Publication Search

Community Health Centers (Puskesmas) are facilities established to implement promotive, preventive, curative, and rehabilitative health services by the government, local authorities, and the community. The system of drug planning and procurement plays a pivotal role in determining drug availability and the budget allocation required. This study aims to evaluate the process of drug planning and procurement using a combination of the ABC-VEN and Reorder Point (ROP) methods at the Belik Community Health Center, Pemalang Regency. This research is a descriptive analysis employing a retrospective case study design with data collection from January to December 2023 and supported by interviews. The results show that the ABC-VEN combination analysis identified: AV group (1 item; 0.29%; cost IDR 4,662,000), AE (45 items; 12.86%; IDR 271,578,813), AN (7 items; 2.00%; IDR 65,272,502), BV (7 items; 2.00%; IDR 7,825,526), BE (53 items; 15.14%; IDR 70,352,382), BN (11 items; 3.14%; IDR 15,283,936), CV (19 items; 5.43%; IDR 3,687,488), CE (194 items; 55.43%; IDR 42,690,036), and CN (13 items; 3.71%; IDR 2,779,589). Drugs in groups AN, BN, and CN (Additional group) should be prioritized for reduction; AE, BE, and CE (Main group) are second priority; while AV, BV, and CV (Priority group) must always be available. The highest Reorder Point (ROP) was for Dexamethasone at 64,067 tablets, while the lowest was Betason skin ointment with 0 tubes.

Public ignorance about education in reading and writing the Al-Quran, is characterized by the number of teachers being disproportionate to the number of students learning to read and write the Al-Quran at the Al-Ikhlas Pakalongan Sampang prayer room, resulting in learning outcomes not meeting expectations. Teacher assistance measures students' understanding of reading and writing the Koran, including verses, pronunciation, rhythm, and correct recitation rules. With the ABCD (Asset Based Community Driven Development) approach, this very effective learning to read the Al-Qur'an is carried out through repetition, question and answer methods, deepening the material, and writing, which aims to truly empower the ability to read the Al-Qur'an students optimally. The Al-Ikhlas prayer room educates many elementary school children. This assistance is intended to assess the extent of the ability to read the Koran at the Al-Ikhlas Pakalongan Sampang Prayer Room, using the Qiroati method, where children know and understand how to read the Koran correctly with tartil rhythm. The Qiroati method plays a very important role in learning to read and write the Koran at the Al-Ikhlas prayer room, Pakalongan. The results of this assistance show that children are enthusiastic about participating in learning using the Qiroati method so that children are able to read the Koran fluently according to correct recitation rules and knowledge.

This study aims to explore women's perceptions of the advertisement "Kecap ABC Supports Equality in the Kitchen on Women’s Equality Day." Using a descriptive qualitative approach, the study involved 71 female students from the Communication Science Program, Faculty of Social and Political Sciences, Balitar Islamic University. Data were collected through an online questionnaire designed to analyze three main components of perception: cognitive, affective, and conative, concerning the message conveyed in the advertisement. The findings reveal that the majority of respondents possess a solid understanding of gender equality, particularly regarding men’s roles in domestic tasks. Most respondents responded positively  to the advertisement, reflecting their support for the values of equality promoted. However, discrepancies in perceptions were noted in certain aspects, such as the ideal distribution of domestic responsibilities and the practical implementation of gender equality in family settings. This highlights the need for enhanced education and awareness, particularly on the importance of applying gender equality in daily life. This study provides valuable insights into how media can serve as an effective tool to promote the values of gender equality in society.

This study aims to select four Mining Companies that have the best implementation of Occupational Safety and Health and to identify the implementation of Occupational Safety and Health that has been carried out by the Company so that it can be assessed as a whole. Therefore, data collection in this study was carried out by conducting observations, interview sessions with employees and observations of locations that have been selected as research objects as primary data and making location maps as secondary data. 4 (Four) Companies selected as research objects are located in SG Village Arso Satu Keerom Regency, Papua Province. The results showed that there were 4 (Four) companies that became the object of research, namely CV. SG, CV. ABC, CV. CTT Keerom and CV. JT XXX of the four Rock Mining companies have not implemented the Occupational Safety and Health Policy in the work environment in the Company. For this reason, it is hoped that the Keerom Regency government can pay attention to this matter.

