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This extension activity was conducted for Karang Taruna Kadipiro Village, Banjarsari Sub-District, Surakarta City. The outcomes of this activity are: cheap participants' knowledge of the concept of entrepreneurship so that they have the right knowledge; benefit participants' insights on how to start a business and choose the right type of business; benefit participants' insights about possible business failures and ways to enter and resolve business failures. This activity is carried out with the following stages: Selection of participants to the community service, namely the board and members of Karang Taruna; Submission of lecture materials, with a view to fostering an entrepreneurial spirit; Implementation of evaluation Evaluation is done by: before counseling conducted a question-answer to know each participant's initial knowledge about entrepreneurship special techniques or how to start a business. After the counseling finished the question and answer again about the same material. By comparing the results of answers that have been done, it will be known whether there is an increase in knowledge about the entrepreneurship and scope. Keywords: Counseling, entrepreneurship, management

Tujuan dari penelitian ini adalah mengetahui implementasi Model Pembelajaran Kooperatif Tipe STAD untuk meningkatkan aktivitas dan hasil belajar PKn Siswa kelas V semester II SD Muhammadiyah 2 Denpasar. Subjek penelitian ini adalah siswa kelas V SD Muhamadiyah sebanyak 30 orang. Data yang dianalisis menggunakan deskriptif kuantitatif untuk menunjukan rata–rata skor aktivitas, hasil belajar, dan kriteria ketuntasan yang digambarkan dalam bentuk grafik poligon. Hasil penelitian ini menunjukan bahwa implementasi Model Pembelajaran Kooperatif Tipe STAD efektif untuk meningkatkan aktivitas dan hasil belajar PKn. Hal ini ditunjukan dengan peningkatan skor nilai dalam aktivitas dan hasil belajar yang dicapai oleh siswa pada tiap–tiap siklus, pada siklus I rata-rata hasil belajar PKn sebesar 67 dan aktivitas sebesar 46,3 serta ketuntasan belajar siswa sebesar 37% meningkat pada siklus II dimana hasil belajar PKn mencapai 76,3 dan aktivitas sebesar 61 serta ketuntasan belajar siswa sebesar 70%. Pada siklus III terjadi peningkatan rata-rata hasil belajar PKn sebesar 83 dan aktivitas sebesar 82 termasuk kategori sangat tinggi serta ketuntasan belajar siswa mencapai 100%.   The purpose of this study: Implementation Cooperative Instruction Model, STAD Type to Improve (1)The Activity and (2)Learning Achievement on Civilization Study  for the fifth Grade Students at Second Semester in Muhammadiyah 2nd Primary School, Denpasar. The population of this study was 30 students . The data was analyzed by using descriptive statistic by finding the mean scores of activity, learning achievement, and students passing grade criteria which was continued by drawing those all into a polygon graphic. The result was Implementation Cooperative Instruction Model, STAD Type is effective to improve the activity and learning achievement of civilization study. This was shown by the improvement of the student mean scores on activity and learning achievement achieved by the students in each cycle where in cycle I it was rate of Learning Achievement on Civilization Study is 67,  the activity is 46,3, and result of learning achievement is 37%. On cycle II, it increased into 76,3 of learning Achievement, the activity is 61 and the result of learning achievement is 70%.However, in cycle III, it increased into 83 of learning Achievement, the activity is 82 and the result of learning achievement is 100%.

The flavor program can align management interests with company owners, in addition it is expected to improve the performance of agents that will be reflected in the quality of corporate profits. Companies that implement the program. Have, employees, management, and executives, with their prisipals. Employees will also enjoy such results. With so risky that the company can continue to be minimized. Investor and creditor confidence will ensure their funds will make the company's capital cost decrease. The data in this study is obtained from the Indonesia Stock Exchange.19 The sample of companies implementing the MCC program during 2008 to 2014. The amount of observation that during that period was 60 observations, this is because the implementation period of each company MCC is different. Testing this research hypothesis using path analysis test using SmartPLS 2.0 M3 software. The empirical results of this study indicate the presence of PKS is also significantly positive and significant to the cost of corporate equity. Profit quality is proxied by significant discretionary accruals and significant to the cost of equity. The MCC does not reflect on the costs to be paid. There is no effect between the cost of the MCC on the cost of the company's capital. Keywords: share ownershop program, profit quality, cos of equity

