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The digital era and the development of information technology have brought significant changes in the world of education, encouraging the adaptation of learning and guidance methods in a more flexible and efficient direction. One of the relevant and widely used platforms in the context of distance learning is Google Classroom. This PKM implementation method uses an interactive training and mentoring approach involving supervisors and students. Google Classroom optimization changes the paradigm of thesis guidance to a more structured, transparent, and adaptive process to the needs of the digital era. By making the most of its features, the quality and efficiency of the mentoring process can be significantly improved. In addition, the use of Google Classroom allows documentation of the guidance process to be carried out systematically, making it easier to monitor thesis progress and communication between lecturers and students. However, there are a number of challenges, especially related to limited access to technology, digital literacy, and limited direct interaction. Effective solutions include digital literacy training, the provision of additional communication channels, the use of features in a structured manner, and increased technology support so that the mentoring process

Based on observation data, it can be seen that science learning in elementary schools still does not improve student learning outcomes. This is because the learning is still teacher-centered or learning that is centered on the teacher (the teacher is active while the students are passive) and the use of learning media is still lacking. This can cause the impression of boring learning and can result in low student motivation which has an impact on student learning outcomes in learning. Therefore, a study was conducted on the use of role-playing tools in improving science learning outcomes about the motion of objects and energy. The purpose of this study was to improve science learning outcomes about the motion of objects and energy by using teaching aids. This study used classroom action research (CAR). The research subjects were grade III students of SD Negeri 06 Dobo, Aru Islands Regency, Maluku. The results of the study showed that the use of role-playing tools can increase (1) student activity in learning, (2) increase teacher activity, (3) Improve student learning outcomes in science learning about the motion of objects and energy. Based on the results of the study, it can be concluded that the use of teaching aids can improve student learning outcomes in science learning about the motion of objects and energy. Suggestions that can be given in this study are that student learning outcomes can be improved through other learning methods and media.

This study aims to analyze the change in word choice in Indonesian children's songs from the classical to modern times as a reflection of the shift in the social environment in the digital era. This study uses a descriptive qualitative approach with a content analysis method on eight children's songs, consisting of four classic songs by A. T. Mahmud and four popular modern songs on digital platforms such as YouTube. The results showed that classical songs highlight concrete and local vocabulary that describe children's closeness to nature, family, and moral values, while modern songs are dominated by global, repetitive, and phonetic vocabulary that reflect the influence of globalization and the digital lifestyle of today's children. In addition, modern songs tend to contain simple expressions that are easy to remember, but have minimal educational value compared to classical songs that are more loaded with moral messages. This shift shows that the language in children's songs not only serves as a medium of entertainment, but also reflects the changing social and cultural values of Indonesian society. Therefore, the study of children's song language is important to understand the dynamics of popular cultural development that affects the process of character formation of the younger generation.

This study has two main objectives, namely (1) to identify various difficulties experienced by students in reading activities in class III of MI Al-Barokah, and (2) to analyze the application of puzzle media as an alternative solution to overcome these difficulties. The research approach used is qualitative with a case study method. Data collection was carried out through observation, interviews, and documentation of teaching and learning activities. Data analysis followed the Miles and Huberman model, which includes the stages of data collection, data presentation, and conclusion drawing. The results showed that third-grade students at MI Al-Barokah still faced various obstacles in reading, including spelling letters one by one, needing the teacher's help when pronouncing words, difficulty distinguishing certain letters, often repeating words or sentences, and not being able to read fluently overall. The use of puzzle media proved to be effective in helping teachers overcome these problems. The use of this media was also able to increase student activity, foster a spirit of learning, and foster their interest in reading activities in the third grade at MI Al-Barokah.

