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

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

The process of signing on and off a seafarer's book for ship crew is a vital stage in the shipping world that requires thorough preparation and orderly implementation to ensure the safety and smooth operation of the ship. Signing on a seafarer's book involves recording and confirming the date and location of boarding the ship in the seafarer's book, which serves as official proof that the document holder has joined the ship's crew. Generally, this stage is accompanied by the preparation of a Seafarer's Employment Agreement (PKL) containing salary details and obtaining approval from the Harbor Master. Conversely, sign off is a procedure carried out when the work contract period in the PKL ends, or earlier for certain reasons such as late salary payments or discomfort in the work. The purpose of this study is to identify the obstacles that arise in the process of managing the sign-on/off of seafarer's crew books at PT. Baruna Mitra Segara Lines, Bandar Lampung. In compiling this paper, the author applies two approaches, namely the field observation method (field study) and the library study method. Both methods are used to gain a comprehensive understanding of the mechanism for managing the sign-on/off of seafarer's books, while also identifying the obstacles that arise so that the company can maximize the process. The research findings reveal that there are obstacles in the implementation of the sign-on/off of seafarer's books that are not fully in accordance with procedures. However, this process still has a positive and significant impact on the efficiency of the departure time of ship crews. This finding confirms that improving procedures and enforcing operational standards are key to improving the quality of document management services at PT. Baruna Mitra Segara Lines

The study try to explain the influence of perceived ease of use, perceived security, and social influence on consumer interest in adopting the QRIS as a digital payment method in Bandar Lampung. The rapid growth of digital transactions and the shift toward non-cash payments highlight the importance of understanding the factors that encourage consumer adoption of QRIS. A quantitative approach was employed, collecting primary data from 222 respondents through structured questionnaires distributed in various retail and public settings. The data were measured with Pearson correlation, and simple linear regression to measure the strength and significance of the variable’s relationships. The findings indicate that all three factors significantly influence consumer interest, with social influence showing the strongest effect, followed by perceived security and perceived ease of use. The results suggest that social norms, trust in transaction security, and ease of interaction with the system are critical in motivating consumers to adopt QRIS. These insights provide practical implications for service providers, policymakers, and merchants to enhance digital payment adoption by focusing on user-friendly designs, robust security measures, and strategies that leverage social influence to encourage broader usage.

This study aims to explain the procedure for processing the Notice of Readiness (NOR) document for coal-carrying vessels at PT. Armada Lintas Baruna Bandar Lampung and to identify the consequences that occur when the NOR is submitted late or contains inaccuracies. As vessels from international shipping companies frequently call at Indonesian ports to transport coal abroad, companies must continuously improve service efficiency and reliability to support national shipping and trade performance. PT. Armada Lintas Baruna plays a key role in managing export vessels, particularly coal carriers, from loading ports to their country destinations, and the NOR serves as a crucial document through which the Ship Master declares that the vessel is fully prepared to load or discharge cargo during the charter period. The NOR service process includes several stages: verification of vessel readiness by the agent, preparation and submission of the NOR document, verification by the port authority, issuance of NOR confirmation, and document closing. Delays or errors in NOR submission can disrupt the vessel’s operational schedule, potentially causing financial losses for shipowners through demurrage charges. This paper employs both field research and library research to provide an in-depth understanding of the NOR service mechanism.

This community service initiative aims to apply biopore infiltration hole technology as a community-based flood mitigation solution in Labuhan Ratu District, Bandar Lampung City. This area faces major problems in the form of a high risk of waterlogging caused by low soil absorption, predominance of watertight surfaces, and suboptimal drainage systems. The program is carried out with a project-based community empowerment approach, where as many as 50 local residents are involved in each stage of the activity. These stages include environmental awareness campaigns, technical training on making biopore infiltration holes, providing equipment, and direct practice in the field. A total of 100 strategic points in the Dasawisma Palapa 6 environment are the locations for the implementation of biopores. The results of the activity show that this simple technology effectively improves the soil's ability to absorb water and reduce surface runoff, so that the risk of inundation can be reduced. In addition, this activity also encourages the formation of community groups that are tasked with maintaining biopores, in order to ensure the sustainability of long-term benefits. This program not only has a positive impact on the quality of the physical environment, but also strengthens the capacity of citizens to manage natural resources based on appropriate technology. The active participation of the community has proven to be the key to success, as it creates a sense of belonging while increasing ecological awareness at the local level. These findings confirm that the integration of simple technological innovations and community empowerment is an effective strategy in building sustainable environmental solutions, especially in the face of urban flood challenges.

