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The purpose of this research is to examine the output of management accounting where managers of each division will make decisions in the future to evaluate the company's financial performance in PT. RRK . Research data is primary data obtained from interviews with the finance & accounting division and direct observation at the company. The research method uses a qualitative descriptive method. Based on the results of the analysis obtained, namely the management of PT. RRK  through the finance & accounting manager has implemented management accounting in its business activities by making decisions based on financial reporting both from raw material shopping activities, sales recap to accounts payable. However, in terms of evaluation, PT. RRK  cannot be said to be maximized because the scope is only as far as the financial perspective which should also be able to cover other perspectives if the evaluation system uses BSC (Balanced Score Card).  

Business development in the world has entered the era of free competition not only in a small scope but a large scope, this creates fierce competition between companies. Efforts made by a company to win a market by providing advantages in competition, analyzing competing companies, and implementing effective marketing strategies. This study uses Literature Review research with the results of research that management strategies are oriented towards developing macro strategies such as product strategy development, pricing implementation strategies, acquisition strategies, market development strategies, financial and other strategies. The steps of strategy management include: internal and external environment scanning (Internal &; External Scanning), Strategy Formulation, Implementation, Function Control and Evaluation.

Environmental Management System (EMS) is one of the tools that can be used in environmental management. Slaughterhouses (RPH) are facilities, where animals are slaughtered for consumption as food products. This practice aims to assess and identify the current suitability/conditions at Jone Slaughterhouse (RPH) to the implementation of the Environmental Management System from ISO clause 14001. Practice shows that there are several documented ISO 14001 clauses such as organization (clause 4), Leadership (clauses 5.1, 5.3), planning (clause 6.1.3), support (clause 7.1), and performance evaluation (clause 9.1.2).This practice aims to analyze and identify the current suitability / conditions at Jone Slaughterhouse (RPH) to the implementation of the Environmental Management System from ISO clause 14001 to the operations of RPH Jone.This practice is useful as a study and information material as well as a study for interested parties to take concrete steps or policies in the development of the slaughterhouse business (RPH) based on the ISO 1400 Environmental Management System  

metropolis, and village improvement to gain stability and fairness in development. Allocation of Vilthe large price range is the right of the village as district/metropolis governments have the proper to reap trendy Allocation funds (DAU) and unique Allocation price range (DAK). The expected effects of the Village Fund Allocation are the advent beta the village budget to finance village government packages, both village operations, and village community empowerment to improve village authorities services, improvement, governance, and network empowerment. Goal to determine the effectiveness of the Village Fund Allocation policy in Marga Sungsang Village, Banyuasin II District, Banyuasin Regency, South Sumatra visible from the context, input, manner, and product and evaluation of the extent of Village Fund Allocation in the control category technique: this is quantitative research with a cross-sectional method drawing near. Result: typical, this size has a big move-sectional scale, particularly: the overall context is 79.05 the general input is 76.10, the overall process is eighty one.45 and the overall product is seventy six.88. limitations: based on the researcher's direct theel in the research process, there are numerous barriers, along with the range of respondents is simplest 33 people, direction, twhichiswhichetheless not enough to describe the state of aff, airs and the item of studies which specializes in the effectiveness of the add program in terms of context, input, method, and product and level of control of Village Allocation within the class of Sungsang Marga Village, Bnayausin II District, Banyuasin Regency, South Sumatra. Contribution: For Sungsang Marga Village, Banyuasin II place, South Sumatra Banyuasin, to take advantage of extra village subsidies and increase similarly development of network development and empowerment. F, or the aTher this research to boom knowledge and expand peproperlyon andregardingal inregardinghe problem of coping with the allocation of village budget to solidarity improvement and empowerment. For the Alma mater, the outcomes of this lexpecteddexpectedato dd new references from the analysis of add management in improving network improvement and empowerment.

The purpose of this research is to evaluate the public services available at the Bima Regency Environmental Service in waste management at the Final Disposal Site (TPA). In this study, researchers used descriptive research with a qualitative approach. While the location of this research was carried out at the Bima Regency Environmental Service. The types and sources of data in this study are primary data and secondary data. The results of this study indicate that the quality of public services at the Environmental Service is optimal, although it is still hindered by several obstacles related to waste management. The supporting factors such as the performance of employees in providing services, as well as inhibiting factors such as the geographical location of the Bima Regency area, and the lack of availability of land, lack of communication from the Office related to the community, lack of outreach to the community. It can be interpreted that the Quality of Public Services at the Environmental Office for Waste Management at the TPA is maximal enough in providing its services.

