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Micro, small and medium enterprises (MSMEs) have a crucial role in the Indonesian economy. However, MSMEs often face a number of obstacles caused by certain factors, such as low levels of education, lack of understanding of information technology, and unreliability in presenting financial reports. The aim of this service activity is to provide training to MSMEs who are members of the OKE OCE Melawai program regarding simple bookkeeping using the Excel application, in accordance with SAK UMKM standards. This activity involves several stages, including a pre-assessment questionnaire, tutorial, practical training, and a simple accounting assessment. In the initial investigation stage before implementing community service activities, it was discovered that the majority of OKE OCE Melawai MSMEs still used manual ledgers to manage their accounts, which ultimately affected the quality of financial reporting. A total of 46 MSMEs assisted by OKE OCE Melawai participated in this activity enthusiastically. The activity went well, and it is hoped that it will produce Microsoft Excel-based financial reports as the output of this community service. Thus, it is hoped that OKE OCE Melawai's MSMEs can improve their basic skills and understanding in the field of accounting, and be able to present quality financial reporting data using Microsoft Excel according to accounting standards.

Currently, mobile technology developments are increasing rapidly. Crompton and Burke (2018) conveyed that smartphone as one of mobile technology is is rapidly advancing. Approximately 90% of students possessed a smartphone, and a few even had multiple mobile phones. (Wong et al., 2010; Bhati & Song, 2019). This study aimed to examine how the students perceive the utilization of “Splash” as a media on learning listening skill. Splash is one of android program that developed by the English team in Stekom University. It is made for improve students’ listening skill and grammar skill. This research used quantitative descriptive. The sample consists of 50 students who taken language class. The result showed that there are positive attitudes from the students about the usage of “Splash” to improve listening skill. They can use it every time and everywhere without worried running out of internet package because this application doesn’t need internet package to use. The students also found that the content of this application is interesting. They also got post-activity activities and tasks to help them improve their skills.

The use of technology aligned with the principles of modern office administration. Cenderawasih university students in the department of Office Administration Management are equipped with computer technology skills, particularly Microsoft Office programs. This research aims to assess students’ skill in using Microsoft Office programs i.e. Microsoft Word, Microsoft Excel and Microsoft Power Point. This quantitative research uses test instruments given to active students in each year group. Results show that students' skill in using the three Microsoft Office applications is only at a low to moderate level. For specific application, namely Microsoft Excel, low and medium skill students were found almost equal in quantity. This research could be used as an evaluation for the university department to improve its student skills.

In an era of cultural acceleration and rapid advancements in science and technology, this research evaluates the application of the Problem-Based Learning (PBL) model in Informatics at SMA Negeri 8 Maros, focusing on enhancing student creativity. Employing a quantitative method within the Classroom Action Research framework, this study involves cycles of planning, action, observation, and reflection. Data collected through creativity tests, surveys, and class observations reveal that PBL significantly boosts student creativity. These findings are crucial, considering the critical role of education in preparing future generations for digital era challenges. This study highlights how education, especially in Informatics covering programming, artificial intelligence, and computer networking, can adapt to changing times. By integrating technology and innovative approaches into the learning process, students can enhance creativity and other essential skills needed in the digital age. This research offers valuable insights for educators and policymakers in preparing students for a bright, sustainable future.    

The work program for creating logo and packaging designs as well as digital technology is a service to the community engaged in the production business of bead craftsmen in Lembang Angin- Angin. These bead craftsmen have been established in Lembang Angin-angin for a long time, but their marketing methods are still very minimal and there is a lack of community skills related to UMKM. Therefore, these UMKM need to be given counseling about the importance of branding and the use of digital marketing so that their marketing system can be better so that they can expand the target market coverage and support marketing activities through business accounts on digital media. The method used is by providing counseling in the form of making a logo. , packaging and training on how to manage digital media for selling beads. This program has the potential to increase the sales appeal of beaded products, as well as serve as a symbol of product identity to make it easier for consumers to remember the product. This will support increased marketing activities and increase sales of the bead business.

