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Yohan Yuanta; Dessya Putri Ayu; Putri Rahayu Ratri; Surya Dewi Puspita; Dina Fitriyah +2 more

Sevaka : Hasil Kegiatan Layanan Masyarakat 2026 STIKES Columbia Asia Medan

Puger Kulon Village, located in Puger District, Jember Regency, is a coastal area in East Java with significant marine and fisheries potential. Most of the population earns their living as fishermen and small-scale fishery product processors (MSMEs). Unfortunately, the capacity of MSMEs in this area is still very limited, both in terms of technical skills and product variety. Processed fish products produced by the community are mostly shrimp paste and shredded fish. This community service activity aims to increase knowledge and additional skills for coastal MSMEs regarding the diversification of local processed fish products by encouraging the development of various processed fish products as an effort to increase product added value such as fish nuggets, fish balls, fish dumplings, and fish dim sum. The method used is counseling and technical training with direct practice in diversifying various fish products (fish nuggets, fish balls, dumplings, and fish dim sum). Evaluation was carried out using a pretest and posttest approach on 20 MSME participants using a knowledge assessment instrument. The results showed an increase in knowledge regarding fish processing diversification, with an average score of 74 before the training, increasing to 93 after the training, a 27% increase. Thus, the extension and training on fish processing diversification have proven effective in increasing the knowledge and skills of coastal MSMEs. This activity has the potential to improve the quality and diversity of local fish-based products, while strengthening the role of MSMEs in providing nutritious food from local potential as an effort to prevent stunting in coastal communities.

Nadzifah A’isyah Fauzi; Zalfa Zayyana; Harits Mafaza; Abdul Khobir

Ikhlas : Jurnal Ilmiah Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Higher education in Indonesia has undergone significant transformation due to the implementation of a capitalist system that emphasizes profit orientation and business logic. The commercialization of educational institutions has resulted in limited access, particularly for low- and middle-income communities, and has led to social inequality and a shift in the educational paradigm toward commodification. This study uses qualitative methods with literature review to examine the impact of capitalism and commercialization in higher education. The findings reveal an increase in tuition fees, the commodification of knowledge, and the privatization of universities, which reduce access and lower the quality of education. Criticism of educational capitalism emphasizes the importance of social and spiritual values and equal access. Therefore, it is recommended that policy reforms balance the roles of the state and the private sector, strengthen regulations, and expand access to fair and quality education for the sake of higher education that is oriented towards social welfare and sustainability.

Lubana Nataghain AlMuhdhar; Nida Hasanati

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Competition in acquiring young talent is increasing, so employer branding strategies  are an important element for organizations in attracting the interest of generation Z. As digital natives, generation Z has different characteristics and expectations, including the need for career development, work-life balance, organizational reputation, and an inclusive work culture (Smith, 2022). In the midst of global competition and the increasingly dominant use of digital technology in the job search process, companies are required to build an authentic and relevant employer image in order to increase the attractiveness of their talents. Previous research has shown that employer branding has a significant effect on the interest in applying for jobs for generation Z, either directly or through mediating factors such as organizational reputation and person-organization fit (Backhaus & Tikoo, 2004; Jiang & Iles, 2024). Based on this phenomenon, this study aims to analyze the influence of employer branding on the interest in applying for jobs of Generation Z and examine the role of organizational reputation and person organization fit as a mediation variable. The study used a quantitative approach with a survey method of Generation Z respondents who were looking for a job, then analyzed using multiple regression and bootstrapping mediation test. The results of the study show that employer branding has a positive and significant effect on the interest in applying for jobs for generation Z, and this influence is stronger when the reputation of the organization and the person-organization fit plays the role of mediator. These findings affirm the importance for organizations to build a positive image, provide an inclusive work culture, and highlight the value match between companies and applicants in order to be able to compete in the fight for young talent in the digital era.

