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This literature review investigates the influence of fair value accounting (FVA) on enhancing financial transparency, particularly within the evolving context of digital assets. By analyzing 103 peer-reviewed articles, the study evaluates how FVA facilitates automated, real-time, and market-based disclosures. It identifies FVA as a tool for increasing investor trust and improving the clarity of financial statements by aligning valuations with current market conditions. The review also highlights the specific challenges of applying FVA to decentralized and volatile digital assets such as cryptocurrencies and non-fungible tokens (NFTs). Although FVA contributes to more transparent and relevant reporting, the implementation of FVA for digital assets is hindered by several critical issues. These include inconsistent valuation methodologies, lack of standardized regulatory guidance, susceptibility to market manipulation, and technological limitations in tracking asset value across decentralized platforms. Furthermore, the rapid pace of innovation in digital finance outstrips the adaptability of existing accounting standards and legal frameworks, creating a gap that weakens the consistency of fair value assessments. The review proposes the integration of FVA within a broader theory of decision-making under uncertainty, emphasizing the need for adaptive and digitization-responsive accounting practices. It suggests practical frameworks that align valuation procedures with the unique characteristics of digital assets while ensuring compliance with emerging regulations. This research encourages ongoing examination and policy innovation to ensure that FVA continues to support transparency and informed decision-making in a dynamic financial landscape.

The study aims to examine the influence of word of mouth (WOM) and customer relationship management (CRM) on customer loyalty at PT Garuda Sertifikasi Indonesia, with customer delight serving as a mediating variable. This research is motivated by the increasing competition among certification service providers, which requires companies to implement effective strategies to retain and satisfy their customers. The target population in this study encompasses the entire client base of PT Garuda Sertifikasi Indonesia, totaling 429 individuals. The sampling technique used was Hair’s formula, resulting in 70 respondents. Data were collected through questionnaires, interviews, and documentation. A path analysis technique was used to analyze the data to determine direct and indirect effects between variables. The findings indicate that both WOM and CRM positively influence customer loyalty. Effective word-of-mouth strategies help build the company’s reputation and trust, while CRM ensures consistent communication, better service, and long-term customer engagement. The research also found that WOM and CRM positively affect customer delight. Customers who experience exceptional service and personalized attention tend to be more satisfied and emotionally connected to the brand. Furthermore, customer delight was proven to have a significant positive impact on customer loyalty. It also acts as a mediating variable, strengthening the effect of WOM and CRM on loyalty. This means that delighted customers are more likely to remain loyal and advocate for the company. The results of this study emphasize the importance of maintaining strong relationships and exceeding customer expectations in order to build sustainable loyalty. This research contributes valuable insights for service-based companies in enhancing marketing and customer retention strategies.

Amidst increasing guest expectations for accommodation cleanliness and comfort, the implementation of standard operating procedures (SOPs) in housekeeping services has become a crucial aspect in the hospitality industry. Good guest room cleanliness not only enhances comfort but also strengthens an accommodation's image and reputation. One example of an accommodation that implements a room cleaning SOP is Palm Homestay Kuta Lombok. This study aims to analyze the implementation of the SOP for guest room cleaning at Palm Homestay Kuta Lombok, evaluate the extent to which the SOP is implemented, and identify problems encountered and possible solutions for improvement. The research method used in this study is a qualitative approach with data collection techniques through observation, interviews, and documentation. Observations were conducted directly in the field to assess how the room cleaning SOP is implemented, while interviews were conducted with housekeeping staff and management to obtain their perspectives on obstacles and solutions encountered in the cleaning process. The documentation collected includes written SOPs and supervisory notes conducted by management. Based on the research results, the implementation of the room cleaning SOP at Palm Homestay Kuta Lombok can be said to be running quite well. However, several obstacles remain, such as inappropriate placement of amenities, inconsistent dusting methods, and limited cleaning equipment. These obstacles can impact the quality of room cleaning and guest comfort. Although improvements have been made, such as regular supervision and more consistent use of cleaning equipment, employee training still needs to be maximized. As a solution, this study recommends optimizing the budget allocation for employee training, with the aim of improving staff skills and understanding of the implemented SOPs.

