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The purpose of this community service is to develop a digital-based Village Head office design. This activity was carried out in Sei Rotan Village, Percut Sei Tuan District, Deli Serdang Regency. This activity took place over several days with the main focus on the digitization program and renovation of the design of the Sei Rotan Village Head Office. This activity supports the improvement of public services through the utilization of local potential both in terms of human resources and natural resources. The method of implementing activities uses a participatory approach, with work programs including site observation, legal socialization, school teaching, posyandu implementation, as well as training and digital design of village offices. The results of the activities show the enthusiasm and active participation of the community, and the implementation of all programs according to plan. This service activity makes a real contribution to village development and is a collaborative learning experience for implementers in applying knowledge in the community.

Stunting is a form of nutritional problem in the life cycle that is very important to be considered and addressed immediately, because stunting is a form of growth and development failure caused by chronic malnutrition and repeated infections that require immediate intervention or management. As an effort to accelerate the reduction of stunting in the UPTD Puskesmas Kilan work area, the Supplementary Feeding Program (PMT) was implemented. The purpose of this study was to determine the effectiveness of the stunting reduction acceleration program through the Supplementary Feeding Program (PMT) at UPTD Puskesmas Kilan, Batang Cenaku District, Indragiri Hulu Regency. The theory used in this research is Budiani's (2007) program effectiveness theory with 4 (four) indicators, namely the accuracy of the Program Targets, Program Socialization, Program Objectives, and Program Monitoring. The method used in this research is descriptive qualitative research method, with data collection techniques in the form of observation, interviews, and documentation. The results of this study indicate that the acceleration program to reduce stunting through Supplementary Feeding (PMT) at UPTD Puskesmas Kilan, Batang Cenaku District, Indragiri Hulu Regency has not been effective. There are several inhibiting factors faced, namely the lack of ability of the implementing officers in implementing the program, then the communication factor because the program conveyed to the community has not been able to increase public understanding of the program.

The aim of this research is to determine the influence of educational background, socialization of SAK EMKM and business scale on the understanding of MSME actors in Uneng City Subdistrict in preparing financial reports based on SAK EMKM. Effective socialization of SAK EMKM is an important key in improving the quality of MSME financial reports. The data used in this research is primary data, where primary data collection was carried out by distributing questionnaires to MSME owners and the data analysis technique used used a Likert scale. The population in this research is MSMEs which only operate in the trade sector in Uneng City Village, Sikka Regency, as many as 176 MSME actors and the sampling technique uses the Slovin formula, namely 64 respondents.  The data analysis method uses multiple linear regression analysis with the help of the SPSS Statistics version 22 program. The results of this research state that the variables of educational background, socialization of SAK EMKM and business scale partially and simultaneously have a significant effect on the understanding of MSME actors in preparing financial reports based on SAK EMKM.

Human nature, social life, requires humans to socialize with and interact with other humans for survival. There are the five important elements of socialization: social, cultural, social institutions, social stratification or the final grouping of society: power and authority. The study was done to identify social differences and factors that contributed to social differences. The study used qualitative descriptive methods with an objective approach to literature. Well-illustrated social differences in the background of both mice (country mouse) and (city mouse), they had conflicting backgrounds. The cause of these differences is that they live in different neighborhoods.    

Human nature, social life, requires humans to socialize with and interact with other humans for survival. There are the five important elements of socialization: social, cultural, social institutions, social stratification or the final grouping of society: power and authority. The study was done to identify social differences and factors that contributed to social differences. The study used qualitative descriptive methods with an objective approach to literature. Well-illustrated social differences in the background of both mice (country mouse) and (city mouse), they had conflicting backgrounds. The cause of these differences is that they live in different neighborhoods.    

