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The aim of the community service activity is "Socialization and Education of Sharia Banking Products for UMKM". This socialization aims to educate about sharia banking products so that they can know and understand sharia banking products so that it is hoped that a lot of knowledge and information will be absorbed by respondents, in this case are UMKM actors in Tanah Grogot. During educational outreach related to Sharia Banking, the team distributed questionnaires to respondents or participants in the socialization for UMKM actors to analyze based on the answers of respondents who attended the socialization. From the results of the socialization, the understanding of UMKM actors towards Islamic banks is sufficient. This can be proven by 15 respondents or (83.33%) who answered Yes, Fairly Understand. This shows that of the 18 UMKM actors who attended the socialization, they had sufficient understanding regarding Islamic banks and The Products. This means that the education that has been provided by the community service team has been quite successful in increasing the insight and knowledge of UMKM players and it is hoped that it can increase public awareness, especially UMKM players in Tanah Grogot, to carry out minimum savings transactions at sharia banks. Apart from that, one of the biggest obstacles in Sharia Bank transactions is the lack of available ATM networks, which makes UMKM players still hesitant to become interested in becoming Sharia Bank customers. This was proven by the UMKM players who attended the socialization, 9 respondents or 50% still Hesitance to become a sharia bank customer is due to the fact that the ATM network is not large, which is one of the factors why there are still many who are not interested in becoming sharia bank customers. From the results of the community service activity "Socialization and education of sharia banking products for UMKM in Tanah Grogot" it can be concluded that the presenters were able to educate the UMKMs who attended the socialization very well. This was proven by 11 respondents or 61.11% who responded that the material presented by the lecturers related to sharia banking product education was very good so that UMKM players could gain understanding and knowledge about sharia banking contracts and products which they hoped would be equipped with this knowledge. applied in sharia-based economic life.

This paper discusses the important role of education and socialization in the context of exports and imports for creative economy entrepreneurs and PKK in Depok, West Java. In the era of globalization, understanding the export and import process is the main key in developing local economic potential. This paper focuses on educational efforts and socialization activities that can provide in-depth understanding to business actors regarding the benefits, regulations, and opportunities related to exports and imports. The learning method is in the form of a face-to-face seminar between all participants and facilitators held at Griya Sakinah Kav. Tanah Baru, Beji Depok, West Java. The emphasis is on practical, theoretical, as well as case knowledge and provides opportunities for participants to ask questions about exports and imports. Thus, participants better understand the export and import processes and procedures effectively. The expected result of this education and socialization is that participants gain comprehensive knowledge about exports and imports, help improve participants' skills, allowing them to utilize international markets more efficiently. This socialization is an important factor in shaping positive perceptions of export and import activities, as well as building networks that support the exchange of information and experience between business actors. Through this community service activity, it is expected to be an opportunity for creative economy business actors and PKK in Depok related to exports and imports so as to realize capacity building and active participation in international trade.

This study aims to analyze the process of preparing financial reports at SMK Muhammadiyah 08 Medan, especially in trading businesses (UD), which is one form of SME economic unit. Trading businesses have the main characteristic of purchasing goods for resale without changing the nature of the goods, so that the preparation of accurate financial reports is very important to support business planning and strategy. However, many SMEs in Indonesia still face difficulties in understanding and implementing accounting, considering it as complicated, time-consuming, and costly. As a result, financial management often relies only on the memory of the business owner without formal recording. This study was conducted using a qualitative descriptive method, collecting data through interviews, observations, and documentation studies of the process of preparing financial reports at SMK Muhammadiyah 08 Medan. This study also refers to the application of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) released by the Financial Accounting Standards Board of the Indonesian Institute of Accountants (DSAK IAI) in 2016. The results of the study indicate that most trading business actors in the environment do not fully understand the importance of preparing financial reports in accordance with standards. Factors of limited resources, lack of understanding, and the assumption that financial reports are not needed are the main obstacles. This study provides recommendations in the form of simple accounting training that can help business actors prepare financial reports in accordance with SAK EMKM. The implementation of this recommendation is expected to improve accountability, transparency, and overall financial management of trading businesses.

