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Tegal Regency is a region in Central Java Province. Geographically, Tegal Regency is situated on a highly advantaged path. This regency, with its capital in Slawi, boasts a diverse range of economic centers spread across several regions. Dominated by small and medium-sized industries, the community can be empowered and participate in improving their well-being through job creation. Small and Medium Industry centers are highly diverse. One area we highlight in this article is the potential of metal and machinery SMEs, which are crucial commodities in the local economy. The metal industry is located around Talang District. The metal and machinery sector holds significant promise due to the potential for increased manufacturing demand, which can boost the local economy. In this study, we used field research and interviews to understand how the SME economy operates. By highlighting this, we hope that the government will focus on SMEs, particularly in the metal and machinery sector, by providing incentives for training and improving product quality and human resources. Based on the above description, local economic growth is highly possible with the support of adequate facilities and infrastructure.

The increasing consumption of plastic, particularly single-use packaging, has led to a significant rise in household plastic waste, which poses a potential threat to environmental sustainability. One type of waste that remains underutilized is metallic plastic packaging. This Community Service activity aimed to enhance community knowledge and skills in processing metallic plastic packaging waste into handicraft products with functional value and economic potential. The activity was conducted in collaboration with the Family Welfare and Empowerment Group (PKK) of Ngringo Village, Karanganyar, involving 15 participants. The methods employed included a preliminary survey, educational outreach, hands-on practical training, and continuous mentoring. The effectiveness of the program was evaluated using pre-test and post-test assessments analyzed through the normalized gain (N-gain) method. The results demonstrated an improvement in participants’ knowledge and skills following the training, with an average N-gain value of 0.68, which falls within the moderate-to-high category. These findings indicate that the metallic plastic packaging waste processing training was effective in enhancing community capacity. Furthermore, the activity not only contributed to reducing plastic waste generation but also promoted the implementation of circular economy principles.

A target is needed for kicks and attacks. Currently, these targets are always held by the lecturer, which, when used, significantly wastes time in learning sessions. With the funded Community Service Program (PKM) activity, the lecturer developed his creativity by creating a target stand, which was still incomplete at the time. The results of this community service implementation will impact students in the Physical Education Department at Lambung Mangkurat University. Lecturers teaching martial arts courses have greatly benefited from the presence of this target stand. Survey data analysis results are still in progress and will be attached to the final report. In this case, the partner is a colleague within the Physical Education Department, with whom he has a collaboration in the construction and welding fields. 80% of sports equipment is made from hard materials such as steel. Therefore, the Department has a long-standing partnership with DTK (Dita Teknik Kontruksi). Furthermore, metal sports equipment is regularly maintained, and if damaged, the partner is ready to repair it at a certain capacity.

Machine translation (MT), especially neural machine translation (NMT) technology, has made significant progress in producing more natural and fluent translations. However, this technology still faces major challenges related to cultural sensitivity, where idiomatic, philosophical, and social contextual meanings often fail to be captured accurately. Through a qualitative literature review, this article examines the main challenges faced by machine translation in understanding and reproducing cultural nuances. The analysis shows that NMT systems have limitations in translating philosophical terms and idioms, tend to be biased due to the dominance of English-language data, and ignore the metalinguistic awareness of humans. Failure to capture these cultural dimensions not only risks losing the authentic meaning of the message but can also accelerate the loss of local languages. This study concludes that the role of humans remains irreplaceable in translating highly cultural texts. Therefore, a hybrid approach that combines technology with human intervention ( human-in-the-loop ) and the development of models trained with more culturally diverse data is recommended to produce inclusive and ethical translations.  

