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The Unnoni Weaving Center is a community-led, small and medium-sized enterprise (SME) development center for traditional weaving. Despite its significant potential, many entrepreneurs in this center face challenges in determining appropriate product prices. They typically rely solely on intuition or follow market prices without considering all production cost components, resulting in very small profit margins and even the risk of incurring losses. In response to these challenges, this community service program was designed to improve the ability of SMEs to determine more rational, measurable, and profitable selling prices through comprehensive and applicable training in production cost calculations. The methods employed included outreach, workshops, intensive mentoring, and hands-on simulations on pricing based on real costs and reasonable margins. The program was conducted in two sessions at the Unnoni Weaving Center Hall, involving 25 local weaving entrepreneurs. The results showed significant improvement, with participants' understanding of identifying production cost components increasing by 76%, while approximately 80% successfully conducted simulations for determining selling prices, taking into account raw materials, labor, overhead costs, and profit margins. The tangible impact of this activity is seen in increased business literacy, more systematic calculation skills, and the confidence of SMEs in determining prices and negotiating with consumers and business partners. Furthermore, this activity is expected to be a starting point for the implementation of a simple financial recording system, increased operational efficiency, and the development of a branding strategy for Unnoni woven products so they can compete more professionally, sustainably, and with high competitiveness in both local and global markets.

This study investigates the genealogy of multisectoral social conflict and cultural disintegration in Bima Regency by examining the interplay of political, economic, socio-cultural, and geospatial determinants. Using a qualitative exploratory-critical method, the research employs content analysis, critical discourse analysis, and spatial conflict mapping based on secondary data from government reports, academic literature, and civil society documentation. The results reveal that social conflict in Bima is not simply driven by unequal access to political and economic resources, but also by structural exclusion, historical marginalization, and the erosion of traditional social values caused by uneven modernization and weak institutional performance. Politically, civil servant bias, the persistence of patronage networks, and minimal civic engagement weaken state legitimacy, public trust, and accountability. Economically, the unequal distribution of natural resources, selective access to government assistance, limited economic diversification, and unresolved agrarian disputes intensify socio-economic inequalities and rural discontent. From a geospatial perspective, the contestation over land, identity, ecological zones, and environmental resources reflects the failure of inclusive and participatory spatial development planning. The study emphasizes that the conflict is systemic, complex, and institutionalized, calling for integrated cross-sectoral policies, inclusive political reforms, and spatially participatory strategies. It advocates for institutional reform, the revitalization of local wisdom and social capital, and the reconstruction of a shared cultural identity to restore long-term social cohesion and resilience. In the context of post-decentralization Indonesia, addressing such deep-rooted, chronic conflicts requires not only strategic policy reorientation but also the empowerment of local communities to play meaningful and active roles in planning, governance, and sustainable development processes. Sustainable peace in Bima hinges on a genuine commitment to social justice, inclusive governance, ecological balance, and the preservation of cultural diversity.

A company's financial performance is one of the main indicators in assessing the health and sustainability of a business entity's operations. Evaluation of financial performance is crucial, especially for large companies operating in strategic sectors such as telecommunications. PT. XL, as a telecommunications company listed on the Indonesia Stock Exchange, requires regular performance assessments to provide a clear picture of the effectiveness of its business strategy and its ability to generate profits. This study aims to analyze PT. XL's financial performance using a profitability ratio approach. The research method used is descriptive quantitative, utilizing secondary data sourced from the company's financial statements, including the balance sheet, income statement, and other financial statements for the 2021–2023 period. The profitability ratios analyzed include Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), and Earnings Per Share (EPS). These five ratios were chosen because they are able to describe the company's ability to generate profits, both in terms of sales, total assets, and shareholder equity. The analysis results indicate that PT. XL's financial performance during the study period is still less than optimal. This is reflected in the profitability ratio, which is below the average standard for the Indonesian telecommunications industry. This condition indicates that the company has not been able to optimally manage its resources to generate competitive profits. This finding has important implications, namely the need to evaluate financial management strategies, operational cost efficiency, and improve service quality to increase company profitability in the future. Therefore, this study confirms that profitability ratio analysis is a crucial instrument for assessing a company's financial condition and serves as a basis for formulating performance improvement strategies.  

