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The transformation of education in the digital era demands inclusive, creative, and relevant learning innovations in line with technological developments. To address these challenges, utilizing digital platforms is a strategic step in driving the digitalization of education. One innovative solution that is becoming widely used is no-code platforms like Thunkable, which enable users, including students, to create applications without having to master complex programming. This article reviews the results of a community service activity conducted at SMA Negeri 2 Sorong City, focusing on improving digital literacy and strengthening 21st-century skills through training in creating educational applications based on Thunkable. This activity utilized experiential learning and project-based learning approaches, implemented through hands-on training, interactive demonstrations, independent practice, and participatory evaluation. This training not only targeted students as the primary participants but also involved teachers as facilitators who accompanied the learning process and encouraged the application of training outcomes in classroom activities. Evaluation results showed a significant increase in student enthusiasm, critical thinking skills, and creativity in designing simple educational applications tailored to learning needs and local contexts. Despite obstacles such as limited digital devices and uneven internet access, this activity still succeeded in creating an innovative and transformative learning space. Furthermore, this training makes a significant contribution to supporting the implementation of the Pancasila Student Profile, particularly in the areas of digital literacy, independence, mutual cooperation, and creativity. It also serves as an effective means to instill the value of digital responsibility and foster a learning culture that is adaptive to technological change. The success of this program demonstrates that a simple yet applicable technology-based approach like Thunkable can be replicated in other schools, particularly in the 3T (disadvantaged, frontier, and outermost) regions, with the support of structured and collaborative training.

Inclusive education plays a crucial role in achieving equal access and improving the quality of education for all students, including students with special needs. In the context of Physical Education, Sports, and Health (PJOK) learning, the implementation of inclusive education still faces significant challenges, both in terms of teaching strategies, teacher skills, and available supporting facilities and infrastructure. This study aims to describe the perceptions of PJOK teachers and classroom teachers regarding the implementation of inclusive learning for students with special needs in PJOK activities at the elementary school level. The method used in this study is a descriptive qualitative approach, with data collection techniques including semi-structured interviews and documentation. The research subjects consisted of PJOK teachers and classroom teachers who teach at SDN 2 Gobras. The results show that the teachers have a good understanding of the importance of creating a friendly, adaptive, and enjoyable learning environment for students with special needs. The teachers make adjustments in learning activities through modifying tools, implementing small group strategies, providing appropriate motivation, and close collaboration with homeroom teachers and parents. However, limitations in the training received and the support of existing facilities remain significant obstacles. The findings of this study provide important implications regarding the need for ongoing training and strengthened collaboration between teachers to support the creation of more effective and sustainable inclusive education. Therefore, this research is expected to make a positive contribution to the development of inclusive education in elementary schools and raise awareness of the importance of supporting students with special needs in the learning process.

Distribution is the process of moving, managing, and storing goods from suppliers to customers in the supply chain. This process includes not only the delivery of raw materials from suppliers to manufacturers, but also the distribution of finished products to the end consumer. Distribution plays an important role in a company's profitability because it affects operational costs, delivery efficiency, and perceived value by customers. Successful well-managed distribution will increase customer satisfaction and strengthen the company's competitiveness in the market. PT. XYZ is one of the LPG distributors that provides 3 kg cylinders. This company serves a variety of consumers, ranging from households, small businesses, to retailers, with a coverage of distribution areas in Serang City. The distribution process is carried out based on sales orders and needs in 14 bases, where each base has a different level of demand according to consumer needs. However, PT. XYZ faces obstacles in achieving the optimal level of service, where the average service level only reaches 97.40%. An imbalance between inventory and demand at the base often leads to an oversupply or understock, resulting in backorders on some demands. This condition has a negative impact on customer satisfaction and overall distribution effectiveness. To overcome this problem, PT. XYZ developed a distribution dashboard by applying the Distribution Requirements Planning (DRP) method. Through this approach, distribution planning becomes more systematic, base needs can be met appropriately, and stocks can be managed more effectively. This dashboard also supports delivery scheduling and more coordinated marketing activities. The results of the implementation of the DRP dashboard in 2023 show a significant increase with a service level that has successfully reached 99%, minimizing backorders, and increasing customer trust and satisfaction.

