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Siti Maskanah; Fauzi Setiadi; Kukuh Jatmiko; Raymond Harris; Sastyaviani Antania Syifa Raharja

Jurnal Pengabdian Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Students with deaf disabilities often have difficulty understanding verbal instruction, but have significant advantages in visual and motor aspects. This service activity aims to apply multisensory methods through Suminagashi craft art training (cloth marbling) to improve students' fine motor skills and creativity at SLB B Yakut Purwokerto. The implementation method uses a descriptive qualitative approach with a "see-learn-do" strategy involving 20 high school students. The learning process integrates visual stimulation through structured demonstrations and tactile stimulation through the exploration of material textures. The results of the activity showed that the multisensory approach was effective in bridging the barriers of deaf students with disabilities in communicating due to hearing limitations. Students demonstrate a high level of visual focus and are able to replicate marble motif making techniques with precision without relying on complex verbal explanations. The combination of cue instructions and direct touch experiences has been proven to minimize miscommunication and improve understanding of abstract concepts of the material. This activity recommends the use of visual-tactile strategies as an adaptive inclusive learning method to support the vocational independence of deaf people.          

Rostina Rostina; Dien Afni Ariyati; Sri Hariati Mustari

International Journal of Studies in International Education 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Storytelling has been widely recognized as an effective method for teaching English to young learners because it presents language in meaningful and engaging contexts. This study aims to explore the implementation of storytelling in teaching English to primary school students and to examine the perceived benefits and challenges from the teacher’s perspective. The study employed a qualitative descriptive research design involving one English teacher who taught Grade 6 students at SDN 261 Pinrang. The participant was selected through purposive sampling due to her experience in applying storytelling activities in English instruction at the lower primary level. Data were collected through a semi-structured interview and documentation, including lesson plans and teaching materials related to storytelling used in the classroom. The data were analyzed using descriptive qualitative analysis by identifying recurring themes related to classroom implementation, student responses, perceived benefits, and instructional challenges. The findings reveal that storytelling was mainly implemented in listening and speaking activities using simple and familiar stories, visual aids, and follow-up tasks such as comprehension questions and story retelling. According to the teacher, storytelling contributed positively to students’ listening skills, vocabulary acquisition, motivation, and confidence in using English. Students showed higher levels of attention, engagement, and willingness to participate during storytelling sessions compared to traditional teaching methods. However, several challenges were also identified, including difficulty in selecting age-appropriate and culturally relevant stories, limited instructional time, large class size, and the teacher’s need for further training in designing effective storytelling activities. Despite these challenges, the study concludes that storytelling can create a positive and supportive learning environment when it is carefully planned and supported by adequate teacher preparation. The findings highlight the importance of instructional support to maximize the effectiveness of storytelling in primary EFL classrooms.

Ade Irgi Firdaus; Ade Irgi Firdaus; Dwi Okta Djoas; Riefaldi Diofano Saputra; Indry Anggraeny +1 more

Jurnal Elektronika dan Komputer 2026 STEKOM PRESS

This research aims to develop a multiclass flower image classification system using the Convolutional Neural Network (CNN) algorithm with the EfficientNet architecture. The main problem addressed is the difficulty of manual identification of flower species that share high visual similarity. The research stages include collecting 17,299 flower images across 19 classes, performing data preprocessing such as image resizing, pixel normalization, and augmentation, followed by model training using the EfficientNet transfer learning approach. The model was trained for 10 epochs with an 80:20 training-validation data split. The evaluation results show that the model achieved a validation accuracy of 98.05% with a loss value of 0.0968, and an average precision, recall, and F1-score of 0.98. The trained model was then implemented into a web-based application built using the Next.js framework, enabling users to upload flower images and obtain real-time classification results via the Hugging Face API. The system successfully identified flower species with a confidence level of 99.87%. These findings demonstrate that combining a modern CNN architecture with transfer learning provides efficient and highly accurate flower classification performance, which can be effectively implemented for educational and digital conservation purposes.