Rizkiyah Purnama; Muthiatul Khairiyah Ritonga; Raufan Syiddik Harahap; Zulhimma Zulhimma

International Journal of Economics, Commerce, and Management 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Strengthening the family economy through the development of productive household-based businesses is an important strategy in supporting sustainable rural community development. This approach is considered effective because it utilizes the potential of local resources and involves the active role of family members, especially housewives, in economic activities. One form of business that is relatively easy to implement is the production of hygienic laundry soap, considering the simple manufacturing process, affordable production costs, and has a relatively stable level of market need and demand. These conditions make this business an opportunity to be developed as a productive household economic activity. This study aims to analyze the implementation of home-based hygienic laundry soap production training and examine its impact on improving the skills and economic independence of housewives in Jambur Village, Padang Matinggi . The focus of the study is directed at the training process, the level of understanding of participants, and changes in attitudes and economic capabilities after participating in the activity. The approach used in this study is a descriptive qualitative method, which allows researchers to obtain an in-depth picture of the program implementation and participants' experiences. Data collection techniques are carried out through direct observation, interviews with participants and related parties, and documentation of activities to support research data. The research results show that the training on making hygienic laundry soap had a positive impact on improving the knowledge and skills of housewives in producing safe, hygienic, and marketable soap. Participants not only understood the production stages but also learned how to make soap independently. Furthermore, the training fostered entrepreneurial motivation and awareness of home-based business opportunities, thereby opening up opportunities to increase family income. Therefore, this training program significantly contributes to women's empowerment and strengthening family economies at the village level through the development of productive, home-based businesses.

Yunita Making; Siltia Murti; Rasti Kristanti Daramena; Vallentiasafita Tutu Sari; Martinus Budiantara +2 more

International Journal of Economics, Commerce, and Management 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

: The empowerment of micro, small, and medium enterprises (MSMEs) plays a crucial role in strengthening local economic resilience, increasing community welfare, and enhancing competitiveness in the digital era. This international community service program focuses on developing the Kedung Aren Banana Chips MSME through the implementation of product-based QR Codes as a digital marketing tool. The program aims to improve digital literacy, strengthen branding, and expand market reach, particularly toward potential international consumers. The activities conducted include training on QR Code creation, guidance on integrating digital information into product packaging, monitoring marketing practices, and evaluating the program’s effectiveness. Feedback from Malaysian partners and participants indicates that optimizing QR Codes with dynamic and informative digital content significantly enhances market accessibility, consumer trust, and promotional effectiveness. The program generates positive economic impacts through increased sales potential, social benefits through improved human resource capabilities, and environmental benefits by reducing the use of printed promotional materials. Overall, the program provides a sustainable foundation for MSME modernization and positions Kedung Aren banana chip products to compete more effectively in both domestic and global markets.

Viona Saskia Lestari; Laila Fitriah

Realisasi : Ilmu Pendidikan, Seni Rupa dan Desain 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This study is motivated by the rapid development of digital technology, which has positioned social media as an essential tool for disseminating information and conducting promotion, including in the field of arts and culture. Sanggar Mahligai in Siak Regency, as an institution dedicated to preserving Malay traditional dance, utilizes social media to expand its informational reach, attract public interest, and maintain the existence of traditional arts amid modern lifestyle changes. This research aims to describe how social media is used as a medium for information dissemination and promotion by Sanggar Mahligai. The study employs a descriptive qualitative method through observation, interviews, and documentation involving the head of the sanggar, social media administrators, and followers of the sanggar’s social media accounts. The findings show that Instagram and TikTok serve as the main platforms for sharing information related to training schedules, performance activities, new member registration, and activity documentation. Visual content, the use of trending formats, and active interaction with the audience significantly increase public engagement and interest in the sanggar’s activities. These results indicate that social media plays an important role in strengthening the sanggar’s visibility, fostering two-way communication, and supporting the preservation of Malay cultural arts through consistent and strategic digital practices.  

