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Program Kuliah Kerja Nyata (KKN) mahasiswa Universitas 17 Agustus 1945 Semarang dilaksanakan di Kelurahan Purwosari, Kecamatan Mijen, Kota Semarang pada tanggal 3 Januari hingga 1 Februari 2026. Program ini bertujuan mengatasi permasalahan masyarakat di bidang kesehatan, literasi, keselamatan lingkungan, dan kesejahteraan sosial melalui pendekatan partisipatif yang terintegrasi. Program yang dilaksanakan meliputi pembuatan Taman TOGA, pembagian buku bacaan bergambar ke sekolah dasar, pemasangan kaca cembung di titik blind spot, penyuluhan pencegahan stunting disertai pembagian makanan bergizi, kerja bakti, serta pendampingan Posyandu, PKK, dan PAUD. Hasil program menunjukkan manfaat nyata: taman TOGA fungsional terbangun di halaman kantor kelurahan, 180 buku tersalurkan ke SDN Purwosari 1 dan 2, 3 kaca cembung terpasang di titik rawan kecelakaan, dan 25 paket makanan bergizi terdistribusi kepada anak PAUD. Program-program ini berhasil meningkatkan kesadaran dan kapasitas masyarakat di bidang kesehatan, pendidikan, dan keselamatan lingkungan.

A safe and inclusive learning environment is an important factor in supporting the educational process. However, various forms of bullying behavior, such as teasing, giving negative nicknames, and social exclusion, are still found in schools and may hinder the creation of a comfortable and child-friendly learning environment. This community service activity aimed to improve students’ understanding of bullying and its impacts, as well as to instill the values of mutual respect as an effort to create a safe and inclusive learning environment. The activity was conducted at SD Negeri 2 Muara Batu, Aceh Utara Regency, through the XXXVIII Community Service and Empowerment Program (KKN-PPM) of Malikussaleh University in 2026. The methods used were educational and participatory approaches implemented through preparation, implementation, and evaluation stages. The activities were carried out through socialization sessions, discussions, question-and-answer sessions, simulations, and educational games. The results showed an improvement in students’ understanding of the forms, causes, and impacts of bullying, including verbal, physical, and social bullying. In addition, students demonstrated more positive attitudes, such as increased awareness of respecting differences, treating peers with respect, reducing teasing behavior, and developing empathy and concern for others. The activity also received positive responses from the school, as it was considered supportive of character education and the creation of a more conducive learning atmosphere. Therefore, anti-bullying education through educational and participatory approaches can serve as an effective strategy for creating a safe, comfortable, and inclusive learning environment for elementary school students.

Kurangnya pemahaman masyarakat mengenai hukum waris sering kali menjadi pemicu konflik dalam keluarga, terutama terkait pembagian harta peninggalan yang tidak sesuai dengan ketentuan hukum yang berlaku. Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan kesadaran hukum masyarakat mengenai hak dan kewajiban para ahli waris guna mencegah terjadinya sengketa keluarga. Kegiatan dilaksanakan di Kelurahan Peterongan, Kecamatan Semarang Selatan, dengan menggunakan metode penyuluhan hukum melalui ceramah, diskusi interaktif, dan sesi tanya jawab. Pendekatan partisipatif diterapkan untuk mendorong keterlibatan aktif peserta dalam memahami permasalahan hukum waris yang sering muncul di lingkungan masyarakat. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan peserta mengenai prinsip-prinsip dasar hukum waris, prosedur pembagian warisan, serta pentingnya penyelesaian masalah waris secara musyawarah dan sesuai ketentuan hukum. Penyuluhan ini berkontribusi dalam meningkatkan kesadaran hukum masyarakat sebagai langkah preventif untuk mengurangi potensi konflik keluarga terkait warisan.

This study aims to determine the application of picture media and bingo games in English learning at elementary schools and to improve students’ confidence in learning English. The research was conducted in the sixth grade of Aengbaja Kenek Elementary School in the 2025/2026 academic year with 7 students as the research subjects. The research method used was classroom action research with data collection techniques through observation, interviews, and literature study.The results showed that the use of picture media and bingo games was able to increase students’ motivation, enthusiasm, and ability in learning English. Students became more active in learning new vocabulary, understanding grammar, practicing pronunciation, and improving their speaking and reading skills. In addition, the learning process became more enjoyable, interactive, and less monotonous, so students were more confident in using English. Picture media helped students understand the material visually, while bingo games created an interesting learning atmosphere through learning-by-playing activities. Therefore, the application of picture media and bingo games are effective as a medium for teaching English in elementary schools to improve students’ language skills and learning motivation.