Computer-based test (CBT) is one of evaluation ways to develop the current curriculum because it deals with the demand of ICT development which students have to be able to gain their knowledge by using the advanced of technology. Besides, the current curriculum is intended to provide learners with a broad range of learning experiences in order to help them develop better attitudes, abilities, and knowledge. It is also the most important factor that helps learners become more capable and effective as citizens of the world.  Thus, this study aims at investigating teachers’ and students’ perceptions on applying CBT toward the implementation of curriculum used in SMKN 11 Bandung. Descriptive qualitative design was employed using a 20-item Likert-scale questionnaire and an interview guideline as the research instruments. The findings showed that teachers and students agreed that the assessment for the final test applying CBT in their school already implemented the current curriculum and it could be used to evaluate the learning condition in the school. Meanwhile, in conclusion, teachers mostly agreed that the questions written on CBT were already appropriate with their teaching during the learning process.

Body image is a view of the individual's psychology of the physical the individual perceives and gives an assessment of things that have been observed by a person, from perceptions and judgments of other individuals. The purpose of this research is to determine the relationship between body image and adolescent self-adjustment in Indonesia.  Quantitative method with Croos Sectional research using purposive sampling technique.  The research population is teenagers, totaling 38 teenagers.  The inclusion criteria were healthy youth, able to read and write, literate and aged between 10-24 years.  The instrument uses a questionnaire, the results of the respondents' answers are processed using SPSS Ver.  27. The results of the study conclude Appearance Evaluation, Strongly disagree (5.3%), Disagree (13.2%), Neutral (28.9%), Agree (36.8%), Strongly agree (15.8%)  ), Control over excessive emotions with the number of respondents who answered as much as (44.7%), Realistic and objective attitudes of the number of respondents (52.6%).  The conclusion is that body image problems with obesity in Indonesia are still relatively high, 31.6% are obese, while 57.9% are not obese.  Which has an impact on a teenager's self-adjustment, which aims to determine the relationship between body image and adolescent self-adjustment.  

For students in primary schools, there are still numerous nutritional issues to be solved. There has been an increase in the prevalence of overweight and underweight children in the Malang City area, particularly in the Puskesmas Mojolangu working area. One location where these dietary issues occur is SDN Tasikmadu 1. This is a result of the absence of educational resources for understanding balanced nutrition. The goal of this study is to create a balanced nutrition four card instructional media and evaluate its viability and efficacy as a tool for balanced nutrition education. The study follows the define, design, create, and disseminate framework while using a research and development approach. Due diligence was performed by media and material experts utilizing the BNSP evaluation tool with an average score of 87.50%. The effectiveness test was carried out at SDN Tasikmadu 1 on 30 students using pre-test and post-test instruments. Analysis using paired t-test showed that the tool and its accompanying materials were declared "appropriate" and provision of Balanced Nutrition Quartet Card media was effective in increasing students' knowledge, with an average pre-test score of 55.06 and an average post-test score 87.73 and the result of the paired t-test is P=0.000.

This study aims to improve social skills based on entrepreneurial motivation in the processing of sambal sagel at PKBM Plamboyan Gorontalo City with four main objectives: knowing the objective conditions of developing social skills, designing a conceptual model for developing social skills, implementing the model for developing social skills, and evaluating the effectiveness of the development model. social skills. This study uses a qualitative and quantitative approach with the R and D method and post-test evaluation showing the effectiveness of developing an empowerment model by increasing learning achievement of members and entrepreneurial behavior

This service aims to implement the Focus Group Discussion (FGD) teaching method on PAI material at the high school level. This service uses a qualitative descriptive method which is carried out in class XI, totaling 35 students which is carried out through the preparation, implementation and evaluation stages. The problems faced by students when learning tend to use the lecture method, especially in PAI lessons, students are only listeners without having to express students' opinions, this results in a decrease in student interest and activity when receiving lessons. The results of this service prove that students have empathy during the learning process and can express creativity in explaining material, hone students' confidence in expressing opinions and train students' cohesiveness with other students which makes the method effective. This model can be a stimulus for educators who want to apply the PAI learning method in the classroom.