This study aims to analyze the influence of demographic factors on the compliance of income tax (PPh) reporting among elementary school teachers in Padang City. Compliance with income tax reporting is crucial in supporting a sound and fair tax system. The demographic factors examined in this study include age, education level, and length of teaching. These three factors were chosen because they have the potential to influence teachers' level of understanding and awareness regarding their tax obligations. A quantitative approach was used in this study using a survey method conducted in Padang City. Data collection was conducted by distributing questionnaires to 39 respondents who were elementary school teachers in the area. The distributed questionnaires contained questions related to demographic factors and income tax reporting compliance. The collected data were then analyzed using a normality test and multiple linear regression to examine the influence of demographic factors on PPh reporting compliance. The results of the normality test showed that the data obtained were normally distributed, meaning the collected data could be used for further analysis. A multiple linear regression test was used to determine the simultaneous influence of demographic factors on PPh reporting compliance. The results of the analysis showed that demographic factors simultaneously had a significant effect on PPh reporting compliance among elementary school teachers in Padang City. This indicates that teachers' demographic characteristics, such as age, education level, and length of teaching, are closely related to their awareness of reporting income tax. Partially, the test results indicate that age and education level significantly influence compliance with income tax reporting. Older teachers tend to have a better understanding of tax obligations, while teachers with higher education levels are also more aware of the importance of reporting their taxes correctly.

Panoramic radiography is an imaging technique that plays a crucial role in dental practice, particularly in supporting the diagnosis and treatment planning process. Image quality that does not meet diagnostic standards can lead to the need for repeat imaging. The high rate of repeat panoramic imaging at the Radiology Unit of Dr. Suhardi Hardjolukito Air Force Base Hospital (RSPAU) is an indicator of the need for further study of the causal factors. The purpose of this study was to identify the causes of repeat panoramic radiography examinations, calculate the percentage contribution of each factor, assess radiographers' understanding of optimal image quality criteria, and explore appropriate strategies to reduce the frequency of repeat examinations. This study used a mixed methods approach with quantitative and qualitative descriptive approaches. Data were collected through observation, interviews, questionnaires, and documentation during August–October 2024 at the Radiology Unit of Dr. Suhardi Hardjolukito Air Force Base Hospital. The sample included 15 radiographers for the questionnaire and 3 radiographers for the interviews. An analysis of 916 panoramic radiography examinations revealed 57 repeat cases, with a rate of 6.2%. The primary factors causing repeats were machine error (57.8%), followed by positioning errors (24.5%), artifacts (10.5%), human error (5.3%), and patient movement (1.8%). Radiographers' understanding of the criteria for good panoramic images was high, with 66.7% answering all questions correctly. The primary effort implemented to reduce repeat rates is the implementation of routine quality control of equipment. The high repeat rate, exceeding national tolerance limits, indicates the need for technical and procedural improvements. Routine quality control and material refresher courses are needed to reduce repeat rates and improve patient safety.  

Karang Jahe Beach is one of the leading tourism destinations located in Rembang Regency. This area provides a great opportunity for Micro, Small, and Medium Enterprises (MSMEs) to develop and reach a wider market. One of the MSMEs in this area is Warung "Mbak Raisha" owned by Mrs. Inayah which has been operating since 2015. This stall is engaged in providing food and beverages for tourists. However, these MSMEs face various challenges in managing their business, including the lack of digital financial records, the lack of social media accounts as a means of digital promotion, the lack of a business logo, and the management of orders and product packaging that is not optimal. This condition causes limitations in terms of competitiveness, management efficiency, and marketing reach which has an impact on overall business growth and hinders the potential for future business development. Community service activities are carried out to help overcome these problems through strategies to strengthen branding and digital marketing. Some of the concrete steps taken are the creation of a logo as a brand identity, the installation of banners as a visual identity of the business, training on the use of social media (Instagram) as a means of promotion, the preparation of price lists, and digital financial recording using simple applications. In addition, education was also provided regarding the importance of attractive packaging to increase the selling value of products. The results of the mentoring show that Warung "Mbak Raisha" now has a stronger business identity, a more targeted promotion system, and more efficient management. This effort is expected to be able to encourage business growth and make MSMEs better prepared to face business challenges in the digital era.

