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Computer assembly is the process of putting together various hardware components to ensure the computer functions optimally. To assemble a computer correctly, a deep understanding of its hardware, both logically and physically, is essential. Additionally, in order for the computer to be used for its intended purpose, software installation is required. This installation includes programs like Microsoft Windows, Microsoft Office, and others, which help adjust the software to the installed hardware and unpack compressed files. This community service activity is held at SMK Lowis Sakti, Sakra Timur, focusing on computer assembly and installation training. This process plays a vital role in the development and maintenance of efficient and reliable computer systems. A comprehensive knowledge of assembly and installation procedures is necessary to ensure optimal system performance and security. Therefore, the goal of this training is to equip SMK Lowis Sakti students with the skills to assemble and install computers independently, enabling them to apply this knowledge both in school and in the workforce.

Activities that have tasks and functions according to their provisions require fixed assets, which are an important component in supporting their operations. Indonesia uses Government Accounting Standard Statement (PSAP) Number 07 on fixed asset accounting as the asset treatment system. Every government agency that reports on its accounting treatment, including recognition, valuation, presentation, and disclosure, must use this standard statement. In addition, as a task support unit for the Tarakan City Tourism Office, the Tourism Office also provides financial reports. The purpose of this study is to determine whether this office has presented financial statements in accordance with PSAP No. 07. This research uses a qualitative descriptive approach with data collection through interviews, observation, and documentation. The results of this study indicate that the asset components of PSAP No. 07, namely asset classification, recognition, measurement, valuation, expenditure, depreciation, termination and disposal, and disclosure have met the principles of PSAP No. 07 on fixed asset accounting.

This study aims to determine the effect of charismatic leadership style and work discipline on employee performance at Surabaya Intercultural School. This study is a descriptive study using a quantitative approach. The sample in this study amounted to 37 people. The instruments used have passed the validity and reliability test stages. Data collection through observation, questionnaires and interviews. While data analysis was carried out using multiple regression analysis, coefficient of determination and hypothesis testing using the t test. The results of the study using a probability level or significance level of 0.05 showed that charismatic leadership style has a significant effect on employee performance as indicated by the calculated t value> t table (2.704> 2.032). Work discipline has a significant effect on employee performance as indicated by the calculated t value> t table (2.852> 2.032). From the results of this study, it can be said that the work discipline variable (X2) is the most dominant variable in influencing employee performance at Surabaya Intercultural School. This is suspected that employees at Surabaya Intercultural School have good work ethics. This is also supported by the success of leaders in providing good examples at work. The success of leaders in carrying out their managerial functions makes employees feel like they are part of the big family of Surabaya Intercultural School.

Supervision in the world of education has a very important role to improve the quality of teaching and learning. The supervision process aims to provide guidance, evaluation and support to teaching staff so that they can achieve the educational goals that have been set. This article reviews the basic concepts of supervision in the educational context, identifying the objectives, functions, principles and methods used in implementing educational supervision. It is hoped that this understanding of supervision can provide deeper insight into how to improve the quality of education through an effective supervision process.

Examining how the Islamic monetary system uses money to build a stable and just economy is the aim of this study. Money is not to be hoarded or handled like a commodity, according to the Islamic monetary system, which views it as a public good and flow notion that functions as a medium of exchange and a unit of value. In Islam, money serves primarily as a medium of exchange, a standard of payment, and a gauge of value, speculation and wealth hoarding are prohibited. In contrast to traditional interest-based systems, the Islamic monetary system places a higher priority on mechanisms that allow for profit-and-loss sharing. Because hoarding money can slow down economic turnover and produce stagnation, it is forbidden in Islam. This is because money must continue to circulate in order to preserve economic viability.  QS Al-Hasyr: 7 and QS At-Taubah: 34–35, which explain hoarding of wealth and promote the use of money for the good of society, both highlight this principle of wealth sharing. Using data from pertinent literature and journals, this study employs a qualitative methodology based on literature reviews. Furthermore, This study is expected to provide the groundwork for a more effective sharia monetary policy that encourages equitable and balanced economic growth.

