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This research aims to analyze the role of Annajah Tax Consultants in optimizing company tax management based on sharia economics in Bengkulu City. Tax consultants play a very important role in helping companies to fulfill their tax obligations in a legal manner and in accordance with sharia principles, such as avoiding the practices of riba, gharar (uncertainty), and maysir (gambling). Annajah Tax Consultants provide education and counseling to companies regarding the importance of complying with tax regulations and sharia economic principles. By optimizing sharia-based tax management, companies can increase cost efficiency, improve the company's image, and gain the trust of investors and the public. This research concludes that the role of a good tax consultant can have a positive impact on the efficiency of company tax management in Bengkulu City, which ultimately supports company growth and sustainability.    

North Polongbangkeng is a part of Takalar Regency where the people grow corn besides rice. However, until now corn plants have only been dried and then sold in the form of shelled seeds, while they can actually be sold in the form of processed food. For this reason, people need to be taught how to process it and then taught how to market it in MSME activities through various digital social media. More specifically, the objectives of this service activity are: 1. Increasing community knowledge in utilizing yellow corn so that it can increase community income. 2. Creating an application that can be used to help increase yellow corn production;; 3 Provide assistance to start-up businesses in the field of yellow corn cultivation; 4. Provide assistance in the use of the Yellow Corn marketing market place via Android Applications and E-Marketing; 5. Diversification of Processed Yellow Corn Products into other processed products and designs. ; and 6. Creation of interactive media and training modules for processing yellow corn has been completed. This service activity received a very good response from the Biralle Kunyi farmer group, as well as North Polongbangkeng State Middle School 4 as the target group. Based on the results of the implementation carried out in these 2 stages, it was able to increase the knowledge and skills of the partner group in applying techniques for processing yellow corn into finished food and was able to market it using social media so that the digitalization system could run as expected in optimizing the marketing of yellow corn processing results.

In the context of training and education (Diklat), optimal preparation is crucial to enhance program efficiency. Effective administrative activities can be the key to success in preparing efficient Diklat programs. This article discusses the importance of optimizing Diklat preparation through good administrative practices. Factors such as planning, organizing, implementing, and monitoring will be outlined as essential steps in achieving these objectives. Additionally, common challenges in optimizing Diklat preparation will be addressed, along with practical suggestions for overcoming them. By optimizing Diklat preparation through administrative activities, organizations can enhance the efficiency of their Diklat programs and achieve better outcomes. Enhancing efficiency in training preparation (Diklat) is a crucial aspect for the Human Resources Development Agency (BPSDM) of Central Kalimantan Province. The objective of this research is to optimize Diklat preparation and improve efficiency through administrative activities in the BPSDM of Central Kalimantan Province. This study utilizes a case study method to analyze the existing Diklat preparation process in the BPSDM of Central Kalimantan Province. Data is collected through interviews, observations, and document analysis related to Diklat administration. Subsequently, the collected data is qualitatively analyzed to identify constraints and opportunities for optimizing Diklat preparation.

The Water Quality Index (WQI) shows the condition of water quality in an area based on the status of water quality resulting from the measurement of physical, chemical and bacteriological parameters of a water body both rivers and lakes. Several machine learning techniques can be used to predict water quality in an area, one of which is through the prophet model approach which is able to provide fairly accurate predictions for the water quality index in Indonesia. The main objective of this research is to obtain a WQI prediction value as a baseline in the formulation of future environmental control activity policies using the prophet model. The result is that the predicted value of IKA for 2021-2023 generated through machine learning with the prophet model approach shows that the Mean Absolute Error (MAE) value: 7.01, Root Mean Square Error (RMSE): 8.61 and Mean Absolute Percentage Error (MAPE): 13.06%, which means that IKA prediction with the prophet model is effective in capturing annual patterns between historical data and future predictions.    

The Indonesian Navy Academy (AAL) is an Indonesian Navy educational institution that produces young Indonesian Navy officers who are tough and ready to be placed in KRI and in Marine Battalions throughout the territory of the Republic of Indonesia. Level III Marine Corps Cadets carry out Dikko training for 3 months in the Banyuwangi area. In the training there is material on guerrilla warfare which is carried out in the guerrilla versus guerrilla stage by utilizing the surrounding area with residents as partisans for cadets who carry out guerrilla training, in this training the provision of material is given in theory and practice which is carried out around the population so that students can mingle with the surrounding population and can complete the tasks given by the trainer in accordance with the objectives of the training. There are two factors that can influence the guerrilla versus guerrilla material, namely internal and external factors, this factor greatly affects the results of the training carried out by cadets because there are geographical influences and weather influences, the trainer will look for a new location so that the training can be carried out in accordance with the objectives of the training. In the implementation of the training, the expected results are that all students can understand the material given by the trainer and can be applied in guerrilla versus guerrilla training. The results of the study using management theory (POAC) have been implemented in guerrilla warfare training at DIKKO but need to be optimized especially in planning, organizing and actuating. Optimization is carried out by providing material in class not only theory but with applicable and technical methods, in Dikko training, additional supporting personnel and training equipment are needed (for example, civilian clothing), the implementation of training at AAL is adjusted to TOP standards so that all stages of training can be carried out and can improve the knowledge of Marine Corps Cadets