Ayu Menur Wulansari; Mohamad Sodikin; Salimah

Journal of Economic Management and Accounting 2026 Sekolah Tinggi Ilmu Ekonomi Cendekia Karya Utama

The transformation of the retail industry in Indonesia is accelerating in line with increasing digital penetration and changes in consumer shopping behavior. This condition requires small-scale retail, including fresh marts, to be able to optimize effective marketing stimulus to maintain and increase consumer buying interest. This study aims to analyze the role of marketing stimulus consisting of price, product variety, and promotion as a predictor of consumer buying interest using the Stimulus Organism Response (SOR) theoretical approach. This study involved 105 consumer respondents of Rizky Fresh Mart Semarang, who were selected through accidental sampling techniques. Data were collected using a Likert scale questionnaire and analyzed through multiple linear regression. The results showed that product variations had a positive and significant effect on buying interest, while prices and promotions showed a positive but insignificant influence. Simultaneously, the three marketing stimuli have a significant effect on consumer buying interest. These findings confirm that in the context of small-scale retail in Indonesia, product variety is the most powerful stimulus in shaping consumer perception before generating a response in the form of buying interest, according to the SOR model. This research provides managerial implications for retailers to prioritize completeness and product diversity, in addition to more strategic price management and promotion.

Winda Saputri; Zamzam Mustofa

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Education plays a vital role in shaping character and developing individual potential, with the ability to collaborate being crucial in this global era. This study focuses on the low level of student collaboration and suboptimal Aqidah Akhlak learning outcomes at MA Muhammadiyah 1 Ponorogo, caused by a lack of innovative learning methods. Therefore, this study aims to examine the application of the Project-Based Learning method as a solution to improve student collaboration and learning outcomes. This study aims to: (1) describe the application of the Project-Based Learning method in teaching Aqidah Akhlak in class XI of MA Muhammadiyah 1 Ponorogo, (2) determine the impact of the Project-Based Learning method on student collaboration and learning outcomes, and (3) determine student perceptions of the application of the Project-Based Learning method in teaching Aqidah Akhlak. This study used a qualitative approach with descriptive methods. Data were collected through observation, interviews (with the principal, vice principal for curriculum, Aqidah Akhlak teacher, and class XI students), and documentation. The data analysis technique used was the Miles and Huberman model, which includes data reduction, data presentation, and drawing conclusions. The results of the study show that: (1) the implementation of the Project Based Learning method is carried out through structured steps, encouraging active cooperation between teachers and students, with an emphasis on equal roles and responsibilities of each, (2) the Project Based Learning method has a positive impact on increasing collaboration, educational outcomes, and the development of students’ knowledge, attitudes, and skills as a whole, with changes in behavior that are seen in depth, (3) students have a positive view of the Project Based Learning method because it is considered more interesting, interactive, meaningful, and relevant to everyday life, which can be seen from increased motivation and active participation.

Fadhil Aryadi; Irhamni Rahman

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

The rise of online gambling has become an urgent social issue among South Tangerang adults, with Indonesia occupying the highest position as an online gambling user globally. This qualitative case study aims to explore the factors that cause adult involvement in online gambling, the recovery process of individuals experiencing addiction, and the role of local stakeholders in efforts to overcome it. The findings of the study revealed five main factors, namely the influence of friendships, situational pressure due to aggressive marketing, early winning experiences, misperceptions of winning strategies, and overconfidence in personal abilities. Recovery efforts undertaken by individuals include transformation of mindset, restriction of negative associations, elimination of access to online gambling platforms, increased spiritual engagement, and participation in productive activities. Meanwhile, stakeholders play a role through community education, collaboration with religious and community leaders, public awareness campaigns, and the provision of family counseling. However, this study found that there is no sustainable structured rehabilitation program. Therefore, this study recommends the development of comprehensive social intervention strategies involving professional psychological support and stronger enforcement of regulations to effectively address online gambling addiction.

Kareena Hilwa; Sri Astuty; Diah Retno Dwi Hastuti; Muhammad Syafri; Regina Regina

