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The issue of inorganic waste such as plastic and used paper in industrial environments remains an important issue that affects the cleanliness and aesthetics of work areas. PT Pertamina Patra Niaga Fuel Terminal Rewulu faces challenges in managing non-hazardous solid waste due to limited sorting systems and waste transportation frequency. This Community Service activity aims to improve workers' understanding and skills through socialization and training in making ecobricks as a solution for utilizing inorganic waste. The methods used include pre-activity stages, socialization and hands-on practice, and evaluation through pre-tests and post-tests. The results of the activity showed a significant increase in participants' knowledge after the training, proving the effectiveness of interactive methods in strengthening understanding of the 3R (Reduce, Reuse, Recycle) concept. In addition to reducing waste volume, this activity also fostered awareness and participation among workers in creating a clean and sustainable work environment. The results of this community service are important as a first step in building a culture of independent waste management in industrial environments and can be replicated in other locations with a similar approach. Keywords: Implementation of Pancasila values, bullying prevention, character education, primary school, SDN 1 Jatisela, school environment, student behaviour.

Development financing systems in various developing countries, including Indonesia, have been tested by repeated global crises, such as the 2008 financial crisis, the COVID-19 pandemic, and geopolitical tensions since 2020. The economy is highly dependent on external funding, such as foreign loans and foreign direct investment (FDI), making it vulnerable to disruptions and uncertainty in capital flows. This article examines the strategic role of domestic savings as a stabilizer in maintaining the resilience of development financing using a desk study approach. The literature review shows that mobilizing domestic savings through conventional and Islamic financial institutions is crucial for encouraging long-term investment, reducing dependence on external financing, and strengthening national fiscal independence. In the Islamic economy, the rise of yield-based savings instruments, productive waqf, and retail sukuk has helped expand a stable and equitable domestic funding base. Furthermore, this article finds that digital transformation, fiscal incentive policies, and financial literacy are key to increasing public participation in productive savings. Therefore, increasing domestic savings is an economic tool and a national defense strategy in facing ongoing global crises.

This study aims to analyze the differences in financial performance between PT Ciputra Development Tbk (CTRA) and PT Pakuwon Jati Tbk (PWON) during 2019–2023 based on liquidity, profitability, solvency, and dividend policy ratios. A quantitative approach with a descriptive-comparative method was employed. The study utilized secondary data obtained from the annual financial reports of both companies listed on the Indonesia Stock Exchange. Financial ratios were analyzed, including the Current Ratio (CR), Return on Assets (ROA), Debt to Equity Ratio (DER), and Dividend Payout Ratio (DPR). Data normality and homogeneity tests were conducted, followed by Independent Sample t-Test and Mann–Whitney U test using SPSS version 26 to identify statistical differences. The results indicate no significant differences between CTRA and PWON in CR, ROA, and DPR, but a significant difference in DER, where CTRA shows higher leverage compared to PWON. These findings suggest that the key distinction between the two companies lies in their capital structure rather than profitability or dividend policy, reflecting different financial management strategies within Indonesia’s property sector.

Education plays a crucial role in improving human resource quality, yet academic procrastination remains a challenge, as seen in students at SMK Mekar Murni who tend to delay assignments, show a decline in academic performance, and struggle with time management. This community service program aims to enhance students' time management skills through delivering materials and discussions with 25 students from 11th and 12th grades in a participatory manner. The method used is a pre-experimental design with a one-group pre-test–post-test, employing a quantitative approach. Evaluation was carried out using a Time Management instrument consisting of three indicators: long-term time orientation, schedule management, and daily time management. The results show an average pre-test score of 48.00 (Standard Deviation = 4.99) with the majority of students in the moderate category. After the intervention, the post-test score increased to 83.4 (Standard Deviation = 7.37). The proportion of low category students increased from 4% to 68%, moderate category decreased from 56% to 24%, and high category increased from 40% to 8%. These findings indicate that time management training can reduce academic procrastination by enhancing students' understanding of effective time management.

This study aims to analyze the branding strategy in digital marketing carried out by Maire Homewear through Instagram and Shopee platforms in an effort to increase brand awareness. Maire Homewear is a Micro, Small, and Medium Enterprise (MSME) engaged in the fashion sector with a flagship product in the form of patchwork daster. The focus of this study includes the branding strategy implemented, the obstacles encountered in its implementation, and the effectiveness of the strategy in building brand awareness among consumers. This study uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation. Informants in this study consisted of the owner of Maire Homewear, two resellers, and two consumers. Data analysis was conducted using the Miles and Huberman model which includes the stages of data reduction, data presentation, and drawing conclusions. The results of the study indicate that Maire Homewear's branding strategy is still stronger in the offline realm, such as through the reseller system and participation in various exhibitions. Meanwhile, the utilization of digital marketing through Instagram and Shopee is considered less than optimal. Content shared on Instagram is still inconsistent, and interactive features such as live shopping on Shopee have not been maximized. This results in Maire Homewear's brand awareness remaining relatively low among the general public, although it has begun to build among loyal customers, both those who purchase directly from Maire and through its reseller network. This study recommends that Maire Homewear increase the consistency and variety of its digital content on Instagram, including customer testimonials, production processes, and educational content about its products. Furthermore, utilizing the live shopping feature on Shopee is expected to be a more interactive and effective promotional tool for building relationships with consumers and expanding market reach.