This study aims to identify and analyze the leadership style of the Cilampunghilir Village Head in implementing village governance. The study used a descriptive qualitative approach, with data collected through interviews, observation, and documentation. Informants were selected purposively, including the village head, village secretary, village officials, hamlet heads, and relevant community leaders. Data analysis was conducted using an interactive model that included data reduction, data presentation, and conclusion drawing. The results show that the village head's leadership style tends to be democratic and participatory. The village head emphasizes collective decision-making by prioritizing consensus through deliberation and encouraging citizen involvement in every step of governance. In decision-making, the village head strives to involve the wider community so that policy outcomes are well-received. In terms of motivation, the village head actively provides encouragement, rewards, and builds reciprocal cooperation with village officials and residents. He recognizes the importance of appreciation and trust in order to build a cooperative work environment. Furthermore, in communication, the village head is known for being open, accessible, and willing to listen to the aspirations of villagers. In terms of controlling subordinates, the village head provides clear direction, delegates tasks according to competence, and enforces discipline to ensure the smooth implementation of village programs. This indicates a leadership style that balances authority with empowerment. However, the study also identified several weaknesses, including a lack of representation of marginalized groups, low frequency of outreach activities, and unequal access to information. Therefore, it is recommended that deliberation forums be strengthened with a more inclusive approach, diversified outreach methods through the use of digital channels, and increased transparency be implemented to optimize village governance.

This study aims to analyze the financial performance of PT ABC Tbk during the period 2019–2023 using the Du Pont System as the primary analytical tool. The Du Pont System is widely recognized as a comprehensive method to evaluate a company’s overall performance by breaking down profitability into several key components: net profit margin, total asset turnover, return on investment (ROI), equity multiplier, and return on equity (ROE). The research employs a descriptive quantitative approach, with data sourced from secondary materials in the form of official financial statements published by the Indonesia Stock Exchange (IDX). A purposive sampling technique was applied to ensure the relevance and accuracy of the data analyzed. The findings reveal that the company’s financial performance throughout the five-year observation period has been less than optimal. Each of the main components of the Du Pont System showed average ratios that fell below the industry benchmark, indicating structural weaknesses in both profitability and efficiency. Specifically, the net profit margin and total asset turnover were constrained by high operational costs, while ROI and ROE were further pressured by volatility in foreign exchange rates. These inefficiencies highlight the vulnerability of the company’s financial structure to both internal management challenges and external macroeconomic factors. Based on the results, the study provides several strategic recommendations to improve financial performance. First, optimization of cost management is necessary to reduce operational inefficiencies that directly affect profit margins. Second, the implementation of foreign exchange risk mitigation strategies, such as hedging, is suggested to minimize the negative impacts of currency fluctuations. Finally, to strengthen revenue growth, the company is encouraged to adopt and expand digital marketing initiatives as a means of improving sales performance and market penetration. Overall, this study emphasizes the importance of integrating financial control with strategic innovation to ensure long-term sustainability and competitiveness in the pharmaceutical industry.

This study aims to evaluate the financial condition of four private banks, namely Bank Mega, Bank JTrust, Bank Danamon, and Bank Panin listed on the Indonesia Stock Exchange during the period 2015 to 2024. The analysis uses the Risk-Based Bank Rating (RBBR) approach with a quantitative method, where the data source is derived from published annual financial statements. The sampling technique was carried out by purposive sampling with the criteria of financial statements available for the last 10 years and the fluctuations in profits in the last three years. The bank's health assessment is carried out through four main aspects. First, the risk profile is measured using non-performing loan (NPL) ratios and liquidity levels through the Loan to Deposit Ratio (LDR). Second, Good Corporate Governance (GCG) is evaluated based on regulatory compliance and transparency reporting. Third, profitability which includes the return on asset ratio (ROA) and net interest margin (Net Interest Margin / NIM). Fourth, the capital aspect is analyzed through the Capital Adequacy Ratio (CAR). The results of the study show that in general, the four banks are in a healthy condition, especially in terms of capital and governance, which reflects the bank's ability to meet the minimum capital requirements and maintain management practices in accordance with banking industry standards. However, significant differences were found in the risk and profitability aspects. Banks that have less than optimal risk management tend to experience an increase in NPLs, while banks that are more efficient in managing operational costs are able to maintain ROA and NIM at a more stable level. In addition, external factors such as global economic conditions, monetary policy, interest rates, and interbank competition also affect financial performance.

