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The goal of this community service program is to increase the economic resilience of the Gunung Hejo Village community through the development of oyster mushroom cultivation, utilizing local potential sustainably. This activity is designed to reduce the community's dependence on traditional agriculture, which is vulnerable to market price fluctuations, climate uncertainty, and limited business diversification. Oyster mushroom cultivation was chosen as an alternative due to its broad market prospects, relatively simple production process, and the ability to produce high yields quickly.The method used in this program is participatory, educational, and applicable, with students and the community actively involved in every stage of the activity, from planning and outreach, technical training, to hands-on practice in making mushroom bags and maintaining oyster mushrooms. Intensive mentoring is provided to ensure the community not only understands the theory but also develops practical skills that can be applied independently. The results of this activity indicate that the community has successfully improved their understanding and technical skills related to oyster mushroom cultivation, including raw material selection, planting medium preparation, maintenance, and simple marketing strategies. Each baglog produced provides a sufficient yield for both household consumption and sale as a supplementary commodity, thus directly impacting local economic income. The implications of this program lie not only in the economic aspect but also in the development of an environmentally friendly and sustainable agricultural business model that can be replicated in other villages with similar potential. Furthermore, this activity strengthens collaboration between academics and the community as a crucial foundation for building business independence and sustainability. Thus, this community service program makes a tangible contribution to rural economic empowerment based on local potential.

Firm value is essential for business sustainability and serves as a key consideration for investors in assessing a company’s prospects. The enhancement of firm value is influenced by various factors observed by both internal and external parties. This study examines the partial effects of profitability, company growth, and capital structure on firm value. The research variables include Return on Assets (ROA) for profitability, Sales Growth for company growth, Debt to Equity Ratio (DER) for capital structure, and Price to Book Value (PBV) for firm value. A quantitative approach was employed using a sample of 25 technology sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period, selected through purposive sampling. Data analysis techniques included descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing. The findings indicate that profitability and company growth have a negative effect on firm value, while capital structure has a positive effect. These results contradict signaling theory but support the trade-off theory. This research contributes both theoretically and practically to the field of accounting and serves as a reference for management and investors in making strategic decisions related to enhancing firm value.

Banana blossoms are a part of banana plants (Musa paradisiaca) that are often underutilized and considered agricultural waste. However, banana blossoms have significant potential as an alternative food source with high nutritional value. This study aims to analyze the nutritional content of banana blossoms, develop optimal processing methods, and evaluate their economic potential. The methods used include laboratory experimental approaches for proximate analysis, organoleptic tests for sensory evaluation, and cost analysis calculations for economic assessment.The research findings indicate that banana blossoms contain high fiber (5.7 g/100g), moderate protein (1.6 g/100g), low fat (0.3 g/100g), and are rich in calcium (50 mg/100g), potassium (553 mg/100g), and antioxidants. The optimal processing method was a combination of initial boiling followed by stir-frying, which preserved 87% of the nutrients and produced the best sensory profile. Product development, including banana blossom floss, chips, and flour, demonstrated high consumer acceptance (>70%) with a profit margin ranging from 35-55%.This study concludes that banana blossoms have great potential as a sustainable alternative food source with high nutritional value and promising economic prospects. Utilizing banana blossoms can contribute to food security, the diversification of functional food products, and the empowerment of community-based economic development. Therefore, further efforts to enhance the utilization of banana blossoms should be encouraged to support the sustainability of the food and economic sectors.

Stingless bee (Trigona sp.) cultivation presents significant potential for livestock diversification, improved food security, and rural economic development. Although this practice offers clear advantages, including low maintenance requirements, minimal environmental risk, and the high nutritional and commercial value of its honey, its adoption in Lempake Subdistrict, North Samarinda, East Kalimantan, remains limited. This situation is primarily due to a lack of community awareness and technical knowledge in apiculture. In response, a community service program was conducted on 10 May 2025 by lecturers from the Faculty of Agriculture, Mulawarman University, in collaboration with local farmer groups and supported by the Samarinda City Government. The program provided structured training through field visits, lectures, interactive discussions, and practical demonstrations at selected apiaries. Post-training evaluations showed a substantial improvement in participants’ understanding of colony management, hygienic honey harvesting, and the economic prospects of stingless bee products. Additionally, the program encouraged entrepreneurial interest and supported the development of value-added functional food products based on local resources. These findings indicate that targeted training and institutional collaboration are effective in promoting sustainable stingless beekeeping practices. Future initiatives should focus on continued technical support and the integration of apiculture products into local and digital markets to enhance competitiveness and economic impact.