Leadership with high EQ will be able to motivate themselves, then resonate with those around them. For a leader, emotional intelligence is an absolute requirement. Again, it is very unfortunate that our education is poor in concepts in helping to develop emotional intelligence (EQ), for students and university students. EQ training is essential to foster a dialogical, democratic, and participatory climate because all require emotional maturity in understanding and accepting differences. Ethnic, religious, and cultural plurality will become a source of latent conflict if it is not accompanied by the growth of dialogical culture and empathy. Research on Leadership Based on Emotional Intelligence at MA Yayasan Pondok Karya Pembangunan Sentani is a type of qualitative research, namely research that is not only ambitious to collect data in terms of quantity, but also wants to gain a deeper understanding of the phenomena that have been recorded. For example, exploring whether or not leaders are effective based on emotional intelligence (EQ). The results found that the Head of Madrasah MA Yayasan Pondok Karya Pembangunan Sentani was able to be firm and authentic, able to talk openly about his emotions or beliefs about the vision that guided them. They are receptive to constructive criticism and feedback, they also know when to ask for help and where to focus on growing new strengths.

Parameters for measuring public health conditions can be studied through the maternal mortality rate (MMR) and infant mortality rate (IMR) that occur in each period. Education is one of the efforts to improve the level of health, increasing knowledge about health will change a person's attitudes and behavior regarding health. Health. Apart from using the lecture method, providing this education also provides leaflets to support the education. This community service activity is carried out by providing education through lectures assisted by modified media about risky pregnancies, complications of pregnancy, as well as about strengthening the detection of complications with alacrity and rest. Method: This activity begins with the preparation, implementation and evaluation stages. Results: 15 participants in this activity were pregnant women who visited the Marsinta Clinic in Polonia District, Medan City. In its implementation, risky pregnancies, complications in pregnancy are explained as well as strengthening understanding about fast rest as an empowerment for pregnant women in improving their health. Conclusion: The results obtained from this community service activity were an increase in knowledge about risky pregnancies before and after, namely an increase of 15% for the good level of knowledge, and 27% for the sufficient level, and at the level of poor knowledge there was a decrease of 40%. With this change in the level of knowledge and the strengthening of understanding, it is hoped that pregnant women will be more aware of the condition of their pregnancy and carry out pregnancy checks more regularly.

This community service activity aims to provide an understanding of the basics of preparing financial reports for students of SMK Al Washliyah Pasar Senen 1 Medan. An understanding of the preparation of financial statements, although in a simple way, is needed for Vocational High School (SMK) students, to apply the theory gained in college. The method used in this community service activity is in the form of training from lecturers to students of SMK Al Washliyah Pasar Senen 1 Medan. From this training activity, it can be seen that the students of SMK Al-Falah understand the material presented by the lecturer, as can be seen from the enthusiasm of the students in the questions asked. This activity is expected so that students can understand how to record and prepare reports, so that when they enter the community, they are able to adapt well.

This community service activity aims to provide an understanding of the basics of preparing financial reports for students of SMK Swasta Setia Budi Abadi Perbaungan. An understanding of the preparation of financial statements, although in a simple way, is needed for Vocational High School (SMK) students, to apply the theory gained in college. The method used in this community service activity is in the form of training from lecturers to students of SMK Swasta Setia Budi Abadi Perbaungan. From this training activity, it can be seen that the students of SMK Al-Falah understand the material presented by the lecturer, as can be seen from the enthusiasm of the students in the questions asked. This activity is expected so that students can understand how to record and prepare reports, so that when they enter the community, they are able to adapt well.

Cross-infection is one of the main risks faced in medical procedures, including tooth extraction in health facilities such as the dental clinic of the Health Center. This infection can occur through direct contact with blood, saliva, or non-sterile medical equipment, as well as through transmission from patients to medical personnel or vice versa. This study aims to evaluate the effectiveness of efforts to prevent and control cross-infection in tooth extraction procedures at the Dental Clinic of the Kassi - Kassi Health Center. The methods used in this study include counseling to medical personnel regarding cross-infection prevention protocols, including hand hygiene, use of personal protective equipment (PPE), and sterilization of equipment. Evaluations were conducted before and after counseling through questionnaires filled out by the participants. The evaluation results showed a significant increase in understanding, awareness, and implementation of cross-infection prevention protocols. Before counseling, only 60% of participants had a good understanding of cross-infection, while after counseling, this figure increased to 90%. Improvements were also seen in awareness of hand hygiene, knowledge of PPE use, sterilization procedures, implementation of SOPs, and handling of high-risk patients. The conclusion of this study shows that counseling and strict implementation of protocols can significantly reduce the risk of cross-infection in tooth extraction procedures. Therefore, it is recommended that similar counseling be held routinely to ensure consistent and sustainable implementation of infection prevention in the Puskesmas environment.