In the dynamic landscape of Human Resource Management (HRM), the emergence of Artificial Intelligence (AI) technologies presents both challenges and opportunities. This research aims to explore strategies for empowering talent amidst AI innovations in HRM. The research adopts a phenomenological approach to delve into the lived experiences of HR professionals and employees within organizations integrating AI technologies. Through purposive sampling, data were collected via in-depth interviews and focus group discussions. Thematic analysis was employed to identify patterns, themes, and insights from the narratives. The findings reveal a nuanced understanding of how AI impacts talent management practices, including recruitment, training, performance evaluation, and career development. Moreover, the research elucidates the importance of human-centric approaches in leveraging AI to augment rather than replace human capabilities. These insights contribute to enhancing organizational strategies for talent empowerment in the era of AI-driven HRM innovations.

This Community Service Program (PkM) was motivated by the low quality of administrative order in the bookkeeping and document management system of Dasawisma Anggur Merah 3 RT 08, Bukit Timah Village, characterized by unsystematic data recording, weak documentation practices, and limited understanding of accountable and organized administration. The objective of this program was to strengthen the capacity of Dasawisma in implementing orderly administration through the development of structured, transparent, and sustainable bookkeeping and documentation systems. The method applied was a participatory community organizing approach, implemented through socialization, technical assistance, simple bookkeeping training, hands-on documentation practices, and participatory evaluation. The results indicate a significant improvement in the understanding of Dasawisma members regarding the importance of administrative order, behavioral changes in record-keeping and document management, the establishment of a more structured bookkeeping system, and the emergence of collective awareness of administration as a foundation for program planning and decision-making. In addition, local leaders (local leaders) emerged as driving forces in strengthening administrative management and institutional capacity. This program contributes to the creation of more professional, accountable, and sustainable governance of Dasawisma organizations in community-based empowerment initiatives.

The low quality of Dasawisma administrative management remains a major challenge in supporting the effectiveness of the Family Empowerment and Welfare (PKK) programs at the community level. This problem is characterized by poorly organized family data records, weak documentation of activities, and limited understanding among administrators regarding the strategic role of administration as a basis for planning and decision-making. This Community Service Program (PKM) aims to improve the quality of Dasawisma administration through collaboration between higher education institutions and Dasawisma groups as an effort to strengthen community organizational governance. The method employed is a participatory community organizing approach, encompassing stages of joint planning, technical administrative assistance, training, and reflective evaluation. The results indicate an improvement in administrators' understanding and skills in managing administrative tasks, the establishment of more systematic data and activity recording systems, and increased participation and organizational ownership among Dasawisma members. Furthermore, the program encouraged the emergence of local leadership and collective awareness of the importance of as an instrument for institutional strengthening. Overall, collaboration with higher education institutions proved effective in promoting sustainable improvements in Dasawisma administrative governance.

Stunting remains a chronic nutritional issue affecting human resource quality in Indonesia, particularly children under five years old. High prevalence of stunting impacts long-term cognitive development, physical growth, and productivity of the young generation (Ministry of Health, 2023). This community service aims to optimize the role of public administration in disseminating policies and programs to reduce stunting through education, training, and direct community assistance. Activities were carried out through coordination with government officials, community health cadres, and local leaders, using local communication media to raise awareness about nutrition. The results indicate an increase in community knowledge on stunting, balanced nutrition practices, and active involvement of both officials and residents in stunting reduction programs. Optimizing public administration through capacity building, cross-sector coordination, and information technology utilization supports program targets. This service recommends strategies for sustainable, participatory, and data-driven program implementation. Enhancing community concern for orphans is an essential aspect of inclusive and sustainable social development. This community service activity aims to implement strategies of empathetic communication and social management to improve the quality of social interactions and community attention toward orphans. The method applied was a participatory and qualitative descriptive approach, involving both the community and orphans in all stages of the activity, from planning, implementation, to evaluation. The results indicate a significant improvement in social interaction quality between the community and orphans. The children exhibited positive emotional responses, such as comfort, acceptance, and appreciation, while the community demonstrated increased participation, collective responsibility, and structured social management skills. The integration of empathetic communication and social management produced dual impacts: enhanced emotional well-being of orphans and strengthened social empathy within the community. These findings suggest that this strategy can serve as a sustainable model for social care activities and can be replicated in other communities. Therefore, the application of empathetic communication and social management has the potential to support inclusive social development, foster community solidarity, and improve the welfare of vulnerable groups sustainably.