This community service activity is motivated by the importance of Strengthening digital communication capacity within environmental communities to support the sustainability of community-based environmental conservation movements. The MAT PECI Community (Indonesian Community for Ciliwung Care) as an active partner in conservation and education along the Ciliwung River still faces limitations in managing digital organizational communication, particularly in documentation, publication, and social media optimization aspects. This activity aims to enhance the capacity of community members in utilizing digital media as a means of communication, education, and environmental advocacy. The method used is Participatory Action Research with a participatory approach that involves the community actively from problem identification, planning, implementation, to evaluation. The program includes digital communication training, mentoring in social media content creation, basic photography and videography training, and the development of community digital publication strategies. The results show an increase in members’ understanding and skills in using social media, behavioral changes toward more structured documentation, greater awareness of the importance of digital communication, and the formation of a more directed organizational communication system. The findings indicate that strengthening community-based digital communication is effective in social empowerment and supports the sustainability of environmental conservation movements.

 Children in orphanages represent a vulnerable group requiring special attention in emotional, social, and moral aspects. This study aims to implement students' social care values through the narasi Project (narasi aksi rasa asih dan inspirasi) at the Sunan Kalijaga Orphanage, Malang. The method employed was a social action approach integrated into the Civic Education course. The activity was conducted on March 10, 2026, involving eight foster children as the target partners. The program comprised a prophetic storytelling session as a character education medium, canvas painting and clay workshops to foster creativity, an ice-breaking session, congregational Maghrib prayers, iftar together, and symbolic cash donation handover. The results indicated that the or orphaned children responded enthusiastically to all activities, particularly the storytelling and creative sessions, reflecting improvements in self-expression, social interaction, and moral values. For the students, this project demonstrably enhanced empathy and social responsibility. Flexibility and adaptability in program implementation were identified as key success factors. In conclusion, the synergy of character education, creativity, and social action can create an inclusive and meaningful learning environment while strengthening civic values among university students.

 Children in orphanages represent a vulnerable group requiring special attention in emotional, social, and moral aspects. This study aims to implement students' social care values through the narasi Project (narasi aksi rasa asih dan inspirasi) at the Sunan Kalijaga Orphanage, Malang. The method employed was a social action approach integrated into the Civic Education course. The activity was conducted on March 10, 2026, involving eight foster children as the target partners. The program comprised a prophetic storytelling session as a character education medium, canvas painting and clay workshops to foster creativity, an ice-breaking session, congregational Maghrib prayers, iftar together, and symbolic cash donation handover. The results indicated that the or orphaned children responded enthusiastically to all activities, particularly the storytelling and creative sessions, reflecting improvements in self-expression, social interaction, and moral values. For the students, this project demonstrably enhanced empathy and social responsibility. Flexibility and adaptability in program implementation were identified as key success factors. In conclusion, the synergy of character education, creativity, and social action can create an inclusive and meaningful learning environment while strengthening civic values among university students.

Debt Policy is policy to decision finance is a policy in determining the company’s funds are sourced from external. Managers must determine the exact proportion of debt with due regard to the risks of the debt. The purpose of this research is to explore how the influence free cash flow, growth of the company, dividend policy and firm size toward the debt policy. Population in this study are all companies listed on the indonesia stock exchange year 2013 obtained 137 company. This research used purposive sampling method. The analysis show that they have one variable is dividend policy has positive influence to debt policy. As for the other three variables independent are free cash flow, growth of the company, and firm size that insignificant influence to debt policy. The conclusions of this study proved that the dividend policy can improve the company’s debt policy. Suggestion for future research to use an independent commissioner and the implementation of good corporate governance to supervise the activities of the company and improve its performance. Keywords: Free cash flow, debt policy, dividend policy, firm size, growth of the company