This research explores the strategic positioning of Pegadaian UPC Ajibarang’s products using the Boston Consulting Group (BCG) matrix as a tool for evaluating market performance and future potential. Pegadaian plays a crucial role as a microfinance institution by offering accessible financial solutions such as gold/jewelry pawning, gold savings (digital and physical), installment-based precious metal purchases, electronic pledging, KUR based on vehicle ownership documents, and Hajj savings plans. The study employs a qualitative descriptive approach, gathering insights from comprehensive interviews with both employees and customers. Findings indicate that each product faces unique obstacles and opportunities. Key challenges include customer dissatisfaction regarding service quality, limited adoption of cashless transactions by elderly clients, and traditional promotional methods relying on brochures and word-of-mouth. By mapping products based on market share and growth prospects through the BCG matrix, the study identifies which offerings should be prioritized for development, stability, or rebranding. In response, it is recommended that Pegadaian UPC Ajibarang enhance its marketing and customer service strategies, broaden digital engagement efforts, and introduce user-friendly technological solutions for older clientele. These steps are essential to strengthen competitiveness and ensure long-term sustainable growth for their most promising financial products.

Firm value reflects investors’ perception of a company’s success, often associated with stock price. An increase in firm value can serve as a positive signal for investors, indicating promising future prospects. This study aims to examine and explain the influence of leverage, company size, and asset structure on the value of mining companies listed on the Indonesia Stock Exchange. The study involves a sample of 77 mining companies for the period 2020–2024. Data was collected using a non-participant observation method. The analytical technique employed is multiple linear regression analysis. The results show that leverage has a positive and significant effect on firm value, company size has a negative and significant effect on firm value, and asset structure has a positive but insignificant effect on firm value.

Interesting agricultural cultivation technology that is easy to apply by the community, namely hydroponic agribusiness. Plant cultivation techniques without using soil, but using water enriched with nutrients needed by plants. These hydroponic plants are becoming increasingly popular because they are efficient, environmentally friendly, and can be done in limited land. This activity was carried out with the background of raising awareness, knowledge, insight, and skills in cultivating vegetables using the hydroponic method. The form of this activity is socialization carried out and attended by students, administrators and staff of Ma'had Zaadul Ma'ad on Jl. Padat Karya Lorong Melati RT 01, Talang Jambe Village, Sukarame District, Palembang. namely lectures, discussions, and direct practice on hydroponic cultivation. This activity received a good response from PKM participants, where participants enthusiastically followed the course of the workshop activities, namely making hydroponic plant seeds, hydroponic devices, making AB mix nutrients, planting, harvesting, to preparing financial reports. Hydroponic plants have a higher selling value compared to other plants. Of course, this is a potential profitable and promising business opportunity, so that male and female students, administrators and staff can utilize the yard to cultivate hydroponic plants. The prospects for this plant are very bright in the long term because consumer demand never stops. This program has a significant positive impact, but it is recommended that there be further development to expand the reach and sustainability of activities.

Kampung 4 Village has great potential in developing home-based culinary businesses as a strategy to increase family economic independence. One promising business opportunity is Tuna Balado Rice Bowl, a practical food product that combines tuna as the main ingredient with the distinctive flavor of balado. This product has broad market prospects because it is easy to produce, has high nutritional value, and is in line with the trend of fast food that is in demand by various groups. In addition, this business can be run with relatively affordable capital and has broad marketing potential through digital strategies such as social media and delivery services. Seeing these opportunities, the Tuna Balado Rice Bowl business can be an alternative home-based business that is competitive, able to increase family income, and contribute to strengthening the local economy in a sustainable manner.

Oyster mushroom cultivation is one of the non-timber forest products that is underutilized by farmers. Oyster mushrooms have quite promising business opportunities to be developed well and do not require large amounts of capital. This activity aims to introduce and provide training on oyster mushroom cultivation to farmers in Watu Village, Marioriwawo District, Soppeng Regency. The service method is carried out in several stages. First, introduction and presentation of material regarding the prospects and cultivation techniques as well as the benefits of oyster mushrooms. Second, mushroom cultivation training is carried out by filling the planting media (baglog), sterilization, inoculation, and incubation. Third, interactive discussions with the farmers involved. Data collection by monitoring the mushrooms that have been maintained to see the growth of the fungus and any contamination in the baglog during the incubation period. The participants are trained to manage baglog production through to the harvest process, to ensure sustainability and profits from cultivating this mushroom. This initiative is expected to support the development of alternative livelihoods and contribute to the economic resilience of local communities while introducing environmentally friendly agricultural practices. It is hoped that the success of this training can become a model for similar rural development projects in other region.

