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The transformation of payment systems from cash to digital through the Quick Response Code Indonesian Standard (QRIS) is part of financial transaction modernization in Indonesia. This transformation has begun among Micro, Small, and Medium Enterprises (MSMEs) in the Baduy community, particularly in Baduy Luar, which has higher interaction with external communities. However, the adoption of digital payment systems has not been fully supported by adequate financial management capabilities. This community service activity aims to identify the transformation process of payment systems and describe the financial literacy conditions of Baduy MSMEs. The method used is a descriptive qualitative approach through in-depth interviews and field observations. The results show that some MSMEs have adopted QRIS through Bank BRI as an alternative payment method alongside cash and have utilized social media such as TikTok Live and Instagram for product marketing. The main sources of income include handicrafts, traditional clothing, accessories, and food products. However, financial management practices remain simple and lack systematic recording. This indicates improved financial inclusion but not yet accompanied by adequate financial behavior. Therefore, strengthening financial literacy is essential to support sustainable financial modernization in the Baduy community.

This community service activity aims to enhance the understanding of local business actors in Kanekes Village (Baduy Luar) regarding the implementation of a sales information system to support the management and marketing of traditional handicraft products. The main problems faced by partners include unstructured transaction recording, low utilization of sales data, and business management that is still based on memory. The implementation method uses a participatory approach through socialization, training, hands-on practice, and mentoring, with data collection techniques carried out through interviews and field observations. The activity was conducted on April 17, 2026, involving MSME handicraft actors as the main partners. The results show an increase in business actors’ understanding of the importance of sales recording systems as a basis for business management. Participants began to be able to record transactions in a more structured and simple manner and utilize sales data to monitor business performance and identify the most in-demand products. In addition, there was a shift in business management patterns from memory-based to simple data-based systems. This activity also encouraged improvements in digital literacy through the introduction of social media utilization and digital marketing strategies. Overall, this program contributes to strengthening the capacity of business actors and supporting the more effective and sustainable development of traditional product marketing. Keywords: Community Service, Msmes, Sales Information System, Baduy Luar, Digital Marketing

Financial literacy is an essential aspect in supporting community financial management, particularly in rural and indigenous communities such as Kanekes Village (Baduy). Although the community has begun to access financial services and digital technology, their ability to manage finances remains limited. Therefore, this community service activity aims to identify the level of financial literacy and to encourage public awareness of better financial management. The method used is a descriptive qualitative approach through in-depth interviews and field observations. The results show that the community, especially in Baduy Luar, has utilized social media such as TikTok Live and Instagram for product marketing and has adopted digital payment systems such as QRIS through Bank BRI, although cash transactions still dominate. The main sources of income come from micro-enterprises based on local potential, including handicrafts, traditional clothing, accessories, and food products. However, the community generally lacks financial recording practices and structured financial planning, causing income to be directly spent on daily needs. The activity also indicates the emergence of initial awareness regarding financial management and highlights the role of youth as local leaders in adopting digital technology. Therefore, strengthening financial literacy is crucial to improving financial behavior and supporting sustainable economic transformation within the community.

Latar belakang penelitian ini berakar pada fenomena kemajuan yang tidak merata di antara indikator pembangunan di Sumatera Utara, di mana Indeks Pembangunan Manusia (IPM), meskipun diklasifikasikan dalam kategori “tinggi”, belum secara konsisten berkontribusi pada penurunan tingkat pengangguran. Tujuan utama penelitian ini adalah untuk menguji pengaruh IMB, tingkat kemiskinan, dan tingkat pengangguran terhadap pertumbuhan ekonomi di Provinsi Sumatera Utara. Metode yang digunakan adalah pendekatan kuantitatif dengan analisis regresi linier berganda menggunakan data deret waktu dari tahun 2010 hingga 2025 yang bersumber dari BPS. Hasil penelitian menunjukkan bahwa secara simultan, IPM, kemiskinan, dan pengangguran secara signifikan mempengaruhi pertumbuhan ekonomi daerah. Secara parsial, IMB memiliki pengaruh positif dan signifikan, menunjukkan bahwa investasi dalam kualitas modal manusia meningkatkan produktivitas ekonomi. Sebaliknya, baik tingkat kemiskinan maupun tingkat pengangguran terbuka menunjukkan pengaruh negatif dan signifikan, yang menyiratkan bahwa peningkatan variabel-variabel ini cenderung menghambat ekspansi ekonomi. Lebih lanjut, variabel independen yang dimasukkan dalam model ini menjelaskan 49,49% variasi pertumbuhan ekonomi, sedangkan proporsi sisanya dijelaskan oleh faktor eksternal di luar cakupan penelitian ini. Hasil ini menyoroti pentingnya penerapan kebijakan yang menyelaraskan pengembangan sumber daya manusia dengan tuntutan pasar tenaga kerja untuk mengatasi masalah pengangguran terdidik.