This study tested the effectiveness of an interactive learning model in improving children's understanding of biblical values. With a quasiexperimental design, the study involved 120 elementary school students in three churches. The results showed that interactive approaches, such as roleplaying and group discussions, improved students' retention and engagement. This study suggests the application of an experiential learning model for Christian religious education.

This community service is an effort to increase a positive image about the dangers of gadgets for children and increase parents' attention to children about the dangers of gadgets. This effort will be packaged in the form of community service, in this case protecting children from the dangers of gadgets. The aim of this PKM is to reduce children's addiction to gadgets and change the behavior of those who have been poisoned by gadgets. The methods we use are approach methods and implementation methods. The implementation method includes what impacts are caused by inappropriate use of gadgets, as well as providing understanding to children, including early childhood, to prevent worse things that might occur as a result of excessive use of gadgets in the future. Outcomes It is hoped that this socialization activity will reduce the use of gadgets among children and young children, because they are aware of the negative impacts of gadget use

This study explores the role of sentiment analysis as a predictive tool for understanding and forecasting product launch success in the digital market. Sentiment analysis involves the classification of consumer sentiment expressed on social media platforms such as Twitter and Instagram, and it can significantly impact businesses by predicting consumer behavior and product performance. The research highlights the relationship between social media sentiment and product success, demonstrating that positive sentiment is strongly correlated with higher sales and consumer engagement, while negative sentiment can lead to declines. Machine learning models, including Support Vector Machines (SVM) and Random Forest, were employed to classify sentiment from large volumes of social media data and correlate it with product performance indicators such as sales volume and consumer interaction. The study found that sentiment analysis models were highly effective in predicting product success, with positive sentiment generally driving product profitability and negative sentiment posing a potential threat to brand reputation. Moreover, the analysis showed that social media sentiment provides real-time insights into consumer perceptions, enabling businesses to quickly adjust marketing strategies and product development plans. These findings underscore the importance of integrating sentiment analysis into product launch evaluations and strategic decision-making. Future research should explore the integration of sentiment analysis with other predictive market models and investigate the effects of fake reviews and post-purchase consumer behaviors on product success.

Kasindir Village is one of the villages in Jorlang Hataran District, Kabupaten Simalungun, Sumatera Utara. Kasindir Village is a village that carries out agricultural, livestock, and trade activities. Kasindir Village has great potential for developing MSMEs in the village. The development of MSMEs is considered capable of realizing a sustainable economy and supporting local governments in the Sustainable Development Goals (SDG's) program, especially in poverty and hunger eradication programs, sustainable economic growth, and employment. Community service implementers in Kasindir Village observed that MSME actors still require understanding and knowledge on utilizing information technology to advance their businesses. This includes packaging attractive products, providing the latest innovations, and promoting on social media to expand their market. MSME strategy development is able to realize the spirit of the SDGs. In this activity, the methods used to carry out community service activities are socialization and observation methods. Some of the problems faced by creative MSMEs in Kasindir Village include limited capital, raw materials, the use of very simple production equipment, and limited marketing media. Therefore, various parties, both government and private, need to provide support through sustainable business development programs.

In the field of education, scientific writing skills are very important for both teachers who want to deliver lectures and students who want to complete their final assignments better. According to the rules that bind a student, conducting research for him is a must. Because of its importance, scientific papers must be made as good as possible, especially in terms of citations and references. In addition, most scientific papers are the result of students' own thoughts in addition to some other people's works that can be consulted further to ensure the quality of the work. Many students still complete their final assignments to date without being able to cite sources properly and correctly; instead, they do it automatically. It is hoped that by participating in this community service program, students in particular will be able to take advantage of training using Mendeley software to further maximize the quality of scientific work when citing all of their own scientific work, including theses. The objectives of this activity are to: (1) increase understanding of how to use Mendeley software, a citation application; (2) increase awareness of the benefits of using Mendeley; and (3) increase insight and talent in using more inventive and informative applications. The results of this activity show how useful this training is for the participants.

