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Growing life expectancy continues to shift global demographic patterns and significantly increase the proportion of older adults, thereby creating an urgent need for innovative programs that promote wellbeing, maintain functional capacity, and encourage meaningful social participation. This community service initiative aimed to strengthen both motor and cognitive function among older adults through structured and interactive board game activities designed to stimulate thinking, coordination, and social interaction. The program employed a mixed descriptive approach, utilizing interviews, direct observation, and brief assessments conducted before and after the intervention period. Cognitive status was measured using the Mini Mental State Examination (MMSE), while muscle strength was assessed through Manual Muscle Testing (MMT) to capture changes in physical performance. Quantitative analysis revealed no statistically significant differences between pre-test and post-test scores (p > 0.05). Nevertheless, qualitative findings demonstrated meaningful positive changes, including increased motivation, more active participation, improved emotional responsiveness, enhanced social interaction, and greater awareness of brain–body coordination among participants. These findings indicate that although short-term measurable changes were limited, board game–based activities can provide valuable psychosocial benefits. When implemented repeatedly and consistently as part of routine programs, such activities may contribute to maintaining cognitive engagement, supporting emotional wellbeing, and fostering a more active and participatory lifestyle among older adults.

This study examines the effectiveness of interactive digital platforms in improving student academic outcomes. The integration of digital platforms in education is becoming increasingly important, but challenges arise regarding educators' adaptation of technology. This study analyzes the effectiveness of platforms such as Kahoot and Padlet through a systematic literature review. The study identifies gaps in previous research that focused more on platform features than on learning outcomes and educator adaptation. Using a systematic literature review of 45 peer-reviewed articles (2019-2024), this study explores the relationship between platform interactivity, educator technology proficiency, and measurable academic improvement. Data analysis uses thematic coding to identify patterns in successful digital learning implementation. The results show that interactive platforms can improve academic performance by 15-25% if educators have adequate technological skills, but success rates decline without proper training. This study proposes a comprehensive framework that integrates platform effectiveness metrics with educator development strategies. Recommendations include structured technology training programs and standardized assessment protocols to measure the effectiveness of digital learning.

This study aims to analyze the impact of business combinations through acquisition on the financial performance of PT Sarana Menara Nusantara Tbk. The research employs a descriptive quantitative approach, focusing on the acquiring firm in the Indonesian telecommunications infrastructure sector. The data used are secondary data obtained from the company’s annual financial statements for the period 2019–2023, sourced from the Indonesia Stock Exchange and the company’s official website. Financial performance is analyzed using Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Debt to Equity Ratio (DER) by comparing the periods before, during, and after the acquisition conducted in 2021. The results indicate that the acquisition exerted short-term pressure on asset efficiency and profitability, as reflected by the decline in ROA and NPM in the year of acquisition. However, in the post-acquisition period, the company demonstrated an improvement in operational performance, particularly in Net Profit Margin, suggesting that the economic benefits of the business combination gradually materialized. Meanwhile, fluctuations in ROE and DER reflect adjustments in the capital structure following the acquisition. These findings suggest that the success of an acquisition cannot be evaluated solely based on short-term financial performance but requires continuous assessment to capture its medium- and long-term effects. This study provides practical implications for management in formulating post-acquisition integration strategies and contributes empirically to the accounting and finance literature on business combinations in Indonesia.

The plastic recycling industry generates wastewater that poses a potential threat to aquatic environments if not managed optimally. Performance evaluation of Wastewater Treatment Plants (WWTP) is typically conducted partially by comparing outlet parameters against effluent standards, often failing to depict water quality conditions holistically. Therefore, this study employs the Water Quality Index (WQI) approach using the Canadian Council of Ministers of the Environment (CCME) method to evaluate the performance of PT X's WWTP in East Java. This research utilized secondary data from inlet and outlet wastewater quality tests over 23 months (January 2024–November 2025), covering 10 parameters. Analysis was conducted by calculating removal efficiency and determining factors F1 (scope), F2 (frequency), and F3 (amplitude) as the basis for the WQI-CCME calculation. The results indicate that the WWTP achieved high efficiency (>80%) in reducing dominant parameters such as TSS, TDS, BOD, and COD. However, violations of effluent standards were still observed in certain parameters. The obtained WQI-CCME value was 69,30, categorized as "Fair" with a moderate level of violation. These findings demonstrate that although the WWTP meets regulatory standards, the WQI-CCME approach provides a more comprehensive assessment of performance. Optimization of advanced treatment units is recommended to improve effluent quality and sustainable WWTP performance.                                                                   