This study aims to determine the accounting treatment for fixed assets at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province, and to determine whether the accounting treatment for fixed assets at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province, complies with PSAP No. 07 concerning Fixed Asset Accounting. This study used a qualitative descriptive research method, using triangulation (a combination of observation, interviews, and documentation) as data collection techniques at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province. The results of this study indicate that the accounting treatment for fixed assets at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province, in terms of classification, recognition, measurement, cost components, post-acquisition expenditures, depreciation, retirement, and disposal, complies with PSAP No. 07 concerning Fixed Asset Accounting. Disclosure of fixed assets regarding the reconciliation of the recorded amount at the beginning and end of the period and depreciation information including the depreciation value, gross recorded value and accumulated depreciation at the beginning and end of the period is in accordance with PSAP Number 07 of 2010 concerning Fixed Asset Accounting. However, for the basic information on the valuation used to determine the recorded value, depreciation information in the form of the depreciation method used and the useful life or depreciation rate used is not in accordance with PSAP Number 07 of 2010 concerning Fixed Asset Accounting.

This study aims to explain the level of student interest and various aspects that influence their interest in reading poetry among students of the Department of Indonesian Language and Literature Education, Lambung Mangkurat University (ULM) class of 2024. The research focuses on how students interpret poetry, factors that encourage and inhibit reading interest, and the role of the academic environment in shaping literary appreciation, especially poetry. This study uses a descriptive qualitative approach through interviews and documentation to gain an in-depth understanding of students' experiences, views, and habits in reading poetry. The results show that students' interest in poetry is in the moderate category. Some students consider poetry to be beautiful and meaningful works, thus helping them to reflect on themselves and increase their interest in reading. However, others find it difficult to understand the implied meaning in poetry and consider poetry a complicated and less interesting genre. Factors that encourage interest in reading poetry include the active role of lecturers in presenting interesting poetry material, campus literary activities such as poetry readings and competitions, and the existence of student communities that focus on writing and literary appreciation. Meanwhile, obstacles found include limited literacy facilities such as reading rooms and poetry book collections, low student personal motivation, and the dominance of digital media which is more practical and entertaining than printed literary works. This research emphasizes the importance of creative learning strategies and support for campus activities to revitalize the culture of reading poetry so that literary appreciation can develop more optimally.

Fifth grade students' consistently poor reading comprehension abilities, which impeded their overall academic development and participation in language acquisition, served as the driving force for this study. Using a comic assisted problem based learning (PBL) model, the study, which involved 39 students at SDN Purwamekar, aimed to improve learning activities in order to increase teacher and student participation and, eventually, improve fifth grade students' reading comprehension skills. By using comic strips to illustrate issues, this creative method made learning more engaging and accessible for younger students. In order to enable iterative improvements, the study was conducted over two cycles using classroom action research technique. Only 25% of students (eight people) successfully completed the learning objectives in the first cycle, according to preliminary findings, while 75% (24 students) failed, suggesting difficulties with student motivation and comprehension. This led to changes like improving comic material and fostering more cooperative conversations. Significant progress was seen by the second cycle, with 30 students meeting the completion criteria and only four falling short of the objectives, indicating improved engagement and skill growth. In conclusion, the comic assisted PBL model effectively boosted reading comprehension skills among fifth grade students. The research underscores the value of integrating visual aids and problem solving in education, offering practical insights for teachers to create more dynamic classrooms. Nonetheless, factors like time constraints and resource availability warrant further exploration to ensure sustainable implementation in diverse educational settings.

This research aims to examine the effect of profit optimization on market reaction and the mediating role of tax avoidance in this relationship among insurance sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. Profit optimization is proxied by Return on Assets, market reaction by stock returns, and tax avoidance by the Effective Tax Rate. This research employs a quantitative approach using secondary data obtained from the financial statements of 17 insurance sub-sector companies, with a final sample of 10 companies selected through purposive sampling. Data analysis was conducted using classical assumption tests, multiple linear regression, and path analysis. The results indicate that profit optimization has a positive and significant effect on tax avoidance. However, tax avoidance does not influence market reaction, and profit optimization also does not have a direct effect on market reaction. Furthermore, tax avoidance is able to mediate the effect of profit optimization on market reaction. This study contributes to a deeper understanding of how earnings information quality, taxation strategies, and investor responses interact in shaping capital market dynamics within the insurance industry. The findings also provide a foundation for future research to explore external factors that may influence these relationships, offering additional academic value for strengthening subsequent studies.