Traffic accidents are a severe problem that significantly impacts people's safety and well-being. In Indonesia, the restorative justice approach has been adopted as an alternative to resolving traffic accident cases, which aims to restore the relationship between the perpetrator and the victim and reduce the burden on the criminal justice system. This study focuses on the effectiveness of the implementation of restorative justice by the Bintan Subregional Police in resolving traffic accident cases in Batam City, as well as its implications for the parties involved. This study aims to analyze how the application of restorative justice can affect the settlement of traffic accident cases, assess the effectiveness of this approach, and identify relevant obstacles and solutions to optimize its implementation. The research method used is qualitative, collecting data through in-depth interviews, observations, and document analysis. The research respondents comprised police officers, victims, perpetrators, and community leaders involved in the mediation process. The study results show that implementing restorative justice by the Bintan Subregional Police has excellent potential to create a fairer and more satisfactory settlement for all parties involved. However, its effectiveness is still hampered by limited resources and training for the police, lack of public understanding, and suboptimal coordination between institutions. The proposed solutions include increasing training programs for police officers, drafting more detailed regulations, and intensifying socialization to the public about the benefits and processes of restorative justice. The study suggests that police forces increase training and resources, communities are more active in supporting this approach, and governments develop regulations that support and improve coordination between agencies. By overcoming these obstacles, the application of restorative justice in resolving traffic accident cases can be more effective and provide more significant benefits to the community, as well as increase trust in the criminal justice system in Indonesia.

The phenomenon of narcotics abuse is a serious problem that requires special handling, especially in Indonesia. Traditional approaches that emphasize criminal punishment have not proven to be fully effective in resolving this problem. This study examines the implementation of the restorative justice approach in resolving narcotics crime cases at the Bintan Police. The restorative justice approach emphasizes victim rehabilitation, perpetrator rehabilitation, and reconciliation between perpetrators and victims as an alternative to prison sentences. The purpose of this study is to analyze the legal arrangements that support the restorative justice approach in narcotics cases, evaluate the implementation of this approach in the Bintan Police, as well as identify the obstacles faced and formulate relevant solutions. The research method used is a qualitative method with a case study approach, involving in-depth interviews with police officers, medical personnel, and other related parties, as well as analysis of applicable legal documents and policies. The results of the study show that although there are efforts to implement a restorative justice approach in the Bintan Police, the implementation is not optimal. The main obstacles faced include a lack of adequate rehabilitation facilities, limited understanding among law enforcement officials, and social stigma against narcotics addicts. The study found that better coordination between institutions, intensive training and socialization, and improved rehabilitation facilities are needed to overcome these barriers. Based on these findings, the suggestions given include increasing the capacity and quality of rehabilitation facilities by the government, further training for police officers on restorative justice approaches, and educational campaigns for the community to reduce stigma against narcotics addicts. With these steps, it is hoped that the restorative justice approach can be applied more effectively, providing a more humane and recovery-oriented solution in handling narcotics cases at the Bintan Police.

The importance of the role of Marine Inspectors in ensuring the safety and security of shipping through ship seaworthiness tests, which are regulated in various laws and regulations. However, the implementation of the duties and responsibilities of the Marine Inspector at the Batam Special KSOP still faces various obstacles that affect the effectiveness and efficiency of ship inspections. The purpose of this study is to analyze juridically the duties and responsibilities of the Marine Inspector in conducting a shipworthiness test at the Batam Special KSOP, identify the obstacles faced, and provide suggestions to overcome these obstacles. The research method used is a normative juridical method with an analytical descriptive approach, which involves the study of legal documents, as well as empirical juridical with case analysis, and interviews with related parties at the Batam Special KSOP. The results of the study show that Marine Inspectors at the Batam Special KSOP have a very crucial role in maintaining shipping safety, but they face significant obstacles such as limited human resources and equipment, lack of continuous training, and suboptimal coordination between agencies. Low compliance from ship owners and operators is also a major challenge in carrying out their dutie. Suggestions for addressing these obstacles include increasing the number and competence of Marine Inspectors through ongoing recruitment and training, investing in modern equipment and digital technology, and improving inter-agency coordination through the establishment of regular coordination forums. In addition, strict law enforcement against violations of safety standards and increased education and socialization to ship owners and operators are expected to increase compliance and awareness of the importance of shipping safety. With the implementation of these measures, it is hoped that Marine Inspectors can carry out their duties more effectively, so that the safety and security of shipping in Batam City can be guaranteed and improved.