This study aims to improve the kinesthetic intelligence and physical fitness of students with hearing impairments through rhythmic gymnastics lessons in Physical Education, Sports, and Health (PJOK) at SLB Muhammadiyah Kelayu, East Lombok Regency. The research employed a collaborative classroom action research (CAR) approach involving both the researcher and the PJOK teacher. The action was conducted in two cycles, each comprising planning, implementation, observation, and reflection stages. The research subjects consisted of eight students with hearing impairments, including four females and four males. Data were collected through documentation, observation, and performance assessments using developed kinesthetic intelligence and physical fitness instruments, and then analyzed descriptively using quantitative methods. The results indicate that after the rhythmic gymnastics intervention, kinesthetic intelligence improved, with 75% of students reaching the expected development level by the end of Cycle II. Physical fitness also showed significant improvement across five main components: endurance increased to 68.7%, muscle strength and endurance to 65.6%, agility to 68.7%, flexibility to 65.6%, and balance to 71.8%. Rhythmic gymnastics proved to be an effective approach to support inclusivity while enhancing the kinesthetic intelligence and physical fitness of students with hearing impairments.

The National Student Arts Festival and Competition (FLS3N) is an event aimed at developing students’ talents and achievements in the arts, including solo vocal competitions. The assessment process in this category involves multiple criteria, which may lead to subjectivity in decision-making. This study aims to design and develop a web-based Decision Support System (DSS) for selecting non-academic students in the FLS3N solo vocal category using the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) method. The assessment criteria are based on the 2025 FLS3N Technical Guidelines, consisting of voice quality, vocal technique, expression, and performance. The TOPSIS method is applied to generate alternative rankings based on the highest preference value. The system is developed using a web-based software development approach and tested using participant data from both male and female categories. The results indicate that the system can provide objective and consistent ranking recommendations, thereby assisting schools in selecting the best students to represent them in the FLS3N competition.

The COVID-19 pandemic significantly affected the financial performance of PT Kereta Api Indonesia (Persero), as reflected in the shift from profit in 2020 to a substantial pre-tax loss in 2021. This change had direct implications for the company’s tax components, particularly current tax and deferred tax, in accordance with PSAK 46 on Income Taxes. This study aims to analyze the changes in current tax and deferred tax between the two reporting periods and to examine the role of deferred tax benefits in reducing the company’s net loss. The research employs a quantitative descriptive approach with a comparative analysis method using secondary data from the company’s interim consolidated financial statements. The findings indicate that in 2021 the company recognized a deferred tax benefit that converted total income tax into a net tax benefit, thereby reducing the company’s net loss by approximately 15.8 percent. These results demonstrate that deferred tax does not merely arise from temporary differences but can function as an instrument of loss mitigation during periods of financial distress. The implications of this study highlight the importance of accurate application of PSAK 46, especially in times of economic downturn, and emphasize the need for realistic assessments of future taxable profits to ensure the reliability of deferred tax asset recognition.

Magnetic resonance imaging (MRI) provides rich anatomical contrast for brain tumor assessment, yet routine interpretation remains time-intensive and demands high precision. This work develops a pipeline for four-class brain MRI image classification (glioma, meningioma, pituitary tumor, and no tumor) by combining automated brain-region cropping, data augmentation, and transfer learning with EfficientNetB1. Experimental results demonstrate exceptional performance, achieving an overall accuracy of 0.99 (99%) on the test set. Specifically, the model reached an F1-score of 1.00 for the no tumor class, 0.99 for pituitary, and 0.98 for both glioma and meningioma classes. Beyond reporting numerical performance, the study utilizes Grad-CAM heatmaps to verify that predictions rely on clinically plausible regions rather than spurious background cues. These results indicate that an efficiency-oriented backbone, paired with systematic preprocessing, can achieve reliable and interpretable performance for brain tumor classification tasks.