Romdhani, Fiska Arinta; Afifah, Fitri Nur

Populer: Jurnal Penelitian Mahasiswa 2026 Universitas Maritim AMNI Semarang

This research aims to determine the extent to which interactive quizzes can help improve students' understanding of Economics lessons in the Merdeka Curriculum, which focuses on a Deep Learning approach implemented at SMA Negeri 4 Surakarta. The results show that quite a few students have difficulty grasping economic concepts. The lack of participation and learning motivation, combined with the dominance of the lecture method, makes the learning process tend to be one-way. Conversely, the application of digital technology by educators is still very limited. This research uses a descriptive qualitative approach, collecting data thru observation, interviews, and documentation. A total of five students from the eleventh grade were selected based on purposive sampling techniques who had already taken economics lessons. The results show that the quiz format contributes to increasing students' interest, attention, and participation due to the presence of visual elements, screen animation, and a game-like atmosphere. However, obstacles such as slow internet connectivity or a slightly longer completion time than estimated did arise, although they did not hinder overall learning activities. Essentially, implementing this type of quiz aligns with the direction of the Merdeka Curriculum, which emphasizes in-depth conceptual understanding while also encouraging self-study habits, training the ability to reflect on the material, and creating a classroom atmosphere that tends to be more dynamic.

Arrayan Mukti; Hana Fitri; Isna Laily Istiqomah; Selfi Ana Andriyanti; Ainnayya Nayla Daffani +4 more

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

Children living in orphanages face various psychological pressures, such as the loss of attachment figures, unstable social dynamics, and difficulty expressing emotions adaptively. These conditions require appropriate coping strategies to build emotional resilience. This community service activity utilizes a Service Learning (SL) approach, which integrates academic learning with community service. It aims to provide psychoeducation on emotions and coping strategies, and implements expressive writing as a means of emotional processing. The activity methods included interactive lectures, a pretest and posttest to measure understanding, an expressive writing therapy session, and a reflective interview at the end of the activity. Results showed an increase in understanding of emotions and coping strategies, as evidenced by improved posttest scores. Furthermore, expressive writing helped children express previously suppressed emotions, reduced psychological tension, and fostered a sense of relief, calm, and insight into personal problems. Overall, expressive writing has proven effective as a coping strategy in building emotional resilience in orphanage children, and the Service Learning approach has the potential for sustainable application in psychosocial support programs.

Tias Pornawasari

Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa 2025 Universitas Maritim AMNI Semarang

Bullying behavior in elementary schools, characterized by the intentional harm of others, can manifest as teasing, harsh words, intimidation, and physical actions. It involves aggressive and repeated behavior aimed at demeaning others, which can significantly impact victims. Repeated bullying can lead to psychological issues, hindering students' ability to engage in the learning process, communicate with peers, and interact at home. Bullying in schools can result in mental health problems like anxiety and depression, academic struggles such as poor performance and truancy, and social challenges like difficulty forming relationships. Long-term effects may include trauma, low self-esteem, and even self-harm. To prevent bullying, schools should adopt a holistic approach that includes collaboration with parents and students. Strategies involve character education to promote empathy and respect, establishing clear school policies, and creating a safe, supportive environment. Raising awareness through anti-bullying campaigns and providing psychological support for victims, along with intervention for perpetrators, can further contribute to reducing bullying. Engaging the entire school community in these efforts is crucial to creating a positive, inclusive atmosphere where bullying is actively prevented.

Siti Amanda; Muhammad Suwignyo Prayogo; Aprilia Yuliantika; Maimunah Maimunah

Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa 2025 Universitas Maritim AMNI Semarang

This study has two main objectives, namely (1) to identify various difficulties experienced by students in reading activities in class III of MI Al-Barokah, and (2) to analyze the application of puzzle media as an alternative solution to overcome these difficulties. The research approach used is qualitative with a case study method. Data collection was carried out through observation, interviews, and documentation of teaching and learning activities. Data analysis followed the Miles and Huberman model, which includes the stages of data collection, data presentation, and conclusion drawing. The results showed that third-grade students at MI Al-Barokah still faced various obstacles in reading, including spelling letters one by one, needing the teacher's help when pronouncing words, difficulty distinguishing certain letters, often repeating words or sentences, and not being able to read fluently overall. The use of puzzle media proved to be effective in helping teachers overcome these problems. The use of this media was also able to increase student activity, foster a spirit of learning, and foster their interest in reading activities in the third grade at MI Al-Barokah.