Digitalization has been a key catalyst for change in the global business landscape, driving the transformation of companies' strategies, organizational structures, and operational models. For small and medium enterprises (SMEs), digital technology opens up great opportunities to expand market reach and compete in the international arena more effectively. Technologies such as e-commerce, social media, big data analytics, and cloud-based platforms enable SMEs to break through geographical boundaries, facilitate access to global customers, and accelerate product distribution and marketing processes. This paper explores the current academic literature that discusses the influence of digital technology on the internationalization of SMEs. A total of five relevant studies were analyzed to identify common patterns, challenges, and successful strategies in the use of digital technology. The results of the study show that the adoption of digitalization not only improves operational cost efficiency, but also encourages business model innovation, such as digital platform-based marketing, cross-border virtual collaboration, and the development of a more adaptive global business ecosystem. In addition, the ability to utilize digital technology gives SMEs a competitive advantage through access to real-time market information, personalization of offers, and more targeted branding strategies. However, the research also found obstacles, such as limited human resources, technological infrastructure, and digital literacy among SMEs. Therefore, synergy is needed between business actors, the government, and academia to support the acceleration of digital technology adoption through training, mentoring, and policies that support innovation. The paper also highlights future research opportunities, such as the integration of artificial intelligence (AI) technologies, automation, and blockchain in supporting the global expansion of SMEs. These findings are expected to be a strategic reference in designing sustainable internationalization policies in the digital era.

The phenomenon of online gambling has become a serious problem in various regions, including West Aceh Regency. data on cases handled by the West Aceh District Syar'iyah Court in the period 2021 to 2024 shows a significant increase in cases. Online gambling as part of jarimah maisir has different characteristics from conventional forms of gambling, namely digital, hidden, cross-regional, and difficult to detect by the naked eye by law enforcement officials and the general public. The problems in this study are How is the application of qanun jinayat law against online gambling offenders in the jurisdiction of the West Aceh District Syar'iyah Court, What are the obstacles faced in applying the law to online gambling offenders based on qanun jinayat law, and What are the efforts to prevent online gambling violations in the West Aceh area. This research uses empirical legal methods with a field research approach and case studies. The results showed that the application of Aceh Qanun Number 6 of 2014 concerning Jinayat Law against online gambling offenders was in accordance with the procedures of jinayat law, but its implementation was still not optimal. The Syar'iyah Court has handled a number of cases, but the number is not proportional to the potential violations. The main obstacles include limited regional authority in blocking sites, lack of digital forensic experts, absence of district-level cyber units, and weak coordination between agencies. Prevention is carried out through digital education by DISKOMINSA, thematic dakwah by the Islamic Sharia Office, as well as the Gampong Tolak Judi Online programme involving the community and the formation of the Gampong Pageu Task Force.

This study examines the contribution of the PAKEM (Participatory, Active, Creative, and Fun) learning model in fostering students' self-confidence in outlying areas, especially Hoi Village, Oenino District, South Central Timor Regency. The background of the study is the low self-confidence of students due to minimal parental support, social pressure, and geographical and economic challenges that affect the quality of learning. This study aims to identify learning strategies used by teachers to build students' self-confidence and improve their learning achievement. The method used is a qualitative approach through literature studies and interviews with three informants: two elementary school teachers who actively teach and open free tutoring, and one local resident as a direct observer. The results of the study indicate that the implementation of the PAKEM model has a significant impact on increasing students' self-confidence through active, contextual, and fun learning activities. Teachers who are pedagogically sensitive are able to create an inclusive and supportive learning space, so that students feel valued and dare to express themselves. Despite obstacles such as time constraints, variations in student character, and a less than ideal teacher-student ratio, the PAKEM model still provides positive results in building learning motivation and restoring students' self-image. In conclusion, PAKEM is not just a learning method, but a transformative approach that is able to overcome students' psychological barriers and create a strong foundation of self-confidence to support children's academic success and character.