PT Pagi Ceria Indonesia is one of the companies engaged in Gardening and Services to serve landscape needs. In managing human resources, PT Pagi Ceria Indonesia needs to pay attention to training and development of each employee in order to produce quality employees and superior performance.. This study aims to determine the effect of training and development of human resources on the performance of employees of PT Pagi Ceria Indonesia in Lenteng Agung Barat. The research method used is a quantitative method with data collection using total sampling or non-probability sampling. A total of 50 respondents were sampled and the data obtained using SPSS 23 software with multiple linear regression analysis techniques including instrument testing, partial and simultaneous hypothesis testing. The results of the Training Variable (X1) research have a significant effect on Employee Performance, with a calculated t value of 3.275 > t table 2.013 and a significance value of 0.002 < 0.05. The results of the Human Resource Development Variable (X2) also have a significant effect on Employee Performance, with a calculated t value of 3.944 > 2.013 and a significance value of 0.000 < 0.05 and the results of the F test (simultaneous), with calculated F = 57.916 > F table = 3.20 and Sig. = 0.000 < 0.05 shows that Training and Human Resource Development together have a significant effect on Employee Performance at PT Pagi Ceria Indonesia.

This study examines the strategic role of Koperasi Desa Merah Putih (Red and White Village Cooperative) in accelerating the achievement of the Sustainable Development Goals (SDGs) in Indonesia, using qualitative document analysis as the primary method. Key institutional documents—namely the Articles of Association/Bylaws (AD/ART) and the Village Medium-Term Development Plan (RPJMDes)—were analyzed to identify cooperative values, integration into local development planning, and contributions to specific SDG indicators. Findings reveal that the cooperative’s core principles—voluntary membership, inclusivity, democratic governance, and equitable profit sharing—align strongly with SDG 1 (No Poverty), SDG 5 (Gender Equality), and SDG 8 (Decent Work and Economic Growth). The RPJMDes analysis indicates formal recognition of the cooperative as a driver of economic empowerment, gender equity, and sustainable community development, with potential scalability to other villages and rural areas in Indonesia. Further analysis demonstrates how the cooperative actively promotes women’s participation in leadership roles, supports income-generating activities for marginalized groups, and encourages the localization of economic value chains. These practices foster not only economic inclusion but also enhance community resilience and social cohesion. However, several challenges were identified. These include inconsistent documentation quality, lack of standardized performance metrics, and limited results-based evaluation frameworks that hinder a thorough impact assessment. Additionally, there remains a gap in digitalization, which affects data transparency and accessibility. The study’s novelty lies in its document-based approach, offering a replicable model for assessing SDG readiness in similar rural institutions. Unlike interview-based studies, this method reduces subjective bias and highlights the importance of formal governance structures.

This study examines the institutional discourse and administrative practices of the Secretariat of the Regional People’s Representative Council (DPRD) in the newly established province of Southwest Papua, Indonesia. Utilizing a qualitative content analysis approach, the research analyzes a corpus of official documents produced between 2022 and 2025, with particular attention to how the principles of good governance—transparency, accountability, participation, and effectiveness—are reflected and operationalized in a transitional bureaucratic setting. The findings reveal that while procedural transparency and organizational effectiveness are relatively well-articulated in formal documents, mechanisms for accountability and citizen participation remain underdeveloped and largely symbolic. This indicates that the new administrative structures are still in the process of consolidating practices that meaningfully incorporate civic engagement. The study further identifies significant patterns of institutional isomorphism, wherein bureaucratic templates, legal frameworks, and administrative routines from older provincial governments are mimicked and reproduced. Although such imitation provides a sense of stability and legitimacy, it may come at the expense of local relevance and the incorporation of context-specific innovations. In particular, reliance on inherited bureaucratic models risks marginalizing indigenous governance traditions and community-driven practices that could enhance inclusivity and responsiveness. The analysis underscores the performative and symbolic dimensions of governance during periods of institutional formation, highlighting the tension between adopting established administrative norms and fostering context-sensitive practices tailored to the realities of frontier provinces. Methodologically, the study demonstrates the value of document analysis in capturing governance dynamics where field access is limited, politically sensitive, or constrained by security issues. The study concludes by offering practical recommendations: strengthening participatory frameworks to ensure more substantive public involvement, integrating indigenous governance values to enhance legitimacy, and designing flexible policy models that can adapt to the unique sociopolitical challenges of Southwest Papua. In doing so, the research contributes both to the broader scholarship on governance in post-conflict and frontier regions and to the practical debates on institutional development in Indonesia’s newest province.