Clean living behavior can be done by maintaining the sustainability of life can be done by reducing waste, saving energy, planting trees, and not littering. Waste sorting can be done by separating organic and inorganic waste into different trash bins. In addition, inorganic waste can also be separated again based on its type, such as plastic, paper, glass, and metal. Facilitates the process of collecting and processing waste for recycling. The Principles of Clean and Healthy Living Behavior (PHBS) recommend the use of waste sorting methods. The daily habits that we do to maintain personal and environmental cleanliness consist of this behavior. . Along with the emergence of various diseases that often attack children aged 6-12 years, PHBS in schools is a collection of behaviors carried out by students, teachers, and school residents based on learning so that they are able to independently prevent disease, improve their health. Implementation of better waste sorting practices can reduce the negative impact of waste on the environment, increase the efficiency of waste management, and provide long-term benefits for school residents. Schools are one of the places that have great potential to educate students about good waste management. SD Negeri 2 Kelusa has problems related to the lack of student knowledge about waste sorting and utilization, especially organic waste. Most students at SD Negeri 2 Kelusa still have limited understanding of the types of waste and how to process it. Most students do not realize and understand that organic waste can be reused, so they tend to throw it away with other waste.

This research explores the strategic positioning of Pegadaian UPC Ajibarang’s products using the Boston Consulting Group (BCG) matrix as a tool for evaluating market performance and future potential. Pegadaian plays a crucial role as a microfinance institution by offering accessible financial solutions such as gold/jewelry pawning, gold savings (digital and physical), installment-based precious metal purchases, electronic pledging, KUR based on vehicle ownership documents, and Hajj savings plans. The study employs a qualitative descriptive approach, gathering insights from comprehensive interviews with both employees and customers. Findings indicate that each product faces unique obstacles and opportunities. Key challenges include customer dissatisfaction regarding service quality, limited adoption of cashless transactions by elderly clients, and traditional promotional methods relying on brochures and word-of-mouth. By mapping products based on market share and growth prospects through the BCG matrix, the study identifies which offerings should be prioritized for development, stability, or rebranding. In response, it is recommended that Pegadaian UPC Ajibarang enhance its marketing and customer service strategies, broaden digital engagement efforts, and introduce user-friendly technological solutions for older clientele. These steps are essential to strengthen competitiveness and ensure long-term sustainable growth for their most promising financial products.

Wall Decorations from Ice Cream Sticks (HIDING) are a craft innovation in the decorative wall art industry. As we know, wall decorations are widely used to enhance aesthetics, beautify, and create a pleasant atmosphere in homes. They are commonly displayed in bedrooms, living rooms, dining areas (kitchens), and are also often found in workspaces, meeting rooms, art galleries, and cafés. The innovation of creating wall decorations from ice cream sticks aims to develop creative works from recycled materials, turning them into products that are equally attractive compared to those made from wood, plastic, or metal. These products offer aesthetic, artistic, and creative value that can attract public interest.The methods used in this program include lectures, discussions, and hands-on training. The results of the activity include: (1) The HIDING training was well received by the participants; (2) The high interest and motivation of the participants supported effective knowledge and skills transfer from facilitators to trainees, ensuring full absorption of the materials; and (3) The HIDING products have the potential to be developed into entrepreneurial products.

This research aims to determine the effect of the level of website-based disclosure of company information on corporate tax avoidance behavior. The objects in this research are all companies listed on the Indonesia Stock Exchange for the period June 2024. Data collection in this research uses content analysis methods and data processing using the SPSS application. The sampling technique in this research used purposive sampling with a final sample size of 399 companies. The research results show that the level of website-based disclosure of company information has a negative and significant effect on tax avoidance behavior in public companies in Indonesia. 

This study aims to examine the effect of tax planning, tunneling incentives, and foreign ownership on transfer pricing practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. Using a quantitative approach and panel data regression method, this study analyzes secondary data from the company's annual financial statements. The results of the study indicate that tax planning has a significant positive effect on the company's decision to carry out transfer pricing. Meanwhile, tunneling incentives and foreign ownership are proven to negatively affect transfer pricing, although with variations in influence that are not too large compared to other variables. This study provides an important contribution in understanding the factors that influence transfer pricing policies, which can be a reference for policy makers, company managers, and researchers in better tax management.