Plastic waste remains a pressing issue in Bakung Village, Teluk Betung Barat Subdistrict, Bandar Lampung City, as it affects public health, reduces environmental aesthetics, and triggers flooding due to poor waste management systems. In response, the 2025 Integrated Community Service Program (KKN) of UIN Raden Intan Lampung, through Group 98, applied the ecobrick method as a community-based alternative for managing plastic waste. This study adopted an appropriate technology approach with descriptive qualitative methods, namely observation, interviews, and documentation, to analyze field conditions and evaluate program outcomes. The results demonstrated the successful construction of a ±1-meter monument spelling “Bakung,” which incorporated more than 350 used plastic bottles as ecobricks. Beyond beautifying the environment and serving as a landmark, the monument inspired local residents to participate actively in sorting waste and making ecobricks. Community involvement was particularly visible during material collection and production stages, reflecting the effectiveness of a participatory approach. Additionally, this activity had an educational impact by showing that plastic waste can be transformed into useful and aesthetically valuable products. Although limited time and energy became major challenges, these were addressed through continuous mentoring. Overall, the program proved that ecobricks offer a practical and innovative solution for reducing plastic waste and contribute to achieving Sustainable Development Goals (SDGs) 11 and 12.

This study aims to determine and analyze whether leadership, work environment and organizational culture have a joint influence on employee performance at Perum Damri Bandar Lampung City. The type of data in this study uses quantitative research using primary and secondary data. The sample used is Non-Probability Sampling with saturated sampling type. With a sample of 60 employees who work as office staff at Perum Damri Bandar Lampung City. The analysis technique used is through validity, reliability, classical assumptions and hypothesis tests. From the results of the research that has been done shows that Leadership has an influence and is significant on Employee Performance with an influence contribution of 26.1%. Work Environment has an influence and is significant on Employee Performance with an influence contribution of 25.7%. Organizational Culture has an influence and is significant on Employee Performance with an influence contribution of 37.3%. Leadership, Work Environment and Organizational Culture have a simultaneous and significant influence on Employee Performance at Perum Damri Bandar Lampung. Leadership, Work Environment and Organizational Culture have an influence and are significant on Employee Performance at Perum Damri Bandar Lampung by 89.1%. The remaining 10.9% is influenced by other factors not examined in this study.

This study aims to analyze consumer preferences for purchasing organic products in Bandar Lampung City. With increasing awareness of the importance of a healthy lifestyle and environmental sustainability, organic products are increasingly popular among consumers. This study uses a quantitative approach with a survey method to collect data from consumers who purchase organic products in various markets and shops in Bandar Lampung City from November to December 2024. The variables analyzed include factors that influence purchasing decisions, namely age, education level, gender, frequency and location of purchase, and sources of information about organic products. The results show that consumers of organic products are aged between 18-56 years, with the majority being female and from those with higher education (bachelor and postgraduate). Consumers prefer organic products because of health considerations and better quality compared to conventional products. However, higher prices and product availability are inhibiting factors in purchasing organic products. This study provides important insights for organic product producers and marketers in designing more effective marketing strategies, as well as contributing to the development of the organic product market in Bandar Lampung City.

The operational department at PT. Baruna Mitra Segara Lines Bandar Lampung plays a crucial role in ensuring the timely departure of ships. This study examines how the department monitors ship departures to ensure they occur on time and follow established procedures. The research uses a qualitative case study approach, collecting data through observation and documentation. The findings show that active involvement from the operational department helps reduce technical and administrative issues that may delay departures. Improving human resources and operational systems is essential to guarantee smooth operations. The operational department is responsible for coordinating between departments, checking ship readiness, and monitoring schedules. The department's effectiveness significantly reduces delays and enhances customer satisfaction. The study also highlights that the accuracy of operational work impacts the efficiency, safety, and reliability of the shipping process. Strengthening the monitoring system and improving human resource quality are critical to optimizing the department’s role. However, challenges such as limited resources and outdated information systems need to be addressed to improve performance. This research aims to provide insights for PT. Baruna Mitra Segara Lines management to enhance the operational process of ship departures.

This study aims to describe the implementation of Islamic character education at MTsN 1 Bandar Lampung and analyze its role in overcoming students' moral decadence. It uses a qualitative descriptive approach with data collected through in-depth interviews with five respondents. The focus of the interviews was on five key aspects: the implementation of character education, the core values instilled, the effectiveness of the program, challenges faced, and suggestions for improvement. The study finds that Islamic character education at MTsN 1 Bandar Lampung is integrated through the habituation of worship, the application of Islamic values-based discipline, teacher examples, the integration of character education materials into the curriculum, and the support of counseling services. The five key character values emphasized are honesty, discipline, responsibility, social care, and politeness. The program is considered quite effective in reducing disciplinary violations and enhancing students' moral awareness. However, the program faces challenges, such as the influence of social media, peer pressure, limited learning time, and insufficient teacher training. These challenges hinder the full potential of the program, but despite these barriers, it has still managed to positively impact the students' moral development. The study concludes that Islamic character education can significantly contribute to addressing moral decadence among students, though continuous efforts to address challenges are necessary to further improve its impact.