The safety of the Dopper Exercise carried out in the Marine Corps Command Education in terms of personnel, materials, and the Dopper field itself is still considered lacking. Although there have been many evaluations and improvements that have been carried out, it would be better if the Dopper Exercise was optimized in terms of safety because Dopper is not an exercise that can be considered a joke. In the implementation of Dopper itself, using live ammunition which if there is the slightest mistake will have fatal consequences. This qualitative study uses a risk analysis method to find out what shortcomings still exist in the current Dopper Exercise. This study also suggests that some of the current Dopper shortcomings be evaluated immediately to prevent accidents.

Abstract. One example of advanced information and communication technology is the internet. One can readily obtain the knowledge they require thanks to the internet. As a result, the internet is a crucial tool that needs to be used and understood to the fullest. The internet may be used for both beneficial and harmful purposes, which is why it is a double-edged sword with all of its risks. By filtering negative content using a list of 773 thousand negative content blocked on the trust + ™ Positive website by the Ministry of Communication and Information, the author hopes to create a positive internet network in the Prabumulih community and enable effective and efficient use of internet resources. The author can create a favorable online environment in Prabumulih City by utilizing the action research approach and the policy zone response method.

This Student Creativity Program (PKM) aims to develop and optimize the learning guidance (bimbel) activities at GKSI Sungai Maram as a learning platform that focuses not only on improving academic performance but also on the development of character and Christian values in children. In this activity, students, as community service participants, actively play a role in teaching and mentoring students, ranging from elementary to middle school age. The implementation of this PKM is intended to help children enhance their academic understanding outside of school hours, introduce them to the moral teachings contained in the Bible, and strengthen their social skills. With support from the community and the management of GKSI Sungai Maram, this program is expected to have a positive impact on the students' development, both academically and spiritually.The expected outcomes of this program include the improvement of the quality of children's education, the formation of positive character traits, and the growth of awareness regarding the importance of holistic education, which emphasizes not only intellectual intelligence but also moral development and the relationship with God.

This community service activity focuses on the "Optimization of the Roles of Family, School, and Community in Strengthening Character Education Based on Local Wisdom for Students of STAI Jam'iyah Mahmudiyah Langka." The activity aims to raise awareness and understanding of the importance of collaboration among families, schools, and the community in character education rooted in local wisdom. Through a series of discussion forums, workshops, and community service programs, all parties are encouraged to actively instill local wisdom values in students. The results of this activity indicate an increase in parental participation, the strengthening of relevant curricula in schools, and the involvement of students in local cultural activities. Furthermore, this initiative successfully created a strong synergy among various community elements, supporting the emergence of a generation of students who are not only knowledgeable but also possess strong character grounded in local culture. Thus, this service is expected to make a significant contribution to the development of character education within the STAI Jam'iyah Mahmudiyah Langka environment

The 2023 Surabaya City Waste Bank Competition, which was opened by the Mayor of Surabaya himself, included many villages that placed first, including Gunung Anyar Tambak Village. The government and local community of Gunung Anyar Tambak Village, Surabaya, have taken an ecologically conscious approach to solving the garbage issue via the garbage Bank Program. Reducing trash sent to the TPA (Final Disposal Area) and raising public awareness about the need for proper waste management are the primary goals of this campaign. Located in the Mangrove region, Gunung Anyar Tambak Village lies on the seashore. The researcher use a qualitative descriptive methodology, gathering data via interviews, documentation, and observation. Data collecting takes done at the research site. An individual's capacity to influence their own social, economic, and political circumstances is crucial to their advancement in society, and community empowerment provides that opportunity. In order to address waste issues and use available resources, the trash bank program was developed as a community and environmental empowerment initiative. An individual's capacity to influence their own social, economic, and political circumstances is crucial to their advancement in society, and community empowerment provides that opportunity. The Bintang Mangrove trash bank offers a variety of community empowerment activities, including as savings and loans, power payment, medical treatment, recycling, replanting, and environmental care.