Fluorus albus (vaginal discharge) is white fluid that comes out of the sexual canal in excess. Fluorus albus is a vaginal fluid, not blood. During pregnancy, vaginal discharge increases in quantity. According to the World Health Organization (WHO), recommendations in America that reproductive health problems include 31.6% of pregnant women experiencing vaginal discharge (fluor albus) caused by the fungus Candida albican. In Indonesia, the problem of vaginal discharge is increasing, with more than 75% of women experiencing vaginal discharge due to the humid temperature in Indonesia, making them easily infected. candida albicans fungus, parasites such as pinworms or germs (trichomonas vaginalis) (WHO, 2019). According to data from the 2019 North Sumatra Province Health Profile, there were 648,829 pregnant women in 2019, 1,566 cases of pregnant women experiencing vaginal discharge, in the city of Medan in 2019 there were 855,281 people and 45% had experienced vaginal discharge (North Sumatra Health Profile, 2020) . Method: This activity begins with the preparation, implementation and evaluation stages. Results: 15 participants in this activity were pregnant women who visited PMB Shinta in Medan Polonia, Medan City. In its implementation, it was explained that the genital organ problem that pregnant women often experience, especially in the third trimester, is fluoride albus (vaginal discharge). The types of vaginal discharge also need to be understood as well as the treatment and therapy that needs to be given to pregnant women in preventing and treating cases of Fluor Albus. Conclusion: The results obtained from this community service activity are an increase in knowledge about preventing vaginal discharge and the treatment that will be carried out if complications occur. Pregnant women who experience vaginal discharge will pose a risk to the health and growth and development of their fetus later. The risk of vaginal discharge before and after was an increase of 15% for the good level of knowledge, and 27% for the sufficient level, and at the level of poor knowledge it decreased by 40%. With this change in the level of knowledge and strengthening understanding of Fluor Albus, it is hoped that pregnant women will be more aware of the conditions of their pregnancy, especially in maintaining personal hygiene which will result in disruption of fetal growth and development. Conclusion: The results obtained from this community service activity are an increase in knowledge about preventing vaginal discharge and the treatment that will be carried out if complications occur. Pregnant women who experience vaginal discharge will pose a risk to the health and growth and development of their fetus later. The risk of vaginal discharge before and after was 15% increased for the good level of knowledge, and 27% for the sufficient level, and for the poor knowledge level it decreased by 40%.

Anesthesia practice in Indonesia faces challenges related to the implementation of professional standards and ethics as well as legal issues that often arise. This study aims to examine the implementation of professional standards and ethics in anesthesia practice in Indonesia today and to identify legal issues that often occur and how to resolve them. This study uses a normative legal research method by analyzing primary and secondary legal materials. The results of the study indicate that although there are guidelines and codes of ethics that regulate anesthesia practice, their implementation in the field still faces obstacles such as lack of understanding of health workers, excessive workload, lack of support from hospital management, and less than optimal supervision and sanctions. Legal issues that often arise include negligence in administering anesthesia, lack of informed consent, violations of the professional code of ethics, and problems in the doctor-patient relationship. Efforts that have been made to overcome these problems include improving education and training, improving standard operating procedures, strengthening supervision and sanction mechanisms, developing non-litigation dispute resolution channels, improving communication and doctor-patient relationships, and increasing support from hospital management. However, these efforts are still not fully optimal and require further evaluation and improvement. The importance of individual awareness of each anesthesiologist to comply with professional standards and ethics and strengthening ethics education are also key factors. Close collaboration between various related parties is needed to improve the quality of anesthesia practice in Indonesia while prioritizing patient safety and welfare.    

The importance of the taxation system as an economic pillar becomes increasingly prominent in the face of the complexity of international relations and ongoing technological developments. This article discusses the challenges faced by Indonesia in optimizing tax revenue and controlling tax avoidance in the era of globalization. The phenomenon of tax avoidance, particularly involving renowned companies such as PT Bentoel and Google, is a central issue in the context of taxation law in Indonesia. Its impact is significant, with reports from the Tax Justice Network estimating the country's losses at US$4.86 billion per year or approximately IDR 68.7 trillion. Tax avoidance not only has a negative impact on tax revenue but also has the potential to undermine the overall effectiveness of the taxation system. Indonesia is confronted with the expansion of tax avoidance practices, especially by companies listed on the Indonesia Stock Exchange, reinforcing the urgency to address this issue within the existing taxation legal framework. This research adopts a qualitative method with a focus on tax supervision and enforcement to explore efforts to combat tax crimes in Indonesia. Thus, this study is expected to provide an in-depth understanding of the root issues and formulate effective solutions to enhance the effectiveness of Indonesia's taxation system. The research findings are anticipated to serve as a foundation for the development of a more effective national fiscal policy, addressing loopholes in the taxation legal framework, and preventing detrimental tax avoidance practices.    