Debora Sidabutar; Linda Shovia; Lutfiah Rahmah; Nofrian Bahari; Nur Handayani +4 more

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Learning is a dynamic process involving interactions between students, educators, and learning resources in an environment designed to achieve a deep understanding of the material. One of the challenges often faced in education is learning difficulties, especially in subjects considered difficult such as Mathematics and English. Additional tutoring programs outside of class hours are a solution to help students overcome the academic difficulties they face. This study aims to evaluate the effectiveness of a tutoring program in addressing learning difficulties in Kedondong District, with a focus on Mathematics and English. This program involves students experiencing difficulty understanding the subject matter and provides intensive guidance using an interactive approach and the use of technology-based learning media, such as multimedia and educational quizzes, which make learning more engaging. The evaluation results show a significant increase in student understanding of the material, as well as positive changes in student motivation, independence, and self-confidence. This program not only successfully improves academic understanding but also fosters a higher enthusiasm for learning in students. Despite challenges, such as limited resources and differences in student understanding levels, this program is able to create a conducive learning environment. Therefore, it is hoped that this program can be replicated in other regions to improve the quality of education in a sustainable manner, by involving various parties, such as the government, educational institutions, and the community.

Deni Nasir Ahmad; Luluk Setyowati; Westri Andayanti; Mal Alfahnum; Maya Masitha Astriani

Jurnal Pengabdian Masyarakat Waradin 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

The community service team observed that a common issue faced by students in partner schools is difficulty focusing during lessons, largely due to distractions from gadgets, particularly social media. Many students become fixated on social media applications, ignoring ongoing lessons. This concern has prompted our partner schools to organize interactive discussions and provide information on how to use social media wisely and manage time between learning and gadget use. And the goal of our community service was to raise awareness and provide training on responsible social media use, prevent the impact of social media on adolescent brain development (brain rot), and improve students' focus and thinking skills. The methods used in this community service included: (a) analyzing the needs and problems, (b) observing and understanding the policies of the partner schools in addressing these issues, and (c) conducting activities that involved socializing responsible social media use and brain development training. The community service was conducted on Tuesday, June 17, 2025, at MA Bina Mulia, Pasir Putih Village, Sawangan District, Depok, West Java, from 08:00 to 10:00 WIB. The event consisted of a presentation on "Brain Rot in Productive Age Teenagers," followed by training aimed at enhancing focus and reasoning skills

Deden Rosid Waltam; Wawan Budiarto

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Training in creating animated characters using the Scratch application serves as an introduction to block-based programming fundamentals that are simple, easy to operate, interactive, and engaging. This training offers promising competency outcomes, as students can further develop their skills through animated stories, games, or presentations. Since 2018, the Ministry of Education and Culture has promoted the integration of informatics education into the 2013 curriculum, including computational thinking skills, which are essential for both current and future generations. The partner for this community service training activity is the students of MTs Pembangunan Nurul Islam, located in Sarimulya, Setu, South Tangerang. This initiative is a tangible step toward implementing informatics learning through the introduction of block-based programming fundamentals. The training involved stages of introduction, instruction, and guidance in using the application. Based on observations and discussions with the partner school, several issues were identified in learning Information and Communication Technology (ICT). One of the causes is students’ lack of awareness of the importance of learning programming fundamentals, coupled with the stigma that programming is difficult, uninteresting, and boring. To address both technical and management issues, the proposed solutions in this community service program include: first, facilitating and providing guidance on the use of the Scratch application for MTs students, with the hope that they will understand basic programming without fear or difficulty. Second, offering engaging, interactive, simple, and easy-to-understand lessons on basic programming using Scratch, by providing example projects such as creating animated characters. The training program was implemented smoothly, and all participating students enthusiastically followed each stage of the training. Their motivation was encouraged to become familiar with programming, increasing their interest, understanding, and confidence in basic programming skills. The ultimate goal is to foster students' interest, knowledge, and skills while boosting their self-confidence in ICT learning, particularly in basic programming.