This study analyzes creditworthiness assessment and predicts non-performing loan (NPL) risk using the Naïve Bayes algorithm at BPR Ukabima Lestari, Jambi Branch. A quantitative data mining approach with probabilistic classification is applied. The dataset includes borrower attributes such as age, occupation, income, loan amount, tenor, collateral, and repayment history. Research stages comprise data preprocessing, model development, and performance evaluation using accuracy, precision, recall, and F1-score implemented in RapidMiner. The results indicate that the Naïve Bayes model achieves 99.58% accuracy, demonstrating strong capability to predict potential problem loans accurately and efficiently, supporting data-driven credit decisions and strengthening credit risk management in microbanking institutions.

SMP Negeri 5 Merlung is a public junior high school in Merlung Subdistrict that has utilized the DAPODIK system for online data processing management, enabling efficient sending and receiving of information to the government. This research analyzes IT governance on the DAPODIK system using the COBIT 5 framework, specifically the MEA01 domain (Monitor, Evaluate and Assess Performance and Conformance), which focuses on monitoring and evaluating performance and conformance. The research background is based on the need to maximize the utilization of the system at the school level. The main objectives are to determine the current and expected capability levels, as well as to provide improvement recommendations to achieve higher process maturity. The research method applies Assessment Process Activities, covering observation, interviews, identification of findings, gap analysis, and recommendations. The results show that the current capability level is at level 3 (established process), while the expected capability level is directed toward level 4 (predictable process). The implications of these findings provide practical recommendations such as routine monitoring enhancements, staff training, and integration of automation tools to bridge the capability gap, thereby improving the effectiveness of IT governance at SMP Negeri 5 Merlung sustainably.

Jambi Province is one of the largest natural rubber producing regions in Indonesia; however, rubber factories under GAPKINDO Jambi still face productivity issues, particularly the gap between production capacity and actual output, and productivity assessment that is still conducted manually by GAPKINDO Jambi. This study employs Decision Tree, Random Forest, KNN, and SVM algorithms within a structured pipeline involving preprocessing, feature selection, standardization, data balancing using SMOTE, and hyperparameter tuning. The proposed solution applies productivity level classification both individually and through paired combinations (ensemble voting). The results show that the Decision Tree + Random Forest model achieves the best performance with an accuracy of 0.84 and an F1-score of 0.83, confirming the effectiveness of ensemble methods in supporting productivity improvement decisions.

This study aims to analyze the application of accounting according to PSAK 65 concerning consolidated financial statements to assess the company's financial performance at PT Warung Begok Indonesia. The object of this study is a company in the field of processed livestock manufacturing for the period 2023-2024. The data in this study are primary data sourced from the annual financial reports of the head office and branches. The total sample in this study was 3 company financial reports. Data collection techniques used interviews and documentation. The hypothesis in this study was tested using descriptive analysis techniques. Based on the data analysis carried out in this study, it shows that the financial statements before and after consolidation have an effect on the assessment of the company's financial performance. This study contributes to increasing knowledge and understanding of the head office and branch consolidated reports according to PSAK 65, and can assess the company's financial performance. Although the consolidated report has been carried out, it is hoped that the company will continue to apply controls and policies in its implementation, because this can affect the assessment of the company's financial performance so that it will be useful in decision making.

Manual quality assessment of Platelet Concentrate (TC) is highly subjective and inconsistent, necessitating an objective, automated classification system. This study aims to develop a computationally efficient, low-cost model for TC quality classification using Histogram Features extracted from grayscale images combined with the K-Nearest Neighbor (KNN) algorithm. The methodology employed critical preprocessing steps, including StandardScaler for normalization and SMOTE for balancing the training data, followed by optimization across K=1 to K=30. The optimal model achieved a maximum accuracy of 69.23% at K=6, with an F1-Score of 71.43%, confirming robust performance on the imbalanced testing set. The results validate the effectiveness of the Histogram-KNN approach as a consistent and reliable decision support system for rapid TC quality screening in resource-limited settings.