Sharia financing is a key instrument that Islamic banks must promote in channeling third-party funds. This aligns with the basic principles of Islamic banking, which emphasize fairness, partnership, and business sustainability. Therefore, it is crucial to examine how various Islamic financing schemes impact Islamic bank profitability. This study focuses on Bank Mega Syariah, using secondary data sourced from quarterly financial reports for the period 2017 to 2024. The financing variables analyzed include musyarakah, mudharabah, murabahah, and ijarah, while profitability is measured using relevant financial performance indicators. The analysis method used is a quantitative approach using regression techniques to examine the effect of each type of financing on bank profitability. The results show that musyarakah, mudharabah, and murabahah-based financing have a positive and significant impact on profitability, meaning that the higher the distribution of these three types of financing, the greater their contribution to increasing bank profits. These findings indicate that the business partnership model, profit-sharing system, and profit margin stipulated in the murabahah contract significantly contribute to maintaining profit growth. Conversely, ijarah financing did not significantly impact profitability. This may be due to the characteristics of ijarah, which tends to be oriented towards fixed assets or leases, resulting in a relatively limited contribution to increasing short-term profits. Overall, this study provides important implications for Islamic bank management to further optimize the proportion of musyarakah, mudharabah, and murabahah financing as a strategy to boost financial performance and maintain business continuity amidst the competitive Islamic banking industry.

This study aims to examine the influence of financial literacy, financial technology, and financial behavior on investment decisions among students at the Universitas Persatuan Guru Republik Indonesia Semarang. The data used in this study is primary data, obtained through the distribution of questionnaires via Google Forms to students at the Universitas Persatuan Guru Republik Indonesia Semarang. The population of this study consists of students from the university, and the sampling technique used is probability sampling with purposive sampling. The sample was determined using the Slovin formula with a margin of error of 10%. The analysis tool used in this study is SPSS 26 to process and analyze the data. This study tests three hypotheses: H1, which states that financial literacy does not significantly affect investment decisions, H2, which states that financial technology does not significantly affect investment decisions, and H3, which states that financial behavior significantly affects investment decisions. The results of the study indicate that H1 is accepted, meaning that financial literacy does not significantly influence investment decisions. On H2, the results also show that financial technology does not significantly affect investment decisions. However, for H3, the results show that financial behavior significantly influences investment decisions. Therefore, it can be concluded that while financial literacy and financial technology do not have a significant impact on students' investment decisions, financial behavior plays a more dominant role in influencing their investment decisions. This study provides valuable insights for universities and other educational institutions to focus more on improving students' financial behavior as a strategic step in enhancing the quality of investment decisions

