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The purpose of this research is to examine the output of management accounting where managers of each division will make decisions in the future to evaluate the company's financial performance in PT. RRK . Research data is primary data obtained from interviews with the finance & accounting division and direct observation at the company. The research method uses a qualitative descriptive method. Based on the results of the analysis obtained, namely the management of PT. RRK  through the finance & accounting manager has implemented management accounting in its business activities by making decisions based on financial reporting both from raw material shopping activities, sales recap to accounts payable. However, in terms of evaluation, PT. RRK  cannot be said to be maximized because the scope is only as far as the financial perspective which should also be able to cover other perspectives if the evaluation system uses BSC (Balanced Score Card).  

Computer-based test (CBT) is one of evaluation ways to develop the current curriculum because it deals with the demand of ICT development which students have to be able to gain their knowledge by using the advanced of technology. Besides, the current curriculum is intended to provide learners with a broad range of learning experiences in order to help them develop better attitudes, abilities, and knowledge. It is also the most important factor that helps learners become more capable and effective as citizens of the world.  Thus, this study aims at investigating teachers’ and students’ perceptions on applying CBT toward the implementation of curriculum used in SMKN 11 Bandung. Descriptive qualitative design was employed using a 20-item Likert-scale questionnaire and an interview guideline as the research instruments. The findings showed that teachers and students agreed that the assessment for the final test applying CBT in their school already implemented the current curriculum and it could be used to evaluate the learning condition in the school. Meanwhile, in conclusion, teachers mostly agreed that the questions written on CBT were already appropriate with their teaching during the learning process.

This Community Service Program (PkM) was motivated by the low quality of administrative order in the bookkeeping and document management system of Dasawisma Anggur Merah 3 RT 08, Bukit Timah Village, characterized by unsystematic data recording, weak documentation practices, and limited understanding of accountable and organized administration. The objective of this program was to strengthen the capacity of Dasawisma in implementing orderly administration through the development of structured, transparent, and sustainable bookkeeping and documentation systems. The method applied was a participatory community organizing approach, implemented through socialization, technical assistance, simple bookkeeping training, hands-on documentation practices, and participatory evaluation. The results indicate a significant improvement in the understanding of Dasawisma members regarding the importance of administrative order, behavioral changes in record-keeping and document management, the establishment of a more structured bookkeeping system, and the emergence of collective awareness of administration as a foundation for program planning and decision-making. In addition, local leaders (local leaders) emerged as driving forces in strengthening administrative management and institutional capacity. This program contributes to the creation of more professional, accountable, and sustainable governance of Dasawisma organizations in community-based empowerment initiatives.

The low quality of Dasawisma administrative management remains a major challenge in supporting the effectiveness of the Family Empowerment and Welfare (PKK) programs at the community level. This problem is characterized by poorly organized family data records, weak documentation of activities, and limited understanding among administrators regarding the strategic role of administration as a basis for planning and decision-making. This Community Service Program (PKM) aims to improve the quality of Dasawisma administration through collaboration between higher education institutions and Dasawisma groups as an effort to strengthen community organizational governance. The method employed is a participatory community organizing approach, encompassing stages of joint planning, technical administrative assistance, training, and reflective evaluation. The results indicate an improvement in administrators' understanding and skills in managing administrative tasks, the establishment of more systematic data and activity recording systems, and increased participation and organizational ownership among Dasawisma members. Furthermore, the program encouraged the emergence of local leadership and collective awareness of the importance of as an instrument for institutional strengthening. Overall, collaboration with higher education institutions proved effective in promoting sustainable improvements in Dasawisma administrative governance.

Stunting remains a chronic nutritional issue affecting human resource quality in Indonesia, particularly children under five years old. High prevalence of stunting impacts long-term cognitive development, physical growth, and productivity of the young generation (Ministry of Health, 2023). This community service aims to optimize the role of public administration in disseminating policies and programs to reduce stunting through education, training, and direct community assistance. Activities were carried out through coordination with government officials, community health cadres, and local leaders, using local communication media to raise awareness about nutrition. The results indicate an increase in community knowledge on stunting, balanced nutrition practices, and active involvement of both officials and residents in stunting reduction programs. Optimizing public administration through capacity building, cross-sector coordination, and information technology utilization supports program targets. This service recommends strategies for sustainable, participatory, and data-driven program implementation. Enhancing community concern for orphans is an essential aspect of inclusive and sustainable social development. This community service activity aims to implement strategies of empathetic communication and social management to improve the quality of social interactions and community attention toward orphans. The method applied was a participatory and qualitative descriptive approach, involving both the community and orphans in all stages of the activity, from planning, implementation, to evaluation. The results indicate a significant improvement in social interaction quality between the community and orphans. The children exhibited positive emotional responses, such as comfort, acceptance, and appreciation, while the community demonstrated increased participation, collective responsibility, and structured social management skills. The integration of empathetic communication and social management produced dual impacts: enhanced emotional well-being of orphans and strengthened social empathy within the community. These findings suggest that this strategy can serve as a sustainable model for social care activities and can be replicated in other communities. Therefore, the application of empathetic communication and social management has the potential to support inclusive social development, foster community solidarity, and improve the welfare of vulnerable groups sustainably.

