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The development of fine motor skills and collaborative character is an essential foundation during the golden age period to support children’s academic readiness and social development. However, learning stimulation at Tamalate State Kindergarten is still largely dominated by conventional methods that lack variety and interactive activities. This community service program aims to implement constructive Straw Connectorsmedia as an innovative learning solution to stimulate children’s fine motor skills and cooperative character. The implementation methods included teacher workshops, classroom application with students through collaborative constructive play activities, and evaluation of learning achievements. The findings revealed a significant improvement in children’s fine motor skills, with the average score increasing from 1.67 in the Pre-Test to 3.27 in the Post-Test. Furthermore, 60% of the children achieved the Very Well Developed (BSB) category in collaborative character development. Through the use of Straw Connectorsmedia, students were able to create complex architectural products such as construction bridges and windmills. The study concludes that Straw Connectorsmedia is effective in improving visual-motor coordination, creativity, and collaborative skills while fostering social empathy through interdependent interaction among children during the learning process.

This study aims to analyze the dynamics of development management in Tulang Bawang Regency, particularly in integrating policy, fiscal capacity, and public participation during the transition to the 2025–2029 Regional Medium-Term Development Plan (RPJMD). The study employed a descriptive qualitative method using data triangulation techniques derived from regional planning documents, financial statistical reports, and sectoral program evaluation results. The findings reveal that Tulang Bawang Regency has achieved significant progress in regional transformation and succeeded in reducing stunting rates through the Bergerak Melayani Warga (BMW) program. However, these achievements have not been supported by strong fiscal independence, while public participation remains largely dominated by a technocratic approach. The study highlights the urgent need for reforms in digitalization-based regional revenue management and stronger substantive community involvement to ensure that future regional development becomes more independent, participatory, sustainable, and inclusive in accordance with local community aspirations. These reforms are expected to strengthen governance effectiveness and improve equitable development outcomes across all regional sectors.

Financial Literacy is a crucial aspect in supporting the success of a business for young entrepreneurs, especially in preparing financial reports. Financial literacy encompasses knowledge of money management, investment, and financial planning, while self-management encompasses skills such as time discipline, emotional control, and decision-making. "Improving Financial Literacy and Self-Management for Young Entrepreneurs of Polytechnic Students" has successfully achieved its primary objective with significant achievements. The general objective was achieved through a 25-30% increase in financial literacy and self-management scores, enabling students to manage their businesses more effectively and sustainably. Specific objectives were also met: workshops provided basic knowledge, mentoring trained practical skills, and the application of the concept of forming an aware community. Positive impacts were seen in reducing business risks and contributing to the polytechnic's entrepreneurial ecosystem. Positive impacts resulting from this program include reducing business risks and contributing to the development of the entrepreneurial ecosystem at the Polytechnic. This program is expected to become a model that can be applied in other educational institutions to support the development of young entrepreneurs in Indonesia.

This study was conducted to review the quality of test items in Business Economics and General Administration subjects using a classical analysis approach. The assessment process included examining validity, reliability, difficulty level, the ability of questions to differentiate student abilities, and the accuracy of distractors. The research approach used was descriptive quantitative, with 32 students from grades XI and XII majoring in Accounting as subjects and 50 multiple-choice questions as instruments. The main focus of this study was to ensure that the evaluation tools used were truly capable of describing students' competency achievements. Data analysis was conducted through observation results and student responses on Google Forms, which were then processed using the Anates Version 4.0 application. The results of the analysis showed that most of the questions had high validity and reliability, good discrimination power, and a moderate level of difficulty. However, the overall quality of the distractors was not good enough, and there were no questions in the difficult category. Overall, the quality of the questions in this subject can be categorized as good and suitable for evaluating the learning of vocational high school students in grades XI and XII.