This study investigates the influence of financial literacy and lifestyle on financial management among gym members at USB Fitness. Financial literacy refers to the ability to understand and apply financial concepts, while lifestyle encompasses spending patterns, consumption preferences, and daily habits. Low financial literacy combined with a high-consumption lifestyle can negatively impact personal financial management, potentially leading to poor budgeting, excessive debt, and limited savings.The research adopts a quantitative approach using a survey method, with data collected through structured questionnaires distributed via Google Forms. The population comprises 60 registered gym members, from which a sample of 52 respondents was determined using the Slovin formula with a margin of error of 5%. Data analysis techniques involve both partial (t-test) and simultaneous (F-test) hypothesis testing to assess the effects of the independent variables—financial literacy and lifestyle—on the dependent variable, financial management.The t-test results indicate that financial literacy has a positive and significant effect on financial management (t-count = 6.384 > t-table = 2.00958; p-value = 0.000 < 0.05), suggesting that higher financial literacy levels contribute to more effective personal financial practices. Conversely, lifestyle shows no significant effect on financial management (t-count = -0.013; p-value = 0.990 > 0.05), indicating that lifestyle variations among respondents do not directly determine their financial management capabilities.Simultaneous testing through the F-test reveals that financial literacy and lifestyle together have a significant influence on financial management (F-count = 21.333 > F-table = 3.191; p-value = 0.000 < 0.05). This suggests that while lifestyle alone may not significantly impact financial management, its interaction with financial literacy can influence financial outcomes.The study concludes that improving financial literacy among gym members is essential for enhancing financial management skills, while lifestyle modifications may only be impactful when supported by strong financial knowledge.

Mission constitutes a fundamental dimension of the Catholic Church’s identity, intrinsically linked to the divine mandate to participate in God’s work of salvation in the world. Within this framework, the consecrated life of the Congregation of the Missionary Sisters Servants of the Holy Spirit (SSpS) embodies a distinctive expression of Trinitarian spirituality and a prophetic missionary vocation. In the context of Timor Island, this charism is concretely manifested through ministries that directly engage with the realities of local communities. This study adopts a qualitative methodology with a literature review approach, drawing on theological sources, congregational spirituality, and the SSpS Constitution to explore the theological and practical dimensions of the sisters’ mission. The research aims to analyze how the life and apostolate of the SSpS Sisters serve as a tangible witness to the presence of the Triune God, particularly through works in education, healthcare, social services, and pastoral ministry. The findings indicate that the sisters’ mission is deeply rooted in a faith experience centered on the Most Holy Trinity, which shapes their incarnational and intercultural approach to ministry. Their service reflects a prophetic commitment to empowering marginalized communities, promoting human dignity, and fostering social transformation. Furthermore, the integration of religious vows with active engagement in societal issues illustrates a spirituality that bridges contemplation and action, grounded in both fidelity to the Gospel and responsiveness to contextual needs. In conclusion, the consecrated life of the SSpS Sisters on Timor Island stands as a visible and dynamic sign of God’s salvific and prophetic presence. Through their holistic and transformative ministries, they contribute significantly to the mission of the Church and the common good of society, embodying a vision of the “civilization of love” rooted in Trinitarian communion and expressed in concrete service to humanity.

This study aims to compare the financial performance of Islamic banks and conventional banks operating in Jambi Province during the 2021–2023 period. The approach used is comparative quantitative, with descriptive analysis and independent sample t-tests. Five key financial ratios were analyzed in this study: Return on Assets (ROA), Return on Equity (ROE), Operating Expenses to Operating Income (BOPO), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR). Data were obtained from the quarterly financial reports of each sample bank, thus reflecting actual financial performance on a periodic and ongoing basis. The analysis shows significant differences in three key financial ratios: ROA, ROE, and BOPO. Conventional banks demonstrate higher levels of profitability and operational efficiency than Islamic banks. High ROA and ROE values reflect the effectiveness of conventional banks in generating profits from their assets and capital. Furthermore, lower BOPO ratios in conventional banks indicate a better ability to control operating costs. In contrast, no significant differences were found in the NIM and LDR ratios, indicating equality between the two types of banks in generating interest margins and disbursing credit or financing to customers. This finding has important implications for the development of the Islamic banking sector to be more competitive, particularly in terms of efficiency and profitability. Islamic banks are expected to improve their asset and operational management strategies to increase competitiveness amidst the dual banking system in Indonesia. This research also contributes to regulators in formulating policies that support the growth of Islamic banks in the regions. For academics and practitioners, this study broadens understanding of the dynamics of local banking financial performance and serves as a reference for further research on the effectiveness of the dual banking system in the regional context.

