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The Legal Proficiency Practice Program II is an activity designed to connect the academic competence of students with the needs of work in legal institutions, one of which is the Regional Office of the Ministry of Law in Central Kalimantan. The main problem raised in this activity is how the optimization of student work competence can be achieved through direct involvement in the legal bureaucracy environment. The purpose is to provide a real professional experience, strengthen students' understanding of legal and administrative tasks, and form a professional identity as a prospective legal practitioner. The methods used include the placement of students with a rotation system in various work units for 30 days, observation of bureaucratic activities, involvement in substantive and administrative tasks. The implementation results show that the direct involvement of students in various work units can improve technical competencies, such as document management, meeting assistance, and information services, as well as develop non-technical competencies such as work ethics, communication, discipline, and time management. The internalization of PASTI values and the reflection process through the logbook also strengthens the formation of students' professional identity. Overall, the PKH II program is proven to be effective in optimizing the work competence of students and increasing their readiness to enter the world of the legal profession.

Advances in information and communication technology (ICT) have revolutionized various aspects of life, including the education sector. The application of technology in education enables more flexible, interactive, and personalized learning, as well as expanding access for students in various regions, including remote areas. SMK Negeri 2 Binjai is one of the vocational education institutions in Binjai City that is currently facing challenges in the process of determining recipients of educational assistance, particularly the Indonesia Pintar (PIP) Program, which is intended for underprivileged students. Until now, the selection mechanism for PIP recipients has been carried out manually, making it prone to subjectivity, lack of transparency, and limited integrated data. To overcome this problem, a decision support system is needed to help schools determine the recipients of educational assistance objectively and structurally using the Weighted Aggregated Sum Product Assessment (WASPAS) method, which is an effective multi-criteria decision-making technique for processing various assessment criteria to produce the best alternative ranking. The results of the calculation using the WASPAS method produced different preference values (Qi) for each student alternative. The highest score was obtained by Ilyas Ramadhanu with a Qi of 0.6899, followed by Binar Sembiring with a Qi of 0.5963, and Dimas Dwi Andika with a Qi of 0.5790. The lowest value was obtained by Adit Rahmazi with a Qi of 0.3852.

This research explores the role of the Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (DPMPTSP) of Tangerang City in implementing an online permit system for billboard advertising as a form of digital transformation in public service. The study aims to analyze the institutional role of DPMPTSP, identify obstacles in the implementation of online licensing, and evaluate the improvement efforts undertaken. Using a qualitative descriptive method, data were collected through in-depth interviews with DPMPTSP officials, billboard organizers, and permit applicants, complemented by observation and documentation to ensure data validity through source and technique triangulation. The findings reveal that DPMPTSP plays a strategic role by providing 24-hour online access, simplifying licensing procedures, and offering direct assistance through the Public Service Mall (MPP), supported by responsive communication channels such as WhatsApp and Zoom. Despite these efforts, challenges remain, including system errors, low digital literacy among applicants, limited technical staff, communication gaps, and incomplete integration of the central and regional OSS systems. To address these issues, DPMPTSP has strengthened public assistance services, simplified online information systems, expanded communication channels, redistributed staff duties, performed routine system maintenance, and intensified public education on regulations. These findings highlight that the success of digital public services depends not only on technological readiness but also on human resource capacity, effective communication, and continuous institutional adaptation to public needs.

This study aims to identify and analyze the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the Mebel Kerajinan Jepara business. A descriptive qualitative approach was employed using primary data obtained directly from business owners. Data collection techniques included in-depth interviews, observation of accounting records, and documentation of transaction evidence and records used in preparing financial statements. The data were analyzed descriptively to present systematic, factual, and accurate information about the actual accounting practices in the field. The findings reveal that the preparation of financial statements at Mebel Kerajinan Jepara has not yet fully complied with SAK EMKM. The business only keeps simple records of income and expenses in a notebook without producing complete financial statements such as the statement of financial position, income statement, and notes to the financial statements. The main constraints identified are the limited understanding of the business owners regarding the importance of accounting and the absence of human resources with accounting expertise. These findings highlight the need for assistance, training, and capacity building for business owners in the field of accounting to produce standardized financial reports, enhance business credibility, and support decision-making as well as access to financing. Thus, this study is expected to serve as a reference for local governments, educational institutions, and other related parties in providing accounting guidance to micro and small business actors.