This study aims to implement and evaluate the effectiveness of a learning module designed for X grade students (Phase E) at SMAN 4 Palangkaraya, focusing on the Christian values of love, justice, and tolerance within the framework of the Merdeka Curriculum. The implementation involved classroom teaching using lectures, group discussions, and quizzes to foster active and meaningful learning experiences. The objectives included ensuring students' understanding of the core values, developing their ability to articulate these values, and achieving a minimum score on quizzes. The methodology included direct teaching, observation of student responses and engagement, and evaluation of learning outcomes through cognitive and affective assessments. Findings revealed that 90% of students actively participated in discussions, and all groups engaged in answering quiz questions. The use of rewards notably enhanced student enthusiasm and participation. Despite the overall success, some students did not achieve the highest performance level. The implications suggest that integrating technology into the learning process and thorough preparation of teaching materials are crucial for enhancing student outcomes. This study contributes to the understanding of how Christian values can be effectively integrated into the curriculum to promote holistic student development, aligning with the Pancasila Student Profile, which emphasizes faith, moral integrity, global diversity, and collaboration.                                                                     

This study aims to analyze and evaluate the health level of PT Bank Mega Tbk during the 2016–2023 period using the Risk-Based Bank Rating (RGEC) method. This research employs a quantitative descriptive approach with an evaluative design. The data used are secondary data obtained from audited annual financial statements published by PT Bank Mega Tbk and the Indonesia Stock Exchange. The analytical method refers to regulatory provisions by Bank Indonesia and the Financial Services Authority, covering four assessment factors: Risk Profile (measured by Non-Performing Loan and Loan to Deposit Ratio), Good Corporate Governance (based on self-assessment reports), Earnings (measured by Return on Assets, Return on Equity, BOPO, and Net Interest Margin), and Capital (measured by Capital Adequacy Ratio). Each indicator is assessed according to regulatory criteria and integrated to determine the Composite Rating (PK). The results show that PT Bank Mega Tbk consistently achieved Composite Rating 1 (PK-1), categorized as “Very Healthy,” throughout the observation period. The Risk Profile, Capital, and most Earnings indicators demonstrate strong and stable performance, while Good Corporate Governance remains consistently in the “Healthy” category. However, the Return on Equity indicator shows relatively lower performance compared to other profitability ratios, indicating the need for more optimal utilization of equity. Overall, the findings confirm the bank’s strong financial resilience while highlighting managerial implications related to capital efficiency.

This research examines the implementation of green building principles in the design of the Multipurpose Building at SMP–SMA Islam Hidayatullah Semarang, focusing on energy-efficient strategies and spatial comfort based on the GREENSHIP GBCI certification criteria. The study employs a qualitative descriptive method through interviews with the architect, analysis of architectural drawings, interpretation of interior design visualizations produced by Falana Studio, and literature review on sustainable building design. The findings indicate that the building consistently applies passive design strategies, including the optimization of natural lighting through large openings and a central void, the application of cross-ventilation on each floor, and the integration of façade vegetation that reduces surface temperature and improves microclimate performance. Material selection such as GRC panels, HPL, and modular plywood supports long-term durability, while the interior design demonstrates strong visual comfort and ergonomic quality through indirect lighting, neutral color schemes, and activity-based furniture layout. According to the GREENSHIP assessment categories, the building fulfills Energy Efficiency and Conservation (EEC), Indoor Health and Comfort (IHC), Material Resources and Cycle (MRC), and Appropriate Site Development (ASD) criteria. In conclusion, the Multipurpose Building successfully integrates green building principles as an effective approach to energy efficiency and the enhancement of the educational environment.

