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Penelitian ini bertujuan merancang sistem informasi penjualan berbasis web untuk meningkatkan efektivitas pencatatan transaksi pada Toko Bangunan Subur Kaliwungu yang sebelumnya masih dilakukan secara manual. Permasalahan utama yang dihadapi meliputi pencatatan yang tidak efisien, kesulitan pencarian data, serta kurangnya ketepatan dalam laporan keuangan. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan Research and Development (R&D) menggunakan model Prototype. Sistem dikembangkan dengan menerapkan metode akuntansi berbasis Akrual (Accrual Basis) agar laporan keuangan dapat disusun lebih akurat dan real time. Hasil penelitian menunjukkan bahwa sistem ini mampu mencatat transaksi penjualan dan pembelian, mengelola data barang dan pelanggan, serta menyajikan laporan penjualan dan laporan keuangan secara digital. Fitur tambahan seperti histori transaksi, informasi stok barang, serta perhitungan laba rugi juga membantu pemilik toko dalam pengambilan keputusan. Implementasi sistem memberikan dampak positif, di antaranya peningkatan efisiensi, keakuratan data, dan kemudahan monitoring aktivitas penjualan.

This study evaluates the impact of TATO, ROA, DER, stock returns, and firm size on company value (PBV) for 28 infrastructure companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. The background to this research is the crucial role of the infrastructure sector amid government budget dynamics that affect corporate performance and investor perception. The results show that ROA, DER, and stock returns have a significant positive effect on company value. This indicates that high profitability, optimal debt management, and good stock returns send positive signals to the market. Conversely, TATO was found to have a significant negative effect, reflecting that inefficiencies in asset management can reduce investor confidence. Meanwhile, firm size had no significant impact on company value. This study recommends that investors use ROA, DER, and stock return as key indicators in decision-making. At the same time, companies are advised to optimise profitability and debt management to enhance their value in the eyes of investors.

This study aims to analyze the influence of service quality, location, and promotional strategies on consumers’ purchasing interest in UD Berkah Mandiri rice. The study employs a quantitative method with a total population of 150 respondents. The sampling technique used in this study is accidental sampling. The sample consisted of 60 respondents, determined using Slovin’s formula. The analytical tool employed in this study is SPSS 25.0. The results indicate that service quality has a significant effect on purchasing interest, that location has a substantial impact on it, and that promotional strategies have a significant effect on it. Furthermore, service quality, location, and promotional strategy simultaneously have a considerable effect on purchasing interest.

This study aims to examine the effect of profitability, sales growth, and liquidity on debt policy in property and real estate companies listed on the Indonesia Stock Exchange for the 2019–2024 period. The independent variables in this study include profitability, measured by Return on Assets (ROA); sales growth (SG); and liquidity, measured by the Current Ratio (CR). Meanwhile, the dependent variable is debt policy, measured by the Debt-to-Equity Ratio (DER). This study uses a quantitative approach, employing multiple linear regression analysis. The sample comprises 174 observational data points collected using purposive sampling. Testing was conducted using SPSS software, which includes the classical assumption test, the coefficient of determination test, the simultaneous test (F test), and the partial test (t test). The results show that profitability, sales growth, and liquidity simultaneously significantly affect debt policy. Partially, profitability tends to be positive, sales growth tends to be negative but not significant with respect to debt policy, while liquidity has a simultaneous negative effect. Of the four hypotheses proposed, two were accepted, and two were rejected because the direction of the influence did not match the initial assumption, and the significance value was more than 0.05.

This study analyzes the practice of staple food price manipulation at Cik Puan Market in Pekanbaru, which is alleged to be carried out by a group of traders through stockpiling, supply coordination, and price regulation that could potentially cause market distortions. This phenomenon has led to unreasonable price increases in strategic commodities such as chili, onions, rice, cooking oil, and chicken, thereby negatively affecting consumers and regional economic stability. This research uses a normative juridical approach with descriptive qualitative analysis methods, supported by empirical data from local government reports, official news, and findings from trade department supervision. The results of the study indicate that these price manipulation practices are in violation of Articles 5, 11, and 19 of Law No. 5 of 1999 about Consumer Protection. This study emphasizes that the weak supervision of the supply chain in traditional markets, as well as the minimal coordination between agencies, causes price manipulation practices to continue repeatedly. It is necessary to strengthen law enforcement, ensure transparency in the distribution of basic necessities, and enhance the role of local governments and the KPPU in order to create stable, competitive, and fair prices for the public.