Batam Port is one of the strategic ports in Indonesia that plays an important role in the flow of goods and passengers and supports regional and international connectivity. As a port with mandatory pilotage waters, pilotage and towing services are vital components in ensuring the safety and efficiency of port operations. The imposition of Non-Tax State Revenue (PNBP) of 5% from these services aims to increase state revenue and the quality of port services. However, the implementation of this policy raises various challenges, such as overlapping levies that increase ship operational costs and low levels of user compliance.This study aims to analyze the legal regulations, implementation, and impact of the imposition and management of PNBP contributions of 5% from pilotage and towing services in Class II Pilotage Waters of Batam Port. The research method used is qualitative with data collection techniques through in-depth interviews, observations, and documentation studies. Research respondents included officials of the Batam Special Harbormaster and Port Authority Office (KSOP), Port Business Entities holding pilotage delegations, shipping companies, and port service user.The results of the study show that the imposition of 5% PNBP is supported by a strong legal basis, but its implementation still faces obstacles such as high operational costs due to overlapping levies and low understanding and compliance of service users. The management of PNBP funds that is not transparent is also an obstacle in achieving the goal of improving port services and infrastructure. To overcome this problem, efforts are needed to harmonize levy policies, increase transparency and accountability in fund management, and provide more effective education and socialization to the maritime community. Suggestions submitted include harmonization of policies between KSOP Batam and the Port Business Entity BP Batam, increasing socialization and education to service users, and reviewing regulations by the government to ensure port efficiency and competitiveness. With these steps, it is hoped that the implementation and management of 5% PNBP can be more efficient, fair, and provide optimal benefits for all stakeholders in Batam Port.  

Enforcement of discipline among the State Civil Apparatus (ASN) is an important component in maintaining professionalism and efficiency of public services. This study aims to analyze the effectiveness of disciplinary punishment enforcement in improving ASN discipline at the Batam Municipal and Special Port Authority (KSOP) Office. The background of this research includes various challenges in enforcing ASN discipline, such as long and bureaucratic procedures, low awareness of discipline, and political intervention. The research method used is normative juridical using secondary data through library research, and also an empirical juridical approach with primary data through field research. Primary data collection was carried out through in-depth interviews, observations, and document analysis. The research respondents consisted of Batam KSOP employees, related officials, and other parties related to discipline enforcement in the environment. The results of the study show that the effectiveness of disciplinary enforcement in KSOP Batam is still not optimal. Convoluted enforcement procedures, lack of employee understanding of the importance of discipline, and political intervention were the main obstacles found. In addition, limited human resources and facilities also hinder the effective discipline enforcement process. This study also found that efforts to simplify procedures, increase socialization and education, and strengthen transparent supervision can increase the effectiveness of disciplinary punishment enforcement. Suggestions include the need for bureaucratic reform to simplify discipline enforcement procedures, the implementation of training and education programs on an ongoing basis, and the establishment of an independent internal oversight unit. Additionally, it is important for governments to ensure that discipline law enforcement is free from political interference and supported by adequate resources. With these steps, it is hoped that the discipline of ASN at KSOP Batam can be improved, which will ultimately contribute to improving the quality of public services and the reputation of government agencies.

The Sea and Coast Guard Base (PLP) plays a vital role in maintaining maritime security and safety in Indonesia, especially in strategic waters such as the Riau Islands. However, the implementation of the PLP's authority in carrying out its duties at the Tanjung Uban Class II PLP Base has not run optimally. This study aims to analyze the authority of the PLP from a juridical and sociological perspective, as well as identify the obstacles faced and provide recommendations to overcome them. The research methods used are normative juridical and empirical sociology. The normative juridical method is used to analyze various laws and regulations that are the legal basis for the authority of the PLP, such as Law Number 17 of 2008 concerning Shipping, Regulation of the Minister of Transportation of the Republic of Indonesia Number PM 119 of 2021 concerning the Organization and Work Procedures of Marine and Coast Guard Bases, Decree of the Director General of Hubla Number 13/VIII/DV-05 of 2005 concerning the Working Area of Marine and Coast Guard Bases and the Decree of the Director General of Sea Transportation Number KP.867/DJPL/2020 concerning the Patrol of the Marine and Coast Guard Unit of the Directorate General of Sea Transportation. Empirical sociological methods are used to collect data through interviews and direct observations in the field to understand the implementation of PLP authority and the obstacles faced. The results of the study show that limited human resources and equipment, lack of coordination between agencies, inadequate infrastructure, and complex bureaucracy are the main obstacles in the implementation of PLP authority in the Tanjung Uban Class II PLP Base. In addition, the low legal awareness among the maritime community is also a significant challenge. Based on these findings, this study provides several suggestions, including increasing recruitment and training of personnel, procurement and maintenance of patrol boats and supporting equipment, the formation of an inter-agency coordination team, the construction of adequate port facilities, and socialization and education to increase public legal awareness. This research is expected to contribute to strengthening policies and strategies for the implementation of PLP authority, so as to be able to increase effectiveness and efficiency in maintaining maritime security and safety in Indonesian waters.

