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The purpose of implementing Community Service (PkM) is to overcome the problems faced by community service partners, namely difficulties in learning accounting for class XII SOS students at SMAK St. Darius Larantuka. This activity is also a follow-up to the previous study entitled "Analysis of Difficulties in Learning Accounting for the Sub-Material of Service Company Worksheets for Class XII SOS Students at SMAK St. Darius Larantuka in the 2024/2025 Academic Year". The form of community service carried out is training and assistance in compiling worksheets for service companies. The participants involved were 20 students from class XII SOS 2. This activity was carried out in three stages, namely: 1) delivery of material regarding worksheets for service companies, 2) practice of compiling worksheets, and 3) evaluation of work results. The material was delivered collaboratively by the economics subject teacher, Mr. Abel Andisolo Sogen, S.Pd, and the community service lecturer, Mrs. Maria Fatima B. Beribe, M.Pd. In the practice stage, participants were asked to compile worksheets based on the case studies that had been submitted. During this process, participants were assisted by the service team until they achieved the expected results. To measure the participants' abilities and skills in compiling working papers, they were then asked to complete different case study questions independently. The results of the participants' work were analyzed using qualitative analysis methods, which showed an increase in understanding and skills during independent practice compared to during mentoring. This is reflected in the scores obtained by the participants, which ranged from 85 to 95, and reached the target of 90% of what the service team wanted. However, there were several participants who had difficulty in compiling working papers due to lack of accuracy in the calculations, so that the calculation results in the Balance Sheet column were not balanced.

This ponder points to analyze the application of Esteem Included Charge (VAT) bookkeeping within the setting of its impact on the planning of company budgetary articulations. In an ever-evolving trade environment, assess controls are an important aspect that companies have to be pay consideration to within the preparation of their money related explanations. Particularly, Esteem Included Charge (VAT) is one of the charges that includes a noteworthy affect on the company's budgetary position. This ponder employments auxiliary information investigation strategies including open monetary explanation information from different businesses. This consider distinguishes the affect of the application of Esteem Included Assess (VAT) bookkeeping on viewpoints of planning monetary articulations such as net salary, cash stream, and value. The comes about uncovered that the strategy of applying VAT can have a noteworthy impact on the company's money related position. In expansion, this consider too investigates the affect of VAT usage on charge hones and corporate social commitments. The comes about give a more profound understanding of the degree to which corporate tax assessment hones impact the planning of money related explanations and corporate social duty. In an period of globalization and harmonization of bookkeeping benchmarks, a profound understanding of the application of VAT and its impact on budgetary articulations is critical for partners, counting speculators, controllers, and company administration. This investigate gives profitable bits of knowledge into the significance of Esteem Included Charge (VAT) bookkeeping within the setting of planning budgetary articulations and can help companies in optimizing assess administration and understanding its affect on their money related execution.

This activity aims to increase the creativity of grade X students of SMA Negeri 4 Palembang through learning to write short stories (hikayat). The method uses a collaborative traditional story approach design. This action involves Indonesian language teachers as partners in the planning, implementation and evaluation process. Data was collected through observations, interviews, and analysis of the results of short story writing activities through students' writing. The results of the activity showed that learning to write short stories (hikayat) can increase students' creativity, by significantly increasing the aspects of imagination, originality, and authenticity of this learning also increases students' motivation and interest in writing. Therefore, learning to write short stories (hikayat) can be an effective strategy to increase students' creativity at SMA Negeri 4 Palembang

The growing complexity of maritime operations demands deck officers with advanced competencies and a strong understanding of sustainability principles. This study addresses critical gaps in maritime vocational education by exploring the effectiveness of current training programs, the integration of sustainability, and the role of technology-driven approaches. While previous research has focused on technical skills aligned with STCW standards, limited attention has been paid to leadership, communication, and environmental education. The research sought to answer how maritime training can be enhanced to address these gaps. Using a systematic literature review and qualitative analysis of insights from maritime professionals, educators, and graduates, the study synthesized theoretical frameworks with real-world experiences. Data were collected through semi-structured interviews and questionnaires, analyzed using thematic coding, and triangulated with findings from the literature review. The results demonstrate strong technical training aligned with STCW standards but reveal fragmented sustainability integration and inadequate leadership preparation. Simulation-based training was identified as highly effective, though it requires support from mentorship and real-world experiences. The findings provide actionable recommendations for enhancing curricula, fostering industry-academic partnerships, and refining policies to better prepare deck officers for modern maritime challenges. This research offers a practical roadmap for transforming maritime education, ensuring safety, operational efficiency, and sustainability in global maritime operations.

In this era of digitalization, there are many changes in lifestyle, shopping, traveling, communicating and interacting, all online. Ironically, even crime has metamorphosed to adapt to the era of digitalization. Various forms of cybercrime such as phishing, spam, spying and gambling. Gambling fans are now starting to shift from traditional gambling to the trend of online gambling. In fact, interest is increasing day by day. This is because it is easy to carry out online gambling activities without fear of being raided by law enforcement officers. It is difficult to eradicate online gambling operators because they are operated with servers located abroad. The social impact that emerged was felt by the community. Starting from the high divorce rate due to online gambling, family financial problems, and triggering other criminal acts such as theft, robbery due to losing gambling. Multi-sector efforts that can be carried out by government agencies include collaboration between government agencies and law enforcement officials in carrying out public awareness campaigns, monitoring illegal websites that provide online gambling services, collaborating with international partners, as well as strengthening regulations and law enforcement efforts.