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This research examines the legal framework governing digital employment contracts on gig economy platforms, with particular focus on the tension between operational flexibility and worker protection within the Indonesian legal context. The study employs comparative legal analysis methodology, exam-ining Indonesia's regulatory approach against international frameworks including the European Union's Platform Work Directive (2024), California's AB5 legislation, France's flexicurity model, and Spain's Rider Law. The research analyzes the employment status classification challenges faced by approximately 2.5 million Indonesian gig workers who operate within a legal gray area between traditional employment and genuine self-employment. The investigation reveals that Indonesia's current regulatory framework lacks comprehensive provisions addressing platform-mediated work relationships, creating significant legal ambiguity regarding worker rights and protections. Through comparative analysis, the study demonstrates that jurisdictions implementing presumption-based employment tests, such as California's ABC test, have successfully reduced misclassification by reversing the burden of proof onto hiring entities. The research identifies that the absence of clear classification criteria in Indonesian law undermines constitutional principles of social justice and equal protection as enshrined in Articles 27(2) and 28D(2) of the 1945 Constitution.The study concludes that Indonesia requires adaptive legislation that establishes rebuttable presumptions of employment for platform workers while maintaining appropriate flexibility for genuine entrepreneurial activities. The primary legal insight reveals that effective regulatory frameworks must in-corporate algorithmic transparency requirements, collective bargaining mechanisms, and social security provisions. The research recommends implementing a presumption-based classification system similar to the ABC test, coupled with mandatory platform engagement with elected worker representatives on tariffs and working conditions, thereby ensuring fundamental labor protections without stifling technological innovation.

This study aims to determine the influence of determinants of human resource quality, work professionalism and work motivation on improving employee performance at PT. Kraft Heinz ABC. The number of samples in this study is 41 respondents who are employees of PT. Kraft Heinz ABC where with the saturated sample method. The data collection method is by means of observation, interviews, documentation studies and questionnaires. The data analysis techniques used are research instrument tests, classical assumption tests, multiple linear regression analysis, simultaneous tests (F-test) and partial tests (t-tests). The results of this study are that the quality of human resources has a significant positive effect on employee performance at PT. Kraft Heinz ABC. Work professionalism has a significant positive effect on employee performance at PT. Kraft Heinz ABC. Work motivation has a significant positive effect on employee performance at PT. Kraft Heinz ABC. The quality of human resources, work professionalism and work motivation together affect employee performance at PT. Kraft Heinz ABC. Suggestions that can be given are adjusting the employee's work position, working according to SOPs, providing rewards for employees so that they can improve employee performance.

Efficient drug inventory management is a critical factor in ensuring medicine availability and optimizing procurement budgets in healthcare facilities. This study aims to analyze drug inventory at Tritya Eye Clinic Surabaya using the ABC (Always, Better, Control), VEN (Vital, Essential, Non-Essential), and EOQ (Economic Order Quantity) methods to improve procurement budget efficiency. A quantitative descriptive approach with a case study method was employed. Data were collected from drug usage records, stock opname reports, and procurement documents from in 2024. The findings reveal that the combined ABC-VEN method effectively identifies priority drug groups based on consumption value and clinical importance, while the EOQ method determines optimal ordering quantities to minimize total inventory costs. The integrated application of these methods successfully reduces overstock and stockout incidents and enhances procurement budget efficiency. This study recommends inventory management based on historical usage data and strategic classification to achieve more accurate and cost-effective drug procurement planning.

This study analyses the application of the Activity-Based Costing (ABC) system in the manufacturing sector with the main objective of improving the efficiency and effectiveness of company operations compared to conventional cost accounting approaches. The ABC method links costs with relevant activities, thus giving a more realistic cost allocation that assists firms in identifying their inefficient costs and improves the quality of managerial decisions. This research applies the SLR approach in identifying, evaluating, and summarizing findings from various studies on ABC implementation. The search process has been carried out through the Google Scholar database, while the period of search concern is 2019 - 2024. Therefore, from the initial outcome of 588 articles retrieved, only 31 articles with the inclusion requirements were selected to be analyzed in depth. The findings show that companies using the ABC method have superior financial performance and competitiveness compared to those using traditional methods. Although the implementation of ABC requires a significant initial investment, the long-term benefits in the form of efficiency and more optimal resource management contribute greatly to the sustainability of manufacturing companies in the global market.