The purpose of this study is to determine the effect of social media marketing on purchase intention, to determine the effect of social media marketing on brand awareness, to determine the effect of brand awareness on purchase intention, to determine the role of brand awareness in mediating the influence to determine the effect of social media marketing on brand image, to determine the effect of brand image on purchase intention, to determine the role of brand image in mediating the influence to determine the effect of social media marketing on purchase intention. This study is included in the explanatory category. Determination of the number of samples using the MLE formula. The sampling technique uses simple random sampling. The number of samples in this study was 180 respondents. Data was processed using PLS. The results showed that social media marketing had no effect on purchase intention, media marketing had no effect on brand awareness, brand awareness had no effect on purchase intention, brand awareness did not mediate the influence of social media marketing on brand image, brand image had no effect on purchase intention, brand image did not mediate the influence of social media marketing on purchase intention.

This community service activity aims to optimize the Free Nutritious Meal Program (MBG) at SMK Negeri 1 Jember as an effort to improve the quality of human resources and student productivity. The main problems identified include low nutritional literacy, undeveloped healthy consumption habits, and weak synergy between schools, families, and local food businesses. The community service was implemented using the Participatory Rural Appraisal (PRA) approach through the Plan, Act, Observe, and Reflect stages, involving teachers, students, parents, and SPPG. The results of the activity showed an increase in the knowledge and skills of school residents regarding nutrition management and food safety, the formation of a healthy consumption culture, and the strengthening of the nutritious food supply chain involving MSMEs and local farmer groups. In addition, collaboration between parties has become more solid, thus supporting the program. This activity demonstrates that the participatory approach can strengthen the institutional capacity of schools while serving as a model for implementing adaptive and replicable nutrition programs for other educational institutions.

Bloating in infants can also accompany other digestive disorders, such as vomiting, diarrhea, abdominal pain, and constipation. Babies with gas often vomit easily. Babies with diarrhea will have low potassium levels, resulting in bloating. One benefit of infant massage is addressing complaints of bloating and colic in infants. Tummy massage is a gentle abdominal massage designed to encourage trapped air to move. The goal is to move gas and other materials from the intestines to the large intestine. The method used was preparation through coordination with midwives and cadres in Selokerto Village, Sempor District, Kebumen Regency. The activity was implemented through lectures and tummy massage simulations. While evaluation and follow-up plans for the activity were carried out by evaluating the knowledge of mothers of toddlers and can be implemented independently using leaflets distributed to mothers of toddlers. The number of respondents in this activity was 10 mothers of toddlers. The activity went smoothly, all mothers enthusiastically participated in the activity. Respondents were aged between 20-34 years. The level of knowledge of respondents before the activity was that most had sufficient knowledge about bloating/colic in toddlers and tummy massage. Meanwhile, after the knowledge activity, most responded well. Conclusion: The community service activity was effective in increasing respondents' knowledge about gas/colic in toddlers and tummy massage.

The issue of inorganic waste such as plastic and used paper in industrial environments remains an important issue that affects the cleanliness and aesthetics of work areas. PT Pertamina Patra Niaga Fuel Terminal Rewulu faces challenges in managing non-hazardous solid waste due to limited sorting systems and waste transportation frequency. This Community Service activity aims to improve workers' understanding and skills through socialization and training in making ecobricks as a solution for utilizing inorganic waste. The methods used include pre-activity stages, socialization and hands-on practice, and evaluation through pre-tests and post-tests. The results of the activity showed a significant increase in participants' knowledge after the training, proving the effectiveness of interactive methods in strengthening understanding of the 3R (Reduce, Reuse, Recycle) concept. In addition to reducing waste volume, this activity also fostered awareness and participation among workers in creating a clean and sustainable work environment. The results of this community service are important as a first step in building a culture of independent waste management in industrial environments and can be replicated in other locations with a similar approach. Keywords: Implementation of Pancasila values, bullying prevention, character education, primary school, SDN 1 Jatisela, school environment, student behaviour.