Illegal streaming sites are one of the forms of copyright infringement that are rampant in the digital era and have a significant impact on the creative industry, the economy, and law enforcement. This research analyzes the Indonesian legal framework consisting of Law No. 28 of 2014 on Copyright, Law No. 11 of 2008 jo. Law No. 19 of 2016 on Electronic Information and Transactions, as well as the technical regulations of the Ministry of Communication and Information (Kominfo) in addressing these violations. The findings indicate that although the legal framework is in place, enforcement still faces technical, legal, social, and complex cross-border challenges. These sites often utilize foreign servers, mirror domains, and anti-blocking technology to evade blocking, thus requiring international cooperation thru mechanisms such as Mutual Legal Assistance (MLA) and coordination with the World Intellectual Property Organization (WIPO). An effective counter-strategy must be multidimensional, encompassing regulatory strengthening, the use of detection technologies such as digital watermarking and content ID systems, as well as public education to curb the demand for illegal content. A comparison with the United States, Japan, and South Korea shows that proactive enforcement, a quick notice-and-takedown mechanism, and industry cooperation have proven effective in reducing violations. In conclusion, the eradication of illegal streaming sites in Indonesia requires continuous synergy between the government, industry, and society to protect copyright and the sustainability of the creative industry ecosystem in the digital era.

This study aims to examine the effect of work discipline, work motivation, and work environment on employee performance at PT. Yara Berkah Semesta Kediri. The research employed a quantitative approach with a survey method by distributing questionnaires to 50 employees, who were selected as the sample using a census technique. The data analysis techniques used in this study included validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, and F-test, with the assistance of SPSS software. The results revealed that, partially, work discipline and work motivation did not have a significant effect on employee performance, while the work environment had a positive and significant effect. Simultaneously, work discipline, work motivation, and work environment had a positive and significant effect on employee performance, with an F-value of 32.586 and a significance level of 0.000. These findings indicate that employee performance improvement is more strongly influenced by a supportive and comfortable work environment. Therefore, the company is advised to reconsider its strategies for enhancing discipline and motivation, while maintaining a conducive work environment to support productivity. The practical implications of this study suggest that organizations should prioritize creating and maintaining a positive work environment as a fundamental strategy to boost performance. Additionally, companies need to design interventions that strengthen employee discipline and motivation, such as recognition programs, training, and clear performance management systems, while ensuring that these efforts are integrated with improvements in the work environment.

Cahaya Amal Soleh Foundation is a social institution that focuses on community service through various institutional programs engaged in social, education, and community empowerment. However, a number of operational staff who do not have a financial background have difficulty in understanding and managing financial reports effectively. This study aims to assist staff through the On-the-Job Learning and Development Program (OLDP) themed Finance for Non-Finance with the SIAPIK (Islamic Boarding School and Social Charity Accounting Information System) application approach. The method used is a qualitative approach with a participatory model, involving direct training, transaction recording simulations, and evaluation of participant understanding. The results of the assistance showed a significant increase in staff understanding of basic accounting principles, transaction recording, and SIAPIK-based financial reporting. These findings indicate that a practical approach through an application based on the foundation's needs can improve the financial capacity of non-accounting staff. The implications of this activity reinforce the importance of digitizing the financial system of social organizations and the need for ongoing training for human resources so that accountable and transparent financial governance can be realized sustainably. In addition, the results of this program highlight that the integration of technology and participatory training can overcome barriers in financial literacy among non-finance staff. The SIAPIK application provides an accessible interface and structured modules that are easy to understand, thereby reducing the complexity usually associated with financial management. Staff who previously felt unconfident in processing financial transactions gradually gained competence and independence in applying accounting procedures. The training also fostered collaborative learning, where participants supported each other in solving case simulations, enhancing not only technical knowledge but also teamwork and problem-solving skills. Furthermore, the foundation’s management expressed that the program positively contributed to institutional performance by ensuring more reliable and transparent financial reporting.