Parole is an important instrument in the social reintegration of inmates, with the Correctional Center (Bapas) playing a role in guidance, assistance, and supervision. This study analyzes the implementation of supervision by the Class I Correctional Center in Bandar Lampung for parole clients, as well as the obstacles encountered. The research employs a normative juridical and empirical approach, using both primary and secondary data, with sources including the Head of the Adult Client Guidance Section and a Criminal Law Lecturer at the University of Lampung. The findings indicate that supervision has been optimal, with no cases of parole revocation. The main obstacles include the absence of clear administrative sanctions, limited authority, weak law enforcement, inadequate facilities and technology, lack of inter-agency coordination, low public participation, and unsupportive client behavior. Improvements in regulations, enhancement of human resources quality, provision of adequate facilities, and strengthening community involvement are required to support the success of social reintegration

This study explores the impact of organizational commitment, rewards, and punishment on employee performance at Perum DAMRI Bandar Lampung, a branch of the state-owned enterprise specializing in land transportation services for passengers and cargo. The research arises from the necessity to improve employee performance by leveraging both internal and external motivational factors, including employee loyalty, reward systems, and disciplinary actions. Using a quantitative research design, data were collected through a structured survey distributed to 168 active employees of the organization. The collected data were then analyzed using multiple linear regression through SPSS version 24. The study found that organizational commitment and rewards have a significant and positive influence on employee performance. These findings support the proposed hypotheses and highlight the importance of fostering employee loyalty and implementing an effective reward system to boost performance outcomes. In contrast, the analysis revealed that punishment does not have a significant positive effect on employee performance. This suggests that punitive measures alone may not be effective in encouraging desired work behaviors or improving overall performance. Based on these findings, it is recommended that Perum DAMRI Bandar Lampung prioritize initiatives that strengthen organizational commitment and develop a fair, transparent, and performance-based reward system. Such efforts are likely to enhance employee motivation and productivity. Additionally, the current approach to punishment should be critically evaluated to determine its role and effectiveness in supporting performance goals. A more constructive disciplinary framework may be needed to align with modern human resource management practices. This study contributes to the broader understanding of performance management in state-owned enterprises, especially in the transportation sector.

The rise in hate speech cases involving minors on social media has become a pressing legal issue in the digital era. As more children engage with online platforms, the risks of harmful behaviors such as hate speech have grown, presenting challenges for legal systems worldwide. This study aims to examine the enforcement of law against children who commit hate speech crimes on social media, with a focus on understanding both the legal processes and the obstacles encountered during enforcement. Using a combination of normative and empirical juridical approaches, the study collects data through interviews with law enforcement officials in Bandar Lampung. The findings indicate that, although the juvenile justice system emphasizes restorative justice and provides diversion mechanisms for minor offenders, the practical application of these principles remains insufficient. Key technical challenges, such as difficulties in tracking accounts and the ease with which digital evidence is deleted, pose significant barriers to effective prosecution. Additionally, structural issues, including limited resources and the lack of digital legal literacy among law enforcement, exacerbate the problem. Despite these challenges, the study identifies best practices in diversion, such as involving psychologists, probation officers, and community leaders, as potential pathways to more humane and rehabilitative resolutions. Furthermore, the study highlights the importance of strengthening coordination between agencies, improving law enforcement capacity in digital forensics, and implementing early digital literacy education. These efforts are crucial for creating a more effective legal framework to address hate speech cases committed by children on social media, ensuring both justice and rehabilitation in the digital age.

Animal quarantine plays a crucial role in preventing the smuggling of wildlife, particularly protected bird species. Although this is regulated under Law Number 21 of 2019 concerning Animal, Fish, and Plant Quarantine, smuggling practices remain prevalent. This study employs a normative and empirical juridical approach to examine the role of the Agricultural Quarantine Agency Class 1A Bandar Lampung in combating bird smuggling, as well as the factors hindering the enforcement of criminal law. The findings indicate that the quarantine agency carries out three main roles: normative (based on regulations), factual (preventive and repressive actions), and ideal (emphasizing prevention). Obstacles faced include a shortage of field personnel, limited equipment and funding, and low public awareness of the law. It is recommended that the quarantine agency improve community welfare and collaborate with relevant institutions to optimize public outreach and law enforcement efforts.