Poverty remains a central issue in regional development, particularly in areas with pronounced economic disparities such as South Sumatra Province. This study aims to examine the effect of Gross Regional Domestic Product (GRDP) on the poverty rate across regencies and cities in South Sumatra during the period 2020–2024. A quantitative research approach was employed using panel data regression analysis, supported by descriptive statistics and classical assumption tests. The empirical findings indicate that GRDP has a negative and statistically significant effect on poverty, suggesting that an increase in regional economic capacity contributes to reducing poverty levels. However, the relatively small coefficient signifies that economic growth has not been fully inclusive and is influenced by the structural characteristics of each region. The Fixed Effect Model was identified as the most appropriate specification, highlighting the existence of heterogeneity across districts that shapes the relationship between GRDP and poverty. These results underscore the need for development strategies that not only promote economic growth but also ensure an equitable distribution of its benefits through the reinforcement of labor-intensive sectors, enhancement of human capital, and strengthening of local economic structures. The study provides valuable insights for regional policymakers in designing more effective and sustainable poverty alleviation strategies.

This study aims to analyze the effect of welfare inequality on poverty levels on the island of Sumatra. Welfare inequality is measured using the Gini Index, while poverty levels are measured by the percentage of the poor population at the provincial level. This study uses a quantitative method with a panel data approach covering ten provinces on the island of Sumatra during the period 2020–2024. The analytical techniques used include panel data regression with fixed and random effects models, as well as classical assumption testing to ensure model validity. The results show that welfare inequality has a positive and significant effect on poverty levels, meaning that increasing inequality in income distribution tends to increase the number of poor people. This finding indicates that uneven economic growth can worsen the welfare of the community, especially low-income groups. Therefore, more inclusive and sustainable development policies are needed, particularly in increasing equitable access to education, health services, and productive employment opportunities to reduce inequality and poverty levels on the island of Sumatra.

This community service program was implemented to address the problem of the low quality of students' Quran reading at TPQ Al-Litfilah Nur, Situhiang Village, which was caused by the lack of implementation of a structured and sustainable tahsin learning method. This activity aims to improve students' Quran reading skills through training and mentoring using the Tilawati method combined with the Asset-Based Community Development (ABCD) approach, so that the potential and resources of the community can be optimized. The program was implemented in stages, including mapping the initial conditions of students' and teachers' abilities, training TPQ teachers on the principles and techniques of the Tilawati method, mentoring the learning process in a classical and individual manner, and evaluating the development of students' reading skills. The results of the activity showed a significant increase in the accuracy of makhraj, the application of basic tajwid, and the fluency of students' Quran reading. In addition, TPQ teachers experienced an increase in pedagogical competence and were able to apply the Tilawati method independently in teaching and learning activities. These findings indicate that strengthening community assets through targeted and participatory training can create meaningful and sustainable changes in improving the quality of Qur'an learning at the TPQ level.

This community service activity aims to assist the Ibu Jum Tempe Home Industry MSME in Bandar Lampung in implementing the process costing method as a more accurate, measurable, and efficient production cost calculation system. To date, MSMEs still use simple cost recording without a clear separation between raw material costs, labor, and factory overhead, so that product selling prices often do not reflect actual production costs. To address this problem, this activity was carried out through several stages, namely interviews to explore MSME needs and problems, production process observations, socialization regarding the importance of cost accounting systems, and direct training in the preparation and implementation of process costing. The results of the activity showed an increase in MSME owners' understanding of cost classification, unit cost calculations, and the preparation of production cost reports. After the process costing method was implemented, MSMEs were able to calculate costs more systematically and consistently, thus being able to determine more appropriate and competitive selling prices. In addition, the implementation of this method also contributed to increased cost management efficiency, transparency of financial information, and the managerial ability of business actors in making more appropriate decisions related to cost planning and control.