 Dental and oral health is an essential part of overall bodily health. The high prevalence of caries and cavities in children is generally caused by a lack of tooth-brushing skills. Incorrect techniques and improper duration cause food residue to remain, which ultimately triggers the demineralization of the tooth enamel. This socialization activity aims to provide education on the importance of brushing teeth with correct and effective techniques for elementary school students. The activity was conducted at SDIT Al-Azhar Kediri City, using a practical and interactive simulation approach; starting with a PowerPoint presentation, followed by a demonstration of proper tooth-brushing techniques using teaching aids. There were 84 children involved in this activity, and the results showed that approximately 90% of the participants could correctly answer the questions provided. Consequently, this socialization activity successfully increased the participants' knowledge and understanding of maintaining dental and oral health

 Dental and oral health is an essential part of overall bodily health. The high prevalence of caries and cavities in children is generally caused by a lack of tooth-brushing skills. Incorrect techniques and improper duration cause food residue to remain, which ultimately triggers the demineralization of the tooth enamel. This socialization activity aims to provide education on the importance of brushing teeth with correct and effective techniques for elementary school students. The activity was conducted at SDIT Al-Azhar Kediri City, using a practical and interactive simulation approach; starting with a PowerPoint presentation, followed by a demonstration of proper tooth-brushing techniques using teaching aids. There were 84 children involved in this activity, and the results showed that approximately 90% of the participants could correctly answer the questions provided. Consequently, this socialization activity successfully increased the participants' knowledge and understanding of maintaining dental and oral health

This study analyzes the urgency of synergy between the conceptual foundations of student management and strategic planning in the educational environment as an effort to optimize the potential of students. This research uses a descriptive qualitative approach through literature study, with secondary data obtained from journal articles, books, and related literature. This study reveals that the success of student management does not only depend on mastery of the theory of educational service principles, but is also largely determined by the accuracy of planning steps, including needs analysis, recruitment, orientation, and student distribution systems. The results of the study show that the alignment between philosophical foundations and systematic managerial procedures is a crucial factor in creating a positive learning ecosystem and supporting the effective achievement of national educational goals. Through this integration, the policies implemented by educational institutions will be more representative in ensuring the comprehensive development of students' interests and talents.

This study aims to examine and review the impact of language learning through text-based methods on the cognitive abilities of elementary school students. The research approach used is a qualitative study with the main instrument being the researcher, and supporting instruments including observation, interviews, and documentation of student learning outcomes at the elementary school level. Research data was obtained from various library sources, such as books, scientific articles, national and international journals, and other relevant scientific works related to text-based learning and student cognitive development. The results of the study indicate that the implementation of Indonesian language learning with text-based methods has a diverse impact on students. Differences in learning outcomes are not only influenced by the strategies and learning processes implemented by teachers, but are also closely related to students' cognitive abilities in understanding, interpreting, and processing information from Indonesian texts. Thus, text-based methods need to be adapted to the characteristics and levels of students' cognitive abilities so that learning objectives can be optimally achieved.

This study examines the transportation management flow at PT Xpresindo Logistik Utama Medan Warehouse and its impact on delivery accuracy. The research method used a qualitative approach through direct observation and interviews with warehouse managers and operational staff. The results showed that the distribution flow from receiving goods from Jakarta to shipping to customers in Medan was quite effective, although it was still dominated by manual systems such as the use of Delivery Notes and Excel records. The use of the Monstra tracking application was not evenly distributed, so fleet movement information was not always updated in real time, especially when demand volume increased at the end of the month. To improve efficiency, the study recommended the implementation of a Transportation Management System (TMS), digitalization of barcode/QR code-based inventory processes, and a Key Performance Indicator (KPI) dashboard to monitor delivery timeliness and fleet utilization periodically.

Sumbersari Village is one of the few places where child marriage is still a problem. Children's mental health, education, and future prospects are all negatively impacted by this practice. The KKN (Community Service Program) group organizes community service projects that teach fifth and sixth graders about the dangers of child marriage and give them the opportunity to socialize. One of the strategies used is a question and answer session with incentives to increase student engagement, as well as presenting material in simple language and facilitating interactive conversations. The results show that students' interest and knowledge about child marriage risks increases. This activity has limitations due to its limited reach, especially for elementary school children, and the relatively basic nature of the subject matter. Therefore, for initiatives to combat child marriage to be more successful and sustainable, follow-up programs involving parents, adolescents, and community leaders are essential. Collaboration with relevant parties is needed to create deeper policies, as well as increase awareness of the importance of women's education and empowerment in preventing child marriage.