This Community Service Program (PKM) aims to enhance students’ understanding and skills in public service while supporting local economic empowerment through the implementation of a campus bazaar based on local wisdom. The program was conducted at the Lancang Kuning Dumai College of Administrative Sciences and involved lecturers, students, micro, small, and medium enterprises (MSMEs), as well as the general public. A participatory and practical approach was employed, allowing students to actively engage in the planning, implementation, and evaluation stages of the bazaar activities. The results indicate that students gained hands-on experience in delivering professional public services, managing business activities, and promoting products rooted in local wisdom. Meanwhile, local MSMEs benefited from increased sales and expanded marketing networks. This program strengthens the synergy between higher education institutions and the community in fostering inclusive and sustainable local economic development.

Dasawisma groups have strategic potential in supporting family independence, but have not been optimally empowered. This Community Service activity aims to strengthen Dasawisma's capacity as agents of social change in enhancing family independence through the internalization of independence spirit values. The method used was a participatory and educational community organizing approach, implemented at Dasawisma Asoka RT.007, Bukit Timah Sub-district, Dumai City, on August 10, 2024. Activities included interactive material delivery, group discussions, work program preparation simulations, and reflective evaluations. The results showed increased understanding among Dasawisma members regarding their strategic roles, emergence of initiative and self-confidence, ability to formulate solutions based on local potential, and formation of more structured cooperation patterns and emergence of local mobilizer figures. The participatory approach based on independence values proved effective in driving Dasawisma's transformation from administrative implementers to subjects of independent and sustainable family and community development.

The Industrial Revolution 4.0, which coincided with the presence of the Covid-19 pandemic, demanded that the world of education implement a different system. Classroom learning that involves students directly is now starting to switch to online learning. One of the learning media used is the Kahoot application. Interactive quizzes in this application can be implemented on an ongoing basis, including in face-to-face learning after the pandemic. Unfortunately, not all educational institutions know about the existence and benefits of this application. Sungai Putih High School, Kampar Regency, which is our service partner, is one of them. This dedication to introducing interactive learning through online media has had satisfactory results. From 38 respondents covering all classes and teachers at the high school, 100% of respondents felt interested in this learning and 96% of respondents agreed that learning evaluation using Kahoot was felt to be more effective than tests in general. For the continuity of implementation, the service team provided a Kahoot Usage Guide book which was designed directly by the service team.

The information system is one of the strategic means in patient care-oriented management. So far, Regional Hospital RAA Soewondo Pati has never conducted an evaluation related to the management information system (HMIS), so it is not known that the existing system is effective and efficient to answer patient needs. The purpose of this study was to determine the effect of the hospital management information system with the structural equation modeling method approach. This research is a case study research with data collection method using a questionnaire. The data that has been collected is then analyzed using SEM analysis. The results of his research stated that the quality of the system had a significant positive effect on the use of information systems. There is a significant effect of system quality on user satisfaction. There is a significant positive effect between the quality of information on the intensity of the use of information. In this study, the intensity of the use of information systems does not play a role in increasing user satisfaction in using information systems. User satisfaction has a significant positive effect on net benefits.

Stock Prices Fluctuation affected by market conditions indicates that the company is not doing well. Fluctuations in the share price of Sinarmas Sekuritas Indonesia are influenced by unstable market conditions. The aim of this study is to find out whether the stocks which have been recommended by PT. Sinarmas Sekuritas Indonesia 2021 is superior or inferior. The data used in this study were in the form of secondary data contained in the Market Outlook published by PT. Sinarmas Sekuritas Indonesia, which consisted of 33 stocks during the research period. Moreover, this type of research used case studies. The result of the study shows that the value of the regression constant is negative with a significance value smaller than the significance level of 0.05. Thus, it can be concluded that the performance of PT Sinarmas Sekuritas Indonesia's stock portfolio for the January–December 2021 period is inferior which shows that the performance of the portfolio with the index has bad performance. In addition, companies whose shares have good performance are expected to maintain their company's performance, while companies that have bad performance can improve their company's performance. 