As a team under the auspices of the BKKBN service, it has an important role in managing data such as birth data, deaths, stunted toddler data and others. However, at the end of the agency, namely cadres, they still do manual data collection, with manual recording in books. An information system is needed so that cadres are able to assist in inputting data processing data so that the data reporting process becomes faster, more efficient, smoother and will also have an impact on improving work operations. The design uses an entity relationship diagram to be able to clarify the purpose of the design made. The results of the system display are also in accordance with the design of the system display, have a logo from BKBBN because the Family Assistance Team is under the auspices of BKKBN. When the dashboard display is given a welcome greeting, to the login page. Researchers also try to apply all data structure designs, starting from the design of the profile data structure, the password change data structure, the toddler data structure, the pregnant woman data structure, the catin data structure, and the report data structure. The author produces a feasible system design that is very much in accordance with user needs, using Figma software. The design of the Family Assistance Team data recording information system in Kenali Asam Village, Kota Baru District, Jambi is feasible because it is in accordance with the needs

The deployment of TNI soldiers has sparked controversy due to concerns over the strengthening of militarism in civilian institutions. This action has raised alarm among various human rights groups and political analysts who argue that it undermines the democratic principles of civilian control over military forces. The Attorney General's Office (AGO), the TNI, and the Chief of Police have publicly addressed the issue, especially the deployment of TNI soldiers to guard the AGO Complex, as well as the High Prosecutors' Offices (Kejati) and District Prosecutors' Offices (Kejari) across Indonesia. The order for this deployment was issued in the TNI Commander’s Telegram Number TR/442/2025 on May 6, 2025. This order is part of a broader effort to increase security at critical state institutions, especially in light of recent security threats. The deployment of soldiers is part of a follow-up to the cooperation agreement between the TNI and the AGO, which was formalized in the Memorandum of Understanding NK/6/IV/2023/TNI dated April 6, 2023. The agreement outlines eight points of cooperation, which include: (1) Education and training for TNI personnel in law enforcement procedures; (2) Exchange of information for law enforcement purposes, ensuring better collaboration between the military and civilian law enforcement agencies; (3) The assignment of TNI soldiers to assist in guarding AGO facilities and other law enforcement offices; and (4) Other security-related assistance, such as providing military expertise to ensure the integrity and safety of AGO operations. While the cooperation between the TNI and AGO is framed as an effort to enhance security and operational efficiency, critics argue that this deployment could lead to the militarization of civilian functions, potentially causing conflicts of interest and compromising the impartiality of the judicial system.

This study aims to analyze the extent to which Statement of Financial Accounting Standards (PSAK) 109 on Zakat Accounting has been implemented in the financial reporting of Amil Zakat Institutions. PSAK 109 is designed as a guideline to ensure that the management of zakat, infaq, and alms funds is carried out in an accountable, transparent, and Sharia-compliant manner. The research employs a qualitative descriptive approach, using in-depth interviews, observation, and documentation as data collection techniques, allowing for a comprehensive exploration of zakat accounting practices applied by the institution. The findings indicate that the Amil Zakat Institution has implemented most aspects of PSAK 109, particularly in the recognition, measurement, and presentation of zakat funds, which are clearly separated from non-zakat funds. This practice demonstrates a positive effort by the institution to maintain accountability and transparency in managing public funds. However, the study also reveals weaknesses in the disclosure aspect, especially in the Notes to Financial Statements (CALK), where the information provided remains limited and has not fully met the requirements of PSAK 109. Such limitations reduce the overall quality and transparency of financial reporting. The main challenges in implementing PSAK 109 include the limited number of human resources with sufficient technical knowledge of zakat accounting, the inadequacy of the existing accounting information system, and the lack of intensive technical training. These issues hinder the optimal application of PSAK 109 and may lead to inconsistent interpretations in practice. Therefore, strategic improvements are required through internal capacity building, the development of integrated accounting information systems, and continuous assistance from relevant authorities. These efforts are expected to enhance the quality of zakat financial reporting, making it more transparent, accountable, and Sharia-compliant, while also strengthening public trust in Amil Zakat Institutions as trustworthy managers of public funds.