Abstract: The digital era demands that every individual possess visual literacy competencies, but in Islamic boarding schools (pesantren), access to technology is often limited to maintain focus on worship. The main problem at the Salafiyah Al-Furqon Islamic Boarding School in Sawangan, Magelang Regency, is the digital skills gap among 12th-grade students. This is caused by the boarding school's policy of only allowing mobile phone use during semester breaks, leaving students lacking practical multimedia skills prior to graduation. This community service activity aims to provide a solution through basic photography and videography training as a soft skill for alumni independence. The method used is a workshop that combines theoretical explanations and direct practice (experiential learning). The results of this activity show a significant increase in students' technical competency; participants are able to operate smartphone cameras with stable shooting techniques, understand the principles of visual composition (such as the rule of thirds and leading lines), and are able to perform basic video editing using mobile-based software applications. Through this training, Islamic boarding school graduates are expected to become individuals who are adaptive to technological developments and able to utilize visual media as a means of creative economics and digital da'wah after graduation.

Abstrak. Perkembangan teknologi informasi telah mendorong pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) untuk memanfaatkan sistem penjualan berbasis online. Meskipun memberi kemudahan, sistem ini juga menimbulkan tantangan baru, khususnya dalam hal pengendalian internal. Penelitian ini bertujuan untuk mengetahui sejauh mana UMKM di Kota Malang menerapkan pengendalian internal dalam aktivitas penjualan online, dengan fokus pada aspek seperti pengendalian lingkungan, penilaian risiko, aktivitas pengendalian, komunikasi, dan pemantauan. Menggunakan pendekatan deskriptif kualitatif melalui wawancara dan observasi, hasilnya menunjukkan bahwa sebagian besar UMKM belum menerapkan sistem pengendalian internal secara optimal, terutama dalam dokumentasi transaksi, pemisahan tugas, dan otorisasi pembayaran. Oleh karena itu, disarankan agar UMKM mulai menerapkan prinsip-prinsip dasar pengendalian internal sesuai dengan kapasitas dan kebutuhan usaha untuk menunjang kelangsungan dan kepercayaan pelanggan dalam kegiatan bisnis online.

The implementation of active learning models such as Problem-Based Learning (PBL) and Project-Based Learning (PjBL) at the junior high school level is often constrained by the complexity of instructional time management. This study aims to examine the role of the principal’s instructional leadership in addressing time management dilemmas in the implementation of active learning at SMP Negeri 6 Panyabungan. A qualitative approach with a descriptive method was employed in this study. Data were collected through non-participant observation and in-depth interviews with key informants, namely the school principal and an Islamic Religious Education (PAI) teacher selected as representatives of field conditions. The findings reveal three main results. First, teachers’ time management constraints are caused by weak control of learning activity transitions, noisy classroom conditions during group division, and low initial student learning readiness. Second, the principal implemented several concrete interventions, including the adoption of block scheduling, clinical supervision focused on classroom management, and the optimization of the Subject Teacher Forum (MGMP) or school learning community. Third, these interventions improved teachers’ instructional efficiency, strengthened classroom activity control, and created a more structured active learning process. However, sustainability challenges remain, particularly resistance from senior teachers who tend to prefer conventional teaching methods. This study concludes that adaptive and solution-oriented instructional leadership is a key factor in addressing the complexity of time management constraints in active learning implementation.