Abstract: The number of lemang entrepreneurs typical food of Bolo Village is decreasing even from lemang entrepreneurs who are still in production, their sales volume is decreasing. The main factors that cause this condition are low business management skills, no touch of technology, unattractive product displays, dirty and dusty, unhygienic, no labels and packaging so that it has an impact on reducing people's buying interest. Another problem faced by partners is that the production of lemang does not last long, as well as the low ability of partners to make jam as a complementary product from lemang. The activity methods used in community service activities include assistance in the form of changing mindsets regarding business management, training, and practice, as well as tool design as well as design/brand and packaging development. At each stage of the activity an evaluation is carried out both process evaluation and outcome evaluation so that the output of the activity can be measured. The results of this activity: 1) there is a change in mindset regarding business management; 2) the innovation of Lemang products; and 3) the existence of a label/brand design and product packaging

The  purpose  of  activity  is  to  introduce  that  the public  must  be familiar with  current  technological developments,  and  how  technology  can  contribute  to  the  business  world.  The  activity   also  opened  up insight  and horizons  for  thinking  about  blockchain  technology  called  mass technology,  because  the PKM  activity  also  brought business  partners  from  PT  Alko  Sumatra  International. The results of this activity can provide new enthusiasm, especially the community  so that products marketed through FB, WA and IG can be effective, it is necessary to carry out ongoing evaluations  by always  presenting  value  in every business  they run, then business  people  must  know what is called go digital or digital transformation, so that va lue can come with clear measurements  and make financial planning whose turnover   increases   by   15-20%.  If  it  is  still  not  achieved,   then  it  is  necessary   to  carry  out  a  clear  strategy   of concentration in a certain area. Tujuan   kegiatan memperkenalkan    bahwa   masyarakat    harus   mengenal perkembangan  teknologi   saat  ini,  dan  bagaimana   teknologi   mampu  memberikan  kontribusi  dalam  dunia  usaha. Kegiatan  juga  membukakan  wawasan  dan cakrawala  berpikir  terhadap  teknologi blockchain yang disebut teknologi masa,   karena   Kegiatan   PKM juga   menghadirkan   mitra   bisnis   dari   PT   Alko   Sumatera   International. Hasil   kegiatan   ini   dapat   memberikan   semangat   baru   terutama   masyarakat    agar  produk  yang dipasarkan melalui FB, WA dan IG bisa efektif, maka perlu dilakukan evaluasi secara berkelanjutan  dengan selalu menghadirkan  value dalam setiap usaha yang dijalankan, selanjutnya  pelaku bisnis harus mengenal yang  namanya go digital  atau  digital  transformation,  agar value dapat hadir dengan pengkuran yang jelas dan membuat perencanaan keuangan  yang  omset   meningkat  sebesar 15 -20%. Jika  masih  belum  tercapai  maka  pelu  lakukan  strategi yang jelas konsentrasi  dalam area tertentu.

Activities in improving literacy of scientific article writing by the KIR of SMAN 5 Bandar Lampung aims to encourage students in scientific article writing activities towards journal publications which so far have not been carried out, because writing skills are not obtained naturally through the process of practicing and continuing to learn. The training methods carried out include questionnaires, brainstorming, introduction of several writing tools, systematic deepening of writing good scientific articles, and evaluation. The result of this activity is an increase in the understanding and motivation of students and coaches about the importance of publishing articles that have a good impact on themselves, school and community. So three articles that are ready to be written and published in journals, a coaching clinic series that is needed is assistance to encourage the quantity and improve the quality of writing by direct practice.  

This study aims to analyze the effect of leverage, capital intensity, and profitability on tax avoidance. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. Sampling using purposive sampling technique and found 75 observations. This secondary data was analyzed using software evaluations 9. The results of the study show that leverage has no effect on tax avoidance, capital intensity has no effect on tax avoidance, and profitability has a negative effect on tax avoidance. 

This study aims to obtain an overview of the application of the discussion method in Islamic Religious Education learning for class XI students at SMA Mandala Trikora Jayapura, and to determine the impact of the application of this method on students' learning enthusiasm. The discussion method is seen as one of the learning strategies that can encourage active involvement of students in the learning process, so it is expected to increase student participation, understanding, and learning motivation in following Islamic Religious Education learning in class. This study uses a qualitative approach with the researcher as the main instrument. The data sources in this study consist of primary data obtained from Islamic Religious Education teachers and class XI students of SMA Mandala Trikora Jayapura, as well as secondary data derived from various relevant references such as books, scientific journals, theses, and other supporting documents. Data collection techniques are carried out through observation, interviews, and documentation. The validity of the data is tested through credibility, transferability, dependability, and confirmability tests. Meanwhile, data analysis techniques are carried out through the stages of data reduction, data presentation (data display), and verification or drawing conclusions. The results of the study indicate that Islamic Religious Education learning at SMA Mandala Trikora Jayapura has implemented the discussion method as one of the learning strategies. This method is implemented through three stages: preparation, implementation, and evaluation. During the implementation stage, the teacher first provides an explanation to students, then randomly divides them into groups to discuss the material presented. The implementation of the discussion method has had positive impacts, including increased student engagement with peers and the teacher, increased self-confidence in expressing opinions, and improved speaking skills in front of peers. However, some challenges arise, such as some students being less active in thinking and discussing, resulting in passive participation in group activities.