Quality education services are closely linked to the effectiveness of financial and asset governance within local government institutions. This study aims to explore in depth the strategic role of the Finance and Assets Subdivision in enhancing the effectiveness of education services under the Central Kalimantan Provincial Education Office. Using a descriptive qualitative approach, data were collected through interviews, observation, and documentation. The analysis was carried out following the Miles and Huberman model, which involves data reduction, data display, and conclusion drawing. The results indicate that the Finance Subdivision plays a critical role in needs-based budget planning, ensuring that financial allocations align with educational priorities and policies. It manages key funding sources such as School Operational Assistance (BOS) and Special Allocation Funds (DAK) with a focus on transparency, accountability, and timely reporting. Meanwhile, the Asset Subdivision contributes through systematic recording, equitable distribution, and optimal utilization of regional property. These responsibilities are supported by regular training programs and consistent monitoring to ensure that facilities remain functional and beneficial for educational purposes. The implementation of integrated digital management systems, such as SIMDA, SIKD, and SIPKD, has significantly improved data accuracy, accessibility, and overall management efficiency. These systems allow for more transparent governance and facilitate informed decision-making at the institutional level. The study concludes that the active and coordinated role of the Finance and Assets Subdivision forms a strong foundation for professional, efficient, and sustainable education governance. The findings suggest that strengthening human resource capacity, enhancing interdepartmental coordination, and further integrating digital information systems are essential strategies to improve the quality and equity of education services in the region. Such improvements will contribute to achieving better educational outcomes and fostering public trust in government-managed education services.

The social transformation that has occurred in the digital era has encouraged Micro, Small, and Medium Enterprises (MSMEs) to adapt to developments in information technology to increase competitiveness and expand market reach. One form of this adaptation is the use of e-commerce platforms as a means of marketing and managing their businesses online. This community service activity aims to empower the Kartika Taro Chips MSME through the introduction and implementation of an e-commerce platform based on Odoo.com, an integrated Enterprise Resource Planning (ERP) system. This activity was carried out by students of the Information Systems Study Program, Faculty of Computer Science, Victory University Sorong, with the assistance of lecturers from the Information Systems and Sociology fields. The training method includes several stages, namely: the stage of material preparation and analysis of participant needs, the implementation of a workshop that includes the installation and configuration of Odoo.com, and the post-training mentoring stage to ensure the sustainability and independence of participants in managing their online stores. The results of the training showed that participants were not only able to build and manage online stores independently, but also understood the basic concepts of ERP systems and experienced a significant increase in digital literacy. From a sociological perspective, this activity reflects a technology-driven social transformation process, where MSMEs are actively expanding their social networks through digital spaces and increasing their involvement in the digital economy. This demonstrates that integrating technological and social approaches can be a relevant MSME empowerment model in local contexts. Overall, this training has had a positive impact on strengthening MSMEs' digital capacity and opening up new opportunities for sustainable business development in the era of digital transformation.