MSMEs have a crucial role in the Indonesian economy, but many of them still face obstacles in terms of branding and digital marketing. The lack of understanding of the importance of visual identity and digital strategy causes MSME products to be less prominent in a competitive market. This community service activity aims to improve the quality of branding of MSME products in Wonorejo Village, Pasuruan City, through the Participatory Rural Appraisal (PRA) approach which involves stages of counseling, training, and direct assistance to business actors. The counseling is focused on a basic understanding of visual branding, including elements of brand identity such as logos, colors, typography, and packaging. The training emphasizes hands-on practice in designing promotional packaging, logos, and banners using digital platforms like Canva. Furthermore, mentoring is carried out to identify specific branding obstacles faced by each MSME and develop applicative solutions collaboratively. The results of the activity show a significant increase in the quality of branding MSME products visually and digital marketing strategies. One of the fostered MSMEs, namely AM Jaya and Berkah Mandiri, has succeeded in rebranding packaging and developing digital marketing channels through e-commerce platforms and social media. In addition, business actors become more confident in presenting their products to consumers and business partners. MSMEs are also beginning to realize the importance of brand consistency in building customer loyalty and increasing competitiveness. The response of the participants to this activity was very positive, reflected in the enthusiasm during the training and the commitment to implement the learning outcomes. Some MSMEs are starting to form small communities to share best practices in terms of branding and promotion.

This paper explains the implementation of the creation of a screenplay for a feature video entitled "Mother for the Earth" with a focus on the application of parallel structure in four scenes: teaser, conflict, climax, and catharsis. Each scene serves to build narrative tension, strengthen the central theme, and generate a deeper understanding of the importance of environmental awareness. The parallel structure is applied to show a strong contrast between two mothers with different lifestyle backgrounds—one mother who adopts an environmentally friendly lifestyle and the other mother who is less concerned with life's desires. In the teaser scene, the scenario presents two main characters living in different worlds, arousing the audience's curiosity about the differences in the two mothers' views and attitudes towards the world around them. In the conflict scene, both face challenges and dilemmas related to their chosen lifestyles. The climax scene shows the culmination of their conflict, while the catharsis scene provides a resolution, where one of the mothers finally realizes the importance of small changes in daily habits that can have a big impact on the environment. This work aims to educate the audience, especially families and housewives, about the importance of raising environmental awareness from an early age in children. Through the use of parallel structure, the message about simple behaviors that have a significant impact on the environment becomes more powerful and compelling, inspiring the audience to take positive action in their daily lives for a better planet. The use of parallel structure in this scenario also serves to demonstrate how the two mothers, despite coming from different backgrounds, can share the same goal of preserving the earth.

Voter education is an important instrument in realizing a quality and sustainable democracy. Through the process of voter education socialization, it is hoped that the public can understand in depth their rights and obligations in the implementation of elections, as well as encourage active and responsible participation in the democratic process. Citizen participation in democratic social life must be based on adequate knowledge, critical reflection, and awareness of the rights and responsibilities as voters. A good understanding of the effectiveness of voter education socialization can shape a critical, rational, and independent attitude in exercising the right to vote, thereby strengthening the foundations of a clean and integrity-based democracy. This community service was carried out in the Selogiri District, Wonogiri Regency, with the aim of providing political education to the public regarding the importance of participation in the 2024 simultaneous regional head elections. Through a Participatory Action Research (PAR) approach, the community was actively involved as subjects in the activity process, not just as objects receiving information. Community service activities are carried out by integrating outreach into various village events, aimed at attracting residents to attend, interact, and directly discuss local political issues and forms of participation in the regional elections. Through these activities, it is hoped that the community will have a more comprehensive understanding of the importance of their role in determining the direction of regional policy through the regional elections. This education is also expected to raise awareness to vote based on conscience, without intervention or negative influences such as money politics, which has been a major challenge in every election at both the central and regional levels.