This study aims to analyze the legal aspects of public information disputes in the context of state administration, focusing on the Decision of the Jakarta State Administrative Court (PTUN) Number 410/G/KI/2024/PTUN.JKT. A public information dispute is a dispute between a public agency and an information applicant regarding the right to obtain and use public information based on laws and regulations. In the era of globalization and the development of information technology, access to public information is one of the important pillars in realizing transparent and accountable governance. In Indonesia, the right to public information is guaranteed by Law Number 14 of 2008 concerning Openness of Public Information (UU KIP). However, in practice, disputes often occur between public agencies and the public regarding the fulfillment of the right to information. The Decision of the Jakarta PTUN Number 410/G/KI/2024/PTUN.JKT is an important case study because it reflects the dynamics of law in resolving public information disputes at the state administration level. This study uses a normative legal approach with a case study method. Data were obtained from the analysis of PTUN Jakarta decisions and related legal documents. The results of the study show that public information disputes often occur due to unclear boundaries between information that can be accessed by the public and that which must be protected. The Jakarta PTUN decision emphasizes the importance of consistency in the application of the Consequence Test Sheet and emphasizes that information related to public services must be open to public access. This study contributes to understanding the legal complexity behind public information disputes and provides recommendations for improving the dispute resolution system in the future. In addition, this study also reminds us of the importance of a balance between public information transparency and personal data protection, especially in the context of state administration.

The high number of work accidents indicates that the implementation of Occupational Safety and Health (K3) is still not optimal, particularly in the construction industry. Vocational schools (SMK) can foster awareness from an early age through education and training. Students in general are not aware of the potential for workplace accidents yet. K3 education for students from an early age can help provide a beneficial understanding and foster attitudes and habits to apply K3 in their future work environments. The purpose of this program is to provide understanding and basic knowledge of construction K3 to students of SMKN 4 Gowa. The method used to educate students through this K3 learning is lectures and socialization, as well as evaluation through pre-tests and post-tests. Overall, the results show that this K3 education activity helps students in the Building Modeling and Information Design program at SMKN 4 Gowa understand all the topics that were talked about. These include understanding K3 and the Zero Accident goal, the importance of construction K3, potential hazards in construction, methods of hazard identification and risk assessment, risk control, recognizing personal protective equipment, symbols and signs, and learning about work accidents that happen in Indonesia.

Cervical cancer is one of the most common types of cancer in women after breast cancer. Cervical cancer is the most common cause of morbidity and mortality in women throughout the world. Cervical cancer if diagnosed and treated in the early stages of the disease can be cured. So recognizing the symptoms and checking with a health professional to solve the problem is an important step. This community service aims to provide education and understanding to mothers about cervical cancer as well as efforts to detect cervical cancer early. Community service activities were carried out in Sungai Jernih Hamlet RT 10 Ladang Peris Village, Batanghari Regency. The activity was carried out using the lecture method, followed by questions and answers about cervical cancer. This activity was attended by 32 women in the RT 10 Dusun Sungai Jernih area. There was an increase in maternal knowledge between before and after being given education, namely before education from 62.5% in the poor category and 37.5% in the good category to 75% in the good category and 25% in the poor category.

Since PSAK converges with IFRS, the content of the income statement format is not only net income, but there are other comprehensive income and profit attribution. The latest statement of financial position contains additional information, namely equity attributable to the ownership of the parent entity and non-controlling interests. The purpose of this study is to provide evidence of observation and discovery of any influence behind the quality of profit. Population as many as 15 companies sub-sector plastic and packaging. The sample was 9 companies, with 27 observational data. The results of the analysis showed that comprehensive income and equity attributable to the ownership of the parent entity and to non-controlling interests significantly positively affect the quality of profits, while equity attributable to the owners of the parent entity, the size of the company and operating cash flows significantly did not affect the quality of profits. The novelty of this study is about the attribution of profit and equity, in the form of testing the effect of profit attribution and equity attribution on the quality of profit.