Cultural development in Indonesia, driven by science and technology, places education as the key to achieving national goals. Focusing on the practice stage in educational technology provides practical experience at SMA Negeri 8 Maros. Informatics learning involves programming, artificial intelligence, and computer networks. Research at SMA Negeri 8 Maros involved 35 class X.5 students with a focus on Information and Communication Technology (ICT). Strengthening the Teaching Profession (P2K) from 4 September to 30 October 2023, creating innovative learning tools for the integration of office applications. Students are required to master office applications and online communication skills. The Pancasila student profile emphasizes critical thinking skills, independence and creativity. The results of implementing Informatics learning using the PBL model show a positive impact on student motivation, increasing enthusiasm, and building critical thinking skills. Students who apply PBL produce higher grades. Informatics learning classification is important for understanding computational thinking and computer systems. The application of the PBL model has a positive impact making students more creative and independent in creating projects using Microsoft Office.    

The transformation of work in the digital era has had a major impact on the modern job market. Technology has changed the way work is done, with automation, artificial intelligence and digitalization playing a key role. This results in a change in the skills required, with an emphasis on technology understanding, problem solving, and creativity. This research aims to examine the analysis of the impact of technology on the modern job market. The type of research used is using qualitative methods with a library research approach, and descriptive qualitative. The results of this research show that there are challenges, including unequal access to technology, which can increase social and economic disparities. Additionally, concerns about data security, privacy and the psychological impact of digital work have also emerged.

Indonesia has enormous marine and fisheries potential because of its vast sea area. Human resources in managing fishery products have not maximized the potential of fishery products. Therefore, in order to maximize the potential of fishery products, quality human resources are needed. Since human resources are an important part of an organization, including in the Indonesian fisheries industry, human resource management and development is very important for the success of an organization. The method used is qualitative research method, more precisely literature research. The literature research process is carried out by reviewing the literature and analyzing the relevant topics combined. Literature search can utilize sources in the form of journals, books, dictionaries, documents, magazines and other sources without conducting field research. The results found that in optimizing in improving the performance and sustainability of the fisheries product management industry, it is important to optimize human resources. Many approaches can be used to improve operational efficiency. Increase efficiency in all stages of production, from fishing to distribution, with the adoption of advanced technology and automated equipment. Training and Skills Development ensures that employees have a good understanding of the latest practices and technologies through regular training that enhances their technical and managerial skills. Good Production Planning and Management; Energy and Resources Management; Use of wise energy and resource management practices to reduce operational costs Partners and Collaboration: Work closely with suppliers, distributors, and relevant institutions to improve supply chain efficiency and coordination. Training and Skills Development ensures that employees have a good understanding of the latest practices and technologies through regular training that enhances their technical and managerial skills. Good Production Planning and Management; Energy and Resources Management; Use of wise energy and resource management practices to reduce operational costs Partners and Collaboration: Work closely with suppliers, distributors, and relevant institutions to improve supply chain efficiency and coordination.

Conprehensive holistic education is an educational approach that focuses on the overall development of student not only cognitive but also emosional, social and physical. In this context, education does not only focus on imparting academic knowledge, but also pays attention to personality development, interpersonal skills and individual psychophysical well-being. This journal outlines the basic principles and benefits of comprehensive holistic education to form a generation that is more balanced and able to face the challenges of the times. Therefore, ideally every person can acquire these skills in a comprehensive manner so that education is truly able to give birth to a generation whose character continues to master science and technology. By combining varios dimensions of development, comprehensive holistic education aims to create a learning environment that support optimal growth of students and prepares them facing the complexities of of modern life.

In the dynamic technology business landscape, the key levers of success are human resources. This research examines the critical role of human resource management (HRM) in improving the performance of technology-based organizations. Through literature exploration and case studies, this research identifies six key HRM functions that contribute to performance: (1) strategic recruitment and selection to attract and retain skilled technology talent, (2) continuous development and learning to equip employees with relevant technology skills, (3) creation of innovative and collaborative work culture, (4) effective performance management systems to drive accountability and goal achievement, (5) competitive compensation and incentive strategies to motivate and retain employees, and (6) health and wellness programs that prioritize work-life balance and employee satisfaction. This research highlights the importance of technology integration in HRM, such as the use of digital recruitment platforms, online learning systems, and data analysis tools for data-driven decision-making. The findings show that proactive and adaptive HRM, which focuses on talent development, creation of a supportive work environment, and strategic use of technology, significantly improves the performance of technology-based organizations. This research offers practical insights for HRM practitioners and leaders of technology organizations to harness the potential of human resources and achieve competitive advantage in the digital age.