Forest and land fires are a serious problem that has a negative impact on the environment and the economy, especially in the Riau Islands region, including Bintan Regency. The background of this research is the high frequency of forest fires that cause ecosystem damage, air pollution, and significant economic losses. This study aims to analyze the forest and land fire prevention and law enforcement strategies that have been implemented and identify obstacles in their implementation. The research method used is qualitative with a case study approach. The data was collected through in-depth interviews with law enforcement officials, forestry officers, and local communities, as well as analysis of documents related to forest fires in Bintan over the past few years. In addition, questionnaires were also distributed to get a broader perspective on the effectiveness of existing strategies. The results of the study show that although there have been various prevention efforts such as routine patrols, socialization, and the installation of prohibition signs, the effectiveness is still not optimal. The main obstacles identified include limited resources, lack of community participation, difficulty in identifying perpetrators, hard-to-reach terrain, and pressure from certain parties. The lack of resources such as personnel and equipment, as well as the low level of public awareness and participation in forest fire prevention, are the main factors hindering the effectiveness of these strategies. In addition, pressure from landowners or influential parties often hinders firm and fair law enforcement. Suggestions for improving the effectiveness of prevention and enforcement strategies include increasing the budget and capacity of officers, the use of advanced technology for monitoring and investigation, and education and empowerment of local communities. In addition, there is a need for increased coordination between agencies and legal protection for officers who face pressure in carrying out their duties. With a comprehensive and inclusive approach, it is hoped that forest and land fires in Bintan can be minimized, so that a more sustainable environment and a stable economy can be realized

Kedai Kopi Abah is one of the SMEs that has good business development potensial in Blitar City because it has a strategic location in the middle of the busy center of Blitar City. However, there are challenge that must be faced by Kedai Kopi Abah namely that the use of social media as a digital marketing platform is still not optimal. This Community Service Program was conducted using training and socialization methods aimed directly at managers of Kedai Kopi Abah. This training and socialization activity takes the form of optimizing rebranding and strengthening digital marketing communications at Kedai Kopi Abah with the aim of improving the skills of Kedai Kopi Abah managers in producing interesting content on Instagram account. This training activity can attract a positive response from participants who attended the training and socialization on optimizing rebranding and strengthening digital marketing communication at Kedai Kopi Abah.

The abacus is a traditional calculating tool from Southeast Asia such as China, Korea, Taiwan and Japan. According to Chen (2009), it is said that the abacus existed in Babylonia and China around 2400 BC and 300 BC. In education in Indonesia in the 1990s the abacus began to enter the form of arithmetic courses, after 700 years of disappearance. The impact of the abacus is amazing, a kindergarten child who masters mathematics can calculate faster than a calculator. The abacus succeeded in attracting the attention of mothers with small children, who then enrolled their children in abacus arithmetic courses. This program is very appropriate for children aged kindergarten to elementary school. The conditions that occurred in RW 01, Gedong Village, the proposing team found that there were still many children who had difficulty using addition, subtraction operations, or using the abacus. Parents don't even understand how to use the abacus in calculating. Maybe this is because there are no parents to teach their children, because the majority of children in RW 01 are from the lower middle class. To overcome the problems mentioned above, the solution offered in this community service is to provide socialization on abacus arithmetic media to parents of children in the RW 01 Gedong Village environment, in order to optimize children's potential, including: increasing the ability to calculate faster, balancing the use of left and right brain and optimizing it to achieve a level of analytical thinking and correct analytical thinking, training concentration thinking power, helping children to master other subjects, developing imagination so that children's creativity develops, and getting used to numbers makes children not I'm afraid of exact lessons