This classroom action research investigates efforts to enhance sixth-grade students’ ability to work together in Natural and Social Sciences (IPAS) learning at UPT SDN Unjuruiya No. 45 Selayar Islands by implementing the Team Pair Solo cooperative learning model. The study was conducted to address students’ low collaboration skills and limited positive learning attitudes, which impeded the achievement of optimal learning outcomes. Through two learning cycles consisting of sequential group (team), pair, and individual (solo) activities, the research aimed to improve students’ cooperative abilities and attitudes toward IPAS learning. Data were collected through observation, field notes, and learning attitude assessments, then analyzed descriptively to determine changes in performance. The findings indicated a significant improvement in students’ cooperative skills, as reflected in the increase in the average percentage of collaboration indicators from 69% in Cycle I to 92% in Cycle II, covering aspects of participation, communication, responsibility, tolerance, and emerging leadership. Furthermore, students’ learning attitudes also improved, with mastery increasing from 45% in the initial condition to 100% in Cycle II, and an average score of 87 surpassing the minimum completeness criterion (KKTP) of 70. These results demonstrate that the Team Pair Solo model effectively fosters collaboration while strengthening students’ discipline, responsibility, and enthusiasm in learning. Thus, the model is proven to be a relevant strategy for enhancing cooperative skills and positive learning attitudes in IPAS instruction at the elementary level.

This study aims to examine the implementation of audit procedures on accounts payable at PT XYZ by KAP Ramli & Rekan, with a focus on compliance with Auditing Standards and effectiveness in detecting material misstatements. Accounts payable are a key component of financial statements representing the company’s obligations to suppliers, requiring accurate presentation for assessing liquidity and capital structure. The study applies a descriptive qualitative method, collecting primary data through interviews with audit staff at KAP Ramli & Rekan and secondary data from relevant literature. The findings show that the audit procedures comply with professional standards, covering comprehensive stages including engagement acceptance, audit planning, risk and materiality assessment, and substantive testing. The planning process incorporates the COSO framework for evaluating internal control, establishes audit objectives based on the five management assertions, and utilizes ATLAS software and Microsoft Excel. KAP Ramli & Rekan apply control testing and substantive procedures, including external confirmations, inspection of supporting documents, review of aging payables, and subsequent payment testing. Risk assessment indicates low inherent and control risks, while detection risk is mitigated through substantive procedures. Overall Materiality is set at 60% of revenue and profit before tax, Performance Materiality at 3% of Overall Materiality, and Threshold Materiality at 3% of Performance Materiality. The study concludes that the audit procedures implemented by KAP Ramli & Rekan align with applicable Auditing Standards and are effective in addressing audit risks related to accounts payable. The implications highlight the importance of enhancing audit quality practices, particularly the effectiveness of planning and internal control evaluation in accounts payable audits.

This community service activity aims to strengthen teachers' capacity to manage deep learning through the utilization of artificial intelligence (AI) in elementary school classrooms. The rapid development of AI technology provides opportunities for teachers to design more personalized learning, conduct assessments efficiently, and make data-driven learning decisions. The program is implemented in three stages: preparation, execution, and evaluation. The preparation stage includes the development of training modules and mapping relevant AI applications to support deep learning. The execution stage consists of workshops, hands-on practice using AI applications, and collaborative development of teaching materials by teachers. Evaluation is conducted through reflective assessments, task performance evaluations, and follow-up interviews. The results of the activity show significant improvements in teachers' understanding of AI-based deep learning management, including the ability to use AI for lesson planning, formative assessment, and analyzing students' learning progress. Teachers also reported increased confidence in integrating AI into teaching activities and recognized the benefits of AI in promoting students' higher-order thinking skills. This program demonstrates that strengthening teachers' competencies in utilizing AI can enhance the quality of deep learning management in elementary schools.

This study examines the effectiveness of digital storytelling in enhancing the speaking skills of secondary EFL learners. The research responds to persistent challenges in speaking instruction, particularly students’ limited fluency, low confidence, and insufficient exposure to meaningful communicative tasks. Using a mixed methods design, the study involved an eight week intervention in which students created scripted digital stories through narration, multimedia editing, and collaborative production. Quantitative data were collected through pre-test and post-test assessments measuring fluency, pronunciation, vocabulary, and coherence, while qualitative data were obtained through observations, interviews, and student reflections. The findings reveal substantial improvements in speaking performance, especially in fluency and coherence, accompanied by increased engagement, reduced speaking anxiety, and heightened self awareness during the storytelling process. These results highlight that digital storytelling provides repeated oral practice and authentic communicative opportunities that support learners’ linguistic and affective development. The study offers implications for English teachers and curriculum designers by demonstrating that technology supported narrative tasks can be integrated into regular instruction to foster more interactive, creative, and student centered speaking learning environments.