This study discusses the symbolic meaning of Lipaq Saqbe as a social identity of the Mandar Tribe. This traditional clothing not only functions as a cultural identity but also has a deep symbolic meaning and reflects the values ​​of the Mandar people. This study uses qualitative descriptive methods and Malinowski's functionalist theory to understand the social and cultural functions of Lipaq Saqbe clothing. The results of the study indicate that the motifs and colors of Lipaq Saqbe have certain meanings related to social status and personal identity. In addition, the use of this traditional clothing in various traditional ceremonies shows its important role in preserving culture. The Mandar Tribe has adapted to the development of the times while maintaining the authenticity of its traditional motifs, making Lipaq Saqbe a symbol of their living cultural heritage. This study is expected to contribute to the understanding of socio-cultural dynamics in Indonesia, especially in West Sulawesi.

Legal politics plays a role in determining the direction of legal policy that must be taken by the government to achieve certain goals. Legal politics is a very important component, one of which is the implementation of existing laws in the country and every policy taken by the government reflects existing political dynamics and the interests of certain groups, thereby affecting the integrity and justice of the existing legal system. The purpose of writing this article is to research further on how the duties and objectives of legal politics are applied to the Indonesian legal system and whether the application of the nature of legal politics is appropriate to the Indonesian legal system. The method used is normative juridical with a statutory and conceptual approach. Legal politics in Indonesia is normative, dynamic, adaptive, pragmatic, progressive, and functions as a tool of social control. However, implementation is often hampered by political interests and lack of consistent implementation. Therefore, there is a need for regular regulatory evaluation, increased transparency of law enforcement, and public participation to create a more responsive and fair legal system.

Baitul Maal Wat Tamwil (BMT), as an Islamic microfinance institution, plays a crucial role in enhancing financial inclusion and empowering the economy of communities in Indonesia. By combining the functions of Baitul Maal for managing social funds and Baitul Tamwil for productive financing, BMT supports the growth of small and medium-sized enterprises and reinforces the principles of Islamic finance. This study examines the development of BMT in Indonesia during the period from 2014 to 2019 through a descriptive qualitative approach and literature review. The results indicate that the number of BMTs increased from around 4,000 units in 2014 to 4,500 units in 2018, with a significant contribution to promoting financial inclusion, especially for the lower-middle-income population. However, BMT faces challenges related to complex regulations, unintegrated data collection, and the need for enhanced transparency and accountability in its operations. This study aims to provide insights for better policy development to support the role of BMT.

Islamic accounting is a system grounded in Islamic sharia principles, such as fairness, transparency, and social responsibility. This accounting framework is designed to help companies ensure that their operations and financial reports comply with sharia law. This article examines the role of Islamic accounting as a source of information for sharia-compliant companies. Islamic accounting offers a financial reporting framework that reflects adherence to Islamic values, including the prohibition of usury, gharar (excessive uncertainty), and haram (forbidden) transactions. By providing accurate and relevant information, Islamic accounting aids companies in making strategic decisions aligned with sharia principles. Additionally, it assures stakeholders, including investors and the public, that the company’s operations are conducted ethically and responsibly. Therefore, Islamic accounting functions not only as a financial reporting tool but also as a strategic framework for managing companies committed to sharia compliance.

Sharia management as the basis for the management of Islamic banks in Indonesia. Sharia management is an approach that integrates Islamic values in decision-making and operational implementation, emphasizing the principles of ethics, fairness, and transparency. The article examines the definition of sharia management, the basics of sharia bank management sourced from the Qur'an and Hadith, as well as the implementation of sharia management principles in management functions such as organizing, actuating, controlling, and evaluating. The goal is to provide a more comprehensive understanding of sharia management in the context of sharia banking, as well as to encourage the improvement of the quality of sharia bank management in Indonesia so that it can play a more optimal role in encouraging sustainable and equitable economic growth.

This study aims to explore the concepts, objectives, functions, and principles of financial management in educational institutions. With the increasing complexity of educational institutions, efficient and effective financial management has become a crucial factor in supporting the creation of quality education. To achieve this goal, the study uses a literature review method. Data sources were obtained from various academic journals, reference books, and publications related to financial management in educational institutions. The results of the study show that good financial management plays an important role in supporting the overall management of education. This is achieved through the optimization of available financial resources, management of facilities and infrastructure, and improvement of the welfare of educators. The implementation of effective financial management enables educational institutions to allocate funds more strategically, thus supporting various educational programs and activities. With good financial management, it is expected that the quality of education provided by educational institutions can continue to improve over time.