In a criminal justice system that upholds the principle of justice, the protection of suspects' rights is a crucial and fundamental component. Investigators play a crucial role in ensuring suspects' rights are protected during the investigation process, including the right to legal counsel, the right to access information, and the right to be free from arbitrary prosecution. The aim of this study is to explore the role of investigators in guaranteeing these rights and highlight challenges in their implementation. The study revealed that many suspects did not receive legal assistance from the beginning of the examination, lacked understanding of their rights, and faced investigations that often violated due process of law. This problem is exacerbated by limited human resources, inadequate internal oversight, and lack of ongoing training for investigators. These factors contribute to the failure to enforce the rights of suspects as a whole, which impacts the fairness and integrity of the legal process. In an effort to realize a fast, simple, and inexpensive judicial process, as promised in Law Number 48 of 2009, this study emphasizes the need for reforms to strengthen the investigation process. The reforms include improvements in the aspects of supervision and more in-depth training of investigators on human rights, so that they can better understand and implement the protection of the rights of suspects. In addition, the use of technology in investigations, such as digital-based information systems to manage evidence and legal processes, can increase transparency and accuracy in every stage of investigation. Strengthening internal supervision mechanisms is also very important to minimize abuse of authority by investigators. On the other hand, it is important to periodically evaluate the application of standard operating procedures (SOPs) in investigations, in order to ensure compliance with applicable laws and provide justice for suspects.

This community service program is designed to improve the competitiveness and marketing effectiveness of YAIKI's Shoe Business Partners, located in Karangdieng Village, Mojokerto Regency. This improvement effort is carried out through the creation of a digital product catalog integrated with QR codes as a modern promotional medium. The digital product catalog is systematically structured, interactive, and easily accessible, containing comprehensive information on the types, designs, sizes, prices, and advantages of the shoes produced. The catalog's attractive appearance is designed using design software and online platforms, thus conveying a professional impression and increasing consumer appeal. Furthermore, QR codes are created and placed on each product and promotional materials such as brochures, packaging, and posters. By scanning the QR code with a smartphone, consumers can directly connect to the digital catalog without having to manually search for information, thus making the marketing process more efficient and responsive to market needs. The program implementation method includes training in digital catalog creation using free or low-cost graphic design software and online platforms, the creation of QR codes that directly link to the catalog, and technical assistance for partners in implementing this technology into their marketing strategies. The program evaluation demonstrated increased partner understanding of digital technology, ease of product information delivery, and the potential for increased sales and broader market reach. Through this innovation, local shoe businesses in Karangdieng Village have a greater opportunity to compete in the modern market. The implementation of digital catalogs and QR codes is expected to be a practical and sustainable solution to support business growth, strengthen brand image, and encourage economic independence for the local community.

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.

This Community Service (PkM) program aims to provide assistance in financial recording and direct involvement in the production process at the Wisnu Batik SME. The main focus of the activity is to support the sustainability of micro-enterprises based on local culture, particularly through improved management and the preservation of traditional values. The activity was carried out for two months in the form of field work practice (PKL), using participatory observation methods, semi-structured interviews, and direct documentation. One of the main results of the activity was the implementation of a quarterly financial recording system based on SIINAS (National Industrial Information System), which has been proven to improve the accuracy and transparency in the preparation of business reports. Furthermore, the direct involvement of the interns in the traditional batik production process provided important insights into the production stages, the cultural values ​​contained, and the challenges faced in maintaining quality and continuity of production. Analysis of the cost of goods manufactured (COGS) and monthly revenues showed that the Wisnu Batik SME has great potential for sustainable development if managed with a more systematic and professional approach. The synergy between good financial management and production process efficiency is an important foundation in strengthening the competitiveness of SMEs in the midst of market competition. This activity also serves as concrete evidence that collaboration between the world of education and MSMEs can encourage positive transformation in micro-business management towards a more modern, measurable, and culturally value-based direction.