International Journal of Economics, Commerce, and Management 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Cryptocurrency has become a rapidly developing digital asset class that attracts widespread investor interest due to its decentralized, anonymous, and highly volatile nature. Such volatility creates uncertainty in market movements, making it important to understand the factors that drive fluctuations in returns. This research aims to examine how fundamental indicators namely price, trading volume, and market capitalization affect return volatility, as well as to determine which cryptocurrency demonstrates the highest market efficiency based on risk assessment. The study uses panel data covering the five largest cryptocurrencies by market capitalization (Bitcoin, Ethereum, Tether, USD Coin, and Binance Coin) over the period 2019–2023. The analytical methods applied include panel data regression to identify the determinants of volatility and Value at Risk (VaR) to measure asset risk and efficiency. The findings show that price and trading volume positively and significantly increase return volatility, whereas market capitalization exerts a negative and significant effect, indicating its stabilizing role. Based on VaR analysis, Binance Coin (BNB) emerges as the asset with the highest market efficiency. The study concludes that fundamental indicators play a crucial role in shaping volatility and that BNB offers relatively better risk performance compared to its peers.

Fariq Hasril Adiwardana; Hadiyanto Hadiyanto

Jurnal Riset Rumpun Seni, Desain dan Media 2026 Pusat Riset dan Inovasi Nasional

Social media has become an important element in the public relations strategy of government agencies, including the Human Resources Development Agency (BPSDM) of the Ministry of Public Works (PU). Instagram, as the most popular platform in the world, plays a strategic role in disseminating institutional information. This study focuses on analyzing the PR strategy of BPSDM PU through the management of the Instagram account @pu_bpsdm. The method used is descriptive qualitative through observation, interviews with the Public Communication Team, and literature study. The results of the study show that the PR strategy is implemented through four step according to Cutlip & Center, namely situation analysis, planning, communication implementation, and evaluation. Issue identification is carried out through a top-down and bottom-up approach to ensure that the message is in line with public needs and the agency's agenda. Content production is carried out in a structured manner with a multi-layered verification mechanism, while routine evaluations show a significant increase in engagement from 25.2% (June), 29.28% (July), to 40.84% (August). These findings confirm that the BPSDM PU's digital PR strategy is effective and contributes to strengthening the institution's image in the public communication sphere.

Ronald Darlly Hukubun; Cut Charolina Pattiwaellapia; Riskia Tirta Nirwana Sopacua; Jehuda Daniel Nussy; Rocky Genestho Kubela +3 more

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Bullying in Indonesian educational settings remains a serious problem that requires widespread attention. Poor legal understanding among children and adolescents, coupled with suboptimal child protection regulations, increases the risk of violence in schools. To address this issue, a "Fight Bullying" outreach program was conducted in Sumeith Pasinaro Village, aimed at improving students' understanding of the definition, forms, impacts, and legal consequences of bullying. This program utilized a qualitative descriptive approach and a participatory education model, involving 47 students from Sumeith Pasinaro Elementary School and Elpaputih 2 Junior High School. The methods employed included material delivery, interactive discussions, and assessments to provide students with an in-depth understanding of the legal education provided. The evaluation results showed a significant increase in students' understanding of bullying, with an average level of understanding reaching 80.83%. Students were able not only to identify the types of bullying but also to understand the long-term impacts on both victims and perpetrators. This outreach program also helped students understand the legal regulations governing bullying and encouraged them to report or stop such acts. This program emphasizes the importance of a planned and sustainable approach involving teachers and parents to prevent bullying, as well as creating a safe learning environment and supporting child protection.

Yose Sitompul; Roida Nababan

Journal of Administrative and Sosial Science (JASS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The criminal justice system in Indonesia is very concerned about money laundering crimes that continue to grow along with technological advances and the complexity of modern economic crimes. This study examines in depth the legal provisions related to TPPU in Indonesia, which is based on Law Number 8 of 2010 concerning the Prevention and Eradication of Money Laundering Crimes. This research aims to identify the role of prosecutors as law enforcers in applying elements of anti-trafficking at the investigation and prosecution stages, as well as to analyze various obstacles that arise in the evidentiary process in court. Using a normative juridical approach, this study utilizes literature analysis, court decision review, and evaluation of relevant legal provisions. The findings of the study show that proving preliminary crimes and the flow of funds from crimes requires public prosecutors to have a comprehensive understanding of money laundering mechanisms, including the placement, layering, and integration stages. In practice, prosecutors face various challenges, such as difficulties in tracing the origins of assets disguised through complex transactions, limited access to financial technology data, and lack of cooperation support between law enforcement and financial institutions. These obstacles often cause the proving process to be protracted and less effective. Therefore, it is necessary to increase the capacity of law enforcement officials, strengthen coordination between agencies, and use more optimal technology to support efforts to eradicate trafficking more effectively and comprehensively.