The purpose of this study is to examine the influence of self-efficacy on students’ interest in continuing their studies to higher education, with achievement motivation as a mediating variable. The research employs a quantitative approach using the survey method. The population in this study consisted of 211 students from SMKN 44 Jakarta. The sampling technique used was proportionate stratified random sampling, calculated using the Slovin formula with a 5% margin of error, resulting in a total sample of 138 students. The data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the assistance of SmartPLS 4.0 software. The analysis process included the evaluation of the measurement model (outer model), the structural model (inner model), and hypothesis testing for direct and indirect effects. The results of the study demonstrate that: (1) self-efficacy has a positive and significant effect on achievement motivation; (2) self-efficacy has a positive and significant effect on students’ interest in continuing their studies to higher education; (3) achievement motivation also has a positive and significant effect on students’ interest in pursuing higher education; and (4) self-efficacy has a significant indirect effect on interest in continuing studies to higher education through achievement motivation as a mediating variable. These findings indicate that both self-efficacy and achievement motivation play important roles in shaping students' educational aspirations beyond secondary school. This study emphasizes the need for educational institutions to strengthen students’ belief in their own abilities and foster achievement motivation to increase their intention to pursue higher education. The findings contribute to the understanding of psychological factors that influence educational planning and can be used as a reference in developing academic guidance programs in vocational high schools.

This study explains the POLITICAL COMMUNICATION STRATEGY OF THE CHRISTIAN WIDODO – SERENA FRANCIS PAIR IN THE MAYORAL ELECTION OF KUPANG IN THE 2024 REGIONAL ELECTION. This study aims to determine the political strategy of the Christian Widodo – Serena Francis pair to win the 2024 regional election in Maulafa sub-district. The approach in this study is Qualitative. The results of the study show that the candidate pair for Mayor and Deputy Mayor of Kupang, dr. Christian Widodo and Serena Francis (CS'an), led the vote count in the 2024-2029 Kupang City Regional Head Election (Pilkada). Based on the provisional results of the C1 Plano tabulation recapitulation conducted by the CS-an Center, which was collected from 552 Polling Stations (TPS), this pair won 36.29% of the vote or 68,853 votes, significantly ahead of their closest competitor, Jefri-Adinda, who won 26.4% of the vote or 50,192 votes. CS'an dominated in five of the six sub-districts in Kupang City, namely Kota Lama, Kelapa Lima, Maulafa, and Oebobo. It can be concluded that Christian Widodo and Serena Francis' political strategies show consistency in building narratives that are relevant to the needs of the community, especially in the areas of local economic empowerment and public service reform. They optimize social media and digital communication to reach young voters, strengthen public engagement, and shape their image as adaptive and modern leaders. Both build strategic coalitions with civil society groups and youth organizations that expand their electoral reach, especially in urban and semi-urban areas. Serena Francis specifically raises the issue of women's representation and political inclusivity, which has succeeded in attracting the attention of women and marginalized groups.

This research is motivated by the phenomenon of scarcity of 3-kilogram LPG (Liquefied Petroleum Gas) occurring in several sub-districts within Kudus Regency. This scarcity is frequently caused by misdirected distribution, wherein the subsidized gas, which pursuant to Article 3 Paragraph (1) of Presidential Regulation of the Republic of Indonesia Number 104 of 2007, is intended for low-income households and micro-enterprises, is instead accessed by middle-to-upper class individuals and sold at prices exceeding the government-mandated retail price (Harga Eceran Tertinggi/HET). The purpose of this study is to examine the implementation of the aforementioned Presidential Regulation in the distribution of 3-kg LPG within a specific sub-district of Kudus Regency, and to identify the inhibiting factors affecting its execution. This research employs a descriptive qualitative method using a field study approach. Data were collected through observation, in-depth interviews with LPG base outlet operators, sub-district government officials, and subsidy recipient residents, as well as through documentation of policies and distribution reports. The findings indicate that the implementation of the 3-kg LPG distribution policy in the field has not been conducted optimally. Many base outlets continue to sell subsidized LPG to retailers or to non-target consumers for the sake of higher profit margins, compounded by weak regulatory oversight. The impeding factors in policy implementation include: lack of understanding of the regulations by distribution actors, insufficient governmental outreach and socialization efforts, weak oversight and evaluation from Pertamina (the state-owned oil and gas company), and the absence of firm enforcement measures or sanctions against violations, which further exacerbate the problem.