Entrepreneurship education in Islamic boarding schools to realize the independence of students with the support of various Islamic boarding school economic development programs as a support system. The purpose of this study is to identify the management of entrepreneurship education in realizing the independence of students at the Al-Ittifaq Islamic Boarding School in Bandung, including; 1) Planning, 2) Organization, 3) implementation, 4) evaluation, 5) advantages and disadvantages, 6) Analysis of the Design of an Effective Entrepreneurship Education Management Model. This study uses a qualitative approach using the Ethnography method. Data collection techniques are carried out through interviews, observations and documentation analysis. The data analysis techniques use techniques; data reduction, data presentation and conclusion drawing. While the validity test is carried out using data triangulation and source triangulation techniques. The results of the study found that; First, planning with a deep learning curriculum. Second, the organization has an organized structure according to its duties and functions and the accompanying ustadz according to his entrepreneurial competency. Third, the implementation of entrepreneurship education is carried out with practical mentoring where the ustadz becomes a role model to be followed. Fourth, the evaluation is conducted by providing challenges to students to measure their entrepreneurial abilities practically. Fifth, the advantages are supported by the availability of continuously developed teaching staff, while the disadvantages are obstacles from the mismatch between the desires of students and parents in the educational process. Sixth, an effective Entrepreneurship Education model through entrepreneurship education in Islamic boarding schools and schools, namely the Al Ittifaq Agricultural Vocational School. Seventh, the findings of the SAPUJAGAT Entrepreneurship Education Management model (Santri, Entrepreneur, Soulful, Enthusiastic and Dignified).

X Health Center has implemented EMR on SIMPUS since 2009-2010. However, from the preliminary study, it was found that there were obstacles such as network trouble, long loading when many users were pulling data on the system, and there was no SOP for down time: The purpose of this study is to analyze the implementation of Electronic Medical Records at X Health Center, Semarang City in the aspects of Human, Organization, Technology, Net-benefit.  Methods: This study used a descriptive qualitative approach with interviews, observations and documentation studies. Results: The results of research at X Health Center show that there are problems in implementing EMR at X Health Center, in the human aspect, namely system training is still given only to representative officers such as IT and SIK staff. In the organizational aspect, namely limited facilities and lack of manpower. On the technology aspect, namely internet network instability, inconsistent electricity supply and generator unpreparedness and hardware limitations. While in the net-benefit aspect, the implementation of EMR has an impact on increasing the efficiency and effectiveness of X Health Center services. Conclusion: The implementation of electronic medical records at X Health Center is not yet fully optimal, namely in the aspects of human, organization and technology.    

Public satisfaction is the result of comparing their expectations of the services received with the quality of performance or service provided. The method used in this study is descriptive quantitative. The aim is to determine the effect of public service quality on public satisfaction, identify obstacles that arise during service delivery, and provide solutions to overcome these obstacles at the Slorok Village Office, Garum District, Blitar Regency. This study indicates that public service quality has an effect on public satisfaction with a value of 0.204 or 20.4%, while the remaining 79.6% is influenced by other variables outside this study.

This study examines the Blitar Regency Culture and Tourism Office's policy to increase visitor numbers at the Penataran Museum and identifies the obstacles encountered in its implementation. The method used was descriptive qualitative, with data collection techniques through observation, interviews, and documentation. The research subjects included cultural staff from the relevant office, Penataran Museum staff, and museum visitors. The results indicate that the office has implemented a policy encompassing three main aspects: improving access and services, protecting and developing collections, and sustainable collection management. Participatory programs such as education, cultural competitions, and information publications are also implemented to attract visitors, especially the younger generation. However, the implementation of this policy still faces various obstacles, such as limited personnel, time management, lack of collaboration with surrounding tourist destinations, and suboptimal publication, especially through digital media.  

The digital literacy program implemented at the As'ad Islamic Boarding School in Jambi City aims to improve the digital skills of teachers and students through the use of information and communication technology, specifically Google Workspace and artificial intelligence (AI). The program consists of four training sessions that include an introduction to Google Docs, Google Sheets, Google Classroom, and the use of ChatGPT as a learning tool. This training is designed to introduce digital technology to participants who previously had limitations in using technology-based applications. Evaluation was conducted through interviews and direct observations that showed a significant improvement in the digital skills of participants, although challenges related to limited devices and internet connectivity remained major obstacles. The positive impact of this program is expected to serve as a model for the development of digital literacy in other remote areas and support the transformation of technology-based education in Indonesia.