Maternal anxiety during the childbirth process is a common psychological condition that can potentially increase the risk of complications, prolong labor, and reduce the likelihood of a positive birthing experience. High anxiety levels in mothers may interfere with the effectiveness of labor, impact maternal and fetal well-being, and lead to increased medical interventions. One of the most important support systems during labor is the presence and active involvement of the husband. The husband’s role is not only limited to being present but also includes providing emotional, physical, and motivational support to the mother. Recognizing the importance of this role, this community service program was designed to enhance husbands’ understanding and skills in supporting their wives during childbirth, thereby helping to reduce maternal anxiety.The program consisted of several stages, including the delivery of structured health education sessions on maternal needs during labor, demonstrations of effective communication techniques, simulations of support during different stages of childbirth, and interactive discussions to address questions and share experiences. Through these activities, participants were encouraged to build empathy, strengthen their knowledge about labor, and develop the confidence to assist their wives effectively. The results of the program indicated a noticeable improvement in the husbands’ awareness of the importance of their role, as well as increased confidence in providing both emotional reassurance and physical assistance. Participants reported feeling better prepared to accompany their wives, manage unexpected situations, and foster a more supportive environment during childbirth. This initiative highlights the significant impact that targeted education and training for husbands can have on maternal psychological well-being, ultimately contributing to safer and more positive birth experiences.

Sukapura batik represents the local wisdom of the Tasikmalaya Regency community, showcasing their relationship with the surrounding natural and social environments. This batik has distinct characteristics, particularly in its color palette, which features dark blue, maroon, and beige tones. Despite its long history, Sukapura batik struggles to achieve the same recognition as well-known batik from regions like Cirebon, Solo, and Pekalongan. As a result, the number of batik artisans in Sukaraja has gradually declined. This research examines the communication efforts to preserve Sukapura batik and explore its growth potential. Using a qualitative method and a case study approach, the study gathers data from participants through interviews, observations, and the analysis of written documents, both online and offline. The results showed that there are differences in marketing strategies between craftsmen in Sukapura Village and Janggala Village. Sukapura Village craftsmen still rely on traditional marketing, while the Gandok Jaya Mukti Joint Business Group (KUB) utilizes exhibitions and social media. The main challenges are low digital literacy and limited capital. Sukapura batik has the potential for development, despite challenges posed by global competition. Realizing this potential depends on support from the local government in areas such as human resource development, as well as marketing and promotion through online channels. The sustainability of Sukapura batik relies on the government's and policymakers' proactive involvement to devise and implement strategies that enhance promotional and marketing endeavors, particularly those targeting the younger generation. Efforts to raise awareness of Sukapura batik require collaboration between artisans, the government, and the community. One approach is through education and training for young batik makers, as well as providing facilities to support digital marketing.

This article explains the influence of intellectual performance efficiency (MVAIC) and the moderating effect of innovation capital on company performance. The research population includes manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2024. This study used a purposive sampling method, and 18 companies meet the criteria, resulting in 108 observations. The MVAIC method was chosen because it encompasses RCE and INCE, and research on this topic in Indonesia is limited. Panel data regression was used for estimation, and Sequential Residual Centering (SRC) was applied to address multicollinearity. The study findings indicate that CEE, HCE, and SCE enhance profitability, while MVAIC, CEE, SCE, and RCE improve productivity. An important finding in this study is the moderating effect of INCE. INCE provides the appropriate environment and mechanisms to enable HC to effectively generate new ideas and improve ROA. Excessive investment in INCE can disrupt the optimization of the company's internal systems, processes, and infrastructure (SC), thereby affecting profitability. Excessive innovation priorities can divert resources from developing and maintaining strong external relationships (RC), thereby hindering productivity. The results of this study contribute to the understanding of potential trade-offs in IC investment, showing that excessive INCE can hinder financial performance derived from SC and RC. The implication, companies need to balance the allocation of IC resources to achieve holistic performance, rather than focusing solely on innovation.