In the era of revolution 4.0, education does not only require intellectual abilities, but critical thinking, creative, communicative and collaboration skills. The problem with Civics learning is that it still prioritizes cognitive aspects, it has not been able to realize the goal of creating critical and responsible students. There needs to be innovation in Civics learning that combines problem-based learning models through games and is integrated with the use of technology in elementary schools. This research aims to find out the influence of problem based learning implemented through the QR code-assisted treasure hunt game on Civics learning. The research method used is descriptive qualitative. The analysis technique used is an interactive analysis model consisting of data reduction, data presentation, and drawing conclusions or verification. The results of data analysis are presented in the form of descriptions supported by observations, interviews and literature studies. The results of the analysis and discussion can be concluded that critical thinking skills emerge in Civics learning using the PBL treasure hunt and QR code models. Critical thinking skills are demonstrated by the emergence of the following indicators: providing simple explanations, building basic skills, concluding, making further explanations, strategies and tactics. It is hoped that the results of this study can become a reference, especially in the field of education, to create a superior and characterful next generation.

This research faced challenges in incorporating web design skills into the curriculum of SMK Istiqomah Muhammadiyah 4 Samarinda with limited resources. Through the prototype method and the Figma platform, PKL projects are used to teach students about website development. The aim is to provide relevant skills to the technology and graphic design industries. The steps include requirements analysis, prototyping, user evaluation, and user interface design for the company profile. The result is expected to be a web application that is informative, interesting, and in accordance with the needs of the vocational school.

This research faced challenges in incorporating web design skills into the curriculum of SMK Istiqomah Muhammadiyah 4 Samarinda with limited resources. Through the prototype method and the Figma platform, PKL projects are used to teach students about website development. The aim is to provide relevant skills to the technology and graphic design industries. The steps include requirements analysis, prototyping, user evaluation, and user interface design for the company profile. The result is expected to be a web application that is informative, interesting, and in accordance with the needs of the vocational school Abstract.This research aims to implement collaborative games as a strategy to control social emotional development in school-aged children at SDN 1 Kartasura. School-aged children have diverse emotional characteristics, and social-emotional development is very important to shape children's personality and independence. Collaborative games were chosen as a method to stimulate children's social abilities through group activities. The initial stage of this research includes understanding the potential and challenges of social emotional development in school-aged children. Furthermore, a collaborative game was designed and implemented on September 9 2023, involving 25 grade 4 students at SDN 1 Kartasura. This activity includes game sessions, observations of social interactions, and evaluation of activity results which show that the implementation of collaborative games has a positive impact on students' social emotional development. However, research also identifies several obstacles, such as some students who still experience difficulties in socializing and controlling emotions. Therefore, further efforts are needed to maximize the potential of collaborative play in improving children's social emotional development. In conclusion, implementing collaborative games can be an effective approach to creating a positive learning environment and improving students' social emotional development at SDN 1 Kartasura. This research contributes to the understanding of social emotional development strategies in school-aged children through collaborative play.

This journal explores strategies aimed at enhancing Arabic writing skills (kitabah). The study investigates diverse approaches, including practical exercises, technological integration, and differentiation methods. The research reveals that engaging students in relevant writing activities and leveraging digital resources significantly contributes to the development of their creativity and proficiency. Moreover, the implementation of differentiated approaches proves effective in catering to the diverse needs of students. This abstract emphasizes the importance of employing varied and contextual strategies for optimal outcomes in teaching Arabic writing skills.

This journal explores strategies aimed at enhancing Arabic writing skills (kitabah). The study investigates diverse approaches, including practical exercises, technological integration, and differentiation methods. The research reveals that engaging students in relevant writing activities and leveraging digital resources significantly contributes to the development of their creativity and proficiency. Moreover, the implementation of differentiated approaches proves effective in catering to the diverse needs of students. This abstract emphasizes the importance of employing varied and contextual strategies for optimal outcomes in teaching Arabic writing skills.

Learning strategy refers to an educator planning a series of activities designed to achieve learning goals. It involves the use of various methods, techniques, and approaches to organize the learning process. The strategy must be in accordance with the needs and characteristics of students. In the educational context, learning strategies are the basis for teachers in designing effective and meaningful learning experiences for students. This includes selecting subject matter, determining appropriate strategies, and the required learning media. Digital-based technology in learning in elementary schools is a very useful advancement in the learning and teaching process where there are digital aspects of resource books, assignments, assessments and student attendance books that can be used in the school environment and become preschool infrastructure. And digital technology is a more effective communication tool when designing a more student-oriented environment where teachers can develop creative skills in digital science.