This Community Service Program (PKM) aims to enhance students’ understanding and skills in public service while supporting local economic empowerment through the implementation of a campus bazaar based on local wisdom. The program was conducted at the Lancang Kuning Dumai College of Administrative Sciences and involved lecturers, students, micro, small, and medium enterprises (MSMEs), as well as the general public. A participatory and practical approach was employed, allowing students to actively engage in the planning, implementation, and evaluation stages of the bazaar activities. The results indicate that students gained hands-on experience in delivering professional public services, managing business activities, and promoting products rooted in local wisdom. Meanwhile, local MSMEs benefited from increased sales and expanded marketing networks. This program strengthens the synergy between higher education institutions and the community in fostering inclusive and sustainable local economic development.

Dasawisma groups have strategic potential in supporting family independence, but have not been optimally empowered. This Community Service activity aims to strengthen Dasawisma's capacity as agents of social change in enhancing family independence through the internalization of independence spirit values. The method used was a participatory and educational community organizing approach, implemented at Dasawisma Asoka RT.007, Bukit Timah Sub-district, Dumai City, on August 10, 2024. Activities included interactive material delivery, group discussions, work program preparation simulations, and reflective evaluations. The results showed increased understanding among Dasawisma members regarding their strategic roles, emergence of initiative and self-confidence, ability to formulate solutions based on local potential, and formation of more structured cooperation patterns and emergence of local mobilizer figures. The participatory approach based on independence values proved effective in driving Dasawisma's transformation from administrative implementers to subjects of independent and sustainable family and community development.

This research aims to determine the evaluation of internal control in the cash receipts accounting information system carried out by the company and the problems faced in evaluating the internal control system in the cash receipts accounting information system at the "XY" Clinical Laboratory, Semarang Branch. The method used in this research is a descriptive qualitative method. The data used is primary data. Data collection techniques are interviews and documentation. The results of the research showed that the evaluation of internal control in the cash receipt accounting information system at the Semarang Branch "XY" Clinical Laboratory was running well, which can be assessed from each cash receipt transaction which was checked by authorized officials, the recording of cash receipts was based on evidence. and complete documents. However, there are still obstacles that are faced, such as the front office being less careful in paying off patient payments, paying receivables that exceed the payment due date, and having multiple positions in the accounting department and financial manager which means that financial reports cannot be completed on time.  

The Industrial Revolution 4.0, which coincided with the presence of the Covid-19 pandemic, demanded that the world of education implement a different system. Classroom learning that involves students directly is now starting to switch to online learning. One of the learning media used is the Kahoot application. Interactive quizzes in this application can be implemented on an ongoing basis, including in face-to-face learning after the pandemic. Unfortunately, not all educational institutions know about the existence and benefits of this application. Sungai Putih High School, Kampar Regency, which is our service partner, is one of them. This dedication to introducing interactive learning through online media has had satisfactory results. From 38 respondents covering all classes and teachers at the high school, 100% of respondents felt interested in this learning and 96% of respondents agreed that learning evaluation using Kahoot was felt to be more effective than tests in general. For the continuity of implementation, the service team provided a Kahoot Usage Guide book which was designed directly by the service team.

Students must understand economics in order to have adequate economic literacy. Students can use economics as a guide to find out markets, prices, and the type of business required for entrepreneurship. In critical thinking involves self-evaluation which results in analysis, evaluation, and explanation with conclusions based on evidence, concepts, methods, criteria, or contextual considerations. This study aims to analyze the influence of economic literacy in improving students' critical thinking skills in the 21st century. The method used in this research is in the form of literature study method, namely by using previous literature related to the research topic. The results of the study show that to produce competent individuals who are able to understand, involve, utilize, analyze and transform existing information, literacy must become a culture that is instilled from an early age. To be able to compete with the outside world and improve literacy skills, students must create a literacy culture that is instilled from an early age to produce competent human beings who are able to understand, involve, use, analyze and transform existing information.

Stock Prices Fluctuation affected by market conditions indicates that the company is not doing well. Fluctuations in the share price of Sinarmas Sekuritas Indonesia are influenced by unstable market conditions. The aim of this study is to find out whether the stocks which have been recommended by PT. Sinarmas Sekuritas Indonesia 2021 is superior or inferior. The data used in this study were in the form of secondary data contained in the Market Outlook published by PT. Sinarmas Sekuritas Indonesia, which consisted of 33 stocks during the research period. Moreover, this type of research used case studies. The result of the study shows that the value of the regression constant is negative with a significance value smaller than the significance level of 0.05. Thus, it can be concluded that the performance of PT Sinarmas Sekuritas Indonesia's stock portfolio for the January–December 2021 period is inferior which shows that the performance of the portfolio with the index has bad performance. In addition, companies whose shares have good performance are expected to maintain their company's performance, while companies that have bad performance can improve their company's performance.