Indonesia is famous for tourism. Many tourist attractions in Indonesia are famous to foreign countries. Tourism is one of the fields that has great potential, especially to support the improvement of people's welfare. Magelang is one of the local and foreign tourist destinations. By the Indonesian government, Magelang is designated as one of the five super priority tourism areas in Indonesia.  One of the most visited tourist attraction in Magelang is Telomoyo. Telomoyo is located in Pandean village, Ngablak sub-district, Magelang district, Central Java. Telomoyo itself is one of the destinations that offers natural beauty from a height. In addition, Telomoyo also features a variety of interesting tourist attractions. From the top of Telomoyo, visitors can see beautiful scenery, including Mount Merbabu, Mount Ungaran, and Lake Rawa Pening in the distance. However, the lack of utilisation of digital technology by tourism operators is a challenge in promoting the destination more widely. Therefore, this community service programme aims to improve communication skills and understanding of digital technology for Telomoyo tourism operators, in order to increase competitiveness and professionalism in the tourism industry. This PKM activity is expected to improve the skills of Telomoyo business actors in utilising and optimising digital communication technology both for management and for tourism promotion so that it has an impact on improving community welfare.

Failure in Realizing the Development of the Integrity Zone Towards WBK/WBBM is due to the failure to develop a systematic and consistent change in mindset and work culture. This failure is due to the failure to form an effective work mechanism, the failure to form a mindset of employees in public services, and leaders who have not optimally provided influence as role models. Releasable theories as stipulated in Permenpan RB Number 90 of 2021. The research method uses qualitative descriptive research methods. The results of the study (1) The involvement of all employees is very important because it shows commitment and responsibility in developing the Integrity Zone (2) The aspect of Change Management is collective work and high commitment from employees. (3) Optimization of Change Management includes developing changes in mindset and work culture, in the agenda of change, leadership as a role model has high optimism. (4) Controlling resistance to change requires strategic efforts in handling it.

This research was motivated by the phenomenon of very low reading and writing skills in class II D students. This research aims to describe the implementation of reading and writing literacy through the reading corner in class II D SD N 2 Raja Ampat, and describe the inhibiting and supporting factors in the implementation of reading and writing literacy through the reading corner in class II D SD N 2 Raja Ampat. This research also uses a qualitative method,case study research design. Data collection techniques in this research used observation,interviews and documentation.the data analysis technique uses data reduction, presenting data and drawing conclusions. The results of this research show that the implementation of reading and writing literacy through the reading corner in class II  D SD SD N 2 Raja Ampat,(1) before learning begins the teacher teaches reading and writing for 15 minutes; (2) during Indonesian language learning the teacher directs student read any story book according to the student’s wishes then the teacher asks student to retell what they read in front of their friends; (3) during break time, after students have finished eating, and in the remaining time students are asked to read and write through reading corner until break time is over; (4) fill free time with reading and writing literacy; (5) reading and writing literacy 15 minutes before going home from school. Researchers found 4 inhibiting factors, (1) students who cannot read and write; (2) we still use old books; (3) ack of support from some parents in reading and writing literacy; (4) students do not know letters and letter shapes A-Z. And 4 supporting factors (1) encouragement from the head of the school; (2) support from some of the  student’s parents (3) supported by facilities and infrastructure which, althrough not very adequate (4) students have implemented reading and writing literacy in the reading corner, when literacy time has arrived without being directed by the teacher. Because the students have their own desires.

Kuliah Kerja Nyata (KKN) or Community Service Program is a student engagement initiative designed to apply academic knowledge and skills in real-world contexts. The KKN program in Lampuyang Village, Teluk Sampit District, Central Kalimantan, conducted from July 15 to August 29, 2024, focused on converting coconut shell waste into charcoal briquettes. Lampuyang Village possesses significant potential in coconut plantation, but the waste from coconut, such as shells and husks, is often underutilized. This KKN aimed to provide a solution by training the village’s youth in making charcoal briquettes, thereby enhancing their skills and creating new, environmentally friendly business opportunities. Through a Participatory Action Research (PAR) approach, the program actively involved the community at every stage, from observation, planning, implementation, to evaluation. As a result, the program raised awareness about the economic potential of coconut waste, reduced environmental impacts from open burning, and encouraged the youth to engage in local economic development. This initiative is expected to offer long-term benefits to Lampuyang Village’s community and strengthen the role of students as agents of social change.