The rapid era of technology plays an important role in driving new entrepreneurship. The aim of the community service activity to be conducted is to foster an entrepreneurial spirit and increase knowledge about the business model canvas, design thinking, business plan proposal, digital marketing, and marketplace. The community service activity will be held at SMKN 4 Denpasar. The participants are students of SMKN 4 Denpasar. The problem faced by the school is the lack of training activities related to entrepreneurship. The solution offered to the partners is to provide training to build an entrepreneurial spirit. The method used in this community service activity includes socialization or counseling, discussion, simulation, and application. The results of the community service activities that have been carried out are that the students of SMKN 4 Denpasar have knowledge and are able to create business concepts through the business model canvas, design thinking, business plan proposal, digital marketing, and marketplace.

Traffic accident law enforcement is a crucial element in efforts to improve justice and road safety in Indonesia. In the jurisdiction of the Tanjung Pinang Police, the problem of traffic accidents is a serious concern considering the high number of accidents that occur every year. This study aims to identify obstacles that hinder the optimization of traffic accident law enforcement and formulate effective solutions to overcome these obstacles. The research method used is a qualitative method with a case study approach. Data was collected through in-depth interviews with law enforcement officials, document analysis, and direct observation on the ground. Data analysis was carried out descriptively to understand the dynamics of traffic accident law enforcement in this region. The results of the study show that there are four main obstacles in traffic accident law enforcement at the Tanjung Pinang Police: limited human resources and equipment, lack of socialization and education about traffic safety, legal culture that has not been well formed in the community, and coordination between law enforcement agencies that is not optimal. Limited resources cause case handling to be less efficient, while the lack of socialization and education results in low public awareness of the importance of obeying traffic rules. In addition, the weak legal culture makes people reluctant to report accidents or provide information as witnesses. Poor coordination between the police, prosecutor's office, and the courts slows down the case resolution process. To overcome these obstacles, this study suggests increasing the allocation of resources and ongoing training for law enforcement officials, intensifying education and socialization programs on traffic safety to the public, applying a restorative justice approach to build public trust in the law, as well as the formation of joint working teams and the use of integrated information systems to improve coordination between institutions. With these steps, it is hoped that traffic accident law enforcement can run more effectively and efficiently, so that justice and road safety in Tanjung Pinang can be achieved.  

Surabaya, a city with high population density in East Java, faces challenges in managing land for reforestation. To address this issue, the Surabaya Green and Clean (SGC) Program was introduced, focusing on greening and waste management. One of the proposed solutions is hydroponics, a soilless farming method that can be applied on limited land. On July 28, 2024, community service activities were carried out in Kalijudan Village, Mulyorejo District, Surabaya City, to introduce and increase public knowledge about hydroponics. This activity involved socialization and practical hydroponic planting with the participation of 25 residents. The program consisted of preparation stages, socialization, planting practices, and report preparation. Socialization included exposure to hydroponic theory and practical demonstrations, while each participant received tools and materials for home experiments. The planting method with rockwool has proven effective in supporting plant growth, while the distributed eco-enzyme provided dual benefits by increasing plant growth and reducing household waste. This program successfully introduced hydroponic technology and increased awareness of sustainable urban agriculture. Hopefully, this activity will be the first step in developing hydroponics and creating a greener environment in Surabaya.