This research aims to determine the determinants of RAROC in manufacturing companies on the IDX for the 2017 - 2023 period. The data used in this research is secondary data. This data is quantitative data obtained from the Indonesian Stock Exchange (BEI) with shares included in the LQ45 Index in the form of annual financial reports for the period 2017 - 2023. The sample for this research was 33 companies obtained using purposive sampling technique. The data analysis technique used is multiple linear regression analysis and hypothesis testing using determinate coefficient tests, simultaneous F-tests and partial T-tests. The data analysis technique was carried out using the Eviews13 For Windows program. The research results show that Gross Profit Margin (GPM), Debt to Equity Ratio (DER) and Interest Coverage Ratio (ICR) together (simultaneously) have a significant effect on Risk-Adjusted Return on Capital (RAROC). Gross Profit Margin (GPM) partially has a negative and significant effect on Risk-Adjusted Return on Capital (RAROC), Debt to Equity Ratio (DER) partially has a positive and significant effect on Risk-Adjusted Return on Capital (RAROC) and Interest Coverage Ratio (ICR) partially has a negative and insignificant effect on Risk-Adjusted Return on Capital (RAROC).

KKN (Real Work Lecture) is a community service activity program carried out by students with a cross-scientific and sectoral approach at certain times and regions in Indonesia. Suli is one of the states in Salahutu District, Central Maluku Regency, Maluku Province. KKN students who have been placed in this location must mingle, adapt to the community and are required to create work programs obtained from observations in the community. The results of observations obtained in Suli are problems that must be turned into work programs to be carried out as KKN students. The work program which is the flagship program is Socialization of Financial Partners and Cooperatives (Empowerment of High School Children in Financial Education and Introduction to Cooperatives). Writing articles using the Socialization and TPA (Primary Knowledge Test) methods

This education on preventing early marriage is part of the implementation of the 2023 BKKBN Thematic KKN program which aims to create a community movement aware of stunting and to increase teenagers' knowledge about the factors and risks and increase knowledge about early marriage.  The method for implementing this activity uses a face-to-face seminar method, followed by a discussion and question and answer session.  There were 50 participants in this activity, consisting of 27 male students and 23 female students from class IX MTs Fatahillah.  The results of this activity showed that based on the results of the pretest and pos test scoring, there was an increase in the average score, and based on interviews and observations, all participants were very enthusiastic and expressed that this educational activity really added new knowledge to them.

This education on preventing early marriage is part of the implementation of the 2023 BKKBN Thematic KKN program which aims to create a community movement aware of stunting and to increase teenagers' knowledge about the factors and risks and increase knowledge about early marriage.  The method for implementing this activity uses a face-to-face seminar method, followed by a discussion and question and answer session.  There were 50 participants in this activity, consisting of 27 male students and 23 female students from class IX MTs Fatahillah.  The results of this activity showed that based on the results of the pretest and pos test scoring, there was an increase in the average score, and based on interviews and observations, all participants were very enthusiastic and expressed that this educational activity really added new knowledge to them.

Tax is a mandatory contribution to society, both individual taxpayers and corporate taxpayers to the state. However, taxpayers and business entities often look for ways to reduce the tax burden they have to pay. This is because Indonesia uses a self-assessment system which allows people to cheat in calculating their tax burden. This act of fraud is called tax avoidance. In the practice of tax avoidance there are several types of tricks, some of which are transfer pricing, deferred tax, and loans between affiliated companies. This research aims to determine the extent to which variables namely transfer pricing, deferred tax and loans between affiliated companies influence tax avoidance practices in Indonesia. From the results of several tests carried out in this research, it is stated that transfer pricing and loans between affiliated companies do not have a significant effect on tax avoidance. On the other hand, deferred tax has a significant positive effect on tax avoidance.    

Cervical cancer is a disease that can be detected early in various ways, one of which is screening. Based on its effectiveness, detection that can be done is by means of pap smears and IVA tests. The IVA test is an initial action to detect changes in abnormal cervical cells and can be carried out in all types of health services, including community health centers. Here partners are not yet motivated to carry out screening. So it is necessary to provide education about early detection screening for cervical cancer.

This study aims to determine the Effect of Service Quality and Customer Satisfaction on Customer Loyalty (Case Study at HP IVAN CELL Store Kediri). The variables of this research are Service Quality (X1), Customer Satisfaction (X2) and Customer Loyalty (Y). This study uses quantitative methods using data collection techniques in the form of interviews, observations, literature studies and questionnaires. While the analysis used is, multiple linear regression test. Sampling in this study used purposive sampling with consideration of all consumers of HP IVAN CELL Kediri Store, totaling 86 people. The results of this study using the SPSS 22.0 program using a significant level of 5% or 0.05 with the results (1) partially service quality has a significant effect on customer loyalty with a significant value of 0.000 <0.05, which means Ha1 is accepted and. (2) partially customer satisfaction has a significant effect on customer loyalty with a significant value of 0.000 <0.05, which means Ha2 is accepted. (3) Simultaneously Service Quality and Customer Satisfaction have a significant effect on Customer Loyalty, a significant value of 0.000 <0.05, which means Ha3 is accepted.  