Lumpia ubi ungu is a modern culinary creation that offers an exclusive taste and accompanying health benefits. In the digital era, business prospects are rapidly increasing, with recipes and marketing concepts readily accessible online. Therefore, consumers can take advantage of this convenience to reach these sellers. Lumpia ubi ungu is a highly appealing dish with a combination of flavors and textures that are entirely different from traditional lumpia. Since it is rich in antioxidants, vitamins, and minerals, lumpia ubi ungu is preferred by health-conscious consumers. There is a growing awareness of healthy food; therefore, lumpia ubi ungu has market potential. Lumpia ubi ungu offers more than just culinary innovation it paves the way for promising business opportunities in this digital era. By adopting the right approach, business players can leverage the wave of health trends and digitalization, thus paving their way to success.

This study examines the extent to which the compatibility between a student's major and their interests affects their learning experience at Universitas Negeri Medan (UNIMED), particularly in the Accounting Department. The findings indicate that many students feel that their major aligns with their interests, which in turn boosts their enthusiasm for learning. However, some students choose their major due to parental pressure or promising job prospects, which ultimately leads to difficulties in their studies. Additionally, students face various challenges in the learning process, ranging from heavy academic workloads, difficulties in understanding certain subjects, to the pressure of managing time between classes and other activities. These challenges are exacerbated by the demands of mastering accounting technology and adapting to an Outcome-Based Education system. To overcome these obstacles, students employ various strategies, such as improving time management, seeking additional learning resources, joining academic communities, and securing scholarships or part-time jobs for those experiencing financial constraints. This research confirms that the alignment of a major with a student's interests significantly influences their academic success. Therefore, it is essential for the university to provide better guidance in major selection and offer enhanced academic support to help students adapt more easily and succeed in their studies.

Student discipline is a crucial aspect in the world of education that directly affects the effectiveness of the learning process. This study aims to analyze the implications of punishment on student discipline using a behaviorist learning theory approach. In this theory, punishment functions as a consequence that reduces unwanted behavior, while positive reinforcement aims to encourage expected behavior. A case study of Mrs. Supriyani, a teacher accused of committing violence against students, is the focus of this study. The results of the study indicate that punishment given appropriately and consistently can build a deterrent effect and increase student discipline. However, excessive or unfair punishment tends to have negative impacts, such as emotional resistance and damaged teacher-student relationships. To achieve more effective discipline, a combination of educational punishment and positive reinforcement is needed so that students not only understand the bad consequences of violations but are also motivated to demonstrate good behavior. Prospects for further development of this research include the implementation of restorative justice methods in conflict resolution and strengthening the role of teachers as learning facilitators who educate without having to cause fear.

In recent years, the judiciary has faced harsh criticism for its tardiness in resolving electoral cases in a free and equitable way. Here, a Marxist theoretical approach is used to identify the issue contemplated. Every society's government should ideally endeavor to create a peaceful and habitable environment by enacting laws that safeguard the interests of its residents and those who live nearby. Since the judiciary, an arm of a democratic government, like the one in Nigeria, is tasked with upholding the law, it becomes quite concerning when this branch of the government is beset by charges and convictions of corruption.  It was suggested that corrupt judges who commit crimes should face a variety of penalties and sanctions, including the death penalty, termination from their position, and public humiliation by being imprisoned for a period of time. Supporting politicians who buy off judges to see through, they ought to be tried and found guilty of bribing public officials. Additionally, they ought to be disqualified from any political office they are running for, since this will lessen judicial corruption, which impedes the development of Nigerian democracy. This report examines Nigeria's problems with corruption. It uses case studies of two nations with comparable issues and histories to provide a comparative perspective. Some of the suggested methods for an efficient performance of oversight functions include evolving reforms, guiding media and civil society engagement, and involving citizens.  

The interest in choosing a career as a public accountant is driven by an understanding of job opportunities, good income prospects, professional recognition, and the alignment between individual abilities and the demands of the accounting profession. This study aims to analyze the factors of labor market considerations, soft skills, financial rewards, and social values on students' interest in working as public accountants. This research was conducted at five nationally ranked universities in Bali in 2024, based on uniRank, with a sample of 315 respondents determined using purposive sampling. This study proves that the theory of planned behavior can be a consideration in career choice determination and that expectancy theory can explain that students consider the outcomes they will receive in that career. Additionally, this research can positively contribute to universities in Bali by identifying the factors influencing students' interest in work, thereby improving the education system to be more focused on the choices or interests of each accounting student. The analysis results show that labor market considerations, soft skills, financial rewards, and social values have a significant positive impact on students' interest in becoming public accountants.  