This community service activity aims to strengthen teachers' capacity to manage deep learning through the utilization of artificial intelligence (AI) in elementary school classrooms. The rapid development of AI technology provides opportunities for teachers to design more personalized learning, conduct assessments efficiently, and make data-driven learning decisions. The program is implemented in three stages: preparation, execution, and evaluation. The preparation stage includes the development of training modules and mapping relevant AI applications to support deep learning. The execution stage consists of workshops, hands-on practice using AI applications, and collaborative development of teaching materials by teachers. Evaluation is conducted through reflective assessments, task performance evaluations, and follow-up interviews. The results of the activity show significant improvements in teachers' understanding of AI-based deep learning management, including the ability to use AI for lesson planning, formative assessment, and analyzing students' learning progress. Teachers also reported increased confidence in integrating AI into teaching activities and recognized the benefits of AI in promoting students' higher-order thinking skills. This program demonstrates that strengthening teachers' competencies in utilizing AI can enhance the quality of deep learning management in elementary schools.

This community service program was carried out to strengthen the ability of lecturers, students, and practitioners in understanding the role of data and statistics as the foundation for constructing scientific arguments in quantitative research. The activity originated from the limited understanding of some participants regarding the correct logical flow of research, starting from problem formulation, hypothesis development, data processing, to drawing conclusions based on analytical results. Through case-based training and interactive discussions, participants were introduced to key concepts in research methodology, such as determining variables, sampling techniques, developing measurement instruments, and applying parametric and non-parametric statistics to test hypotheses. The training emphasized that data provide factual descriptions of a phenomenon, while statistics serve as analytical tools that answer research questions objectively. The activity was conducted online with 73 participants from Universitas Pancasakti Bekasi, representing various academic backgrounds. The results indicated an improvement in participants' ability to understand statistical outputs, interpret significance levels of tests, and prepare research conclusions in a logical and structured manner. In addition, the activity contributed to enhancing methodological literacy within the academic community, encouraging a strong research culture, and maximizing the use of statistics in scientific analysis as well as professional practice. Therefore, this program has a positive impact on improving the quality of research in higher education.

This study aims to analyze the effect of nutrient types on kombucha fermentation using Sosro Tea as a medium. The practicum was conducted with two variations, namely honey as a natural nutrient and Tropicana Slim as a low-calorie sweetener. Parameters observed included color changes, aroma, SCOBY layer formation, pH, and microbial contamination. The results showed that fermentation using honey produced the best combination, which was characterized by a brighter color change, a stable sour aroma, the formation of a thick and pure white SCOBY, and a stable pH of around 4. In contrast, fermentation using Tropicana Slim failed to achieve optimal results. This low-calorie sweetener cannot be metabolized by microbes, resulting in a thin SCOBY and the appearance of green-black mold. Based on these results, it can be concluded that the success of kombucha fermentation is greatly influenced by the availability of simple sugars, which are the main energy source for the SCOBY. In addition, the culture's resistance to microbial contamination also plays an important role in the fermentation process.