Thematic Real Work Activities (KKN-T) with a tourism village scheme aim to explore, develop and promote Losari Village tourism to make it a tourism village. The method used in community service activities is a qualitative descriptive method because it describes the phenomena that occur in depth, and describes the responses without testing the hypothesis. Data collection was taken through interview sessions with village officials, the community and other village organizations. Furthermore, the planning stage is carried out, namely a field survey as a tourism potential multiplier. secondly the implementation of a work program to answer challenges regarding the development of a tourist village in Losari Village. Work programs in the form of outreach, revitalization, Appropriate Technology, and Event Bazaar. In the final stage, namely evaluation as a stage of monitoring the development of a tourist village.

Efforts to reduce the use of polluting chemicals environment needs innovation to overcome these problems. One of them is by replacing the chemicals contained in the battery by utilizing mango skin waste became bio-battery. Even mango skin waste in the community is not properly utilized so that mango skin becomes waste that has no value. The purpose of this research is to utilize mango skin as a bio-battery material not only to produce current and voltage sources but it is also expected to be able to reduce the negative effects of disposing of community mango skin waste residue into the environment and reduce dependence on chemicals as battery electrolyte paste which has been used so far. The test parameters carried out were the electricity of the bio-baterry using mango skin and salt samples. This research used 3 weight ratios between mango skin solution and salt solution, namely 15:5 gr, 20 gr:5 gr, and 25:5 gr. The main stages of this research consisted of 3 stages, namely preparation, pH testing, characterization of electrical properties, and electrical analysis of mango skin. The results of the research that has been done, it can be concluded that the smallest measurements of pH, electric voltage, and electric current are produced at a volume of 30 ml (15 gr) of 3.55, 0.53 V, and 1.8 mA. While the highest was produced at a volume of 44 ml of 3.53, 1.53 V, and 1.9 mA.  

Kanker serviks adalah salah satu masalah kesehatan terkemuka yang mencolok bagi wanita di seluruh dunia. Kanker serviks menduduki urutan kedua dari penyakit kanker yang menyerang wanita di dunia dan urutan pertama untuk wanita di negara sedang berkembang. Indonesia menjadi negara dengan insiden kanker serviks tertinggi di Asia. Lebih dari 50 persennya meninggal dunia. Hal ini karena masih rendahnya pelaksanaan skrining, yaitu 1925.943 atau 5,1%. Padahal, pelaksanaan skrining yang ideal adalah 80%. Inspeksi visual asetat (IVA) merupakan salah satu metode deteksi dini kanker serviks yang sama populer dengan pap smear. Dari 175 puskesmas yang ada di Provinsi NTB terdapat 154 puskesamas yang melakukan pemerisaan IVA sedangkan di Kabupaten Sumbawa tahun 2019 menunjukan bahwa cakupan deteksi dini kanker serviks menggunakan test IVA dari 26 jumlah puskesmas yang ada hanya terdapat 15 puskesmas yang melakukan kegiatan pendetekesi Dini Kanker Leher Rahim dengan menggunakan Metode IVA. Sehingga, pendidikan kesehatan harus tetap dilakukan guna mempertahankan kualitas kesehatan serta meningkatkan pengetahuan dan motivasi masyarakat terhadap upaya pencegahan kanker serviks. Dalam pelaksanaan pengabdian kepada masyaarakat ini narasumber melakukan pendidikan kesehatan menggunakan media power point dan pemutaran video dengan menggandeng Ibu PKK sebagai sasaran yang harapannya informasi atau materi yang didapatkan ini akan tersosialisasikan kepada masyarakat melalui dasawisma. Hasil dari pelaksanaan pengabdian kepada masyarakat ini, ibu-ibu PKK kab Sumbawa menjadi memiliki pemahaman yang lebih mendalam tentang bahayanya kanker serviks serta memiliki keinginan untuk segera melakukan skrining dengan metode IVA. Ibu-ibu PKK pun merencanakan untuk turut melakukan sosialaisasi tentang kenker serviks ini kepada keluarga dan juga masyarakat sekitarnya untuk meningkatkan derajat Kesehatan masyarakat khususnya pada Wanita.

In a country, the economic component largely determines the survival and progress of the country.  This study aims to determine the effect of exports on Indonesia's economic growth. This research uses a descriptive method, namely investigating the circumstances, conditions, or other things that have been mentioned, the results of which are presented in the form of research reports. The initial stage before conducting further analysis requires testing the stationariness of the data. Economic developments in Indonesia's export sector in the 2018-2021 period decreased in December 2018 which reached US$ 14.18 billion or a decrease of 4.89 percent compared to exports in November 2018.  This research is expected to be a consideration for the government or authorities to take appropriate steps for the progress of the Indonesian economy.