This study aims to analyze the effect of taxpayer compliance and taxpayer awareness on the obligation to pay individual income taxes in Tasikmadu District. Taxes are the primary source of state revenue; therefore, compliance and awareness play a crucial role in optimizing tax collection. However, the compliance level of individual taxpayers in Tasikmadu District remains suboptimal, as many taxpayers have not fulfilled their obligations accurately and on time. This research employed a quantitative approach with a survey method. The population consisted of individual taxpayers registered in Tasikmadu District, and a total of 400 respondents were selected using Slovin’s formula. Data were collected through questionnaires with a Likert scale and analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis with the assistance of statistical software. The results indicate that taxpayer compliance has a positive and significant effect on the obligation to pay taxes. Taxpayer awareness also shows a positive and significant effect. Simultaneously, compliance and awareness significantly influence individual tax obligations in Tasikmadu District. The adjusted R² value of 0.420 demonstrates that these two variables explain 42.0% of the variation in tax obligations, while the remaining 58.0% is influenced by other factors not examined in this study. Based on these findings, it is recommended that the Directorate General of Taxes improve tax education and socialization programs, as well as expand the use of technology-based tax services to strengthen taxpayer compliance and awareness. Strengthening these aspects is expected to enhance tax revenue optimization and support sustainable national development.

This community service activity aims to improve positive communication skills and foster self-confidence in students at Antasan Besar 7 Elementary School, Banjarmasin. The background to this activity is the results of observations showing that some students still have low communication skills and lack of self-confidence, characterized by shyness, nervousness, and reluctance to speak in public. The training was conducted by students of Lambung Mangkurat University on September 17, 2025, involving 16 fifth-grade students. The implementation method included preparation, interactive training, role-playing, speaking simulations in front of the class, and evaluation through pre-post observation and questionnaires. The training materials included understanding positive communication, the use of polite language, emotional control, eye contact, and facial expressions, as well as self-confidence-building exercises through the activities "Dare to Speak" and "Introduce Myself". The evaluation results showed an increase in students' average scores in the aspects of participation, positive attitudes, and courage to speak in front of the class after participating in the training. This activity has proven effective in helping students develop interpersonal communication skills and strengthen self-confidence, as well as having a positive impact on a more supportive learning atmosphere in the elementary school environment.

This study aims to analyze the influence of internal control systems and transparency on the accountability of village financial management. This type of research is quantitative and descriptive, using primary and secondary data. Data were collected using questionnaires and literature studies. The population was the Tanjung Datuk community and village officials, Siak Kecil sub-district, Bengkalis district, Riau. The sampling technique used was accidental sampling, with Yamane sample measurements, so the number of samples obtained was 237 people. The data analysis technique used multiple linear regressions with validity, reliability, classical assumptions and hypothesis testing using SPSS software. The results of this study indicate that the internal control system has a positive effect on the accountability of village financial management. However, transparency does not affect the accountability of village financial management. This study provides theoretical implications, especially in completing the theory regarding the influence of the internal control system on accountability and support for the theory of stewardship and legitimacy. This study can then be a reference for the village government in maintaining and improving the accountability of village financial management in implementing the internal control system.

This community service activity aimed to socialize time management materials to sixth-grade elementary school students in order to improve their learning skills, productivity, and sense of responsibility during their educational process. The activity was conducted at SDN Inti Sungai Miai 11, Banjarmasin, on September 19, 2025, with 34 student participants consisting of 17 boys and 17 girls from combined classes VI A and VI B. The method used was an interactive socialization approach that began with a pre-test and ended with a post-test using questionnaires to measure changes in students’ understanding and attitudes, followed by the delivery of materials, question-and-answer sessions, active discussions, and a brief practice of preparing a daily study schedule with a student representative. Quantitative results showed an increase in the average score of students’ understanding from 2.43 to 2.48, with a difference of 0.05, particularly in the indicator of ability to create a daily schedule, which increased by 0.29. In addition, qualitative results indicated an increase in students’ awareness and behavioral changes in managing their time more regularly during school activities. This activity had a positive impact on fostering students’ discipline and responsibility, and it is recommended that time management activities be integrated sustainably into school learning programs and curriculum.