This research aims to describe the use of WhatsApp social media as a means of population administration services at the Tebel Village Hall, Bareng District. The problem raised in this research is the process of using WhatsApp in services and how the public responds to this service. This research uses a qualitative descriptive approach with data collection techniques in the form of in-depth interviews and observations of officers and service users. The research results show that using WhatsApp helps speed up communication, makes sending required documents easier, and provides more practical access to information for village communities. Village officials are also able to provide more responsive service assistance. However, several obstacles were also found, such as limited number of officers and technical problems with the system. The results show that digital media such as WhatsApp can help make public services more accessible, especially in rural areas. This study found that WhatsApp was well received by the public and helped administration.

Village infrastructure is an important foundation for local economic development and improving the welfare of the community in the area. However, the obstacles often encountered include ineffective budget planning, lack of community participation, and weak supervision in budget implementation. Nevertheless, there is potential for improvement through the implementation of an integrated village financial information system and active community involvement in the village development planning deliberation process (Musrenbangdes). This study employs a qualitative approach, utilizing primary data obtained through interviews and secondary data from journal sources and previous research. The results of this study indicate that village infrastructure development through the APBDes begins with the participatory preparation of the RKP, involving RT, RW, and BPD. Funding comes from the APBDes, PAD, and community self-help. The focus of development has now shifted to community empowerment, especially women, through skills training. APBDes management faces challenges in meeting sudden needs and relies on deliberation for solutions. Transparency is maintained through budget publication, and project implementation considers environmental aspects. Evaluations are conducted by the Inspectorate and District Office, while the community also monitors and critiques implementation. Regarding the food security program, there will be a shift in management to BUMDes starting in 2025, pending new regulations. The APBDes covers revenue, expenditures, and financing, with village deliberations as the highest forum for approval. Village funds are considered insufficient, so assistance from the Regional People's Representative Council (DPRD) also plays an important role.

This community service activity aims to increase the financial independence of the Women Farmers Group (KWT) in Sudiang, Makassar, through a networking approach and strengthening financial literacy capacity. The main problems faced by the local KWT are the still low understanding of group financial management, limited access to financial information, and dependence on external assistance. Through socialization, training, and interactive discussions, participants were provided with an understanding of the basic concepts of financial independence, simple financial record keeping, collective fund management, and the importance of institutional networks as a sustainability strategy. The results of the activity showed an increase in members' understanding of the importance of financial literacy and the ability to design an internal financial system independently. In addition, strengthening networks with local stakeholders was also started as a first step towards finding a KWT business. The activity concluded with a question and answer session and the presentation of certificates to participants as a form of appreciation and ongoing motivation. Going forward, further mentoring is needed so that the empowerment process can continue to develop consistently. As a follow-up to this activity, a sustainable mentoring strategy is needed so that the understanding and skills that have been acquired do not just stop at the level of knowledge, but can be implemented in real life in the KWT's daily activities. This mentoring can include monitoring the group's financial records, facilitating access to microfinance institutions, and training in building partnerships with external parties such as government, academics, and the private sector. With structured mentoring, KWT is expected to be able to build a transparent and accountable financial management system and support the growth of sustainable, productive businesses. This aligns with efforts to strengthen women's independence in the agricultural sector while contributing to the welfare of families and the wider community.

Micro, Small and Medium Enterprises (MSMEs) in the Social Service of the North Sumatra Province Batubara Regency are business operators engaged in the business sector, which touches the interests of the community around the Regency of Coal. MSMEs have an important position, not only in employment and public welfare, in many ways they are the glue and stabilize the problem of social inequality. MSMEs are currently very developed. However, the current problem that arises is that the Chair of the UMKM in Coal is having difficulty monitoring MSME social funding assistance provided to communities around Coal, the lack of public understanding of the reporting of the social assistance fund accountability and due to these inaccessible location conditions that triggered the social services difficult to monitor. then we need an information system that is able to do data collection, management, monitoring the use of aid funds. In addition, the Social Service can directly monitor the responsibility of MSMEs in managing aid funds.The results of this study are a monitoring information system application that replaces the previously running process, in this application makes it easy for the recipient to know the amount of assistance received and in making reports can be directly accessed online.