This community service activity was organized by a team of lecturers from the Department of S1 Accounting, Gorontalo State University in 2024 in Botutunuo Village, Kabila Bone District, Bone Bolango Regency, Gorontalo Province as a form of implementation of the Tri Dharma of Higher Education. This coastal village, which is located in the Tomini Bay area and has tourism potential, faces obstacles in the management of culinary businesses owned by the local community. The main problem of partners is low professionalism in business management and suboptimal bookkeeping administration. This activity aims to increase the knowledge and ability of MSME actors in implementing cost accounting for controlling and reporting production costs. The program is carried out in four stages: location survey, material socialization, technical assistance in calculating the cost of production, and monitoring and evaluation of implementation results. The results of the service showed that 75% of the participants understood the material well and welcomed the sustainability of the mentoring. This activity makes a positive contribution to improving the competence of culinary business actors in coastal tourism areas through the application of cost accounting.   

In today’s fast-evolving technological landscape, this study examines the profound integration of Artificial Intelligence (AI) into accounting and its far-reaching effects on the future of Nigeria financial markets. The incorporation of AI represents a fundamental shift in accounting, moving beyond conventional practices and ushering in unprecedented efficiency and advanced analytical capabilities. This transformation is instrumental in redefining accounting standards and influencing the broader economic dynamics of the financial sector. This paper aims to analyze the complex role of AI in accounting, evaluating its benefits, obstacles, and long-term potential. By connecting technological advancements with real-world accounting applications, the study provides an in-depth exploration of how AI is revolutionizing financial processes, its economic impact on Nigeria markets, and the balance between its advantages and inherent challenges. Additionally, the research proposes actionable strategies for optimizing AI adoption in accounting. The findings highlight that AI integration marks a critical advancement in accounting, improving precision, productivity, and strategic decision-making. Nevertheless, it also introduces hurdles such as workforce reskilling and ethical dilemmas. To address these challenges, the study recommends educational enhancements, policy adjustments, and cross-disciplinary cooperation to maximize AI’s potential in accounting. As a foundational contribution, this paper presents a compelling discussion on AI’s transformative role in accounting and its wider economic consequences, paving the way for future research and practical applications.

Micro, Small, and Medium Enterprises (MSMEs) play a vital and fundamental role in driving Indonesia’s economy. Despite their importance, MSMEs continue to face various obstacles and challenges that negatively impact their performance. This study aims to examine the simultaneous and partial effects of labor, market orientation, and financial literacy on the performance of MSMEs. The sampling technique used was purposive sampling, and the data were analyzed using multiple linear regression. The sample consisted of 125 MSME actors. The results indicate that labor, market orientation, and financial literacy simultaneously influence the performance of MSMEs in Denpasar City. Furthermore, labor, market orientation, and financial literacy each have a positive and significant partial effect on MSME performance. The implication of this research is that improvements in labor quality, market orientation, and financial literacy can enhance the performance of MSMEs in Denpasar City.

Baggage handling is a crucial aspect of airline operations, including the lost and found unit, which handles lost, damaged, exchanged, and found baggage issues. At Juanda International Airport in Surabaya, these issues remain common. This study aims to analyze the performance of Citilink's lost and found officers in handling various baggage issues and evaluate the unit's productivity, efficiency, and effectiveness. The method used was descriptive qualitative research with a case study approach, collecting data through observation, semi-structured interviews with officers, and documenting operational procedures and baggage handling reports. The results indicate that lost and found officers play a crucial role in post-flight service, from receiving reports to providing compensation. Although procedures are carried out according to SOPs, obstacles such as a lack of manpower and a manual reporting system slow down the process. Officer performance is quite good, but efficiency improvements and the use of technology are needed, such as further training and a modern baggage tracking system.  