This study aims to optimize the use of technology-based learning media and textbooks in the teaching of Islamic Religious Education at SMP Muhammadiyah 57 Medan. The current issue in learning is the limited utilization of technology that supports effective learning interaction and the lack of media variety used in delivering material. This research employs a qualitative method through observation, interviews, and document analysis. The findings reveal that the use of technology-based media such as infocus, laptops, and visual materials significantly improves students' understanding of Islamic Religious Education topics. Textbooks still play a crucial role as a primary supporting medium, but integration with technology results in a more dynamic and engaging learning interaction. Challenges include limited infrastructure and teacher training, but these can be addressed with school management support and continuous professional development.

This study aims to analyze the response of work units (satker) to the follow-up of Audit Reports (LHP) at the Ministry of Agriculture. Audit Reports issued by oversight institutions, such as the Inspectorate General, act as a stimulus to identify issues and provide recommendations that need to be addressed by the work units. The response is influenced by the readiness, commitment, and capabilities of leaders and staff responsible for the follow-up process. The study found that leadership commitment is crucial in determining the effectiveness of the follow-up; leaders who do not emphasize the importance of Audit Report Follow-Up (TLHP) tend to weaken the organizational drive to act. As a solution, work units that optimally follow up on audit findings establish organized TLHP teams, formulate clear action plans, and conduct regular monitoring and evaluation. This ensures that all recommendations are followed up on time and in accordance with procedures.

Independent Community Service (KKN) in Desa Besar II Terjun by students of the Faculty of Islamic Studies, University of Muhammadiyah North Sumatra aims to improve the quality of education and optimize MSMEs. Through an in-depth survey, the author identified four main problems: the use of chemicals in agriculture, inappropriate educational curriculum, and less than optimal innovation and marketing of MSME products. The implementation method involves face-to-face (on the spot training) with coordination of village officials, as well as the use of chemical raw materials and promotional media to support marketing. The results of the activity show that the author understands the importance of effective communication in building relationships with the community and gaining valuable experience outside the classroom. MSME actors feel helped by the support of students, while the community feels a more lively village atmosphere. This activity is expected to provide significant benefits for the community of Desa Besar II Terjun and be the first step in sustainable empowerment.

The Community Service Program (KKN) is a form of community service carried out by students as part of the Tri Dharma of Higher Education. The KKN activity carried out in Telaga Jernih Village, Langkat Regency, aims to improve financial literacy among early childhood. This program focuses on introducing basic economic concepts and money management through interactive activities involving children and the local community. One of the main activities in this program is making piggy banks from recycled materials, which not only aims to instill the habit of saving, but also increase environmental awareness. The method used in this activity is a qualitative approach with direct observation, interviews, and documentation. The results of this activity show a significant increase in children's understanding of the importance of saving and managing money wisely. Children who were previously not used to saving, began to show changes in behavior by setting aside their pocket money regularly. In addition, this program also has a positive impact on parents and the local community, who are beginning to realize the importance of financial education from an early age. However, the challenges faced in implementing this program are limited time and resources, which can affect the sustainability of saving habits among children after the program ends. Therefore, support from schools and parents is needed to ensure that the savings habits that have been taught can continue to develop. Overall, this program has made a significant contribution in forming awareness of the importance of financial literacy and money management among early childhood and the Telaga Jernih Village community.

The community that will be the target of the outreach activities are community members who are active in Islamic Education Institutions. The main activity is to educate students who aim to master the knowledge of the Quran and also teach Islamic morals in everyday life located in Penyengat Rendah Village, Telanai Pura District, Jambi City, Jambi Province. The activities that have been carried out are carrying out activities with the outreach method and followed by field practice and questions and answers regarding the material that has been given. The outreach material provided was about environmental and health aspects related to organic waste management activities and methods for making good and correct biopore infiltration holes that are environmentally friendly. The response from participants in this community service activity was seen to be positive and had a high enthusiasm to apply the knowledge that had been gained and were aware of the importance of environmental aspects that must be considered in waste management, especially organic waste. After this activity was carried out, it is hoped that the community can disseminate the information and knowledge that has been received to be applied to other communities.

The lack of youth participation in development activities in Labalimut Village is seen in many aspects, especially regarding development issues within the village. The primary contributing factor to the lack of youth involvement in the development of Labalimut Village is the issue of youth awareness towards the village itself. This study employs field survey research methods with a qualitative approach. Data collected in this study comes from interviews, field notes, personal documents, and supporting official documents. The instruments used in this research include observation, interviews, and documentation. The results of the study indicate that the role of Karang Taruna in the development of Labalimut Village is not active, as evidenced by the lack of activities conducted by KarangTaruna in Labalimut Village and the insufficient synergy between the village government and Karang Taruna in promoting village development.