Manual jimpitan financial management in RT 03 RW 01 Ngaresrejo Village, Sidoarjo Regency faces problems of inaccurate recording and lack of transparency to residents. The purpose of this community service is to improve the efficiency and transparency of jimpitan financial management through training and implementation of a digital accounting recording system. The method used is the Asset-Based Community Development (ABCD) method and includes several stages such as identifying needs, preparing training materials, implementing workshops, and direct assistance in using the system. The results of this program show that RT administrators can use the digital system well, increasing the accuracy and transparency of financial reports. The main contribution of this program is the application of digital technology in community financial management, which has the potential to be a model for other RTs. This innovation not only simplifies the administrative process but also strengthens community trust in fund management.

Brain Gym assistance at SDIT AL-Ghazali, Palangka Raya City, Central Kalimantan Province, MBKM students innovate by implementing wake bounding with varied greetings as a form of their dedication to the school. They do this by accompanying Brain Gym in the morning to improve students' fitness and behavior in order to increase their enthusiasm before starting learning activities. The aim of these varied greetings is to make activities at Brain Gym more fun and interesting for students. The ABCD (Asset Based Community Development) method was used in this research. Inculturation, discovery, design, definition, and reflection are the processes carried out. By placing their hand on the picture, they choose a variety of greeting images. The results of accompanying brain exercise activities in the morning by applying varied greetings can create discipline, students' readiness to learn with a happy, enthusiastic mood and become an evaluation for future teachers to create other creative ideas.

The purpose of writing this service article is to provide assistance to students in reading iqro and al-qur'an in order to improve the quality of reading in accordance with the rules of tajweed science. MI Darul Ulum Kota Palangka Raya has its own challenges, namely that there are still many students who are not fluent in reading iqro and al-qur'an so they need intense teaching. Assistance in reading iqro and al-qur'an with tajweed to improve the quality of students' reading with the Asset Based Community Development (ABCD) method is a suitable solution in order to develop the assets that each student already has. This service aims to explore the effectiveness of such assistance in the context of improving the quality of students' reading in reading Iqro' and Al-Qur'an. The ABCD method is used as a framework, where this approach emphasizes the use of local potential and existing resources in the community to overcome problems. The assistance was carried out by involving one of the teachers and also several students who were not fluent in reciting the Quran to support the assistance activities of reading Iqro' and Al-Qur'an with tajweed. The results of the service showed that the assistance of reading Iqro and Al-Qur'an with tajweed was able to improve the quality of MI Darul Ulum Palangka Raya students. The existence of this service program helps teachers to be more intense in teaching students to read Iqro' and the Qur'an, and makes students more eager to continue learning regularly every day to develop the quality of their reading in reading Iqro' and also the Qur'an. With the ABCD method, Iqro' and Al-Qur'an reading assistance has opened opportunities for teachers and students in improving the quality of religious learning, as well as empowering local communities in facing educational challenges.

Religious education plays a very important role in shaping the discipline and moral character of students, especially at the primary level. This community service aims to assist students of class VI A at MI Darul Ulum Palangka Raya in tadarus Juz Amma, reciting Asmaul Husna, and reciting the obligatory prayers, as an effort to improve the discipline of worship. This activity uses the ABCD (Asset-Based Community Development) method, which utilises school assets and the potential of students and teachers. MBKM Teaching Assistance programme students play an active role in collaboration with the VI A class teacher to accompany students during the activity. The results of this assistance show significant improvement in students, especially in the ability to read the Qur'an with tartil and correct tajweed, memorise Asmaul Husna, and recite prayer readings correctly. This activity, which is routinely carried out every morning, not only improves the understanding of worship techniques, but also familiarises students to carry out worship consistently. This assistance fosters students' sense of responsibility and discipline in carrying out worship obligations.

Muslims were created by Allah in the best possible form. Maintaining God's creation can be done with various efforts, one of which is sports which are related to regulating emotions and diet to improve physical fitness. The healthier our body is, the more comfortable it is to worship Allah. Talking about physical education, which is commonly known as physical education, is closely related to health. Health is the most precious gift from Allah because of the blessings that are needed in a person's life, including in terms of worshiping Allah. Therefore, it is very important to maintain health through exercise that can improve body fitness. So if we relate it to extracurricular activities in school, we can see how karate is able to improve the physical fitness of karateka (people who follow karate) towards their worship of Allah with the target of students in elementary schools with various age ranges. Through the Asset Based Community Development (ABCD) method, conclusions can be drawn that the use of karate extracurricular can fit the body and have an impact on body health and focus on worshipping Allah. This theme is interesting to explore because it is still not paid attention to and applied in school life as well as in daily life. The hope is to make yourself aware of how important the level of fitness in the body is through karate extracurricular at school and also help make school institutions and coaches who have professional abilities in the field of karate proud