This community service activity was motivated by the need to create Physical Education, Sports, and Health (PJOK) learning that is more engaging, interactive, and suited to the characteristics of elementary school students in the digital era. The service team identified a significant potential to integrate print-based learning media with interactive websites as an innovative solution to address monotonous and less visual learning processes. This activity was carried out at SD Tahfidz Al-Jamiel, involving second-grade students as the primary subjects, while teachers acted as facilitators and observers of the learning process. The service method adopted the ABCD (Asset-Based Community Development) approach by utilizing local assets such as students' enthusiasm as digital natives, adequate school facilities, and the school's openness to educational innovation. The activity was implemented through several stages: initial observation, program planning, implementation of learning using interactive media, and a simple evaluation of the activity’s impact.The results of this activity indicated that integrating printed books and interactive websites could enhance students' interest and participation in PJOK learning. Students appeared more active, enthusiastic, and found it easier to understand locomotor movement material being taught. Teachers also responded positively to the media used. This activity demonstrates that digital-based learning transformation can be conducted in a simple and practical manner within the elementary school context and holds great potential for replication in other schools.

This study aims to calculate the unit Cost of echocardiography services at RSAL dr. Oetojo Sorong, West Papua, using the Activity-Based Costing (ABC) method and compare it with the applied INA-CBG’s tariff. The research method employed is a quantitative descriptive approach focusing on direct Cost analysis, overhead Costs, and Cost allocation based on activities. The data used includes primary data obtained from direct observation and interviews, as well as secondary data such as financial reports and hospital medical records. The results show that the unit Cost of echocardiography services calculated using the ABC method is higher than the INA-CBG’s tariff, indicating a disparity between the standard tariff and actual Costs. The application of the ABC method provides significant benefits to RSAL dr. Oetojo Sorong, such as identifying Cost-intensive activities, improving operational efficiency, and providing transparency in Cost management. This study also recommends that hospital management evaluate service tariffs and that BPJS Kesehatan review the alignment of INA-CBG’s tariffs with the actual Costs of healthcare services.

MSME actors in Indonesia still face various obstacles in business management, especially in the aspects of marketing and financial bookkeeping. This condition has a direct impact on the low level of bankability of MSMEs to access financing from banking institutions, especially Islamic banks. This activity aims to provide assistance to MSME actors, especially Toko Cipta Swara Elektronik, to be able to prepare basic financial statements and implement simple digital marketing strategies. The method used in this activity is the ABCD (Audience, Behavior, Condition, Degree) approach, with the implementation in the form of lectures, discussions, hands-on practice, and simulations. The results of the activity show that partners are able to prepare two types of basic financial statements (cash flow and profit and loss), design digital marketing strategies through social media, and understand the requirements for applying for Islamic bank financing. This assistance has proven to be effective in increasing the capacity of partners administratively and strategically, as well as opening up greater opportunities to access sharia financing services.

Effective Qur'an learning is an essential aspect of Islamic religious education, particularly in improving the ability to read the Qur'an correctly and fluently. The Tilawati method is a learning approach emphasizing talaqqi musyafahah to improve letter pronunciation and tajwid. This study aims to optimize the implementation of the Tilawati method at TPQ Al-Fath Griya Kartika Desa Cemandi to enhance reading fluency and tajwid comprehension among students. The methodology employed is the Asset-Based Community Development (ABCD) approach, utilizing interviews and observations as data collection techniques and involving lecturers, students, and the community in the community service activities. The results indicate significant improvements in Qur'an reading fluency, tajwid understanding, and student motivation. Therefore, the Tilawati method is proven to be an effective learning model for Qur'an education that provides sustainable positive impacts for the surrounding community