Every individual bears the responsibility of honoring the rights of others within the context of national and state life. This research aims to illustrate that while exercising their rights and freedoms, individuals are obligated to adhere to legal constraints. This adherence is intended to ensure the acknowledgment and respect for the rights and freedoms of others, as well as to fulfill equitable demands in alignment with moral considerations, security imperatives, and the maintenance of public order within a democratic society. This study employs a qualitative research method with a descriptive approach. The systematic, factual, and timely data collection is conducted following the research framework and objectives. The findings suggest that the current conceptualization of limitations on human rights may evolve in the future. The crucial question now pertains to how advocates for a shift in thought construction can effectively leverage the constitutional mechanisms available to them.

This study aims to analyze the implementation of Government Regulation Number 23 of 2018 in Klambir Lima Kebun Village, Hamparan Perak District, which focuses on its impact on Micro, Small, and Medium Enterprises (MSMEs). PP Number 23 of 2018 regulates the reduction of the Final Income Tax (PPh) rate for MSMEs from 1% to 0.5% for taxpayers with a turnover of less than IDR 4.8 billion per year. This policy aims to ease the tax burden, simplify calculations, and improve MSME taxpayer compliance, while encouraging the growth of new entrepreneurs. This study uses a qualitative descriptive method with data collected through interviews, observations, and document analysis from MSME actors and village officials. The results of the study indicate that this tax rate reduction policy provides significant benefits for MSME actors in Klambir Lima Kebun Village. Business actors feel helped by the lower tax rate, so they can allocate more resources for business development. However, the level of taxpayer understanding of this regulation still varies. Most MSME actors do not fully understand the procedures for reporting and paying taxes in accordance with this policy, so they need further guidance and socialization from the government. This study concludes that the success of implementing PP Number 23 of 2018 at the village level is highly dependent on educational and mentoring efforts for MSME actors. This finding provides insight for the government in designing tax policies that are more inclusive and responsive to the needs of MSMEs.

The aim of this research is to determine the role of the Incubation Program in Financial Management for Tenants Assisted by the IBTI Maleo Techno Center. The incubation program here plays a very important role in understanding the financial management process of IBTI-assisted tenants, namely Local Accountants. This research is a descriptive qualitative study that shows the role of IBTI in running the financial incubation program as well as in assisting financial management for local chartered accountants. This research uses observation data collection methods and interview on Local Accountant tenants. The data analysis used is in the form of data collection, data reduction, data presentation, and drawing conclusions. The financial management process consists or is measured from four basic frameworks for business financial management, these four basic frameworks consist of budget planning, financial recording, financial reporting and financial control. Overall, the Incubation program plays a very important role in developing the financial management capabilities of tenants assisted by IBTI Maleo Techno Center, which can also increase the chances of success and sustainability of their business in the future.

One of the efforts to overcome teacher problems in learning is by educational supervision. Supervision is guidance in the form of guidance or guidance towards improving the educational situation in general and improving the quality of teaching and learning. Supervision is carried out by the Principal (supervisor) whose role is to supervise teaching and learning activities, teacher performance etc. The purpose of supervision is to develop better situations to train the learning process and improve the teaching profession. The study was conducted because researchers wanted to get a better understanding of a special case This research reveals specifically about the implementation of teaching supervision and teacher performance in the learning process of Islamic religious education in MTSN 2 Bengkalis. Based on the entire series of analysis and discussion of data, it can be concluded that the implementation of principal supervision of the performance of Islamic religious education teachers in MTSN 2 Bengkalis is The planning of principal supervision is carried out in a planned, systematic and continuous manner. At this stage the principal determines the name of the teacher to be observed, forms a determination of the time for the implementation of the observation time, compiles an observation grid and determines whether the class observation is known to the teacher or not, this is based on an agreement between the principal and the Islamic religious education teacher. In the implementation of supervision, the principal's attitude did not interfere with the process of learning Islamic religious education in the classroom even the principal at the end of class hours gave motivation to students to continue learning diligently. In the follow-up stage, the results of supervision are discussed jointly between Islamic religious education teachers and school principals who discuss teacher deficiencies in teaching in the hope that in the future teachers can improve them.