The rapid economic and business development affects business actors to enhance their awareness to manage the businessby implementing Good Corporate Governance (GCG). The implementation is aimed to avoid deceitfulness that endangerscompany’s assets. GCG becomes a key of success for a company to grow and earn profit in a long term, so it can winglobal competitiveness. The implementation of GCG in BUMN is not easy. So, it needs more independent and professionalmanagement to do its tasks. The role of independent internal auditors is important in implementing GCG. The internalaudits are required to provide information on sufficiency and affectivity of company’s internal control. An internal auditormust be one who has competency in finance because his role is to watch managerial activities. Besides knowledge onauditing, an auditor is expected to have knowledge on audited substance. Therefore, the competency of internal auditorsare needed to bridge the needs of Commissioner Board on auditing roles and internal controls with constraints absorptionof technical problems in accounting, auditing, and internal control. The result of this research showed that most BUMNs inbanking sector in Central Java have implemented GCG. The internal audits are in line with Commissioner Board, if so theBoard makes mistakes, it will be easily detected.Key Word : Internal audit, Good Corporate Government

Lecturer certification is a process and forms of recognition of a faculty member associated with qualification, competenceand contribution that deserve to be called a professional lecturer. This study aims to empirically examine the effect ofcertification on faculty members in the perspective of performance measurement systems to psychological empowermentand mental model building and subsequent impact on the performance of the lecturer. The research model was built on thebasis of goal setting theory. We collected data using a mail survey on lecturers who have been certified in the province ofSouth Sulawesi, Indonesia. The selection of respondents was based on the consideration that the respondent hasexperienced the whole certification process and have benefited directly and carry out the legal consequences of thecertification. Data analysis was conducted using structural equation modeling. The results showed that the measurementsystem on lecturers certification have both positive and significant relationship to the dimensions of psychologicalempowerment and the mental models. Further more, mental models have positive and significant influence on theperformance of the lecturer. Similarly, the dimensions of psychological empowerment were positively related to managerialperformance, but only the dimension of meaning tha thave a significant effect. The research findings reveal importance ofbehavioral aspects in deciding lecturer certification systems during the certification process and the implementation.Further more, this paper contributes to the literature on lecturer certification, performance measurement systems, andmental models.Keywords: lecturer certification, performance measurement systems, mental model, and psychological empowerment,lecturers’ performance

Kamus data PREMIS (Preservation Metadata: Implementation Strategies) merupakan sumber daya praktis untuk mengeimplementasikan preservasi metadata dalam sistem pelestarian secara dijital. Kamus data mendefinisikan pelestarian metadata yang mendukung keberlangsungan hidup, kemampuan, pengertian, keaslian, dan identitas objek digital dalam konteks pelestarian; menggambarkan informasi yang paling banyak diperlukan untuk mengetahui pelestarian material dijital dalam jangka panjangMotif Hias di Indonesia sangat beragam, macam-macam motif hias ini sering ditemukan pada karya seni kriya yang di ciptakan di wilayah nusantara. Gaya motif hias yang berkembang saat ini ada yang sudah dipengaruhi oleh desain kontenporer/ modern maupun ada juga yang masih mempertahankan dan mengenbangkan dari desain klasik/tradisional.Standarisasi dokumentasi dijital berfungsi sebagai standar acuan pada saat membuat dijitalisasi dokumen warisan budaya batik baik yang bersifat budaya fisik dan nonfisik untuk kebutuhan penyimpanan serta penggunaan bagi kebutuhan penelitian, pendidikan, restorasi dan pelestarian batik sebagai warisan budaya.Batik tulis Padasan merupakan batik yang dikembangkan dari motif ragam tradisional

Research on Hadamard matrices has been doing since 156 years ago and still attracts many researchers around the world. One of the possible reasons is that research in this area has strong relationship with many other areas, so applications related to it are numerous. This is a preliminary research in Hadamard matrices computation, especially in skew-Hadamard calculation. The aim is to implement parallel programming paradigm into several computers so that they can do action together as a parallel computer. To do this research, we used prototyping model process to develop the software, and then we analyzed the calculation result. Our research outcomes are both the prototype software and also the calculation results. Thanks to the Directorate General of Higher Education of Republic Indonesia (DIKTI) who gives us the funding to do this research by PDP scheme 2013.