Transformasi digital menuntut tenaga pendidik menjadi fasilitator yang adaptif terhadap teknologi. Menghadapi tuntutan tersebut, guru di SMPIP Nihadul Qulub mengalami hambatan kompetensi dalam menciptakan media pembelajaran berbasis digital. Selain itu, kurangnya sumber referensi praktis yang dapat diakses secara mandiri membuat guru kesulitan untuk meningkatkan kompetensi digitalnya di tengah padatnya aktivitas mengajar. Pengabdian ini bertujuan untuk meningkatkan kompetensi digital melalui pelatihan Canva guna merancang media interaktif berbasis web. Diikuti sebanyak 20 guru, kegiatan pengabdian berupa pelatihan ini dilaksanakan secara langsung dan luar jaringan (luring) di SMPIP Nihadul Qulub, Ungaran. Metode pelaksanaan pengabdian meliputi perencanaan, analisis kebutuhan mitra, implementasi workshop praktik langsung, serta evaluasi. Hasil pengabdian menunjukkan peningkatan signifikan, di mana 90% guru berhasil mempublikasikan modul ajar interaktif dalam format situs web tanpa keahlian pemrograman. Pelatihan ini terbukti efektif meningkatkan peran guru menjadi desainer pengalaman belajar yang kreatif, sejalan dengan tuntutan pendidikan abad ke-21.

Pengunaan peralatan elektromedik merupakan faktor krusial dalam pemantauan kesehatan bayi dan anak terutama pada akurasi hasil yang di peroleh. Sesuai dari data yang didapat bahwa mitra telah memiliki sarana medis dasar yang memadai, namun diperlukan standarisasi manajemen pemeliharaan untuk menjaga fungsionalitas alat dalam jangka panjang. Kegiatan pengabdian masyarakat ini bertujuan untuk memperkuat kapasitas teknis para pengasuh dalam pengoperasian dan perawatan peralatan medis secara mandiri. Metode yang digunakan meliputi pemetaan kondisi alat (inventarisasi), sosialisasi prosedur teknis, serta simulasi praktik pemeliharaan preventif. Hasil kegiatan menunjukkan adanya peningkatan pemahaman praktis pengasuh mengenai aspek teknis alat, seperti perawatan mandiri, perawatan sensor oximeter, dan manajemen penyimpanan perangkat elektronik. Sebagai bentuk keberlanjutan program, telah disusun "Buku Saku SOP Perawatan Peralatan Medis" yang berfungsi sebagai panduan operasional harian bagi staf pengasuh. Luaran dari pengabdian ini memberikan dampak positif bagi mitra berupa tersedianya panduan sistem perawatan yang lebih terorganisir. Simpulan dari kegiatan ini menunjukkan bahwa integrasi antara edukasi teknis dan penyediaan panduan tertulis mampu mengoptimalkan masa pakai alat medis serta menjamin validitas hasil pemeriksaan kesehatan anak. Sinergi ini diharapkan dapat menjadi model bagi lembaga sosial dalam mewujudkan layanan kesehatan mandiri yang berkualitas

Limited legal literacy among village officials may contribute to disorderly village administration, inconsistent document formats, weak record-keeping, and poor archive traceability, ultimately affecting public service quality. This Community Service Program (Pengabdian kepada Masyarakat/PKM) aimed to strengthen the legal literacy of village officials in Larangan Luar Village, Pamekasan Regency, to improve orderly and accountable village administrative governance. The program applied a hands-on training model combined with mentoring/document clinics and a pretest–posttest evaluation involving village officials (n = 18). Implementation consisted of three core training sessions and two mentoring sessions over four weeks, focusing on document legality, official correspondence standards, numbering and registers, and basic archive management. Results showed an increase in the average legal literacy score from 54.1 (pretest) to 74.6 (posttest), an improvement of 20.5 points. Beyond knowledge gains, document quality and administrative order improved through the adoption of practical administrative tools developed during the program. Key outputs included a concise module (±22 pages), 10 village administrative document templates, one village administrative SOP, and a simple filing system based on document classification and folder numbering. In conclusion, strengthening village officials’ legal literacy through practice-based training and mentoring effectively supports improvements in village administrative governance and is potentially replicable in other villages in Pamekasan with context-specific adjustments.