This study aims to analyze the effect of return on asset (ROA), current ratio (CR), and company size on the value of companies in the metal and similar industrial sub-sector listed on the Indonesia Stock Exchange during the 2021-2022 period. The research was motivated by the need to understand how financial indicators and company characteristics influence the overall market value of companies in this particular industry. The hypothesis of the study was formulated based on theoretical frameworks and previous empirical research findings. To conduct this study, a purposive sampling method was employed, which involved selecting companies based on certain predetermined criteria. A total of 58 companies from the metal and related sectors were included in the sample. Data for the study was gathered from annual financial reports and analyzed using multiple linear regression techniques to test the proposed hypotheses.The results indicate that company size does not have a significant effect on the company value, suggesting that factors such as financial performance may be more crucial in determining value than the size of the company itself. However, the study found that both return on assets (ROA) and current ratio (CR) have a significant positive impact on company value. These findings emphasize the importance of efficient asset management and liquidity in increasing a company’s market value. This study contributes to a deeper understanding of the financial factors that influence the value of companies in the metal and industrial sectors and provides insights for investors and management.

This study aims to obtain empirical evidence regarding the effect of CSR disclosure and capital structure on firm value by using firm growth as a moderating variable. The sample in this study were metal industry companies and the like listed on the IDX for the 2018-2022 period. The research sample was 17 companies with 68 observation data determined by the purposive sampling method. Data were analyzed using Moderated Regression Analysis (MRA). The results of this study indicate that CSR disclosure has a negative effect on firm value, capital structure does not affect firm value, and firm growth cannot moderate the effect of CSR and capital structure on firm value. The implication of this study is to provide benefits for all stakeholders such as internal companies and investors.

The use of chemical fertilizers in agricultural activities in Wonosobo can cause heavy metal contamination and soil damage on agricultural land. Gunturmadu Village is a village located in Wonosobo Regency with the majority of the population working as farmers. Based on observations, organic materials in the form of soybean boiled water waste in Gunturmadu Village have not been widely utilized. KPM students in Gunturmadu Village planned a socialization program for the practice of making liquid organic fertilizer from soybean boiled water waste using the batch broth fermentation method as an effort to realize a sustainable environment by preventing damage to soil nutrients, thereby increasing agricultural yields and increasing knowledge and skills in making liquid organic fertilizer. The activity was attended by 26 PKK RW members of Buaran Hamlet, Gunturmadu Village and 13 KPM students with direct counseling and practice methods. Data collection was in the form of pre-tests and post-tests. The research stages include the preparation, counseling, and evaluation stages. The results of the study showed an increase in knowledge and skills in making liquid organic fertilizer by 70.6% and a decrease in the percentage of misunderstanding by 70.96%.

Soka Wetan Village, Merdikorejo, Tempel, has great potential to improve the quality of the local economy. This potential can be explored through various natural and human resources available in the village. However, currently the village is still lagging behind in terms of development and economic development. This journal aims to examine appropriate strategies for building and developing the potential of the people of Soka Weta Village, Merdikorejo, Tempel, with the aim of improving the quality of the local economy.

Managing plastic waste, which continues to increase, is a global challenge that requires sustainable solutions. One approach that can be applied is community empowerment through making ecobricks. Ecobricks are a method of managing plastic waste by using plastic bottles as containers to fill non-organic waste, thereby producing environmentally friendly building materials. This research aims to identify the impact of community creative empowerment through an ecobrick making program in the context of reducing plastic waste in the local environment. The methods used in this research include a participatory approach through training, counseling and direct observation in the community. The research results show that community involvement in making ecobricks not only contributes to reducing the volume of plastic waste, but also increases environmental awareness and community creativity. In addition, this program has a positive impact on local economic development through the potential use of ecobricks as an alternative construction material. In conclusion, community empowerment through making ecobricks is an effective step in overcoming the problem of plastic waste while empowering communities in a sustainable manner.

Heavy metals are chemical elements that can be toxic even at low concentrations. The presence of non-essential heavy metals in the environment can contaminate soil, water, and air. The consequences of this contamination affect the living organisms in the surrounding area. For instance, heavy metals in soil and water can contaminate plants growing in the region, which may then be processed as daily food sources, potentially impacting the health of those who consume them. Heavy metals such as lead (Pb), cadmium (Cd), mercury (Hg), and arsenic (As) are non-essential heavy metals that are of primary concern due to their toxic nature. The presence of heavy metals in food can hinder the growth and development of children, making it crucial to implement educational initiatives and preventive measures to reduce heavy metal contamination in daily consumed foods. This activity involves educating people about the dangers of heavy metal contamination in food and the actions that can be taken to reduce the concentration of heavy metals in the food we consume.