Kemampuan baca tulis Al-Qur’an (BTQ) merupakan kompetensi dasar dalam pendidikan Islam yang perlu dikembangkan secara sistematis sejak usia dini. Namun, dalam praktik pembelajaran di Taman Pendidikan Al-Qur’an (TPQ), masih ditemukan permasalahan berupa rendahnya kemampuan membaca, menulis huruf hijaiyah, serta ketidakseimbangan antara aspek tajwid, makhraj, dan kefasihan bacaan santri. Kondisi ini menunjukkan perlunya inovasi metode pembelajaran yang lebih efektif dan terstruktur. Kegiatan pengabdian ini bertujuan untuk meningkatkan kemampuan BTQ santri melalui pendampingan berbasis integrasi metode imla’ dan talaqqi di TPQ Nurul Huda Sentani Jayapura. Metode yang digunakan adalah pendekatan kualitatif dengan desain library research yang didukung oleh data lapangan kegiatan pengabdian. Proses pelaksanaan dilakukan secara partisipatif dan aplikatif melalui tahapan pembelajaran membaca (talaqqi), menulis (imla’), serta penguatan melalui muroja’ah terjadwal. Hasil kegiatan menunjukkan adanya peningkatan kemampuan santri pada berbagai aspek. Pada aspek kelancaran membaca dan hafalan, lima santri memperoleh nilai 5, empat santri nilai 4, dan enam santri nilai 3. Pada aspek tajwid, empat santri mencapai nilai 5, enam santri nilai 4, dan lima santri nilai 3. Sementara itu, pada aspek kefasihan bacaan, sembilan santri mencapai nilai 5. Secara umum, penerapan metode imla’ dan talaqqi memberikan dampak signifikan terhadap peningkatan kemampuan membaca, menulis huruf hijaiyah, serta ketepatan makhraj dan tajwid santri. Kesimpulan dari kegiatan ini menunjukkan bahwa integrasi metode imla’ dan talaqqi efektif dalam meningkatkan kemampuan BTQ santri, serta berdampak positif terhadap motivasi, kedisiplinan, dan keterlibatan aktif dalam pembelajaran. Model ini dapat menjadi alternatif strategi pembelajaran BTQ di TPQ, khususnya di wilayah dengan keterbatasan sumber belajar.  

Pengelolaan anggaran daerah memerlukan sistem pengendalian internal yang efektif serta penerapan manajemen risiko yang terintegrasi untuk mendukung tercapainya tujuan pembangunan secara optimal. Namun, pada praktiknya masih banyak pemerintah daerah menghadapi persoalan berupa rendahnya kualitas perencanaan, lemahnya pengawasan, ketidaktepatan prioritas belanja, serta belum optimalnya pemanfaatan sumber daya fiskal. Penelitian terdahulu umumnya membahas pengendalian internal dan manajemen risiko secara terpisah, sedangkan kajian mengenai sinergi keduanya dalam pengelolaan anggaran daerah, khususnya pada daerah dengan kapasitas fiskal terbatas, masih relatif terbatas. Penelitian ini bertujuan untuk menganalisis sinergi antara internal control dan manajemen risiko dalam pengelolaan anggaran pada Pemerintah Kabupaten Bengkulu Tengah. Penelitian dilakukan dengan metode kualitatif melalui wawancara mendalam, observasi, dan telaah dokumen, kemudian dianalisis menggunakan model interaktif Miles dan Huberman. Hasil penelitian menunjukkan bahwa internal control telah berjalan secara normatif melalui fungsi pengawasan APIP. Namun, penerapan manajemen risiko masih bersifat administratif dan belum menjadi dasar utama dalam pengambilan keputusan anggaran. Temuan ini menunjukkan kebaruan bahwa integrasi pengawasan internal berbasis risiko menjadi model penting dalam meningkatkan efektivitas, efisiensi, akuntabilitas, dan kualitas tata kelola keuangan daerah.

This study aims to critically analyze the determination of the Tax Base (Dasar Pengenaan Pajak/DPP) in the withholding tax mechanism under Article 23 of the Indonesian Income Tax Law for freight forwarding services at PT MPX Indonesia. The research focuses on evaluating the implementation of the “All-In” billing model, where all operational costs are consolidated into a single gross invoice amount and treated as the taxable base. This approach raises concerns regarding its compliance with applicable tax regulations, particularly in distinguishing between service fees and reimbursable expenses. The study employs a qualitative descriptive method using a case study approach. Data are collected through documentation analysis of transaction records, including invoices and Unified Income Tax withholding receipts. The findings are expected to provide insights into the appropriateness of the applied tax base determination method and its implications for tax compliance and efficiency within the company’s operational practices and financial reporting system.