This community service project at SD Negeri 16 Kota Bengkulu aims to enhance children's awareness of local culture. The primary objective is to cultivate a love for Bengkulu’s indigenous heritage through integrated cultural education. Utilizing the Asset-Based Community Development (ABCD) approach, the program leverages existing community strengths and cultural assets. Service-learning, field observation, and a descriptive qualitative methodology guide the design and implementation of a variety of cultural activities. Key activities include training in traditional dance and Dol music, the introduction of local games, exposure to Bengkulu folk songs, as well as the introduction of Batik Besurek and traditional foods. As part of the Pancasila Student Profile Strengthening Project (P5), the program also features the creation of Tabot miniatures and coloring wayang figures. Additionally, the program introduces the Kaganga script and raises awareness about cultural preservation. This comprehensive initiative is expected to significantly enhance students' appreciation and understanding of Bengkulu’s rich cultural heritage, contributing to the sustainable preservation of local traditions.  

As one of the banking service providers in Indonesia, PT ABC employs more than 30,000 employees nationwide. As one of the largest banking institutions in the country, PT ABC encounters various challenges, particularly in the area of human resources. The increasing trend of employees leaving the company has led to a higher turnover intention rate at PT ABC compared to its competitors. This elevated intention to resign has become a critical concern for the company, as it directly impacts workplace stability and overall productivity. As a result, retaining employees has become a continuous challenge for the organization. This study aims to examine the influence of career advancement and compensation on employee turnover intention at PT ABC Area XYZ. In this research, career advancement and compensation are considered two key factors that affect employee loyalty. The research adopts a quantitative method with a descriptive approach. The sample consisted of 150 permanent employees of PT ABC Area XYZ, and data were collected using a questionnaire distributed via Google Forms. The data analysis techniques applied in this study include descriptive statistical analysis and the Structural Equation Modeling Partial Least Squares (SEM-PLS) method, using SmartPLS Version 4 software. The findings reveal that career advancement has a negative but statistically insignificant effect on turnover intention, whereas compensation has a significantly negative effect on turnover intention. This research is expected to provide valuable input, particularly for the Human Capital Management department, in developing strategies to retain employees and reduce turnover intention within the company.

Counseling and psychological support services play an important role in maintaining mental health, which affects the quality of life, social interaction, and resilience of individuals in facing challenges. This study aims to provide real experiences in community development through the MBKM KKN program, with a focus on the implementation of religious education, social activities, and cultural preservation at the Al-Mubarok Islamic Boarding School in Bengkulu. Tahsin education activities are an important part of improving the ability to read the Qur'an properly and correctly. In addition, the implementation of open donations reflects social participation that encourages the sustainability of Islamic boarding school programs. On the other hand, cultural education aims to instill local and national values ​​in students from an early age, as an effort to shape the identity and character of the nation. This study uses the Asset-Based Community Development (ABCD) approach, which utilizes local potential and assets as the basis for community development. The results show that the three aspects—tahsin education, social donations, and cultural learning—run synergistically and consistently. This collaboration contributes to the formation of the spiritual, social, and cultural character of students. The study recommends strengthening cooperation between Islamic boarding schools, the community, and donors to continuously improve the quality of education and welfare of students.