Irma Suryani; Syahran Jailani; Muhammad Fadhil

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This thesis discusses of peer lesson-based active learning in motivating the learning of morals at MTs Al-huda Dendang, Tanjung Jabung Timur regency. Find out how of peer lesson-based active learning in motivating learning morality at MTs Al-huda Dendang and to find out the supporting and inhibiting factors active learning based on peer lesson in motivating learning morality in MTs Al-huda Dendang, east Tanjung Jabung Timur regency, Jambi Province. This research is a qualitative research is done by using interview, observation, and documentation techniques. The result is that of peer lesson-based active learning is one way to teach students to understand the material from their peers so that they can increase students’ self-confidence to be active in learning which ultimately result in maximum learning success. And the supporting factors for of active learning based on peer lesson in motivating the learning of morality, namely the teacher’s ability to guide students to be more active and creative, guiding students to get used to developing courage in asking questions and opinions. As for the inhibiting factors, such as students still having difficulty understand and remembering the material taught by their friends, overall students are less active in participating in morals learning activities, and difficulties in setting the time for learning activities.

Nurhidayati Nurhidayati; Rintis Rizkia Pangestika; Joko Purwanto; Ilham Samsul Hadi; Ranti Dwi Cahyani

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Deep learning (immersion learning) focuses on understanding concepts and developing critical thinking skills. However, 65% of elementary school teachers in partner schools still have difficulty implementing it. The purpose of this article is to identify innovative strategies to improve teacher skills through training 65 teachers from 8 elementary schools who are members of the teacher working group. The results of the training showed that 80% of teachers improved understanding, 70% reported increased interactive learning, and 60% used learning techniques. Continuous training and support in the use of technology are essential to enrich the learning experience for students. It is expected to inspire education policies at the elementary school level to optimize the implementation of deep learning in competency-based curriculum and improve the quality of education.

Ike Nurmayanti Sipahutar; Vincentius Mikael Lumban Toruan; Roberto Panggabean; Elfri Ika Hutauruk; Josua Sihombing

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service aims to improve the understanding of grade 4 students of SDN 173632 Parparean III, Porsea in learning nominal tens in English. There are still many elementary school students who have difficulty in recognizing, pronouncing, and writing tens in English correctly. This problem can hinder the development of their basic English skills, especially in terms of counting and daily conversation. To overcome these problems, this community service activity implements an innovative learning method that combines educational games, visual media, and interactive pronunciation techniques. The goal is to create a fun learning atmosphere and motivate students to actively participate in the learning process. The approach used is Classroom Action Research (CAR), with data collection through direct observation, short interviews with class teachers, and oral comprehension tests before and after the intervention. The results of the observation showed a significant increase in students' ability to understand and use tens in English after the method was applied. Thus, this learning method has proven effective and can be used as a reference or alternative strategy in teaching English at the elementary school level, especially for numbers and figures.

Nurwahyuni Nurwahyuni; Siti Khadijah

Student Scientific Creativity Journal 2025 Pusat Riset dan Inovasi Nasional

Learning in elementary schools plays an important role in developing children's social and speaking skills. However, many students have difficulty communicating effectively and interacting with peers. This study aims to analyze the application of the role-playing method in improving the social and speaking skills of grade II students at MI Nahdiyah, Tanah Tinggi Village, Tapung Hilir District. This study uses the Classroom Action Research (CAR) method which is carried out in two cycles. Data collection techniques include observation, interviews, and documentation. Observations are made to observe changes in students' social behavior and speaking skills after the application of the role-playing method. The data obtained are analyzed descriptively qualitatively. The results of the study indicate that the role-playing method is effective in improving students' social and speaking skills. Children become more confident in communicating, are able to work together, and express their opinions better. Thus, this method can be an alternative to fun and interactive learning for elementary school students.