This study discusses the 17th Sustainable Development Goal (SDG), Partnership for the Goals, which highlights the importance of global collaboration in achieving shared prosperity. The main focus of this research is on three key instruments of global partnership: external debt, foreign investment, and foreign aid. These instruments play a crucial role in supporting development in developing countries, but they also raise controversies related to economic dependence, global power imbalances, and the effectiveness of aid. This study employs a descriptive qualitative approach based on a literature review of international reports and academic research. The analysis shows that although debt, investment, and foreign aid offer opportunities for technology transfer, economic growth, and poverty reduction, their sustainability largely depends on governance, transparency, and equality among nations. Therefore, global partnerships should be directed toward more inclusive and equitable systems to ensure that global development goals can be achieved sustainably.

Penelitian ini bertujuan untuk mengevaluasi implementasi Tingkat Komponen Dalam Negeri (TKDN) pada pekerjaan elektrikal proyek konstruksi bangunan gedung pemerintah di Indonesia. Metode yang digunakan adalah pendekatan kuantitatif deskriptif–evaluatif melalui studi kasus pada delapan lokasi proyek pemerintah. Evaluasi dilakukan terhadap capaian TKDN pada pekerjaan MVMDP, LVMDP, pemasangan kabel, pencahayaan, genset, trafo distribusi, dan biaya transportasi berdasarkan dokumen kontrak dan ketentuan regulasi yang berlaku. Hasil penelitian menunjukkan bahwa capaian TKDN antar proyek sangat bervariasi, dengan kecenderungan nilai TKDN rendah pada komponen berteknologi tinggi dan proyek di luar Pulau Jawa. Temuan ini mengindikasikan bahwa keterbatasan material lokal dan ketimpangan distribusi industri menjadi tantangan utama dalam implementasi TKDN. Penelitian ini memberikan kontribusi empiris dalam mengevaluasi kebijakan TKDN pada pekerjaan elektrikal serta menjadi dasar rekomendasi kebijakan peningkatan TKDN yang lebih terarah.

Program pengabdian masyarakat ini bertujuan untuk memberdayakan masyarakat pesisir Kampung Tambak Lorok, Semarang, dalam pengendalian sampah plastik melalui inovasi teknologi berbasis gim edukasi digital bernama 'Marine Protector'. Permasalahan sampah plastik di kawasan pesisir telah menimbulkan dampak ekologis dan sosial ekonomi yang signifikan. Melalui pendekatan gamifikasi, kegiatan ini mengintegrasikan edukasi lingkungan, hukum, dan ekonomi sirkular ke dalam media pembelajaran yang menarik dan interaktif. Kegiatan dilaksanakan melalui tahap sosialisasi, pelatihan, pendampingan, serta evaluasi. Hasil kegiatan menunjukkan peningkatan kesadaran masyarakat terhadap pentingnya pengelolaan sampah plastik, keterlibatan aktif ibu-ibu PKK RW 14 Tambak Lorok, serta munculnya praktik pengurangan plastik sekali pakai di rumah tangga. Luaran kegiatan meliputi aplikasi gim edukasi, modul pelatihan, video dokumentasi, dan poster edukatif. Inovasi ini terbukti efektif sebagai sarana pemberdayaan masyarakat dan memiliki potensi replikasi untuk wilayah pesisir lainnya di Indonesia.

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.

This study aims to analyze the implementation of the Living Cost Norm in budgeting for foreign official travel costs applied at PT PAL Indonesia. This research uses a qualitative descriptive method that is sourced from primary data obtained through observations, interviews, and review of historical documents on foreign official travel and decrees that are the basis for determining the Living Cost Norm. The results showed that the application of the Living Cost Norm at PT PAL Indonesia had been implemented effectively and was able to provide convenience in the process of preparing the foreign official travel budget. However, it was found that the list of countries in the Living Cost Norm provisions did not cover all destination countries, this situation opened up the possibility of disorientation in the process of budgeting foreign official travel costs whose destination countries were not listed in the Living Cost Norm. It is hoped that this research can provide an in-depth description of the implementation of the policy, as well as solutions and best practices that can be applied by similar industries.

Program pengabdian masyarakat melalui penguatan manajemen bisnis telah dilaksanakan di Desa Manggarmas, Kecamatan Godong, Kabupaten Grobogan pada 25 Mei 2025. Program ini bertujuan meningkatkan kapasitas manajerial petani jamur melalui pelatihan manajemen usaha dan strategi pemasaran digital. Permasalahan utama yang dihadapi meliputi pencatatan keuangan yang belum optimal, ketiadaan standar pengemasan produk, dan minimnya pemanfaatan media digital untuk pemasaran. Kegiatan pelatihan menggunakan pendekatan edukatif dan partisipatif, mencakup distribusi hasil panen, teknik pengemasan, dan pemasaran digital. Hasil evaluasi menunjukkan peningkatan signifikan: manajemen usaha sederhana naik 75%, penguasaan teknik pengemasan meningkat 80%, dan penggunaan media digital untuk pemasaran bertambah 70%. Dampak positif terlihat dari munculnya pembeli dari luar desa setelah petani mengunggah produk ke media sosial, mendorong terwujudnya wirausahawan mandiri yang mampu mengembangkan usaha dan meningkatkan pendapatan.