This study aims to improve the quality of Qur'an reading through tajwid training in Pasinan Village. The method used is the Asset-Based Community Development (ABCD) approach, which focuses on utilizing the potential of local communities. This training was conducted for one week, with five sessions at the Pasinan Village Hall, involving children from preschool to high school age. This training includes the theory and practice of tajwid science. The results showed a significant increase in the quality of participants' Qur'an reading, which was marked by an increase in understanding of tajwid rules and increased reading skills. The main supporting factors were the enthusiasm of the participants and the harmonious cooperation between the Unsuri Team and the local community, despite the challenges in teaching early childhood children. In conclusion, this tajwid training succeeded in improving the quality of Qur'an reading in Pasinan Village and provided significant benefits to the community

The development of the park at Sunan Giri University Surabaya aims to improve the integration of the green environment on campus through the utilization of ecological, social, cultural, economic, and aesthetic functions of the park as a green open space. This research uses the Asset-Based Community Development (ABCD) method to develop the park as a green space at Sunan Giri University Surabaya. The ABCD method focuses on utilizing community assets, such as available land and the support of the academic community, to design parks that function ecologically, aesthetically, socially, and economically. Through observation and focus group discussions, community needs and potentials were identified for garden planning. Project implementation was carried out in stages involving active participation from the campus community. The results showed that the developed garden successfully improved the aesthetics and tidiness of the campus environment and supported social and cultural functions. The evaluation showed that the success of the program was influenced by community support and land availability, despite challenges such as dry soil conditions. The development of this garden is expected to become a model of environmental sustainability and strengthen the university's image as an institution that cares about the environment.

Community service activities at MA Darul Ulum Palangka Raya aim to increase the spiritual value of students. Through the Asset Based Community-driven Development (ABCD) approach, the service team encourages students to regularly read Surah Al Kahfi every Friday before learning activities. Even though students already have these good habits, this potential needs to be monitored and developed. The activity took place from July to October 2024, and aimed to form positive attitudes and behaviors of students.

Abuse of Narcotics, Psychotropics and Addictive Substances (Drugs) among the younger generation is a crucial issue that threatens the future of the nation. This abuse has a significant negative impact on the mental and physical development of the younger generation. Therefore, prevention efforts through education, routine counseling and positive activities in the community are very important. The socialization program on the dangers of drugs was carried out at the Sumbersari Village Hall, Ngampel District, Kendal Regency. The targets for this activity are teenagers from Sumbersari Village. This activity is carried out using the ABCD method which includes identifying community strengths, asset mapping, community economic analysis, creating relationships and activity priorities, as well as monitoring and evaluation. The results of counseling regarding the abuse of narcotics, psychotropic substances and other addictive substances in Sumbersari village show significant benefits for the younger generation. Participants' responses emphasized the importance of the understanding provided. The suitability of participants' expectations with the reality of the activity can be seen from the appreciation for the presence of food and similarities with socialization at school. Participants' understanding also increased thanks to the material presented in an interesting way. Comfort during activities is an important factor in maintaining participant concentration. However, participant satisfaction was affected by schedule discrepancies.

An abcess is a collection of pus in an indefinite space in the body, an abscess can appear on the surface of the skin and can appear in the tissues of an organ. Abscesses occur due to an infectious process or from parasitic bacteria due to foreign bodies, such as splinters, bullet wounds, needles. Many patients come with complaints of pain, swelling, redness, fever and others. Therefore, to overcome this problem, it is necessary to take quick action to help reduce and deal with the problem of abscess disease among the community by using the clustering method do that it can help agencies in conducting socialization so that the communinty knows more about the factors that cause abscess disease and how to handle it. From this research courced at tha Binjai estate Health Center which consists of several variables, namely age, type of abscess disease data that often appears, the abscess disease data that often appears after doing the 2 cluster process is with age is 26-35 years, with the type of abscess disease is dental abscess, and the casual factor is not maintaining dental hygiene.