This study explores the impact of Business Development Services (BDS) on the profitability of small and medium enterprises (SMEs), with a specific focus on distro businesses in the Medan Area, Medan. BDS refers to a range of non-financial services aimed at enhancing the growth, capacity, and performance of businesses. These services may include training, mentoring, market access, business planning, and other forms of support. The core objective of this research is to determine whether the utilization of BDS has a measurable influence on the financial outcomes of SMEs, particularly in terms of profitability. The study employs a quantitative research approach using a survey method. Data was collected through questionnaires distributed to selected owners of distro businesses who had previously accessed BDS programs. The analysis was conducted using simple linear regression to evaluate the relationship between BDS engagement and business profitability. The results reveal a statistically significant and positive influence of BDS on profitability. SMEs that actively engaged with BDS programs showed noticeable improvements in their financial performance, indicating the effectiveness of these services in supporting business growth. In particular, distro businesses that received BDS assistance experienced increased efficiency, improved market reach, and better management practices, which contributed to higher profit margins. Based on these findings, the study highlights the critical role that BDS can play in enhancing the sustainability and competitiveness of SMEs. It recommends that more business owners in the distro sector take advantage of available BDS programs to support their development. Furthermore, it underscores the importance of governmental and institutional support in promoting and expanding access to BDS to ensure that a wider range of SMEs can benefit from these valuable services.

The purpose of this study is to assess the financial performance of PT Mayora Indah Tbk. through an analysis of profitability and liquidity ratios over the past five years. A company's financial performance is a key indicator in evaluating operational success, managerial efficiency, and overall financial health. This assessment is important for investors, management, and other stakeholders in strategic decision-making. This study uses a quantitative descriptive approach with a case study as its primary method. The data analyzed are secondary data in the form of PT Mayora Indah Tbk.'s annual financial reports published on the Indonesia Stock Exchange. The ratios analyzed include Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM) as profitability indicators, and Current Ratio (CR), Quick Ratio (QR), and Cash Ratio as liquidity indicators. The results of the study indicate that in general, the company is able to maintain a stable level of profitability, despite minor fluctuations from year to year. ROA and ROE indicate that management is quite effective in managing assets and equity to generate profits. NPM also shows a competitive net profit margin compared to similar industries. Meanwhile, the liquidity ratio indicates that PT Mayora Indah Tbk. has a strong and consistent ability to meet its short-term obligations. The CR, QR, and Cash Ratio are all within safe limits, indicating healthy liquidity. In conclusion, PT Mayora Indah Tbk. demonstrates good financial performance in terms of both profitability and liquidity, making it a company worthy of consideration for long-term investment.

Literacy is one of the key factors that hinders the development of human resources. To improve the quality of human resources, it is essential to focus on eliminating illiteracy within the population. One of the primary goals of this outreach activity is to enhance the literacy skills of the local community in Sitanggal Village, located in Larangan District, Brebes Regency, Central Java. The residents of Sitanggal Village primarily rely on farming and entrepreneurship for their income. However, due to the village's isolated location, difficult access, and low economic status, many residents face challenges in accessing proper education. As a result, the illiteracy rate in this area is relatively high, further exacerbating the cycle of poverty. To address this issue, a collaboration has been established with the Community Learning Activity Center (PKBM) Danawangsa Sitanggal, which has facilitated the eradication of illiteracy within the community. The literacy skills of the participants were assessed both before and after the program implementation using pre-tests and post-tests. The participants, aged between 35 and 59 years, totaled 50 individuals. The program was conducted in three stages: reading, writing, and arithmetic. Each stage was structured around specially designed teaching modules, employing engaging and interactive methods to ensure the participants' active involvement. The results of the program were highly encouraging. The participants' reading skills improved significantly, rising from 10% to 64%. Their writing skills saw a notable increase from 40% to 82%, and their counting skills improved drastically from 80% to 100%. These improvements highlight the success of the program and demonstrate the positive impact that literacy education can have on enhancing the overall quality of life for individuals in marginalized communities.