This study aims to examine the influence of transcendental communication on the practice of the tahlilan tradition among the congregation of Nurul Huda Mosque in Bandar Lampung. Transcendental communication, defined as spiritual interaction between individuals and the divine, is seen as a key factor in shaping religious behavior and sustaining traditional religious rituals within the community. The research employs a quantitative approach using survey methods with 60 respondents selected through total sampling. Data were collected using a structured questionnaire that had passed validity and reliability tests, and analyzed using linear regression through IBM SPSS Statistics 25. The results indicate that transcendental communication significantly influences the tahlilan tradition, with a significance value of 0.004 (< 0.05) and a positive regression coefficient of 0.350. These findings suggest that the stronger the transcendental communication experienced by individuals, the greater their belief in and participation in the tahlilan tradition. Furthermore, the study confirms that the research data meet the classical assumptions of normality and homoscedasticity. In conclusion, transcendental communication plays a substantial role in reinforcing collective religious traditions and spiritual continuity within local Muslim communities. This research contributes to a broader understanding of how spiritual dimensions influence the preservation of Islamic cultural-religious practices in a contemporary setting.

Violence against children and women at home and in the workplace is a serious social problem, but there has been little response from society and law enforcement. The National Child Protection Commission (KPAI, 2018) received complaints related to cases of physical violence and victimization of children as much as 72%, followed by psychological violence at 9%, economic violence or bullying/intimidation at 4%, and sexual violence at 2%. The National Children's Commission also reported that the majority of perpetrators of violence against children were parents, 44% of whom were biological mothers, 22% mothers and stepfathers, 18% biological fathers, and 8% caregivers. The aim of this activity is to increase respondents' knowledge regarding the impact of violence on mothers and children. Socialization methods in the form of lectures and questions and answers are used in this activity. It was found that respondents were very enthusiastic about listening to the material presented by the presenters. The conclusion from this activity is that violence against mothers and children must be opposed to prevent the impact that will occur on children.

Advancements in information technology have influenced changes in consumer behavior, particularly in making purchasing decisions, especially with the emergence of the Electronic Word of Mouth (EWOM) phenomenon on social media and e-commerce platforms. EWOM refers to the electronic dissemination of information or reviews about products, which many consumers rely on before deciding to purchase a product. This study aims to analyze how three main aspects of EWOM—intensity, Valence of Opinion, and content quality—affect purchasing decisions for Barenbliss lip cosmetic products in Bandar Lampung. This study uses a quantitative-descriptive approach, with data collected through a questionnaire distributed to consumers who have used Barenbliss products and have seen digital reviews about the product. The sample selected consists of consumers with direct experience with the product and who can provide insights into the influence of digital reviews on purchasing decisions. The data collected was analyzed using SPSS 25.0. The results show that all three independent variables—intensity, Valence of Opinion, and content quality—have a significant positive impact on purchasing decisions, either individually or collectively. All hypothesis tests showed significance values below 0.05, indicating that the hypotheses are accepted. These findings suggest that the more frequently consumers are exposed to product reviews, the higher the likelihood they will make a purchase. Positive reviews (Valence of Opinion) were found to enhance consumer trust in the product, while informative and high-quality content further strengthened the intention to purchase. Overall, this study emphasizes that EWOM plays a significant role in shaping consumer purchasing decisions. The intensity of reviews, positive Valence of Opinion, and content quality work together to increase the likelihood of purchasing Barenbliss products in Bandar Lampung.

This research aims to examine how product quality and price influence the purchasing decisions of consumers buying Fukumi brand porang rice in Bandar Lampung City. As a healthier rice alternative, Fukumi porang rice has become popular among individuals who are health-conscious, particularly those on diets or managing diabetes. A quantitative method was applied, using surveys distributed to 150 buyers of Fukumi rice. The data were analyzed using multiple linear regression. The findings reveal that both product quality and price have a significant impact on purchasing decisions. The regression analysis shows that product quality accounts for 54.1%, while price accounts for 57% of the decision-making process. An Adjusted R² of 0.567 indicates that 56.7% of the variation in purchase decisions is explained by these two factors, with the remaining 43.3% influenced by other variables not included in this study. These results emphasize the need for businesses to consistently deliver high product quality and set prices that reflect customer value to stay competitive.

This research is motivated by the phenomenon of low assessments of other people towards children with special needs (ABK), because children with special needs (ABK) have differences from children in general.And requires special handling according to developmental disorders and differences that are possessed, cognitive, speech, vision, hearing, social and emotional. Parents must have the ability to handle their child's life processes more optimally. The goal of the endeavor itself is an effort or effort in order to achieve everything that is desired or desired in life,With the attitude of parents' efforts towards the behavior of children with special needs, this can be the best way for children to be well accepted in their surroundings. The method used is descriptive qualitative with data collection through observation, in-depth interviews, and questionnaires.