This study investigates the implementation of the food security program and the establishment of independent economic pillars in Patempuran Village, Kalisat, Jember, by focusing on the central role of the Patempuran Sejahtera Village-Owned Enterprise (BUMDes). Using a qualitative approach with a case study design, this study explores the strategies, achievements, and challenges of program implementation in integrating two of the village's main agricultural potentials: soybean cultivation and livestock. The core finding is the formation of an Integrative Management Model in which the BUMDes acts as the primary institutional driver, synergizing the soybean and livestock sectors. The BUMDes successfully fulfills its dual function: as an economic institution (generating a net profit of approximately IDR 9 million from 1.8 hectares of soybean cultivation) and as a social institution empowering the community through job creation and additional income. This success is closely linked to the high level of active community participation, in line with Stakeholder Theory in strengthening legitimacy and a sense of shared ownership. However, implementation faces significant challenges, including irrigation constraints in hilly areas, livestock health risks, and a manual financial recording system (based on a simple Excel spreadsheet), which limits managerial capacity and full accountability. This study recommends immediate modernization of the accounting system, strategic investment in irrigation infrastructure, and strengthening intensive technical assistance to ensure long-term sustainability and equitable partner productivity.

Every year, companies are required to prepare financial reports that include information on their financial condition, performance, and cash flow. This report demonstrates management's accountability for the resources they manage. One of the most important elements in this report is profit. This profit figure is closely monitored by report users, as it is considered a key measure of management's achievements and performance. However, in their financial management, manufacturing companies often face problems related to earnings management practices. Earnings management is an attempt by company management to manipulate or arrange financial reports, especially profits, for specific purposes. This practice can be carried out to demonstrate better financial performance, meet market targets, or reduce tax burdens. The purpose of this study is to determine the determinants of earnings management, such as intellectual capital, inflation, and third-party funds. This study utilizes information taken from the financial reports of manufacturers listed on the Indonesia Stock Exchange (IDX) using a purposive sampling method that meets the exploratory steps. This research period was taken over three years, with 78 observations used from 26 manufacturing companies. This research method used Eviews 12 with secondary data types. The results of the study show that there is a positive influence between intellectual capital on profit management, and there is no influence of inflation on profit management, and third party funds do not have a significant influence on profit management..

Micro, Small, and Medium Enterprises (MSMEs) are a major pillar of the national economy, but Rengginang MSMEs in Dolok Kahean Village face challenges adapting to the digital era, characterized by limited market reach through traditional methods and minimal product exposure due to not utilizing digital media. In fact, a digital presence is crucial for achieving positive benefits such as higher income. The main objective of this community service is to provide intensive assistance in implementing digital marketing strategies for Rengginang MSMEs. The implementation method is based on the principle of Participation with a Participatory Action Research (PAR) approach. Concrete actions include intensive Capacity Building Training on digital marketing fundamentals, branding strategies, and product photography techniques, followed by direct assistance in creating and managing social media accounts. The results of the community service demonstrate the successful transformation of Rengginang MSMEs into digitally literate MSMEs. Key achievements include increasing partner digital capacity, activating new digital marketing channels, and strengthening product visual branding. Evaluation through FGDs confirms that this implementation triggers a significant expansion of market reach beyond village boundaries and increased consumer awareness. The conclusion confirms that intensive mentoring is a vital strategy to bridge the digital divide at the village level, thereby effectively supporting the development of the local creative economy and accelerating economic growth.

This community service program was carried out in Dolok Kahean Village, Tapian Dolok District, Simalungun Regency, with the main focus on optimizing digital literacy to increase the competitiveness of micro, small, and medium enterprises (MSMEs). The purpose of this program is to strengthen the competitive position of MSMEs, especially Rengginang Ibu Saliem, who still rely on conventional marketing systems and have a minimal understanding of business digitalization. The method used is a participatory and educational approach, carried out in four systematic stages: needs assessment, material design, program implementation, and mentoring and evaluation. The results of the activity showed significant achievements, with an increase in digital literacy understanding by 80% based on a comparison of pre-service and post-service. In practice, partners have succeeded in forming a business digital identity, namely @rengginanghuta_ibusaliem Instagram accounts, and are able to run digital marketing starting from content processes to customer interaction. Theoretically, these findings strengthen the argument that digital literacy is an essential foundation in facing the challenges of the digital economy, where increased competitiveness is not only influenced by technical skills, but also by changes in mindset and business independence. The implication of this program is that local MSMEs now have adequate capabilities and platforms to expand market reach beyond the village boundaries.