One form of enterprise that represents the potential of villages and receives government support is Micro, Small, and Medium Enterprises (MSMEs). However, limitations in marketing have led to the underrepresentation of local products. This highlights the importance of community service programs. The aim of this program is to enhance the marketing of UMKM products through the utilization of the Shopee marketplace and WhatsApp Business social media. The community service methods used include socialization, training, and direct assistance to UMKM actors in the target area. Shopee is utilized as an online marketplace, while WhatsApp Business serves as a medium for product advertising. This activity aims to provide understanding of the importance of digital marketing, as well as practical skills in creating and managing accounts on Shopee and WhatsApp Business. The results of this program indicate an increase in participants' understanding and ability to use both platforms. The conclusion of this research states that the effective utilization of Shopee and WhatsApp Business can assist UMKM actors in enhancing their marketing and sales, which in turn can drive local economic growth.

Article 26 of the Indonesian Income Tax Law (PPh Pasal 26) is a significant fiscal regulation that imposes withholding tax on income derived from Indonesian sources and received by foreign taxpayers who do not have a permanent establishment (PE) in Indonesia. The implementation of this regulation plays a crucial role in securing state revenue from cross-border transactions while also addressing the issue of double taxation through Double Taxation Avoidance Agreements (DTAAs). Income subject to PPh 26 includes dividends, interest, royalties, rent, service fees, rewards, pensions, and insurance premiums. The standard withholding tax rate is 20% of the gross or estimated net income, although lower rates may apply depending on applicable tax treaties. The calculation method varies depending on the type of income and the existence of a DTAA. This article also highlights the importance of determining the beneficial owner in applying tax treaty benefits, as well as the challenges faced by companies and tax authorities in enforcement. A case study is presented to illustrate how PPh 26 is calculated on insurance and reinsurance transactions involving foreign entities. Understanding the mechanism, rates, and legal context of PPh 26 is essential for taxpayers and practitioners to ensure compliance and mitigate potential tax disputes.

Notaris merupakan suatu karis dan profesi yang sedang marak dan digandrungi tidak hanya oleh kaum muda akan tetapi juga orang yang mendambakan kehidupan yang lebih baik untuk masa depannya dengan sejuta janji dan mimpi. Menjadi seorang notaris tidaklah mudah karena harus melalui beberapa tahapan yaituharus lulus pendidikan S1 Fakultas Hukum, S2 Magiter Kenotariatan, Mengikuti Seleksi Anggota Luar Biasa, Magang di Kantor Notaris selama 24 (dua puluh empat) bulan, mengikuti Magang Bersama 4 (empat) kali, lulus Ujian Kode Etik Notaris dan mengikuti pengangkatan yang diadakan oleh Kementerian Hukum. Selain itu Notaris mempunyai kode etik dan larangan-larangan yang diatur dalam suatu Undang-undang yang antara lain mengenai jabatan yang tidak boleh dirangkap oleh seorang Notaris. Akan tetapi Notaris dapat merangkap jabatan sebagaiPejabat Pembuat Akta Tanah, Notaris Pembuat Akta Koperasi, Notaris Pasar Modal, Pejabat Lelang Kelas II. Metode Penelitian yang digunakan adalah penelitian kualitatif dengan teori positivisme hukum dan paradigma konstruktivisme diharapkan dapat memberikan gambaran menyeluruh mengenai karir dan profesi seorang notaris dalam menjawab peluang dan tantangan dalam menjalankan tugas jabatannya dengan tetap mengacu pada aturan-aturan yang ada.

Literacy and numeracy programs play a crucial role in improving education quality, especially at the elementary school level. This study aims to optimize literacy and numeracy programs through a structured mentoring approach at SDN Grujugan Larangan, Larangan Luar Village, Larangan Subdistrict, Pamekasan Regency. The research method used is action research with qualitative and quantitative approaches. The qualitative approach is used to understand teachers' and students' perceptions of the mentoring program, while the quantitative approach is applied to measure the improvement in students' literacy and numeracy skills after participating in the program. The results indicate that structured mentoring significantly enhances students' literacy and numeracy skills, as evidenced by the increased average scores in reading, writing, and arithmetic. Furthermore, active teacher involvement in the mentoring process contributes to the program's success. Thus, implementing a structured mentoring program can be an effective model to improve the quality of primary education in rural areas.