Arief Hardian; Syabila Syazwana; Gladis Pradani

International Journal of Economics, Commerce, and Management 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the implementation of the Management Internship Program (KKM) and its contribution to improving students' professional competence at the Medan Amplas District Office. The background of this study stems from the need for higher education to produce graduates who not only master theory but also possess practical skills appropriate to the demands of the workplace, particularly in government administrative environments. This study used a qualitative descriptive method through in-depth interviews, questionnaires, and direct observation of KKM participants and field supervisors. The results showed that the KKM program had a significant impact on improving students' professional competence. Improvements were seen in hard skills, such as understanding of government administration (88%), ability to use office applications (81%), and report preparation (76%). In addition, there was a significant increase in soft skills, including communication skills (92%), discipline (85%), and self-confidence in completing tasks (78%). Direct interaction with employees and the community and active guidance from field supervisors were key supporting factors in the program's effectiveness. However, the study also identified several obstacles such as limited supervision and high agency workload. Overall, this study concludes that KKM plays an important role as a contextual learning tool that is able to improve students' professional competence through the application of theory to real practice in the government environment.

Adang Ridwan; Ria Karmila; Sri Hidayati; Harlina Harja; Rian Septiawan

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

The rapid development of digital technology requires teachers to possess competencies that are relevant to modern learning needs. This necessity underlies the focus of this community service program, namely transforming teacher competencies through character-based learning innovation supported by Artificial Intelligence (AI). The program was conducted at Madrasah Tsanawiyah Nurul Huda Muaro Jambi with the aim of strengthening teachers’ skills in utilizing AI as a tool to support interactive learning while instilling character values in students. The method included socialization, training, and direct mentoring in the practical application of AI-based learning media in the classroom. The results showed significant improvements in teachers’ ability to design technology-based learning materials, a better understanding of integrating character education, and increased motivation to innovate. Furthermore, the program fostered a more engaging learning atmosphere aligned with the needs of the digital generation. Therefore, the transformation of teacher competencies through AI not only enhances teacher professionalism but also plays a crucial role in shaping students with strong character amid technological advancement.

Abdurahman Abdurahman; Imsar Imsar; Dimas Pramudya; Muhammad Iqbal

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the role of UINSU’s Community Service Program (KKN) students in enhancing Islamic entrepreneurial awareness among the residents of Pahang Village, Talawi District, Batu Bara Regency. The KKN program serves as a platform for applying academic knowledge while empowering communities through educational, persuasive, and participatory approaches. The students introduced fundamental concepts of Islamic entrepreneurship, including principles of justice, honesty, sustainability, and the avoidance of riba, gharar, and maisir. Through a series of activities such as seminars, micro-business training sessions, financial management mentoring based on sharia principles, and simple business model simulations, the villagers began to show improved understanding of Islamic economic values. Moreover, the active involvement of students created an inclusive learning environment that was accessible to various community groups. The findings indicate that the presence of KKN students contributed positively to cultivating entrepreneurial motivation, particularly among youth and micro-business actors. This improvement was reflected in changes in mindset, interest in initiating halal businesses, and increased awareness of applying sharia principles in daily economic activities. Thus, the KKN program not only provides practical experience for students but also offers a tangible contribution to strengthening sharia-based economic empowerment at the village level.

Putri Winanda; Dinda Amalia; Desi Khairani Harahap; M Fikri Almi; Sofia Hanin +1 more

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

This study aims to examine the use of piggy banks as a means of financial literacy education among elementary school students. Piggy piggy banks are seen as a simple but effective learning medium in instilling the habit of saving, managing money, and forming a frugal character from an early age. Through a qualitative descriptive approach, this research involves students, teachers, and parents as the main data source with interview and observation techniques. The results of the study show that the use of piggy banks not only increases children's understanding of the concept of money and economic value, but also fosters financial responsibility and awareness from an early age. Teachers play an important role in providing direction and assistance, while the role of parents is a reinforcement of the practice of saving at home. In addition, saving through piggy banks has been proven to increase motivation to learn, because children feel that they have financial goals that they want to achieve. Education through piggy banks is the first step in building a strong financial literacy foundation, so that children are used to planning their money wisely and consistently. Thus, piggy banks can be used as effective contextual learning innovations at the elementary school level.