The results of the study show the application of environmental accounting (Green accounting) according to the Islamic perspective of waste management of PT. Sources of Graha Sejahtera (SGS) include Avoiding Air Pollution, Good Waste Management and Green Spaces.  PT incurs costs for environmental activities such as waste management, environmental monitoring costs, employee training costs, and environmental activity audit costs. All environmental costs, and allocating these costs based on cost types in a structured environmental accounting contribute well to environmental performance. The impact of the application of environmental accounting in waste management at PT. Sumber Graha Sejahtera (SGS) produces goodness and cleanliness because when a company carries out activities support environmental management, the management must wisely record every cost incurred related to environmental activity. These costs are referred to as environmental costs that must be charged to functions within the company appropriately, for example, production functions, marketing functions and other functions.

Sundanese culture is one of Indonesia's rich and unique cultures. Sundanese culture is known as a culture that upholds high manners. Sundanese has very diverse arts, for example pupuh, pupuh can be categorized as one of the Sundanese arts. Pupuh is an inseparable part of Sundanese tradition and culture, so preserving it means preserving cultural heritage. Pupuh is also a traditional poetic work in Sundanese literature that has characteristics that have certain rules such as the number of syllables (guru wilangan), the final sound of the word (guru lagu), and the number of lines (pada lisan) in each stanza. In addition, pupuh also has its own character or characteristics that distinguish it from one another. However, pupuh is not just written poetry. Pupuh is also often combined with music and dance. So that it becomes a complete art performance. Pupuh production involves creativity in word choice, rhyme and rhythm to convey a message. The themes raised in pupuh are very diverse, ranging from love, affection, life, daily life, to advice and moral teachings. Through pupuh, we can understand more about the history, customs and noble values of the Sundanese people.Pupuh kinanti and pupuh balakbak are pupuh in Sundanese literature. Pupuh kinanti is a pupuh known for its expression of affection. The characteristic of pupuh kinanti lies in its guru wilangan and guru lagunya. While pupuh balakbak is a pupuh that is more inclined to the theme of humor, satire, and even social criticism. The language used is more relaxed and straightforward, has a different guru song and guru wilangan from kinanti. The basic difference between pupuh kinanti and balakbak lies in the theme, atmosphere, and social function. Pupuh kinanti is more introspective and explores inner feelings while pupuh balakbak is more extroverted and functions as a means of entertainment.Besides being a form of self-expression, pupuh also has social functions such as education, entertainment, and cultural preservation. Pupuh has developed over time, both in terms of form and content. Pupuh is not only present in literary works, but also in the daily life of the Sundanese community, for example in folk songs or rhymes.

This paper discusses in depth the role of accounting in business decision-making in the digital era, as well as the challenges and opportunities faced by the accounting profession in the context of rapid and complex technological developments. In the modern business world, accounting information plays a crucial role, not only as a financial reporting tool but also as a foundation for strategic analysis that can influence the direction and policies of an organization. The issues raised pertain to the importance of timely and accurate accounting information in supporting managerial decision-making, as well as how this information can be used to enhance the performance and competitiveness of companies. The main objective of this research is to explore how digitalization and technological innovations, such as artificial intelligence (AI), big data analytics, and cloud-based information systems, affect accounting practices and their impact on business decision-making. This research also aims to identify the challenges arising from technological changes, including data security issues, the necessary technological skills, and regulatory changes that accountants must face. The methodology employed in this research is a normative approach with descriptive analysis, which includes literature studies and analysis of various relevant secondary data sources. Additionally, this research presents several case studies to demonstrate the application of theory in real practice and its impact on decision-making. The findings indicate that although digitalization brings many benefits in terms of efficiency and accuracy, there are serious challenges to be faced, such as the increased risk of data breaches and the need for higher technological skills among accounting professionals. The conclusion drawn from this research is that to optimally leverage the potential of accounting in supporting business decision-making, companies must invest in training and skill development for their accountants. Furthermore, the importance of implementing sustainable accounting practices is increasingly gaining attention, especially in the context of social and environmental responsibility. Thus, accounting not only functions as a supporting tool but also as a strategic element that adds value to companies in facing the complexities and uncertainties of the future.