This study aims to determine the effect of training and work motivation on the performance of employees at the Jambi Province Public Works and Public Housing Agency. The background of this research is the decline in employee performance target achievements, which is influenced by budget constraints, limited training opportunities, and low work motivation due to a lack of recognition and organizational support. The research method used is a quantitative method with a descriptive approach and a case study, conducted on employees of the Public Works and Public Housing Agency of Jambi Province. The results show that training has a positive and significant effect on improving employee performance. Training not only serves as a means of instruction but also as a tool for developing employee skills and competencies. Conversely, work motivation has a negative and insignificant effect on employee performance, which is influenced by unmet needs for security, recognition, and encouragement to achieve goals. However, simultaneously, training and work motivation have a positive and significant effect on employee performance. This study concludes that effective training management and appropriate motivational strategies are crucial for improving the performance of employees at the Public Works and Public Housing Agency of Jambi Province.

English literacy at early childhood is a crucial foundation for language development, cognitive growth, and academic readiness. TK Desa Bagi 01, despite its high academic achievements, faces several challenges in teaching English, including a busy daily schedule, limited learning time, and restricted access to interactive learning media. This community service program was designed to address these challenges by introducing English literacy to young learners in a creative and engaging manner while simultaneously enhancing teachers’ skills in employing interactive and contextually relevant teaching media. The program employed several methods: observation of current teaching practices, planning and development of creative learning media such as flashcards, posters, storybooks, and puppets, implementation of learning activities through play-based approaches, and evaluation of student and teacher outcomes. The results indicate a significant increase in student enthusiasm, active participation, and comprehension of basic English vocabulary. Teachers also demonstrated improved creativity and confidence in using various teaching media to support literacy learning. This program shows that English literacy can be effectively fostered in early childhood using simple, locally relevant, and sustainable media. Furthermore, it highlights the importance of teacher development in enhancing the quality of English learning in rural school contexts. Overall, the initiative provides a practical model for integrating interactive English literacy education in early childhood settings with long-term potential for rural education improvement.

Vocational school students often face challenges in planning their career paths and presenting their competencies in a structured and digital format. This community service program aims to assist students in preparing career plans and developing digital portfolios that reflect their personal achievements, skills, and aspirations. The activity was conducted in three stages: (1) initial preparation involving coordination with the school and student needs assessment, (2) interactive training on career planning and digital portfolio creation using platforms such as Canva and Google Sites, and (3) feedback sessions where students presented their portfolios and received constructive input. Throughout the program, students were guided on how to reflect their strengths, skills, and future aspirations into a digital format, providing them with a comprehensive tool for job applications or further studies. The results showed a significant increase in students’ understanding of career planning and their ability to independently create well-structured digital portfolios. The majority of participants (78%) completed their digital portfolios, and over 80% were actively engaged during the sessions, demonstrating a high level of enthusiasm and commitment. This program highlights the effectiveness of a participatory and practice-based approach in enhancing students' career readiness and equipping them with essential tools for the modern job market. The students’ improved ability to showcase their competencies in a digital format also supports the evolving needs of employers in the digital age. Future programs are recommended to include advanced modules on digital personal branding, interview preparation, and networking skills to further support vocational students in successfully entering the workforce or continuing their education.