The phenomenon of homelessness and begging in public places remains a complex social problem that impacts public order and legal norms. The main problem in this study is how criminal law is applied to homelessness and begging in public places, and how the provisions compare in the old Criminal Code and the new Criminal Code based on Law Number 1 of 2023. This study uses a normative juridical method with a legislative approach and literature study. In the old Criminal Code, begging is regulated in Article 504, which threatens imprisonment for anyone who begs in public. Meanwhile, the new Criminal Code regulates similar acts in Article 425, which no longer uses the term "begging" explicitly, but regulates the prohibition against the repeated exploitation of certain activities in public places that disturb the community. The results of the study show that although there is continuity in substance, the new Criminal Code tends to use a more humanistic approach and emphasizes social rehabilitation. Law enforcement against homelessness and begging still faces various obstacles such as low public reporting, limited police supervision, and a lack of rehabilitation facilities. Therefore, the main conclusion of this study is that a repressive approach alone is insufficiently effective. An integrated legal strategy is needed, combining penal and non-penal approaches with the active involvement of the government, the community, and social institutions.

Illegal logging is a form of environmental crime that has a serious impact on forest destruction, loss of biodiversity, and disruption of ecosystem balance. This study aims to analyze law enforcement efforts against illegal logging practices in the Kwala Serapuh Village Forest area. The method used in this study is an empirical juridical approach with data collection through interviews, field observations, and documentation. The results of the study show that despite the existence of regulations governing forest protection, law enforcement still faces various obstacles such as weak supervision, limited resources of law enforcement officials, and the involvement of individuals in these illegal practices. Efforts made include taking action against perpetrators, increasing patrols, and empowering communities around the forest. However, the effectiveness of law enforcement still needs to be improved through inter-institutional synergy, strengthening the capacity of the apparatus, and increasing community participation. This study concludes that law enforcement against illegal logging in the Kwala Serapuh Village Forest is still not optimal and requires a more comprehensive approach.

PT Unilever Indonesia’s strategic application is examined through the Balanced Scorecard framework, focusing on four key perspectives: financial, customer, internal business processes, and learning and growth. The analysis reveals that while the company demonstrates strong financial performance, such as high ROI and ROE, challenges like declining annual profits and increasing liabilities signal the need for improved cost management and risk mitigation. Unilever's strategy emphasizes innovation and customer relationships, leveraging Total Quality Management (TQM) and continuous product enhancements. However, internal issues such as employee work culture, inadequate facilities, and employee satisfaction remain significant obstacles to organizational performance. The findings suggest a need for stronger employee engagement and workplace improvements, alongside enhanced financial sustainability strategies. Future research could explore how external factors, such as shifting market trends and government regulations, influence Unilever’s strategic decisions and overall success.

This article discusses the phenomenon of criminalisation of online gambling in society and its implications for the criminal justice system in Indonesia. Gambling, which is regulated in the Criminal Code (KUHP) Article 303 and Article 303 bis, has undergone transformation in line with the development of information technology. Online gambling, as a form of gambling that utilises the internet, poses new challenges in law enforcement and community protection. In this context, this study aims to analyse the social impact of online gambling as well as the effectiveness of the criminal justice system in handling gambling cases that occur in cyberspace. Through a normative approach and juridical analysis, this article finds that despite clear regulations on gambling, the implementation of the law still faces obstacles, including the lack of public understanding of the risks and legal consequences of online gambling. Therefore, synergy between law enforcement, government, and the community is needed to create more effective awareness and prevention of online gambling practices.

Keripik Singkong Alif, a micro-enterprise located in Suka Damai Village, faces challenges in managing human resources due to its traditional and unstructured operational system, leading to inefficiencies and obstacles in business development. To address this issue, socialization and education on Digital Talent Management (DTM) were conducted as a solution to improve HR management through a simple and applicable digital approach. This activity aimed to educate micro-business actors on the importance of talent management. The methods used included field observations, interviews, socialization, training, mentoring, and step-by-step evaluation to ensure that business owners could understand and independently implement the system.  The results of the activity show that the socialization program consisted of several stages, namely observation, problem identification, implementation of socialization and education, and evaluation. Through four days of socialization and education, Keripik Singkong Alif successfully established a clearer division of tasks, recognized employee potential, and agreed on work procedures through the development of a simple Guidebook. The digital approach used effectively raised awareness among business owners about the importance of work documentation and performance evaluation, despite initial challenges in digital literacy.