This research discusses the strategies of Akidah Akhlak teachers at MTs.S PP Al-Mutaqin in facing the challenges of the globalization era, especially regarding the use of cellphones, changes in behavior and norms, criminal acts, and the instillation of Islamic values. Through a qualitative field approach, this research highlights the preventive, repressive and curative strategies implemented by teachers. In the context of using cellphones, teachers use direct advice, talk to parents, and provide sanctions as preventive, repressive and curative strategies. Apart from that, teachers face challenges related to behavior change with guidance, counseling and personal approaches. In dealing with criminal acts by students, teachers apply preventive strategies through direct advice and parental involvement. The repressive approach includes reprimands, sanctions, and a curative approach through a personal approach. Instilling Islamic values is carried out through the Islamic curriculum, fostering noble morals, and empowering Islamic education by involving extracurricular activities and parents. The challenges of globalization in learning are overcome by developing contextual curricula, increasing critical thinking skills, training in the use of technology, and supervision. The Aqidah Akhlak teacher at MTs.S PP Al-Mutaqin Balai Belo faces various challenges with a holistic strategy, involving various approaches. Obstacles include students' desire to follow trends and lack of fear of sanctions. This research suggestion includes involving more parties, such as parents, in formulating and implementing educational strategies

This article discusses the impact of digital technology on the transformation of internal audit and its implications for the treatment of financial reports. As technology advances, companies are adopting digital solutions to improve the efficiency and effectiveness of their internal audit processes. This transformation not only includes the use of new tools and technologies, but also changes the paradigm and methodology of internal audit work. Digital technology provides greater capabilities in collecting, analyzing and understanding data in real-time. Internal audit can leverage advanced analytics technology, artificial intelligence, and natural language processing to identify risks, detect anomalies, and provide deeper insights into a company's finances. With the adoption of digital technology, internal audit transformation can increase audit accuracy and thoroughness, reduce the risk of human error, and enable fraud identification more effectively. In addition, technology also facilitates the implementation of more proactive and adaptive risk-based audit practices, allowing internal audit to focus on the most critical areas and provide significant added value. However, this transformation also brings new challenges, including the need to develop new skills among auditors, manage information security risks, and ensure compliance with regulations related to data privacy and security. This article details effective implementation strategies, as well as providing views on how organizations can optimize the potential of digital technology to improve the quality of financial reporting treatment. Thus, this article aims to provide in-depth insight into the role of digital technology in the transformation of internal audit and its impact on the treatment of financial statements, identify the associated benefits and challenges, and provide guidance for companies wishing to adopt such technology effectively.

This study aims to develop a technology-based learning model that can support the improvement of the professionalism of theology teachers. In today's digital era, the mastery of technology by teachers is increasingly important to ensure the effectiveness of the learning process. The model developed integrates technology in various aspects, from training needs analysis, selection of technology platforms, to the implementation of technology-based curriculum. The learning process using technology, such as Learning Management System (LMS), video conferencing, and cloud-based applications, is designed to strengthen teachers' abilities in managing digital classes and delivering materials interactively and effectively. Evaluation is carried out through monitoring teacher involvement, student learning outcomes, and improving teachers' technological skills. The results show that the implementation of this model significantly improves pedagogical skills, digital literacy, and teaching effectiveness. Thus, this technology-based learning model makes an important contribution to the development of the professionalism of theology teachers amidst the challenges of globalization and digitalization in education.

Training on the Use of Code.org-based Educational Games in Delivering Material in Schools is a community service activity which aims to improve teachers' skills in using video-based learning media. This activity was carried out at SDN Kedungdalem II, attended by 12 teachers. This abstract explains the reasons for choosing this topic, namely to overcome challenges in delivering material in schools and utilizing the potential of technology in the learning process. The method used is interactive training and direct practice in creating and editing educational games for learning. During the training, teachers were provided with knowledge about code.org-based educational game concepts and technical skills to create interesting and effective educational games. The results of the training show an increase in teacher skills in using code.org-based educational games and more active student participation in learning. Teachers report increased student learning motivation and better understanding of concepts after implementing code.org-based educational games in the classroom. The conclusion from this activity is that this training succeeded in providing significant benefits for teachers and students. Using educational games based on code.org can improve the quality of learning and produce a more interactive learning environment