Law enforcement against the Self-Interest Terminal (TUKS) in Tanjung Pinang City is an important issue in the context of shipping safety and environmental protection. The background of this research is based on various violations that occur in the field, such as lack of facility maintenance, non-fulfillment of safety standards, and environmental pollution, which shows the absence of suboptimal law enforcement by the Tanjung Pinang Class II Port Authority (KSOP). The purpose of this study is to assist the legal arrangements that regulate TUKS, identify obstacles in law enforcement, and provide suggestions to overcome these obstacles to improve the effectiveness of law enforcement. The research method used is a normative juridical approach with an analysis of applicable laws and regulations, including Law No. 17 of 2008 concerning Shipping, Law No. 32 of 2014 concerning Marine Affairs, and Regulation of the Minister of Transportation Number PM 51 of 2011. In addition, an empirical juridical approach is carried out by interviews and observations to obtain empirical data on the application of law enforcement. The results of the study show that law enforcement by KSOP Class II Tanjung Pinang faces several significant obstacles, such as limited human resources and facilities, lack of coordination between agencies, complicated bureaucratic related procedures, and low awareness and compliance of companies with applicable regulations. These obstacles result in the supervision and enforcement of violations in TUKS not running effectively. To overcome these obstacles, this study suggests several strategic steps. First, increase the capacity and resources of KSOP by increasing protected labor and providing modern equipment. Second, strengthen coordination between agencies through the formation of special forums or committees and the implementation of bureaucratic procedures to accelerate the handling of violations. Third, increasing the awareness and presence of the company through socialization and education programs and involving the public in reporting violations. For this reason, it is recommended to increase the allocation of resources, strengthen coordination between related agencies through the formation of forums or special committees, the community, especially companies that operate TUKS, must actively participate in socialization and education programs organized by KSOP Class II Tanjungpinang and the government and for the Civil Servant Investigator Position to be included in the Position Map within the Technical Implementation Unit of the Directorate General of Sea Transportation of the Ministry Transportation at KSOP Class II Tanjungpnang.    

This study aims to analyze the effect of tax incentive policies on taxpayer compliance at SMK Muhammadiyah 08 Medan, especially in the Micro, Small, and Medium Enterprises (MSMEs) sector. MSMEs have an important role in the national economy, but tax compliance is still a major challenge. The government through the Regulation of the Minister of Finance (PMK) Number 44 / PMK.03 / 2021 provides tax incentives in the form of final Income Tax (PPh) payments PP 23 for MSMEs during the Covid-19 pandemic, with the aim of easing the burden on business actors and increasing tax compliance. However, the implementation of this policy still faces obstacles, such as low taxpayer understanding of tax incentives and the tax digitalization process. This study uses a qualitative descriptive method with data collection through interviews, observations, and analysis of related documents. The focus of the study is directed at the effectiveness of tax incentive policies and the implementation of tax digitalization on increasing MSME taxpayer compliance at SMK Muhammadiyah 08 Medan. The results of the study show that although tax incentives provide significant benefits for taxpayers, many MSME actors have not utilized them optimally due to the lack of socialization and understanding of this policy. In addition, the implementation of tax digitalization helps simplify the process of reporting and paying taxes, but MSMEs still face technical obstacles such as access to technology and digital knowledge. This study concludes that strengthening policy socialization, tax training, and increasing access to technology for MSMEs is needed to support the effectiveness of tax incentives and tax digitalization in increasing taxpayer compliance. These findings can be a basis for the government to improve tax policies that are oriented towards MSMEs.

Where advances in digital science and technology make various demands for creativity and innovation must always be developed, as is done by teachers and teaching staff at SD Al Irsyad Islamiyyah 02 Purwokerto. The essence of education is the teaching and learning process. The better the teaching and learning process is implemented, the better the quality of education will be. The problem experienced by SD Al Irsyad Islamiyyah 02 Purwokerto is that students often play with gadgets without clear directions for their use and are not monitored properly. In this service activity, the team socializes the use of gadgets among students in response to the development of games which result in dependency for their users. It is hoped that students will have the awareness to reduce their use of gadgets or at least be able to make good use of them through applications and games that have educational value. Flow of program implementation from Preparation Stage, Socialization Stage, Evaluation Stage and Mentoring Stage. The conclusion of this program is an increase in students' understanding of using gadgets wisely from 60% to 90%, with an increase in student participation from 30% to 80%. The follow-up to this activity includes further mentoring sessions and integration of learning with the use of gadgets by teachers.