This study aims to analyze passengers' understanding of prohibited items at Terminal 2 of Juanda International Airport and evaluate the effectiveness of information delivery strategies implemented to support aviation safety and security. The research uses a descriptive qualitative method with data collection techniques such as observation, interviews, and documentation. The findings show that most passengers, particularly elderly individuals, still do not have a clear understanding of the difference between items allowed in the cabin and those that must be placed in checked baggage. Information regarding prohibited items is only discovered when passengers reach the security check area (PSCP), which is considered too late, causing panic and discomfort among passengers. The main factor contributing to the low level of understanding is the unstrategic delivery of information and the lack of engaging communication media. Although information about prohibited items is available through posters and announcements, these methods do not effectively attract passengers' attention. Passengers often overlook the information placed in less visible or strategic locations. This indicates that the current information media have not been effective in providing significant impact on passengers' understanding. This study recommends several steps to improve passenger understanding. The placement of more effective information media, such as eye-catching educational banners and 3D video displays at the departure entrance area, is expected to attract more attention from passengers. Additionally, the use of digital platforms, such as airport apps or social media, could be an effective way to deliver information to passengers before they arrive at the airport. With these strategies, passengers can better prepare and avoid potential mistakes during security checks, thus supporting the smoothness and safety of their flights.  

This study was conducted to analyze the effect of rainwater on the survival of koi fry. The background of this study is based on the increasing demand for koi fish which encourages breeders to improve the quality and quantity of fry production. However, the success of seeding is influenced by several factors, especially air quality such as temperature and pH. Rainwater is known to have less stable quality, especially due to its low pH value, so it is necessary to study its impact on koi fry. This study was conducted on November 25–28, 2024 in the Bossbaster experimental pond, Legok Nyenang Village, Kadudampit District, Sukabumi Regency. The media used were 15 plastic gallons, each containing 5 liters of air and 40 newly hatched koi fry. The experimental design used a Completely Randomized Design (CRD) with 5 treatment levels and 3 replications. Treatments included A (100% rainwater), B (75% rainwater + 25% well water), C (50% rainwater + 50% well water), D (25% rainwater + 75% well water), and E (100% well water). The results of the ANOVA test showed that there was no significant difference (P>0.05) in the survival value of koi fish fry in the five treatments. Thus, it can be concluded that the use of rainwater does not have a significant effect on the survival of koi fish fry. In addition, the results of water quality observations showed that all parameters were still within the standard quality range, except for the temperature which was slightly below the standard.

Pulmonary tuberculosis remains a pressing public health problem, particularly in the work area of the Duduk Health Center (UPT Puskesmas). Effective management of this disease requires a thorough understanding of the characteristics of the causes of pulmonary TB in patients. This study aims to classify pulmonary TB cases based on the main causes such as diabetes mellitus, irritant factors, pleural effusion, and family environmental conditions. The research method used is a clustering technique with the K-Means algorithm. The data used are data on pulmonary TB patients in 2020–2025 with variables of age, gender, and causative factors collected from medical records. The analysis process was carried out using MATLAB R2014b software. The clustering model was carried out in 3, 4, and 5 clusters to compare the level of segmentation efficiency. Based on the calculation results, the model with 5 clusters showed the lowest cluster variance value of 0.4889 compared to the 3-cluster model (0.7333) and 4-cluster models (0.6151), which indicates that the division into 5 clusters produces the most compact and representative data group. Each cluster shows a different combination of characteristics of pulmonary TB patients, for example: (1) elderly male patients with comorbid diabetes; (2) adolescent females with the negative influence of environmental factors; (3) adult males exposed to irritants; (4) patients with pleural effusion; and (5) groups with multiple factors. The results of this study can provide strategic input for the Finished Community Health Center UPT in formulating more targeted and targeted intervention policies in order to prevent, control, and handle pulmonary tuberculosis cases in a sustainable and effective manner.  