Abstraks Tujuan penelitian ini adalah untuk mengidentifikasi faktor-faktor yang mempengaruhi kinerja kerja di Puskesmas Lasem, khususnya dengan melihat iklim kerja, disiplin kerja, dan motivasi karyawan. Output karyawan merupakan variabel dependen dalam analisis ini, dengan ketiga faktor tersebut sebagai variabel independen. Penelitian ini terutama didasarkan pada tanggapan kuesioner, dan menggunakan data primer. Informasi pribadi subjek penelitian menjadi dasar penelitian ini. Sampel yang digunakan berjumlah 85 orang. Proses pengambilan sampel menggunakan sampel jenuh. Penelitian ini menggunakan analisis regresi linier berganda sebagai pendekatan analisis datanya. Hasil penelitian memperlihatkan adanya hubungan positif dan signifikan secara statistik antara variabel lingkungan kerja dan kinerja karyawan, serta hubungan positif dan tidak signifikan secara statistik antara variabel disiplin kerja dan kinerja karyawan.   Abstact The purpose of this research is to identify the factors that affect job performance at the Lasem District Health Center, specifically looking at the workplace climate, work discipline, and employee motivation. Employee output is the dependent variable in this analysis, with the aforementioned three factors serving as independent ones. Primarily based on responses to a questionnaire, this study draws on primary data. Research subjects' personal information is what the research relies on. Using a sample size of 85 people. The sampling process makes use of saturated samples. The research used multiple linear regression analysis as its data analysis approach. The study found that there is a positive and statistically significant relationship between the work environment variable and employee performance, as well as a positive and statistically insignificant relationship between the work discipline variable and employee performance.

Liquidity management is an important aspect in maintaining the operational stability of Islamic banking. Inadequate liquidity management can affect a bank’s ability to fulfill its short-term obligations and reduce public trust in banking institutions. This study aims to examine the basic concepts of liquidity management, liquidity management practices, and the various challenges faced by Islamic banks in maintaining financial stability. The study employed a qualitative method using a literature review approach through the examination of various sources, including books, scientific journals, and research articles relevant to the topic. The collected data were analyzed descriptively to obtain a systematic understanding of liquidity management in Islamic banking. The findings indicate that liquidity management in Islamic banks is carried out through asset and liability management, fund collection, financing distribution, and the implementation of GAP management. In addition, Islamic banking faces several challenges, including the limited availability of Islamic money market instruments, imbalance between assets and liabilities, risks of massive customer withdrawals, and changes in economic conditions and regulations. Therefore, adaptive liquidity management strategies based on prudential principles are required to maintain operational stability and ensure the sustainability of Islamic banking institutions.

Bullying remains a serious issue in elementary schools, affecting children’s psychological, social, and academic well-being. Limited student understanding of the forms and impacts of bullying encouraged students of the Community Service Program (KKN) from Mayjen Sungkono University to implement an anti-bullying education program at Tawar State Elementary School. This activity aimed to enhance students’ understanding of bullying while fostering empathy and care toward peers. The program employed an educative–participatory approach through presentations, interactive discussions, question-and-answer sessions, and ice-breaking activities tailored to the characteristics of elementary school students. The participants consisted of 39 students from grades 4 and 5. Evaluation was conducted through observations of student participation, enthusiasm, and their ability to answer questions related to the delivered material. The results indicated that most students were able to understand the concept of bullying, its types, negative impacts, and prevention strategies. Furthermore, students began to apply anti-bullying values in their daily social interactions within the school environment. Anti-bullying education is expected to serve as a preventive measure in creating a safe, comfortable, and supportive school environment that optimally supports students’ growth and development.

This study aims to develop flipbook-based multimedia instructional materials for the basic techniques of forehand and backhand volley in the Tennis Learning course. This research employed a Research and Development (R&D) approach using the ADDIE model, which consists of five stages: analysis, design, development, implementation, and evaluation. The validation subjects included a content expert, a learning media expert, an instructional design expert, and a field practitioner. Product trials were conducted with students of the Physical Education, Health, and Recreation Study Program, Faculty of Sports and Health, Universitas Pendidikan Ganesha, through individual trials involving three students, small-group trials involving seven students, and large-group trials involving twenty-one students. Data were collected using questionnaires with rating scales and were analyzed using descriptive qualitative and quantitative analysis in the form of percentages. The results indicated that the content expert validation achieved 98%, the media expert 93%, the instructional design expert 97%, and the field practitioner 98%, all categorized as very good. The individual trial obtained 97%, the small-group trial 98%, and the large-group trial 96%, all classified as very good. Therefore, the flipbook-based multimedia instructional materials on basic volley techniques are considered highly feasible for use as learning resources in tennis instruction.