As business complexity and global competition intensify, the limitations of traditional cost accounting systems in providing relevant information for strategic decision-making become increasingly apparent. This has driven the adoption of Activity-Based Costing (ABC) and subsequently Activity-Based Management (ABM), which have evolved as vital tools to accurately allocate costs based on activities and transform this information into value-enhancing and efficiency-improving strategies. This study aims to map the landscape, influence, and visibility of ABC and ABM publications through a comprehensive bibliometric analysis using VOSviewer. The research method involves a Systematic Literature Review (SLR) for data collection and screening from 488 publications (2023-2025) indexed in Scopus from Google Scholar, followed by data analysis and visualization of co-authorship and keyword co-occurrence networks. The analysis results show the dominance of core concepts such as "activity-based costing/management," "activity," "costing," and "management" as the foundation of research. Identified thematic clusters include the basic applications of ABC and its impact on performance, managerial aspects of ABM, efficiency, and the challenges and benefits of implementation. Temporal trends indicate a shift in the focus of recent research towards the strategic and managerial contributions of ABM/ABC in enhancing efficiency, supporting decision-making, and driving organizational performance. Density visualizations confirm research "hotspots" in these areas, while also highlighting potential research gaps for the future. The conclusion demonstrates the continuous relevance of ABC and ABM as adaptive cost and performance management tools, as well as the evolution of the discipline continually adapting to modern business's strategic needs, guiding researchers and practitioners for further exploration.

Community service represents a tangible contribution of higher education institutions in improving the quality of learning at the elementary level. This service activity was carried out collaboratively by lecturers and students at MI Miftahul Huda 2 Palangka Raya with the aim of enhancing the quality of IPAS (Ilmu Pengetahuan Alam dan Sosial) learning through the development of interactive teaching materials based on Canva. The program applied the Asset-Based Community Development (ABCD) approach, which emphasizes the empowerment of existing assets within the school community. The implementation involved mentoring sessions, technical guidance, and direct classroom application of the developed materials. Effectiveness was evaluated through pretests and posttests, showing an increase in students' understanding from an average pretest score of 55.19 to a posttest score of 77.04, with an average N-Gain of 0.47 (moderate category). Validation results from subject matter experts (96%), design experts (97%), and classroom teachers (89%) confirmed that the developed media were appropriate in terms of content, visual quality, and language use. In addition to improving learning outcomes, the use of technology-based teaching media also increased student motivation and teacher engagement during the learning process. The outcomes of this program not only provided direct benefits to the partner school but also demonstrated the potential for broader application as a participatory and sustainable model for digital innovation in basic education.

Technology development has brought significant changes in education, demanding students' active role as prospective educators to innovate in learning. This article aims to describe the role of Elementary Madrasah Teacher Education (PGMI) students in collaborative community service to develop interactive teaching materials based on digital books in Mathematics subjects in class IV of MIS Al-Jihad Palangka Raya using the ABCD method (Audience, Behaviour, Condition, Degree). The study results showed that the teaching materials developed were feasible (material validation 97%, design 96%), received positive teacher responses (82%), and significantly impacted student learning outcomes. Thus, PGMI students are essential in supporting compelling and engaging digital-based learning innovations.

The activity of mentoring mosque youth in the routine of tadarus every Friday night at the Al Amanah Mosque, Ngingas, Waru, Sidoarjo aims to increase interest in studying the Koran in the community, especially among teenagers. Through the Asset Based Community Development (ABCD) approach, this service utilizes local potential such as the spirit of mutual cooperation, the presence of active mosque youth, and support from religious figures. The results of the activity show an increase in community participation in tadarus, an increase in the ability to read the Koran, and the formation of religious character and social solidarity between residents. This activity not only makes the mosque a place of worship, but also a center for inclusive and sustainable religious learning. Active participation of teenagers in tadarus activities is also a means of developing leadership and forming Islamic character. This activity is expected to be a model of religious-based community empowerment that can be replicated in other environments with ongoing support from various parties.

An important effort to preserve the ecosystem is the replanting of mangrove seedlings in Wonorejo Village, Surabaya. This activity not only focuses on environmental preservation but also seeks to increase economic potential through processing mangrove products, such as mangrove syrup. The purpose of this activity is to increase public awareness of the importance of protecting the environment and the use of mangrove fruit as a basic ingredient for making syrup, which is very nutritious and economically beneficial. The method used is the Asset-Based Community Development (ABCD) approach. This method includes location selection, selection of mangrove types, socialization, and community involvement and training during the planting and processing process. The results of the activity show that the community is more aware of the importance of preserving the environment and improving the local economy through the use of mangrove syrup products, which helps the sustainability of the mangrove ecosystem and progress in local products.