The objective of this paper is to discourse critical paradigm to respond economic globalization, especially in higher education liberalization.  Higher Education liberalization is employed by World Trade Organization (WTO), firstly  is introduced concept of higher education corporatization. Corporatization is one of implementation strategy of New Public Management (NPM) in public sector.  This paper based on results of case study in one of Perguruan Tinggi Negeri Badan Layanan Umum (PTN BLU). PTN BLU is an example of NMP implementation. NPM is campaigned by International Institution such as World Bank (WB) and Internationally Monetary Fund (IMF). WB, IMF, and WTO use accounting as  a surveillance system. In  Habermas’s Critical Theory perspective,  higher education corporatization is lifeworld moneterization, with accounting as steering media. The effects of that are social pathologies, they are loss of meaning, anomie, and psychopathology. Loss of  meaning in higher education as a knowledge development institution, that dedicate to humanism has transform a corporate, that produce knowledge based economy (KBE) according to market demand.  Losses of academician identities, psychological disease are other examples of social pathologies. Keywords: Habermas, corporatization,  lifeworld, BLU, social pathology

Bank Indonesia, together with the financial accounting standards boardissued financial standards governing the allowance for credit losses dueto the enactment of the international financial standards IFRS.Provision for credit losses is very important for banks to be able to copewith the risk of losses incurred due to the failure of the bank disbursedloan repayments. Banking indirectly still have a dilemma with theapplication of IAS 50 on financial instruments presentation of IAS 55and IAS 60 regarding measurement of the disclosure. These applicationshave benefits in addition to the problems in the implementation.

This research aims to clarify how the implementation of social audits in Corporate Social Responsibility. Object of research is at PT Apac Inti Corpora Bawen Semarang. The data were collected by interview and documentation techniques. The results showed that social audit is a part of the company's strategy phases to be done. Social audit conducted in the form of obtaining such certification  ISO 9001, ISO 14001 and PROPER Kementerian Lingkungan Hidup. Social audit was conducted by stakeholders outside the company, it is important to assess whether the activities carried out by the company has been in the interest of all stakeholders. Key words: Social Audit, Corporate Social Responsibility

This article will discuss about the new Bank Indonesia Regulation Number 13/28/DPPNP. This regulation contains about Anti-Fraud policy that to be set for commercial banks in Indonesia. The discussion includes a discussion of the rules related to the strategies that will be applied to the implementation of the Regulation of Bank Indonesia as well as examples of the application of Anti-Fraud policy that existing in other countries to be used as comparative data. The purpose of this article is to provide a better understanding of this rule, so in this article will more talking about the form of exposure rule and its other issues related to this topic. Key words: Anti Fraud Policy

Abstract :   The change of paradigm on local government implementation from   centralized government system to decentralized one and the centralization of authority on center government and local one (executive) to power sharing between the executive and local legislative should be followed up by changing of management of local government. The management of local government should have a change of value of which the previous of management executed by internal interest orientation of government organization toward an external one attached by the improvement of service and delegation of a part government service-duty to public one as well, so that the law enforcement authority must be cooperated to realize the justice and welfare of local autonomy era. Keyword : equity and democratization of law

Abstract:Law sanctions in taxation consist of administrative and penal sanction. However, administrative one is preferred in its implementation. It is because of its more advantage in term of time and the penal money goes to state cash. The disadvantageous is it does not give up giving to its doers and who will do it. Keywords: tax, administrative and penal sanction.

Abstrct  :  The purpose of law enforcement is often faced with the exam in its implementation, especially related regulations in it are still in debate   and proving to be deepening as well as actors who have a high resistance Key  words : Examination of law enforcement, Crime morality

In order to send data or information  processed by using cryptography people can use XML(eXtensible Markup Language). XML data are general texts file which consist of several different tagswhich are defined by the XML document maker. In this research, the XML data were processed by usingPassword Based Encryption cryptography. This method consists of encryption and decryption meant toalter plaintext into chipertext which in turn creates chipertext from plaintext by using password key.²The implementation of the program in this research is a prototype of Hospital’s web facilitated withencyption menus and decryption data which are meant to protect the saved data which are in turn accessedand processed by authorized people. The implementation of the program is built as a web application withJava Server Page (JSP) in NetBeans 6.0 with Password Based Encryption cryptography provided by JavaCryptography Extension (JCE).

Real-time video and image processing is used in a wide variety of applications from video surveillance and traffic management to medical imaging applications. This paper presents the implementation of an canny edge-detection using in realtime video from camera. The Canny algorithm uses an optimal edge detector based on a set of criteria which include finding the most edges by minimizing the error rate, marking edges as closely as possible to the actual edges to maximize localization, and marking edges only once when a single edge exists for minimal response.