This study aims to examine the relationship between the Internal Control System (SPI) and potential corruption with accountability as a mediating variable. The sample used in this study was local governments in Indonesia at the district/city level in 2020-2022 so that the sample amounted to 1,307 samples. The sample selection used purposive sampling technique and the analysis technique used was regression analysis and path analysis with SPSS 27 software. Furthermore, the sobel test was used to test the indirect effect of the independent variable on the dependent variable through the intervening variable. The results of the study provide empirical evidence that the SPIP variable has a negative effect on potential corruption. Then SPIP is also proven to have a positive and significant effect on accountability. And accountability has a negative and significant effect on potential corruption. And accountability acts as a mediating influence between SPIP on potential corruption.

One of the company's goals is to maximize the value of its shares to achieve company value. When investing in the capital market, investors also take into account the value of the company. Over the last five years, the value of companies in the food and beverage subsector experienced a significant decline from 2020 to 2023. This decline began in 2019. Many factors, including company size, profitability and leverage, influence the value of a company. The gap phenomenon supports the existence The research gap indicates the need for additional research into the variables that influence firm value. The aim of this research is to present empirical data regarding the influence of company size, profitability and leverage on manufacturing companies in the metal industry and similar industries listed on the Indonesia Stock Exchange between 2019 and 2023. All companies in the food sector and beverage subsector are listed on the Exchange. Indonesian Securities (BEI) is the research population. A purposive sampling strategy was used to select the research sample from seven observations. Multiple linear regression analysis is used in research to analyze secondary data. SPSS is a program used in research. The findings of this research show how leverage and company size affect company value. However, empirical data also shows that profitability has little effect on company value. Simultaneously, the factors Company Size, Profitability, and Leverage influence Company Value.

This study analyzes Toraja death customs using Roman Jakobson's theory of language functions. The study highlights how language functions (emotive, conative, referential, metalinguistic, phatic, and poetic) are applied in death rituals, which reflect the cultural and social values of the Toraja people. The research findings show that these death customs serve as complex communication tools, strengthen community identity, and connect the present with the past through symbolism and traditional practices.

This study aims to determine the system used by the Regional Income Agency in the collection of non-metallic mineral and rock tax in increasing the original income of the region, as well as to know the constraints in the implementation of the collection of Mineral Taxes instead of Metal and Bengkalis Regency Rocks. The type of research used in this study is qualitative with data collection techniques in the form of documentation, interviews, and literature study. The results of this study indicate that Bengkalis District Income Agency apply selfassessment system in the collection of Non-Metallic Mineral and Stone Taxes where taxpayers calculate, report and deposit / pay their own taxes to the Regional Regulatory Agency Bengkalis District. With the implementation of self assessment system in the collection of Non-Metallic Mineral and Stone Tax the taxpayers are encouraged to pay the taxes, so that each year the target of the Original Revenuerealized. From the data analysis of the target report on the realization of non-metallic mineral revenues and Bengkalis Regency's Rocks in 2014-2016 explained that the target of non-metallic mineral and mineral tax receipts every year reaches the set targets. However, revenue growth has decreased. Overall implementation of self assessment system in the collection of non-metallic mineral taxes and rocks at Bdan Revenue District Bengkalis is good, this is evidenced in the data target of realization of Non-Metallic Mineral and Stone Minerals reach the target set.

This study aims to determine whether there is an influence of the variables of inflation, interest rates, and exchange rates on stock prices in metal sub-sector companies and the like listed on the Indonesia Stock Exchange for the period 2016 - 2021. The population in this study were all metal sub-sector companies and the like as many as 16 companies, then the researchers used a sampling technique using purposive sampling method. The results of this study indicate that the probability value of the inflation variable of 0.1955 is greater than the significant value of 0.05 so that inflation has no partial effect on stock prices. The interest rate variable has no significant effect partially on stock prices where the probability value of 0.2426 is greater than the significant value of 0.05. The exchange rate variable has a partially significant effect on stock prices where the probability value of 0.0247 is smaller than the significant value of 0.05. Inflation, interest rate, and exchange rate variables together have a significant effect on stock prices where the F-statistic probability value of 0.000 is smaller than the significant value of 0.05.