Fitri Harabiyah Gultom; Nabilah Azrilia Marpaung; Fathiyah Rahma Hamali Zega; Riana Riana

Student Scientific Creativity Journal 2025 Pusat Riset dan Inovasi Nasional

This study aims to determine the effect of the application of multiplication board media in mathematics learning on students' understanding of multiplication concepts in grade IV of elementary school. This study uses a qualitative approach with a descriptive method conducted in several elementary schools. Data were collected through observation, interviews with teachers and students, and documentation of learning activities. The results of the study indicate that the use of multiplication board media can improve students' understanding of multiplication concepts. Students who initially had difficulty memorizing multiplication tables showed significant progress after using this media, as seen from their ability to work on multiplication problems faster and more accurately. In addition, the use of this media also increased student involvement and motivation in learning. Teachers reported that the multiplication board media made it easier for them to explain multiplication concepts in a more concrete and visual way, and increased student participation in class. Based on these results, it can be concluded that the application of multiplication board media in mathematics learning can be an effective alternative to improve students' understanding of multiplication material. This media not only makes mathematics learning more interesting, but also strengthens the basic concepts of mathematics taught in elementary school.

Dewi Indriany; Karimatus Saidah; Muhamad Basori

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2025 Pusat Riset dan Inovasi Nasional

This study is based on the results of observations made at SDN Lirboyo 1 Kediri City, teachers in delivering material, especially the Solar System, only use the lecture method and student books. Many students have difficulty in explaining and mentioning the constituent members of the Solar System. student difficulties are seen when students are asked questions only silent, and the value at the end of learning is far from the Minimum Completeness Criteria (KKM). The formulation of the problem developed is how the process, practical validity and effectiveness of pop up book media on solar system material for grade VI elementary school students in its use as media during learning. This research uses the Research and Development (R&D) research method with the ADDIE model (Analyze, Design, Develop, Implementation, and Evaluation). The subjects of this study were teachers and students of grade VI SDN Lirboyo 1 Kediri City. There are two instruments used in this study, namely using questionnaires and tests. Questionnaires are used to determine the validity and practicality of pop up book media, while tests are used to determine the effectiveness of pop up book media. The results of the pop up book media development research are as follows: (1) The results of the pop-up book media validity trial were carried out by media experts and material experts and received a percentage of 90% very valid or can be used without revision. (2) The results of the pop-up book media practicality trial in the limited trial were carried out by teachers by 92% and from students by 95%, then the results of the pop-up book media practicality in the broad trial were carried out by students by 93.5%. The percentage of scores from teachers and student responses is in the range of 81.00% - 100.00% which can be categorised as very interesting/valid. (3) The results of the effectiveness of pop-up book media obtained from the results of pretest and post test scores and getting a percentage of 81.65% are in the vulnerable range of 81.00% - 100.00% declared very effective can be used without improvement.

Juwita Syahputri; Mirna Siti Herlisna Siregar; Rizqi Azzahro; Muhammad Risky Lubis; Atika Asna

Populer: Jurnal Penelitian Mahasiswa 2025 Universitas Maritim AMNI Semarang

Teachers are the most important component in the learning process in education. However, many students are not interested and bored during the learning process; some even fall asleep after being promised something. Students' ability to understand learning materials is influenced by various internal and environmental variables. Helping students in learning will have a negative impact on their development and quality of life in the future if not managed properly by parents and teachers. Therefore, parents, schools, and instructors all contribute to helping children overcome their challenges. Teachers have an important influence in the lives of their students. Thus, this diagnostic seeks to identify the root causes of students' learning challenges and identify solutions. This study aims to (1) identify factors that cause learning difficulties, (2) identify procedures and techniques for analyzing learning difficulties diagnosis, (3) determine the location of students' learning challenges or problems, and (4) help students who experience learning difficulties. Data collection was carried out using two techniques, namely observation of the teaching and learning process (PBM) and the student environment, as well as interviews with parents and instructors. According to the results of the study, students were less enthusiastic about learning because they were less interested and even tended to be lazy. Some students dislike some subjects because of their inability to understand certain elements. Therefore, such students rarely complete the assignments given and almost never take notes on certain lesson topics. Furthermore, the lack of interest in learning for some students can also be caused by their inability to understand the information that the instructor is trying to convey. This is caused by the failure of teachers to provide detailed examples of how to solve problems, and some teachers even fail to include examples when explaining the lesson content.