This research focuses on the design and development of a Software Requirements Specification (SRS) document for the Cost Accounting Information System at PT. ABC, a rubber manufacturing company in Indonesia. In an effort to enhance the company's efficiency and productivity, this SRS document is prepared based on the international standard ISO/IEC/IEEE 29148:2018, which covers essential aspects such as functional requirements, performance, usability, interfaces, and others. The large number of business processes carried out manually, especially in the scope of cost accounting, means that the absence of an integrated cost accounting information system is one of the main factors preventing PT. ABC from achieving optimal efficiency in its business processes. In the context of the manufacturing industry, cost accounting plays a crucial role in controlling production costs, overhead, raw materials, and indirect labor. The results of this research will produce several modules, including factory overhead cost transactions, raw material cost transactions, direct labor cost transactions, manufacturing goods transactions, finished goods transactions, purchase return transactions, sales transactions, component purchase transactions, component mastering, position mastering, user mastering, cost mastering, supplier mastering, employee mastering, raw material cost reports, factory overhead cost reports, direct labor cost reports, cost of goods sold reports, cost variance reports, budget cost reports, and profit and loss reports.

Indonesia as an agricultural country rich in natural resources, relies heavily on agriculture to support its economy, especially in Central Java where the majority of the population are farmers. However, many rural areas, such as Tegalrandu village in Srumbung, Magelang, face challenges due to limited agricultural knowledge and resources. This study aims to empower farmers in Tegalrandu by improving their agricultural practices through the use of compost as a sustainable fertilizer. This study uses the Asset Based Community Development (ABCD) methodology, which focuses on local strengths and assets to catalyze community-driven development. Participants included local farmers who were engaged through a series of workshops and hands-on training in compost production using household waste and natural activators. The results showed that farmers successfully produced high-quality compost, leading to improved soil health and crop yields. In addition, the community showed increased knowledge and confidence in sustainable agricultural practices. This study underscores the importance of participatory approaches in agricultural development, highlighting the potential of composting to not only increase crop production but also foster economic resilience among rural farmers. The implications extend beyond local agricultural practices, suggesting that similar empowerment strategies can be applied in other rural contexts to promote sustainability and community development.

Calculating production costs is more precise and accurate using the full costing method. Therefore, the entire purchasing process includes in detail all costs used in the production process. The purpose of this writing is to identify the production categories used during production as well as understand and compare how costs are paid in calculating production costs with CV ABC and existing theory. The data is used as primary data. Primary data was obtained through work visits and interviews with business owners. The writing results show that in calculating production costs there are differences in total production costs caused by the company's lack of flexibility in grouping production costs so that the calculations do not reflect the correct value.

This study's objective is to evaluate PT. ABSD financial results. The method used in this study is descriptive qualitative. The study's findings indicate that the company's financial performance as seen in the balance sheet statement is deemed unhealthy due to the lower liquidity value in terms of balance sheet assets. However, because businesses can raise cash and lower financial risk, income statements are seen negatively. In summary, despite the fact that the gross profit margin is declining annually, the income statement's financial performance is deemed unhealthy.    

This research is to determine and analyze the impact of calculating PPh Article 21 for individual taxpayers on income received with deductions based on Government Regulation No. 58 of 2023. This research method uses a quantitative approach. The type of research is quantitative descriptive. The research data used in this research is secondary data in the form of tax reports that use the Tax Effective Rate (TER). And primary data is the result of observations carried out by researchers as support for this research data, such as interviews with individual taxpayers who have been deducted PPh Article 21 on salaries received using TER. The results of the research show that the salary and allowances that Mr. ABC continues to receive, are deducted from the PPh payable in different amounts, where in the December period the payment is smaller, because it has been reduced by the PPh payable which has been deducted in the January to November period. So the impact given to the implementation of Government Regulation No. 58 of 2023 has a positive impact, where the calculation period is greater but in the December period it is smaller.

This research discusses the importance of building an entrepreneurial spirit among teenagers, especially by utilizing Rumah Honai creations as an innovative means. Entrepreneurship is seen as a key skill for the younger generation in facing future challenges and contributing to economic growth. Asset-Based Community Development Method (ABCD) is used to identify and utilize community potential and assets in developing empowerment programs. The discussion focuses on two main aspects: building an entrepreneurial spirit and combining innovation, culture and entrepreneurship through Rumah Honai. The development of an entrepreneurial spirit is emphasized as a continuous process that requires commitment, continuous learning and the ability to adapt. The Honai House, as a symbol of Papuan cultural heritage, was introduced as a creative tool to instill entrepreneurial values ​​such as creativity, risk taking and problem solving. This research shows that involving teenagers in the creation of Honai Houses can develop practical business skills, increase cultural awareness, and promote social responsibility. This approach not only builds a strong entrepreneurial foundation but also promotes cultural heritage preservation and sustainable social development. In conclusion, the integration of entrepreneurship with cultural elements such as Rumah Honai offers a holistic approach in preparing the younger generation to face future challenges, while maintaining their cultural identity.