This community service program aims to enhance the smart communication skills of young learners at SD Muhammadiyah 5 and 11 Banjarmasin through structured educational socialization and mentoring activities. The program was initiated in response to the low level of awareness among elementary school students regarding the importance of effective communication in supporting academic development and interpersonal relationships. The implementation consisted of several stages, including interactive socialization sessions, practical communication exercises, group discussions, and ice-breaking activities designed to build confidence and engagement. Evaluation results showed a notable improvement in students’ speaking, listening, and peer interaction abilities. Students demonstrated clearer articulation, better turn-taking in conversations, and increased willingness to participate in class activities. In addition, positive behavioral changes were observed, including improved self-confidence and more respectful communication patterns. These outcomes indicate that the smart communication-based character education approach is effective in strengthening students’ social and emotional development, particularly in early education environments. Overall, this program proves that targeted communication training can play a crucial role in fostering essential life skills among elementary school students.

This community service program aims to enhance the English communication skills of strawberry farmers in Pancasari Village, Sukasada District, Buleleng Regency, as an effort to strengthen tourism competitiveness through agrotourism. The activity was carried out through practical English training using a participatory and context-based approach that reflects the farmers’ real communication needs. The training consisted of two main stages: a classroom session employing the role-play method and a field practice session held directly at the strawberry farm with the involvement of local tourists and student assistants. The training materials covered daily expressions commonly used in interactions with visitors, including greetings, product explanation, offering activities, and basic transaction language. The primary learning media were a bilingual communication booklet and situational training modules, both developed from the results of a prior needs analysis. The evaluation results showed a significant improvement in the participants’ English communication abilities. Based on the pre-test and post-test results, the average improvement reached 43%, particularly in speaking confidence, vocabulary mastery, and fluency. Participants also demonstrated increased enthusiasm and professionalism when interacting with tourists in English. This program proves that practical and role-play–based training is effective in developing both linguistic competence and communicative confidence among local farmers. It also strengthens their role as tourism actors who contribute to the sustainable development of the Pancasari agrotourism area.

Presently, several micro, little, and medium firms (MSMEs) encounter more intricate difficulties in financial management, particularly concerning efficient capital planning and allocation.  Numerous business proprietors continue to struggle with the effective management of financial resources due to insufficient financial knowledge regarding principles, a lack of confidence in resource management, an unsupportive financial attitude, or reliance on misconceptions about finance.  This study aims to examine the impact of financial knowledge, financial self-efficacy, and financial attitude on the capital budgeting decisions of micro, small, and medium enterprises (MSMEs) in Bandar Lampung.  This research employs a quantitative methodology with primary data gathered from 401 respondents chosen via purposive sampling.  Prior to the analysis of the data utilizing multiple linear regression with SPSS software, it underwent testing for validity, reliability, and classical assumptions.  The findings indicated that financial knowledge, financial self-efficacy, and financial attitude exerted a positive and significant impact on capital budgeting decisions, both individually and collectively.  The results affirm that the Theory of Planned Behavior is crucial in elucidating how knowledge, beliefs, and attitudes underpin rational, strategic, and sustainable decision-making for micro, small, and medium enterprises (MSMEs).

This study examines the influence of firm size, profitability, solvency, and public accounting firm (KAP) size on audit report lag among food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research employs purposive sampling, involving 68 companies with a total of 272 observations, and uses multiple linear regression analysis after passing all classical assumption tests. The findings reveal that profitability measured by Return on Equity (ROE), solvency measured by Debt to Assets Ratio (DAR), and KAP size have a significant effect on audit report lag. Meanwhile, firm size (measured by total assets and total sales), profitability measured by Return on Assets (ROA), and solvency measured by Debt to Equity Ratio (DER) show no significant effect. These results indicate that companies with higher ROE, greater DAR, and those audited by Big Four accounting firms tend to complete their audit process more promptly. The study highlights that both financial performance and auditor characteristics play essential roles in determining audit timeliness. Overall, this research provides valuable insights for management, auditors, investors, and regulators to enhance the efficiency and reliability of financial reporting.