This study aimed to compare the inhalation anesthetic profiles of ether and chloroform in white rats (Rattus norvegicus) using a modern pharmacological approach. Five healthy male rats (8–10 weeks old) were randomly divided into three groups: ether, chloroform, and control (ketoprofen). The main parameters observed were the onset time of loss of the righting reflex and the duration until its recovery. In theory, ether works by enhancing GABAergic transmission and inhibiting NMDA channels, thus having a slow but stable induction effect (IKAPI, 2009; Arqom, 2023). In contrast, chloroform works by stabilizing the neuronal membrane through activation of the K₂P TREK-1 channel and inhibition of Na⁺/Ca²⁺ currents, resulting in rapid induction with a short duration (Pavel et al., 2020). The experimental results support this theory: chloroform showed an average onset of 167.83 seconds and an anesthesia duration of 84.67 seconds, while ether had a slower onset (307.17 seconds) but a longer duration (169.33 seconds). The difference between the two was statistically significant (ANOVA, p<0.05). The coefficient of variation for chloroform was nearly four times higher than that of ether, indicating that ether provides a more consistent anesthetic effect across individuals. These findings are consistent with previous studies, such as Fathiyah & Anretha's (2023) report on the variability of chloroform effects and the results of in vivo amethyst anesthesia studies (Aprira, 2022; Genta et al., 2021). Overall, ether is more suitable for medium-term procedures requiring stable anesthesia, while chloroform is suitable for short interventions requiring rapid induction. This study emphasizes the importance of controlled inhalation environments, adequate sample sizes, and chamber standardization to enhance the external validity of the results.

This research examines the legal issues surrounding the Environmental Impact Assessment (Analisis Mengenai Dampak Lingkungan—AMDAL) as a prerequisite for obtaining business or activity permits in Indonesia. The study adopts a normative juridical approach, analyzing legal theories, concepts, and principles relevant to environmental law. The enactment of Law Number 11 of 2020 on Job Creation introduced significant amendments, deletions, and new provisions to Law Number 32 of 2009 concerning Environmental Protection and Management (PPLH Law). One of the most substantial changes is the removal of the explicit obligation to obtain an environmental permit, replacing it with a requirement for environmental approval issued by the central government. This environmental approval consists of the Statement of Environmental Management Capability (Pernyataan Kesanggupan Pengelolaan Lingkungan Hidup—PKLHP) and the Environmental Feasibility Decision (Keputusan Kelayakan Lingkungan Hidup—KKLH), both intended to ensure that businesses and activities comply with environmental standards before commencing operations. However, the revision also affects public participation in the AMDAL process. Under the Job Creation Law, opportunities for environmental organizations and local communities to be involved in the preparation, review, and decision-making stages of AMDAL have been significantly reduced. This shift raises concerns about transparency, accountability, and the integration of environmental, social, and economic considerations in decision-making. In the context of sustainable development, environmental permits or approvals should not only serve as administrative formalities but also as instruments to safeguard environmental quality and uphold public interest. Public participation plays a critical role in ensuring that AMDAL processes reflect diverse perspectives, promote environmental justice, and support the long-term goals of environmental protection. The study concludes that while the Job Creation Law aims to streamline licensing and promote investment, its impact on public involvement in environmental governance poses risks to the integrity of environmental protection frameworks in Indonesia.