This study aims to analyze the comparison of solvency levels and claim payment abilities between two general insurance companies in Indonesia, PT Asuransi Dayin Mitra Tbk (ASDM) and PT Asuransi Jasa Tania Tbk (ASJT), considering the macroeconomic conditions in 2023. The methods used are qualitative and quantitative comparative analyses based on the audited financial statements and annual reports of both companies, as well as a review of macroeconomic data from official sources. The findings indicate that ASDM and ASJT managed to achieve positive performance despite economic challenges, with ASJT recording higher growth in premiums and net income. Both companies maintained solvency ratios above regulatory thresholds and controlled claims ratios. Business strategy adaptation, sound governance, and effective risk management contributed to these achievements. Macroeconomic factors such as inflation, interest rates, and exchange rates were found to influence the performance of both companies, with varying levels of sensitivity depending on their market segment focus. These findings provide valuable insights into the dynamics of the insurance business in Indonesia and highlight opportunities and challenges that industry stakeholders need to anticipate..

Research Problems The coaching process and training programs at Sasana Djiwo Ketawang have been implemented but have not yet reached maximum achievement. Research Objectives: This study aims to assess the effectiveness of martial art training program at Sasana Djiwo Ketawang using the CIPP model, including: (1) context evaluation, (2) input evaluation, (3) process evaluation and (4) product evaluation. Methods: The research method used is descriptive quantitative using a questionnaire and descriptive qualitative conducted by interview and observation and documentation as supporting data. Results: The results of this evaluation research show an overall average score of 2.89 in the good category, with a context evaluation score of 3.10 in the good category, an input evaluation score of 2.99 in the good category, a process evaluation score of 3.38 in the very good category and a product evaluation score of 2.09 in the poor category. The context aspect is considered successful, but the input aspect needs improvement, especially in athlete resources with the main obstacle being the lack of government funding in fostering achievement training. The process aspect is quite good, but the implementation of training has not been maximized even though coaching and monitoring evaluation have been running. This causes pencak silat achievements in Sasana Djiwo Ketawang not to be able to compete at the regional and national levels. Conclusion: For the overall results of the evaluation, Sasana Djiwo Ketawang has been running well, however, regular evaluations are still needed to improve coaching performance, try out scheduling for athletes' match flying hours and a more varied and efficient training program on target.

Roads are the main infrastructure that supports human life. When the infrastructure in the form of roads is good, then all community activities, from the economy, transportation, to equitable development can also be realized well. Sepinggan, South Balikpapan District, Balikpapan City is one of the cities in East Kalimantan whose road infrastructure is quite adequate. However, there is a road that does not have maximum lighting at night. Apart from poor visibility and increasing the risk of accidents, it also risks attracting crime. Therefore, members of the Balikpapan University KKN 2024 made street lighting at Posyandu Kusuma RT 58. The street lighting was made with solar power. Solar powered street lighting was chosen to maximize power efficiency. The methods used in these activities are identification, implementation, and achievements or outputs of activities. The people of RT 58 really appreciate the making of solar panel lights carried out by the 2024 Balikpapan University KKN team. The community's activities at night when passing through roads that already have cell panel lights become more optimal and productive.

Pencak silat is an Indonesian cultural heritage and tradition that is rich in philosophy, art, and sport. In Kuningan Regency, pencak silat is not only seen as a sport, but also as a means to build character and community discipline. Despite its great potential, the achievement of pencak silat in this area still faces challenges, such as the lack of quality training and understanding of effective techniques. To overcome this, the Indonesian Pencak Silat Association (IPSI) of Kuningan Regency held a coaching workshop aimed at improving and increasing the competence of coaches and achievements in the pencak silat sport in Kuningan Regency. This activity was held on December 28, 2024 at the Muhammadiyah University of Kuningan, which was attended by 60 participants from various pencak silat schools. Competent speakers provided material on the basics of coaching, competition regulations, competition techniques and strategies, and first aid for sports injuries. The results of this activity are expected to form coaches who are able to educate athletes to achieve achievements, especially in the West Java Provincial Sports Week (BK PORPROV) Qualification Round competition. Thus, the socialization of this coaching is expected to contribute to improving the achievements of pencak silat in Kuningan Regency.