Saat ini penggemar krupuk di Indonesia cukup lumayan besar dan banyak, krupuk merupakan cemilan yang banyak disukai dimanapun keberadaannya, karena rasa dan tesktur yang dimunculkan cukup enak dan renyah bila di nikmati.  Saat ini petani di Indonesia juga banyak menghasilkan hasil pertanian yang kadang cepat memusuk karena tidak tahan lama, salah satunya adalah cebe dan tomat. Manakala hasil pertanian ini berlimpah maka wajib membuat inovasi dalam proses pengolahannya. Salah satu yang dilakukan adalah mengolah cabe dan tomat di olah menjadi krupuk yang tentunya mempunyai harga jual yang lumayan bila dilakukan kontinyu dan dipasarkan oleh UMKM secara kontinyu. Tujuan; adalah untuk mengurangi limbah dari cabe dan tomat, sehingga bisa menjadi inovasi baru bagi UMKM. Metode kegiatan yang dilakukan untuk tercapainya tujuan Pengabdian Kepada Masyarakat ini adalah dengan metode langsung peraktek pembuatan krupuk dari bahan baku cabe dan tomat, kemudian dilakukan tanya jawab kelebihan dan kekurangan pada saat pembuatan krupuk tersebut,  dan Pemberikan materi, Peraktek langsung pembuatan krupuk / Partisipasi UMKM dalam praktek, Pendampingan dalam pembuatan krupuk yang dilakukan oleh dosen-dosen, Kegiatan dan solusi dalam penyelesakan masalah, Luaran yang dihasilkan (Laporan hasil Pengabdian).

Guru sebagai fasilitator peserta didik harus memiliki pengetahuan dan keterampilan dalamn melakukan analisis butir soal. Identifikasi terhadap setiap butir item soal dilakukan dengan harapan akan menghasilkan berbagai informasi berharga yang pada dasarnya akan menjadi umpan balik guna melakukan perbaikan, pembenahan, dan penyempurnaan terhadap butir soal. MTs Jihadul Ummah  sebagai mana diketahui bahwa banyak tenaga pendidikanya yang tidak memiliki kompetensin menganalisis butir soal. Instrumen yang digunakan tenaga pendidik masih didominasi dari buku. Hal tersebut menunjukkan bahwa guru belum mengetahui kualitas tes yang digunakan sehingga diperlukan peningkatan kompetensi guru melaui pelatihan analisis butir soal.  Analisis butir soal yang diberikan berupa analisis butir soal dengan menggunakan program Iteman. Guru sebagai objek pelaksanaan Pengabdian Kepada Masyarakat diharapkan mampu menyusun butir soal yang memiliki tingkat kesukaran, daya pembeda serta fungsi distraktor yang baik. Butir soal soal yang sudah dilakukan analisis akan dikumpulkan menjadi satu kemudian akan dibentuk menjadi bank. Pelaksanaan kegiatan ini akan dilaksanakan melalui beberapa tahapan diantaranya (1) tahap pelatihan program yang akan di isi dengan pemahan konsep dari setiap bentuk analisis. (2) Tahap pendampingan analisis butir soal bagi peserta. (3) Tahap implementasi program yang dilaksanakan melalui uji coba hasil analisis butir soal kepada peserta didik di masing-masing mitra. Luaran yang diperoleh dari Program Kemitraan Masyarakat ini adalah berupa bank soal, yang selanjutnya dapat digunakan sebagai acuan pembuatan dan pengembangan butir soal yang lebih berkualitas.

Although foreign aid has played an important role in Indonesia's economic growth, dependence on foreign aid may hinder efforts to achieve national self-reliance. The purpose of this study is to look at how foreign aid contributes to sustainable development and the consequences of Indonesia's reliance on economic and technological independence. A qualitative approach using a literature review that includes books, journal articles and government documents is the methodology used. The research findings show that while foreign aid improves human resource capacity and accelerates infrastructure development, it also fosters continued dependency, hinders domestic technological advancement, and weakens local innovation capabilities. Particularly in the energy industry, Indonesia continues to rely on imported technologies, and faces barriers in terms of skills transfer from donor countries. Therefore, this article suggests that a national plan be implemented with an emphasis on local capacity building, research and development funding, and cooperation between the industrial and academic sectors. In conclusion, Indonesia must increase its economic and technological independence and reduce dependence on foreign aid to achieve sustainable development.