Vinsensius Yosep Manek; Mersiana Rafu; Maria Ayustika Tai; Maria Florida Bupu; Yoseph Copertino Ancis +1 more

Jurnal Inovasi Sosial dan Pengabdian 2025 Lembaga Pengembangan Kinerja Dosen

Solmization is a system used in reading number notation or what is commonly called a naming system for each note in a diatonic scale. The problem that occurs in SMAN N 9 Kupang is that in singing they tend to imitate the notes that are exemplified without understanding the notation. The main problem in this study is how the process of implementing the solfegio method in learning to read solmization for vocal students of class X of SMA N 9 Kupang. The purpose of this study is to describe the process of implementing the solfegio method in learning to read solmization for vocal students of class XI of SMAN N 9 Kupang. The approach in this study is a qualitative approach with a field action method. The results of the study describe the process of learning to read solmization which is carried out in 3 stages, namely the initial stage, the core stage and the final stage, which are described during 10 meetings. The final result of this study is that students are able to read number notation well, understand the value of notation, notation symbols, signs in number notation that can be observed through the observation rubric that the researcher has created. During the learning process of reading solmization, some students had difficulty in understanding the value of the notes on the 1/16 note, but these difficulties can be overcome by using the solfeggio method and the researcher providing repeated exercises.

Yuniar Mughayyirah; Nadziratul Ulya; Imam Anas Mubarok

International Journal of Educational Evaluation and Policy Analysis 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Physics is a subject that students are less interested in because it has a high level of difficulty in understanding, so to increase students interest and sympathy for physics, learning media that is interesting and not monotonous is needed. However, the reality in the field is that there are still very few teachers who have the skills and abilities to develop interesting learning media such as interactive learning media such as "Interactive Learning". Learning with Interactive Learning is believed to be able to stimulate good and efficient student development. The objectives of this activity include producing interactive macromedia flash learning media that is easy to learn and to find out the advantages of macromedia flash interactive learning media when compared to power point. So with this activity it is hoped that it can increase students abilities and interest in teaching and learning activities in Physics subjects at MA Nurul Huda Talang, Saronggi, Sumenep, Madura. The results of this service prove that the existence of interactive learning for teaching Physics subjects at MA Nurul Huda Talang, Saronggi, Sumenep has a positive impact and is able to increase students interest and abilities in the process of teaching and learning Physics subjects. Apart from that, the interactive learning activity has provided motivation to Physics teachers at MA Nurul Huda Talang, Saronggi, Sumenep, Madura to further improve their abilities in creating more interesting and innovative teaching materials.

Maria Fatima B. Beribe; Abel Andisolo Sogen; Elisabeth Sasa Koten

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The purpose of implementing Community Service (PkM) is to overcome the problems faced by community service partners, namely difficulties in learning accounting for class XII SOS students at SMAK St. Darius Larantuka. This activity is also a follow-up to the previous study entitled "Analysis of Difficulties in Learning Accounting for the Sub-Material of Service Company Worksheets for Class XII SOS Students at SMAK St. Darius Larantuka in the 2024/2025 Academic Year". The form of community service carried out is training and assistance in compiling worksheets for service companies. The participants involved were 20 students from class XII SOS 2. This activity was carried out in three stages, namely: 1) delivery of material regarding worksheets for service companies, 2) practice of compiling worksheets, and 3) evaluation of work results. The material was delivered collaboratively by the economics subject teacher, Mr. Abel Andisolo Sogen, S.Pd, and the community service lecturer, Mrs. Maria Fatima B. Beribe, M.Pd. In the practice stage, participants were asked to compile worksheets based on the case studies that had been submitted. During this process, participants were assisted by the service team until they achieved the expected results. To measure the participants' abilities and skills in compiling working papers, they were then asked to complete different case study questions independently. The results of the participants' work were analyzed using qualitative analysis methods, which showed an increase in understanding and skills during independent practice compared to during mentoring. This is reflected in the scores obtained by the participants, which ranged from 85 to 95, and reached the target of 90% of what the service team wanted. However, there were several participants who had difficulty in compiling working papers due to lack of accuracy in the calculations, so that the calculation results in the Balance Sheet column were not balanced.