This study aims to analyze the Pareto distribution of stock quality in 16 Apotek Kimia Farma outlets in Southeast Sulawesi during the period of January to October 2024, with a focus on inventory management based on ABC analysis. The research employed a descriptive quantitative design with a longitudinal (time series) approach, involving descriptive, trend, comparative, and correlation analyses to evaluate stock distribution and its stability. The findings show that, overall, the stock distribution in Kimia Farma outlets follows the Pareto principle, with category A accounting for an average of 73-86% of total sales value. However, significant variations were found across outlets, with outlets such as KF 004 and KF Hasanuddin Kendari showing high stability in category A distribution, while outlets like KF BULOG and KF Kolaka exhibited greater fluctuations. Seasonal patterns were also identified, with a decrease in category A percentages in April-May and October. Based on these findings, optimizing inventory management strategies based on Pareto distribution can enhance stock management efficiency, with recommendations to focus on category A, conduct regular evaluations of categories B and C, and adjust for seasonal patterns. This study suggests the implementation of more flexible inventory management strategies for each outlet to improve operational efficiency and customer service.

This study discusses the obstacles and strategies in inclusive education. The main problem in this study is to analyze the obstacles and strategies of deaf and mentally retarded children. Deafness is a condition of hearing loss, where children who experience it have difficulty or decreased ability to hear. Mental retardation is an individual who significantly has below average intelligence or experiences intellectual disabilities. This study was conducted at the ABC Melati Aisyiah Special School. This study uses a qualitative research method, and the data collection techniques are observation, in-depth interviews and documentation. The results of the study found obstacles and strategies that teachers need to implement appropriate strategies to overcome these obstacles. One strategy that can be done is to use media and learning aids that are in accordance with the characteristics of deaf students. Obstacles and strategies of teachers of mentally retarded children are lack of student focus during class lessons. Several factors that cause lack of concentration include their greater interest in games, delays in intellectual development, and disturbances from the noisy classroom environment.

Kedai Susu tuli (K-SULI) are sociopreneurship that located in Jember Regency. K-SULI serves as a place for a tuli person, or those knows as hearing difable to develop their entrepreneurial skills. through direct practice. K-SULI also became a place to community service program carried out by Program Mahasiswa Berdesa 2024 (Promahadesa) team of Jember University, aimed at introducing deaf culture particularly sign language in transactional activities. The Promahadesa team conduct their community services using the Asset Based Community Development (ABCD) approach, a community empowerment that leverage K-SULI potencial to implements. The result of this initiative taken Promahadesa include the expansion of K-SULI partnership, recruitment and training of employees, development of standart operation for transaction (SOPT), product Innovation, both offline and online social marketing, and introduction for sign language through Belajar Bahasa Isyarat Asik (BERBISIK).

Happy and healthy gymnastics is a physical activity designed to enhance preschool children's gross motor skills through enjoyable and educational movements. This study was conducted at TK Wadifatimah Kota Cirebon to analyze the effectiveness of the program in improving movement coordination, balance, and rhythm-following skills in children aged 4-6 years. The method used was Participatory Action Research (PAR) with an Asset-Based Community Development (ABCD) approach, involving teachers, parents, and children in all stages of the program, from planning and implementation to evaluation. The program was implemented over 12 weeks with a sequence of warm-up, core, and cool-down movements. The results showed a significant improvement in children's gross motor skills. Movement coordination increased by 32.9%, balance by 28.5%, and rhythm-following skills by 33.8%. Additionally, the program encouraged greater participation in physical activities at home and created an enjoyable learning experience. Program evaluation indicated that active teacher involvement and the use of music as movement stimulation played a crucial role in enhancing the effectiveness of gymnastics. The study concludes that happy and healthy gymnastics can be an effective method for developing preschool children's gross motor skills. For optimization and sustainability, it is recommended that this activity be integrated into the school curriculum, with a wider variety of movements and more intensive parental involvement.