Altman (X-Score) model shows that PT Waskita Karya Persero Tbk in 2018 is in gray zone because the Z-Score value is between 1.1 and 2.60, in 2019-2023 it is ini the danger zone because the Z-Score value is below the value of 1.1.    

Penelitian ini bertujuan untuk mengimplementasikan metode K-Nearest Neighbors (K-NN) dalam klasifikasi minat calon siswa-siswi di Able Ballet berdasarkan profil mereka. Metode K-NN digunakan karena kemampuannya dalam mengklasifikasikan data dengan tingkat akurasi yang tinggi. Penelitian dilakukan dengan mengumpulkan data profil siswa baru dan menggunakan metode K-NN untuk memprediksi minat mereka terhadap berbagai program yang ditawarkan. Hasil penelitian menunjukkan bahwa metode K-NN dapat mencapai tingkat akurasi sebesar 90% dalam klasifikasi minat siswa. Hal ini menunjukkan bahwa metode ini efektif dalam mendukung pengambilan keputusan untuk penempatan program yang sesuai bagi siswa baru. Penelitian ini juga menyarankan penggunaan dataset yang lebih besar dan eksplorasi metode lain seperti Support Vector Machine (SVM) untuk meningkatkan akurasi model di masa depan.

Penelitian ini bertujuan untuk mengimplementasikan metode K-Nearest Neighbors (K-NN) dalam klasifikasi minat calon siswa-siswi di Able Ballet berdasarkan profil mereka. Metode K-NN digunakan karena kemampuannya dalam mengklasifikasikan data dengan tingkat akurasi yang tinggi. Penelitian dilakukan dengan mengumpulkan data profil siswa baru dan menggunakan metode K-NN untuk memprediksi minat mereka terhadap berbagai program yang ditawarkan. Hasil penelitian menunjukkan bahwa metode K-NN dapat mencapai tingkat akurasi sebesar 90% dalam klasifikasi minat siswa. Hal ini menunjukkan bahwa metode ini efektif dalam mendukung pengambilan keputusan untuk penempatan program yang sesuai bagi siswa baru. Penelitian ini juga menyarankan penggunaan dataset yang lebih besar dan eksplorasi metode lain seperti Support Vector Machine (SVM) untuk meningkatkan akurasi model di masa depan.

Sedayu Village, located in Gemuh District, Kendal Regency, has abundant natural resource potential. The majority of people develop various kinds of plants and trees to be used as business fields, one of which is bamboo. Bamboo as an abundant and easily renewable natural resource has great potential to be developed as a raw material for making environmentally friendly products. In addition to looking at the characteristics of bamboo both physically and mechanically, this bamboo has good quality to be applied as a raw material for crafts such as dustbin. This research aims to explore the potential of bamboo as a raw material for making dustbin in Sedayu Village with a focus on the advantages, manufacturing process and implementation strategy. This study uses a qualitative approach with a case study design that focuses on getting an overview of local conditions. Meanwhile, data collection is carried out by participatory observation, interviews and documentation. The results of the study show that bamboo has strength and rigidity that exceeds other materials, making it a good structural choice for construction. This research discusses the use of bamboo as a raw material for making dustbin in Sedayu Village. The advantage of bamboo dustbin is its strength. In addition to being able to last a long time outdoors, bamboo also has aesthetic elements, namely its characteristics that are very suitable for rural environments and contain local traditional values that have been passed down from generation to generation.

Penelitian ini bertujuan untuk menganalisis peran Badan Usaha Milik Desa dalam Mengembangkan Usaha Kecil Menengah di Kelurahan Kemang Tanduk Kecamatan Rambang Kapak Tengah Kota Prabumulih. Penelitian menggunakan metode kualitatif dengan teknik pengumpulan data yaitu observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa salah satu peran BUMDes adalah menjadikan kebijakan-kebijakan yang terkait dengan BUMDes sebagai pedoman dalam menjalankan setiap kegiatan dan program yang terkait dengan tujuan dari BUMDes itu sendiri, sehingga tanpa adanya kebijakan maka BUMDes itu sendiri tidak dapat berjalan dengan baik. BUMDes Kemang Tanduk dalam menyusun strateginya untuk memaksimalkan setiap program BUMDes yang akan dijalankan yaitu melihat dan memastikan apa saja yang menjadi kebutuhan masyarakat, kemudian melihat potensi apa saja yang dapat digali dan disesuaikan dengan sumber daya yang ada. Tentunya harapan untuk membangun lapangan pekerjaan yang dibutuhkan akan terwujud dan tentunya komunikasi serta koordinasi yang dilakukan oleh BUMDes dengan Lembaga Desa dan masyarakat. Dalam pelaksanaan program Badan Usaha Milik Desa ini juga melibatkan pihak lain yaitu lembaga masyarakat lainnya khususnya yang ada di Desa Kemang Tanduk dan organisasi-organisasi yang tergabung dalam kegiatan Badan Usaha Milik Desa serta masyarakat pada umumnya sebagai solusi dan pemecah masalah bagi perekonomian Desa Kemang Tanduk. Masyarakat selalu mendukung setiap program yang dibuat oleh pemerintah desa, namun mereka menyayangkan apabila program tersebut tidak terlaksana dengan baik dan tersosialisasi dengan baik, sehingga masyarakat terkadang tidak mengetahui program apa saja yang telah dibuat oleh pemerintah desa. Faktor penghambatnya yaitu masyarakat Desa Kemang Tanduk masih kurang pengetahuannya mengenai program BUMDes dan belum mampu berinovasi serta lebih kreatif dalam memanfaatkan program BUMDes itu sendiri.