Pencak silat is an Indonesian cultural heritage and tradition that is rich in philosophy, art, and sport. In Kuningan Regency, pencak silat is not only seen as a sport, but also as a means to build character and community discipline. Despite its great potential, the achievement of pencak silat in this area still faces challenges, such as the lack of quality training and understanding of effective techniques. To overcome this, the Indonesian Pencak Silat Association (IPSI) of Kuningan Regency held a coaching workshop aimed at improving and increasing the competence of coaches and achievements in the pencak silat sport in Kuningan Regency. This activity was held on December 28, 2024 at the Muhammadiyah University of Kuningan, which was attended by 60 participants from various pencak silat schools. Competent speakers provided material on the basics of coaching, competition regulations, competition techniques and strategies, and first aid for sports injuries. The results of this activity are expected to form coaches who are able to educate athletes to achieve achievements, especially in the West Java Provincial Sports Week (BK PORPROV) Qualification Round competition. Thus, the socialization of this coaching is expected to contribute to improving the achievements of pencak silat in Kuningan Regency.

Sport is an activity that exists throughout the world and is an important aspect in a person's life. One of them, in Indonesia, sport plays an important role in increasing national success and resilience.  The Youth and Sports Department has an important role in cultivating the younger generation's interest in sports. They can help young athletes develop their skills, provide guidance, and inspire them. This Field Work Practice Report aims to increase interest in sports among the younger generation. The objectives include organizing activities and programs to increase interest in sports, increasing national achievements by involving the younger generation in sports, increasing public awareness of the importance of sports, and increasing access to sports facilities through various activities and programs.

Knowledge plays a central role in Islamic teachings, both as a means to achieve worldly success and salvation in the afterlife. This study aims to examine the virtue of knowledge as the key to worldly and afterlife success based on the perspective of the Qur'an and hadith. The method used is a literature review with a thematic interpretation approach and hadith analysis to examine the verses of the Qur'an and hadiths related to knowledge. The results of the study show that the Qur'an and hadith firmly place knowledge in a very high position, with knowledge being the main factor that elevates human status, both in the world and in the afterlife. In Surah Al-Mujadilah verse 11, Allah SWT states that He will elevate the status of those who have knowledge, while the hadiths of the Prophet Muhammad SAW emphasize that knowledge is the path to heaven and good deeds whose rewards continue to flow. Knowledge not only leads to worldly achievements such as social, economic, and technological progress, but also becomes the main foundation for carrying out worship properly and obtaining happiness in the afterlife.

The objective of this research is to enhance the academic performance of Grade III students at SDN Margomulyo 1 Ngawi in the subject of animal life cycle by implementing a cooperative learning approach using Montessori media. The study methodology used is classroom action research (CAR) consisting of two cycles. During the first phase, the assessment of student learning outcomes revealed a limited level of proficiency, as just 44% of students successfully attained the desired learning goals. Following the implementation of the cooperative learning paradigm using Montessori media in the second cycle, there was a notable improvement, with 88% of students attaining mastery and an average score rise of 82%. This research provides evidence that the collaborative learning approach, along with Montessori media, is successful in improving students' comprehension and academic achievements in the subject of animal life cycles.

The development and progress of Village Credit Institutions (LPD) can be seen through various achievements such as financial performance and operational results. A good Village Credit Institution (LPD) is recognized from its financial reporting system and services. In reality, not all (LPD) are able to use AIS wisely and accurately. The purpose of this research is to understand the influence of employee competence, work motivation, and job satisfaction on the performance of the accounting information system. The population consists of LPDs in Ubud Regency, Bali with a representation of 96 people. The data collection techniques used in this study include quantitative. The studies that have been carried out prove that employee ability has a positive effect on AIS performance, work motivation has a positive effect on the use of AIS, and job satisfaction has a positive effect on the use of AIS. We found that it had a positive impact. The magnitude of the influence of independent variables on the use of AIS is 65.4%.