Bouquets have evolved from mere flower arrangements into a work of art that combines elements of aesthetics, creativity, and innovation. This study aims to examine bouquets as an art form by highlighting aesthetic elements, arrangement techniques, and their role in the creative industry. The method used in this study is descriptive qualitative with a literature study approach from various relevant journal references and articles. The results of the study indicate that bouquets not only have aesthetic value but also reflect artistic expression through the selection of colors, shape compositions, and various arrangement techniques. Innovations in making bouquets, such as the use of flannel, snacks, and recycled materials, are expanding the scope of bouquet art in the creative industry. In addition, bouquet art also contributes to the development of the community's economy through increasing business opportunities. Although bouquet art faces challenges such as market competition and fluctuations in raw material prices, its prospects remain promising with the development of technology and product personalization trends. Therefore, continuous innovation is needed so that bouquet art remains relevant and can continue to develop as part of the wider creative industry.

Company value is one of the main indicators used by investors to assess the performance and prospects of a company. This study aims to analyze the influence of liquidity, solvency, and profitability on the value of consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The research sample consisted of 20 companies selected using the purposive sampling method. Data analysis was carried out by multiple linear regression using SPSS 27 software. The results show that liquidity has a negative and significant effect on company value, solvency has a positive and significant effect on company value, while profitability does not have a significant effect on company value. These results indicate that management must pay attention to efficiency in managing liquid assets, maintain a balance between debt and its own capital, and consider other factors other than profitability in increasing company value.  

This study explores the potential and challenges of the Treasury Single Account (TSA), which the cur-rent government of Nigeria has recently fully implemented to drive economic growth and development. The government aims to close gaps and plug leaks in government funds while ensuring a robust finan-cial management system to guarantee transparency and efficiency in the administration of public fi-nancial resources. The paper provides a conceptual understanding of TSA and discusses its anticipated benefits to Nigeria’s economy, particularly in the context of financial management and control. Key benefits include reducing the cost of government borrowing, ensuring optimal utilization of govern-ment financial resources, and consolidating various government accounts into one unified account. The study also examines the structure of the TSA system and its various accounts, including the TSA pri-mary account. In addition, the paper highlights the goals of the TSA, such as improving accountability and reducing corruption. After discussing the potential and challenges associated with implementing the TSA, the study concludes that political will, integrity, and commitment are crucial for overcoming these challenges. Successful implementation of the TSA system requires addressing identified obstacles to realize the anticipated benefits, which would significantly enhance the efficiency of financial man-agement in Nigeria.

The advent of autonomous shipping is poised to revolutionize global maritime transport by enhancing efficiency, safety, and sustainability. This study investigates the current state and future prospects of autonomous vessels in the shipping industry. The primary objective is to analyze the technological advancements, regulatory challenges, and economic implications associated with the integration of autonomous ships. A mixed-methods approach, combining qualitative and quantitative research, was employed, including a review of relevant literature and case studies of existing autonomous shipping projects. The findings reveal that while autonomous ships offer significant benefits such as reduced operational costs, lower emissions, and fewer human errors, there are challenges related to legal frameworks, cybersecurity, and public acceptance. The implications of this research highlight the need for international cooperation and the development of new regulations to support the widespread adoption of autonomous shipping technologies. This transformation could lead to a more efficient, environmentally friendly, and cost-effective global maritime transport system.

Firm value is the ratio between stock price and book value. The high value of the company attracts investors to invest their capital in the company, it indicates that the company has good prospects in the future. The purpose of this study was to determine the effect of the current ratio, debt to equity ratio, total asset turnover and audit committee on firm value. The population is manufacturing companies in the food and beverage sector which are listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 financial statements. The sample was determined by purposive sampling technique with certain criteria and obtained a sample of 17 companies. This research uses multiple linear regression analysis method assisted by SPSS Ver.26 program. The results of this study indicate that the current ratio has a negative and significant effect on firm value, while the debt to equity ratio, total asset turnover and audit committee have no effect on firm value.

“Teh Kaling” is a drink that combines the iconic taste of tea with kolang kaling topping. Kolang kaling is processed from half ripe palm fruit that has been burned of boiled. Apart from creating viable business results in terms of management, marketing, financial, operational and environmental impact aspects. The research was also carried out to show that kolang kaling can be used as a main topping in tea drinks. The data obtained comes from market surveys and interviews with potential consumers. This business has high prospects, considering that kolang kaling has high nutritional value and is unique in combining it with fresh tea drink.