This study aims to analyze management at Atlas Sport Club Surabaya, covering aspects of planning, organizing, directing, and controlling. The research employs a descriptive qualitative approach, using a survey focused on descriptive methods. The sampling technique used is snowball sampling, with subjects including HRD, the gym manager, fitness instructors, graphic designers, the head of marketing, and marketing communications. The instruments used include observation sheets, interviews, and documentation. Data analysis is conducted through steps of reduction and presentation to draw conclusions. The research findings indicate that: (1) Planning at the Fitness Center Atlas Sport Club Surabaya has been aligned with organizational goals. The plans include well-structured long-term and short-term work programs based on sports management principles. (2) The organizing aspect shows a harmonious working relationship between the manager, fitness instructors, and the front office, reflecting alignment with sports management practices. The organizational structure has been effectively coordinated, with the manager maintaining an open attitude and motivation to enhance the fitness center's well-being. Each employee performs tasks in accordance with the terms outlined in their contracts. Directing at the fitness center is effectively carried out through team formation that involves a personal approach to employees. (3) Employee direction can occur at any time by leaders, including the owner, manager, and HRD. Direction from the manager and HRD takes place daily via WhatsApp groups. (4) Supervision at the fitness center is conducted effectively. HRD and the team perform daily evaluations, while the manager conducts monthly evaluations alongside financial reports and target achievements.In conclusion, management at the Atlas Sport Club Fitness Center in Surabaya operates according to management functions. The study suggests that Atlas Sport Club should address infrastructure improvements for facilities that are beginning to deteriorate, and it is recommended that the fitness center add more equipment to support operations.

This research examines formation management at the Regional Staffing Agency of Central Kalimantan Province using a descriptive qualitative approach. The focus of the research includes the implementation of formation management, identification of the scope of routine activities, and development of optimization strategies. The results revealed that formation management has been implemented through various integrated aspects, including employee needs planning, formation preparation, staffing budget preparation, employee recruitment process, development and training, and performance evaluation. BKD Central Kalimantan Province has shown good performance in carrying out its duties and functions, focusing on developing employee competencies and increasing employee mobility as part of a quality formation strategy.

This study aims to examine the contribution of historical science in the effort to revitalize museums as educational institutions and preserve cultural heritage. Museums, as public spaces that store and exhibit historical collections, have an important role in facilitating public understanding of the nation's history. However, in the context of the development of the times and changes in public preferences, museums often face challenges in attracting visitors. The contribution of historical science in museum revitalization includes a more interactive approach, technology integration, and storytelling based on in-depth historical research. Thus, historical science not only functions as a source of information, but also as a basis for creating educational experiences that can connect the current generation with relevant historical values. This study suggests various revitalization strategies that can be applied to increase the attractiveness and function of museums as centers for learning and preserving culture, as well as strengthening historical awareness.

PT X is a company in the field of national project construction. PT X's operational activities are sales of goods and installation services. The method used is descriptive qualitative. Cash receipts by PT X begin with the receipt of purchases of goods by the cashier which will then be submitted to the sales department to be recorded. The sales department will submit to the warehouse department. While cash disbursements begin with employees submitting checks as proof of expenditure to the cashier and then will be processed by the accounting staff. PT X's cash receipt accounting system is in accordance with the theory that requires cash receipts to have sales functions, cash functions, shipping functions, and accounting functions in them. In addition, PT X's cash disbursements are also in accordance with the theory that requires cash disbursements to have cash functions and accounting functions in them.  

This study aims to examine the contribution of historical science in the effort to revitalize museums as educational institutions and preserve cultural heritage. Museums, as public spaces that store and exhibit historical collections, have an important role in facilitating public understanding of the nation's history. However, in the context of the development of the times and changes in public preferences, museums often face challenges in attracting visitors. The contribution of historical science in museum revitalization includes a more interactive approach, technology integration, and storytelling based on in-depth historical research. Thus, historical science not only functions as a source of information, but also as a basis for creating educational experiences that can connect the current generation with relevant historical values. This study suggests various revitalization strategies that can be applied to increase the attractiveness and function of museums as centers for learning and preserving culture, as well as strengthening historical awareness.

This journal discusses the changes in editing in Microsoft Excel, the software that exists in the world. Since the launch of the ribbon interface in Excel 2007, access to editing tools has become more intuitive. The real-time collaboration feature introduced in Excel Online and Excel 2016 allows users to edit documents simultaneously, increasing work efficiency. The integration of AI technology, such as the "Ideas" feature, helps data analysis with automatic suggestions. The addition of new functions and more flexible formatting options strengthens data analysis capabilities. These changes demonstrate Microsoft's commitment to improving the user experience and relevance of Excel in modern business.