Rico Yonanda Situmeang; July Esther

Journal of Administrative and Sosial Science (JASS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Handling cases of domestic violence (KDRT) requires an approach that not only focuses on sanctions for perpetrators, but also on the comprehensive recovery of victims. One of the appropriate methods is restorative justice, which is focused on restoring social relations, psychological recovery for the victim, and the participation of all parties involved in the process of resolving the case. In this context, lawyers play a strategic role, not only as defenders of the law, but also as facilitators of a just and supportive restorative process for victims. This study aims to analyze in depth the role of lawyers in the implementation of restorative justice in domestic violence cases, as well as identify the challenges and opportunities faced in practice. The applied approach includes normative juridical and sociological with qualitative data analysis. The findings indicate that lawyers play a crucial role in ensuring victims ' rights are protected, providing trauma-sensitive legal assistance, and encouraging restorative agreements that do not harm victims. Therefore, it is necessary to increase the capacity of lawyers, the development of more comprehensive regulations, and cooperation between sectors to support the implementation of restorative justice that is efficient and in favor of victims of domestic violence.

Felista Mohamad; Nurfadilah Muthalib; Rapi US. Djuko; Fiola Indah Putri Pratama; Nunung Suryana Jamin +2 more

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

This parenting seminar was designed to increase parents' capacity to understand and implement integrative holistic parenting, encompassing education, health, nutrition, and psychosocial aspects of children. An integrative holistic approach is considered important because child growth and development are influenced not only by formal education but also by health conditions, adequate nutrition, and emotional and social support from the family environment. This activity aims to provide comprehensive education to parents so they can carry out their parenting role optimally and sustainably. The activity was implemented using an interactive seminar method involving the delivery of material by competent speakers in the fields of childcare, education, and health, accompanied by discussions and a question-and-answer session that encouraged active participant participation. The material presented focused on understanding the concept of integrative holistic parenting, strategies for implementing positive parenting patterns, and the role of parents in supporting children's physical, emotional, social, and cognitive development. The results of the activity showed a significant increase in parents' knowledge, understanding, and attitudes regarding the importance of comprehensive and integrated parenting. Parents became more aware of their role as key figures in shaping character and optimizing children's potential from an early age. This seminar made a real contribution in equipping parents to be able to create a healthy, safe, and supportive parenting environment. This activity is expected to become a model for developing parental capacity in a sustainable manner with an integrative holistic approach as the key to successful child growth and development.

Dhita Safira Putri; Siti Anisah; Adi Sastra P Tarigan

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

Distribution transformers play a crucial role in delivering electrical energy from the distribution system to consumers to ensure power quality and supply continuity. However, in practice, overload conditions often occur due to increasing demand and load growth that exceed the transformer’s rated capacity. This situation can lead to reduced efficiency, increased power losses, and accelerated equipment aging. This study aims to analyze the performance of the CMY distribution transformer at PT PLN (Persero) ULP Labuan, which operates beyond its nominal capacity, and to propose an alternative solution through transformer mutation, namely the replacement of the existing unit with a transformer of more appropriate capacity based on load analysis results. The Least Square Method is employed to predict future load growth and determine the projected time when the transformer will again experience overload after the mutation. The results indicate that the existing 100 kVA transformer is overloaded and should be replaced with a 160 kVA unit. After the mutation, the loading percentage decreases significantly, the transformer’s lifespan is extended, and the reliability of the distribution system improves. Furthermore, the Least Square prediction suggests that the new transformer may experience overload again in future years if no further planning is carried out. Therefore, transformer mutation can be considered an effective and medium-term solution to enhance and maintain the reliability of the electrical distribution system within the operational area of PT PLN (Persero) ULP Labuan.