The growth in the number of vehicles in Surabaya has led to increased traffic congestion, particularly on the Perak Timur–Perak Barat road section, which serves as a major distribution route to the port and industrial areas. Problems arise at U-Turn points, where vehicle accumulation hampers traffic flow. This study analyzes traffic volume, travel time, queue length, and queue ratio at two U-Turn points on this section. The method used was a field survey with direct observation of vehicle volume every 15 minutes, vehicle classification, and queue length. Traffic volume was calculated using the Passenger Car Equivalent (PCE) factor based on the 1997 MKJI standards. The study results show that at Point 1, east–west direction, the highest queue ratio occurred on Tuesday from 11:00 to 12:00 (p = 4.84), while the lowest was on Sunday from 06:00 to 07:00 (p = 0.21). At Point 2, west–east direction, the highest queue ratio occurred on Tuesday from 08:00 to 09:00 (p = 6.18), and the lowest from 06:00 to 07:00 (p = 0.41). These findings indicate that during peak hours, traffic congestion increases (p > 1), causing long queues, particularly in the west–east direction in the morning. The performance of the U-Turn on the Perak Timur–Perak Barat road section needs improvement, with recommendations such as temporarily closing U-Turns during high volumes, providing alternative U-Turn lanes, and adding signs to minimize the potential for vehicle conflicts.

The distinctive markings on the fingers are known as biometrics. The fingerprint attendance method uses biometrics. Without developing a usable fingerprint tool, research on fingerprint attendance is restricted to processing attendance data. As a result, an Arduino-based fingerprint approach was used to construct an attendance tool. The education sector is where SMK Negeri 1 Indralaya Utara. The school's student attendance system is still operated manually. In this study, the system uses fingerprints and camera recording to track students' locations. Using an Arduino Mega as a microcontroller, this tool will display student attendance information on an LCD, save it on an SD card module, and send the ESP32CAM-generated photographs over Telegram. The literature review is the first step in the research process, followed by hardware and software design. Following completion, the tool is put through testing to evaluate its functionality. Each of the ten participants scanned their thumb and index finger. The thumb and index finger have an average of five tests, with a 0.28% mistake rate, depending on the number of trials. Each component's error percentage is less than 1% while still falling within the 5% tolerance limit. The image test results indicate two conditions: 20 cm and greater. The ESP32CAM will activate when we take a picture at a distance of 20 cm.

This study aims to analyze the spatial patterns of ambulance transport demand in Semarang City based on patients’ origin subdistricts, origin villages, and destination healthcare facilities. The analysis employed the K-Means Clustering algorithm as a data mining method to group areas according to similarities in the volume of ambulance requests. The dataset consisted of ambulance transport service records from January 2024 to September 2025, obtained from the Semarang City Health Office. The analytical procedures included data cleaning, normalization, determination of the optimal number of clusters using the Elbow Method, and cluster formation using K-Means. The results show two main clusters for subdistricts and destination healthcare facilities. High-demand subdistricts were generally densely populated areas such as Banyumanik and Pedurungan, with an average of 1,256 requests, while RSUP Dr. Kariadi emerged as the dominant referral facility with 3,893 requests. Meanwhile, village-level origins formed three clusters, with average demands of 549 (high), 190 (medium), and 36 (low). These findings are expected to support strategic planning for equitable ambulance fleet distribution and improved efficiency of patient transportation services in Semarang City.

This study discusses allegations of abuse of dominant position by Lion Air Group in the domestic aviation market and air cargo services in Indonesia. By controlling more than 50% of the market share, the group is suspected of unilaterally setting ticket prices and logistics costs, which could hinder healthy business competition and harm consumers and competing airlines. This study uses a normative juridical approach with a descriptive qualitative analysis method, supported by secondary data from legislation, KPPU reports, and academic literature related to competition law. The study's findings indicate that the concentrated market structure and weak regulatory oversight contribute to the formation of dominant behavior that harms the market and consumers. Legally, such actions violate Article 25 of Law Number 5 of 1999, as they result in discriminatory practices and unreasonable price control. Synergy between the KPPU and the Ministry of Transportation is needed to strengthen regulations in the aviation sector in order to create a business climate that is more fair, competitive, and oriented towards public welfare.