Percussion music is one of the musical art materials in Surakarta State SLB. Teaching percussion music to Deaf children is difficult because they cannot hear and speak. This research develops a strategy and method of learning percussion music that is easily understood by Deaf children. The strategies used are: 1) Creating Percussion Notation that can be understood by Deaf children, 2) Creating sign language for the basic techniques of playing percussion, 3) Creating lip movements about the basic techniques of percussion playing, 4) Making a summary of the material with sentences that simple that can be understood by Deaf children, 5) Using Kahoot for learning evaluation.

This study aims to analyze and evaluate the management of public ownership (milkiyah 'ammah) and state ownership (milkiyah daulah) in Indonesia. This study describes in a qualitative descriptive way the current management of public ownership and state ownership in Indonesia. The theoretical approach is used for the Islamic economic system approach which assesses the practical implementation of the management of shared wealth and the wealth of the Indonesian State. The data used in this study are secondary data obtained from literature, journals and information related to Indonesia's wealth. The data collection technique used is library research. And this study uses a comparative analysis of the implementation of public ownership management and state ownership management that is not in accordance with ownership management in Islam. Evidence shows that public ownership and state ownership are not fully managed by the State of Indonesia, it appears that shared ownership in the form of water, fire and pasture is managed by individuals and institutions of foreign parties who have the capital to privatize public ownership. This will have an impact on the unequal distribution of income earned by people who have capital and those who do not have capital, so that it will have an impact on prosperity that most Indonesian people cannot have. As an evaluation and solution, it is necessary to implement an Islamic economic system in managing joint ownership and control of the Indonesian state.

This research aims to determine the influence of the Planning, Implementation and Evaluation variables on the quality of learning at the Batu Tambung State Elementary School in Makassar, South Sulawesi Province. To find out what variables have the most significant influence on the quality of learning quality at the Batu Tambung State Elementary School in Makassar, South Sulawesi Province. This research uses qualitative and quantitative research methods. The results of the research show that the three independent variables, namely learning design, learning implementation and learning evaluation simultaneously have a positive and significant effect on the quality of learning at the Batu Tambung State Elementary School in Makassar. Factors (variables) in the implementation of learning are those that dominantly influence the quality of learning at the Batu Tambung State Elementary School in Makassar, South Sulawesi Province

Pregnant women really dream of a healthy pregnancy. To be able to have a healthy pregnancy, pregnant women can do pregnancy exercises. An old method that is still used in pregnancy services today is pregnancy exercise, where pregnancy exercise is also a method of relaxation and exercise for pregnant women which is a permanent program in antenatal care, aimed at making pregnant women mentally and physically ready to face the birthing process. In fact, even though there are pregnancy exercises for pregnant women, there are still many who don't know about pregnancy exercises. Based on a preliminary survey of 10 pregnant women with gestational age entering the 2nd and 3rd trimesters who came to the Posyandu regularly in RW 02 Sambiroto Village, there were 4 pregnant women who said that while participating in activities at the Posyandu they only received material regarding pregnancy information. This community service activity is an effort to increase the knowledge, skills and understanding of posyandu cadres and pregnant women about the methods and benefits of pregnancy exercise during the second and third trimesters of pregnancy in RW 02, Sambiroto Village, Tembalang District, Semarang City. The specific target of this PKM is to teach cadres and pregnant women how to do safe pregnancy exercises for the 2nd and 3rd trimester of pregnancy. This PKM program activity is carried out using counseling and training methods at the RW 02 hall, Sambiroto Village with implementation methods a) Pre-field survey, b ) Preparation of training tools and materials, c) Preparation of training methods, d) Training of Posyandu cadres and pregnant women, e) Mentoring, f) Evaluation, g) Making reports and publications. Based on the results of socialization and training, significant results were obtained, namely that posyandu cadres were able to guide pregnancy exercise correctly and pregnant women understood the benefits of pregnancy exercise.

The PKM team with partners from Umbul Helau developed the concept of urban farming with aquaponics technology where hydroponic plant cultivation and integrated fish cultivation in the form of budikdamber. The activity purpose is to build the concept and introduce it to the community. The method used is ABCD (Asset Based Community Development), focusing on land assets owned by partners to be developed by building this urban farming activity. The stages are carried out starting from the time planning,, division of tasks, provision of materials, land preparation and cultivation of budikdamber media, seed distribution, control and evaluation. The results obtained are very encouraging where the plant has been harvested and with packaging that is sold and has economic value, catfish is growing and will harvest in the near future. In addition, education about this concept introduces to the elementary school (SD) students and teachers with a positive response.