The nutritional awareness of pregnant women in the Simpang Raya Community Health Center (Puskesmas) in Banggai Regency is still relatively low, necessitating educational efforts to increase their understanding of the importance of balanced nutrition during pregnancy. This community service activity aims to improve the knowledge of pregnant women through participatory and educational nutrition counseling held for one week in the Puskesmas hall. The methods used included interactive lectures, group discussions, and healthy menu preparation simulations, supported by leaflets adapted to the local context. A total of 40 pregnant women from various trimesters of pregnancy participated in the activity and were assessed using pre- and post-test instruments. The results of the activity showed a significant increase in participant knowledge, from 43% in the "good" category before the activity to 78% after the counseling. Most participants were able to understand the basic principles of balanced nutrition, identify food sources of important nutrients such as iron and folic acid, and prepare daily menus according to Ministry of Health guidelines. This improvement indicates that visual and interactive information delivery is easier for participants to understand, especially those with lower educational backgrounds. Furthermore, this activity also serves as a means of empowering pregnant women to be more active in maintaining their own and their fetus' health by choosing nutritious foods. Therefore, it is crucial for health workers at community health centers (Puskesmas) and integrated health post (Posyandu) cadres to continue this educational program on an ongoing basis. Structured, communicative, and participatory nutrition education is effective in increasing pregnant women's understanding and can be replicated periodically at other Posyandus (Integrated Health Posts) to support stunting prevention efforts and improve maternal and child health.

This community service activity was implemented with an educational and participatory approach through outreach activities, lectures, discussions, and intensive mentoring. This activity was aimed at participants in the meeting to establish the Merah Putih Village Cooperative, consisting of various elements of the community, Lembang officials, and several representatives from related sectors who have a direct or indirect relationship with village economic development through cooperatives. The material provided included an understanding of the basics of cooperatives, the benefits of the existence of cooperatives for village communities, as well as the stages or legal and administrative flows in the process of establishing a cooperative in accordance with applicable regulations in Indonesia. In addition, participants were also given insight into the principles of good cooperative governance, financial transparency, member meeting mechanisms, and the distribution of SHU (Surplus Operating Results) fairly and proportionally. The material was delivered through interactive lectures and open discussions that allowed for active participant participation to ask questions, provide suggestions, and express their experiences and hopes for the cooperative that will be formed. The activity continued with mentoring in the process of establishing the cooperative's organizational structure, including the election of administrators, the preparation of AD/ART, and understanding the duties and responsibilities of each element in the cooperative organization. The primary goal of this mentoring activity is to provide comprehensive understanding, increase community capacity to manage cooperatives independently and professionally, and encourage active community participation in productive economic activities through cooperatives. Thus, it is hoped that the Merah Putih Village Cooperative can become a sustainable driving force for the local economy.

Vocational school students often face challenges in planning their career paths and presenting their competencies in a structured and digital format. This community service program aims to assist students in preparing career plans and developing digital portfolios that reflect their personal achievements, skills, and aspirations. The activity was conducted in three stages: (1) initial preparation involving coordination with the school and student needs assessment, (2) interactive training on career planning and digital portfolio creation using platforms such as Canva and Google Sites, and (3) feedback sessions where students presented their portfolios and received constructive input. Throughout the program, students were guided on how to reflect their strengths, skills, and future aspirations into a digital format, providing them with a comprehensive tool for job applications or further studies. The results showed a significant increase in students’ understanding of career planning and their ability to independently create well-structured digital portfolios. The majority of participants (78%) completed their digital portfolios, and over 80% were actively engaged during the sessions, demonstrating a high level of enthusiasm and commitment. This program highlights the effectiveness of a participatory and practice-based approach in enhancing students' career readiness and equipping them with essential tools for the modern job market. The students’ improved ability to showcase their competencies in a digital format also supports the evolving needs of employers in the digital age. Future programs are recommended to include advanced modules on digital personal branding, interview preparation, and networking skills to further support vocational students in successfully entering the workforce or continuing their education.