Murder committed by children presents a dilemma in the criminal justice system, as it must balance the enforcement of justice with the protection of children's rights. This article examines the problematic nature of juvenile criminal liability in murder by comparing the perpetrator's legal approach to that of adults. Normative juridical research methods are used to explain legal provisions, court decisions, and related doctrines. The results indicate that juvenile offenders are not solely focused on their culpability but also on the child's psychological capabilities, maturity level, and social circumstances. Meanwhile, adult offenders are held fully accountable, with a focus on punishment. The main challenges are the difficulty of proving intent and the need for special mechanisms for handling juvenile offenders of serious crimes. This study provides for strengthening the capacity of law enforcement, improving child rehabilitation facilities, optimizing diversion mechanisms, and educating the public to support humane and proportional protection and enforcement of justice.

Advances in digital technology provide numerous opportunities to improve the quality of education, particularly in Social Studies (IPS) learning at the elementary school level. One important innovation is the use of digital interactive map media that enables students to learn geography in a visual, engaging, and relevant way. However, in practice, IPS learning in elementary schools is still dominated by conventional methods that rely on static printed maps, resulting in low student motivation and suboptimal understanding of geographic concepts, particularly those related to the ASEAN region. This study aims to evaluate the impact of using digital interactive map media on learning motivation and understanding of ASEAN geographic concepts among elementary school students. This study uses a Systematic Literature Review (SLR) approach following the PRISMA 2020 procedure. The research findings indicate that consistent use of digital interactive map media can improve students' motivation in learning and their understanding of geographic concepts. Interactive visualizations encourage active engagement and enthusiasm, and help students better understand spatial concepts. Therefore, digital interactive maps can be an innovative and effective social studies learning option that aligns with the principles of the Independent Curriculum and the Pancasila Student Profile.

This article thoroughly examines Imam Al-Ghazali's views on Islamic education and adab, with an emphasis on a holistic framework that combines knowledge, faith, charity, and morals to form an insān kāmil (perfect human being).  Al-Ghazali, a scholar from Tus, Persia, in the 11th century, defined education as a process of moral development and purification of the soul. The main goal of education is to obtain worldly and spiritual happiness. He opposes the educational paradigm of modern philosophers which focuses only on rationality. He emphasized that knowledge without adab is like fire which has no light.Adab is the main pillar of the educational process and helps children learn noble qualities such as patience, humility and honesty. This is implemented from an early age through spiritual practices such as dhikr and muhasabah.  In his great works, such as Iḥyā' 'Ulūm ad-Dīn, Ayyuhal Walad, and Tahāfut al-Falāsifah, Al-Ghazali combines rationalism with Sufism. He opposed the dichotomy between worldly knowledge (such as medicine and mathematics) and the hereafter, claiming that revelation provides a balance to prevent misguidance. His educational methods, based on internalizing values, examples, and ethical discussions, support the role of teachers as moral and spiritual role models and students as ethical learners. This thinking is highly relevant to modern education, especially in Indonesia, where a character-based curriculum is implemented by the Ministry of Education and Culture and institutions such as the State Islamic University (UIN) use a holistic approach to address the moral crisis caused by technological advancements. The main challenge lies with educators who lack an understanding of Sufism, which requires intensive training.

This research is motivated by several factors such as locally generated revenue, general allocation funds, special allocation funds, revenue-sharing funds, and capital expenditure. Some of the problems identified in this study include the realization of locally generated revenue that has never reached the budget target over four consecutive years, a percentage decrease in locally generated revenue while capital expenditure remains constant, and the absence of certain special allocation funds, which may affect capital expenditure. The purpose of this study is to determine the effect of locally generated revenue, general allocation funds, special allocation funds, and revenue-sharing funds on capital expenditure. This research employs a descriptive quantitative method using data samples obtained from the Regional Financial and Asset Management Agency of Aceh Province in the form of Budget Realization Reports for the period 2019–2022. The data analysis technique used is linear regression. The results show that, based on the simultaneous test (F-test), locally generated revenue, general allocation funds, special allocation funds, and revenue-sharing funds have a positive and significant effect on capital expenditure. Meanwhile, based on the partial test (t-test), each of these variables—locally generated revenue, general allocation funds, special allocation funds, and revenue-sharing funds—also has a positive and significant effect on capital expenditure.