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Delays in reporting accountability result in inefficient absorption of funds and budgets. Therefore, a study was conducted to investigate the causes of these delays in accountability reports. Based on interviews with two staff members closely involved with the accountability reports, the main causes of the delays were identified: lack of knowledge about the regulations for preparing financial accountability reports and the influence of delays in report preparation. The communication for monitoring the reports is done via mobile phones, indicating that the monitoring and control processes are still manual. This research uses the Assure Model development method, starting with data analysis of the current conditions at the Indonesian Naval Academy, followed by setting standards and objectives to determine whether financial absorption optimization has been achieved. The next step involves modifying the system in use and determining the necessary application for optimization, which is then tested and re-evaluated. The review of this method concludes that an integrated information system based on an ERP-SAP (Enterprise Resource Planning-System Application And Product) application is needed. This system would eliminate the time gap between report submission and accountability review, thus improving budget absorption with an application-based monitoring concept.

This seminar entitled “The Important Role of Facebook Ads as a Marketing Strategy for MA Darul Arqam Students”, was attended by 32 participants consisting of XII social studies students. The purpose of the seminar was to increase students' understanding of the use of Facebook Ads as an effective marketing tool in business. Problems faced by students include a lack of knowledge about digital marketing and limited access to information regarding marketing strategies. Many students do not understand how to optimally use social media such as Facebook Ads for promotion. The benefits of this seminar include an increased understanding of students in managing digital ads and an understanding of market segmentation. By utilizing Facebook Ads, students are expected to implement modern and efficient marketing strategies, increasing competitiveness in the business world. In addition, the knowledge gained can be used to promote their school products or independent businesses in the future, making them better prepared to face challenges in the digital era.

Mastery of technology positively impacts the competitiveness of MSMEs, but there are still MSMEs who do not master technology. This community service activity aims to provide Canva training to optimize digital marketing for MSMEs. 25 MSMEs attended the training. The training consisted of four sessions @ 45 minutes. The training method was in the form of lectures, questions and answers and practice. Participants were measured for their knowledge and skills regarding promotion, marketing communications, and the Canva application before and after training. The level of knowledge and skills was then analyzed using Mann-Whitney U. The study results showed that Canva training for MSMEs succeeded in increasing the knowledge and skills of participants using the application to design attractive promotional media. MSMEs need to apply the ability to use Canva to optimize digital marketing so that their products have competitive competitiveness.

This community service program aims to equip students with knowledge and skills relevant to facing the challenges of the digital workforce. The activity was attended by 40 students, with materials covering four main topics: Understanding the Digital Era Workforce, Key Soft Skills for the Digital Era, Building Competencies for the Digital Workforce, and Preparing for Career Success. In addition, participants were guided in creating an individual Action Plan to prepare themselves for career success in the future. The methods used in this program included material presentations, interactive discussions, and the development of personal action plans, aiming to enhance both technical and non-technical skills needed in the digital workforce. Evaluation results show that 75% of students rated the material as excellent, 20% as good, and 5% found it somewhat beneficial. This indicates the program’s success in providing significant value to participants. This program is expected to enhance students' readiness to enter the increasingly digital and technology-driven job market, while providing valuable insights for planning and developing their careers. Moving forward, this activity can serve as a model for developing more effective community service programs that align with the needs of the modern workforce.

This study examinesthe factors influencing tax compliance among Generation Z in Solo Raya, Indonesia, with a particular focus on the challenges of low compliance within the informal sector. Employing a quantitative approach, data were gathered through closed questionnaires distributed to 135 respondents and analyzed using Structural Equation Modeling -Partial Least Squares(SEM-PLS) via SmartPLS 3. The results revealthat reference groups and tax knowledge have a significant positive impacton tax compliance, whereas thedigitalization ofthe tax system and social media donot demonstratea significant effect. Thesefindings underscore the critical role of social influence and tax education in improving compliance while indicating that digitalization efforts and social media campaigns require further refinement. This research contributesto the development of effective government policies aimed at enhancing tax compliance among Generation Zthrough targeted educational initiatives and the strategic application of technology.

Excessive food intake such as carbohydrates/sugar, protein, fat, and energy can be a risk factor for the onset of DM. The purpose of this counseling is to determine the knowledge of the Elderly in Lueng Ie Village, Krueng Barona Jaya District, Aceh Besar. This type of counseling uses the method of providing leaflets, pretests, delivering materials and posttests in the form of filling out questionnaires. The results of the counseling showed that there was a significant increase in knowledge in the Elderly in Lueng Ie Village, Krueng Barona Jaya District, Aceh Besar after being given counseling on Consumption Patterns of Diabetes Mellitus Patients

This community service activity aims to integrate theory and practice through the construction of simple shelters by the academic community of the Vocational Program at Gorontalo State University. The activity is motivated by the need to improve the technical competence and social skills of building architecture students. The method used is participatory action learning, involving students and faculty members from planning to evaluation. The activities include group division, case studies at brick and block factories, construction of the lower, middle, and upper structures, and final assessment. The results showed that 70% of students mastered construction skills in accordance with simple building standards, with the final product being a functional shelter. The main challenges faced were team coordination and time management. Discussions confirmed that this model is effective in enhancing technical skills, teamwork, and understanding of sustainable construction, and is worth replicating in other vocational programs. The shelter construction also provided an opportunity to reflect on real-world applications of architectural theory, while addressing pressing community needs. Through active participation, students gained firsthand knowledge in applying design concepts and construction techniques that are crucial to the construction industry. Furthermore, the activity demonstrated the potential for developing students' abilities to apply architectural concepts that are not only relevant to academic requirements but also to practical, community-based construction needs. The project also emphasized the importance of sustainable building practices, focusing on materials and methods that minimize environmental impact. The construction of the shelter not only provided practical experience but also enriched students' knowledge in creating environmentally friendly and sustainable construction solutions.

Promotional activities via social media such as Instagram are a form of marketing communication mix that is directly related to the level of consumer exposure until consumers make the decision to buy this syar'i gamis product. The demographic diversity of consumer characteristics also greatly influences the effectiveness of promotions via social media. The aim of this research is firstly to analyze the effectiveness of promotion of Islamic gamis via Instagram, secondly to find out how big the relationship is between follower characteristics and effectiveness of promotion via Instagram of Islamic gamis products and thirdly to find out consumer responses regarding the use of promotional syar'i gamis products. 'i via social media Instagram.The results of this research are that promotions carried out via Instagram are quite good. Promotion of syar'i gamis through social media Instagram is very effective in stimulating attention, increasing respondents' knowledge of the products being marketed, generating interest in followers, generating desire and ultimately making followers buy syar'i gamis products and then recommending them to other people.

School-aged children need adequate nutrients that support children's growth and development. Children can learn, play and develop optimally which is supported by nutritious and balanced food intake (Marfuah et al., 2022). School-aged or elementary school (SD) children are easily affected by malnutrition. Several factors that cause nutritional problems in school-aged children include parents' economic difficulties and low intake of nutritious food. Apart from that, parents' lack of awareness of the importance of nutrition, irregular eating patterns, and wrong eating habits also have negative effects related to nutrition (Rahmi, 2020). Apart from that, eating disorders such as anorexia or bulimia are related to social pressure, unhealthy body image and other emotional problems. Therefore, there is a need to increase awareness about the importance of healthy eating patterns, provide access to nutritious food, strengthen nutrition education in schools, and involve parents in supporting good eating habits at home, collaboration between parents, schools and communities as well. plays a role in supporting healthy eating patterns for children (Susanti et al., 2024).  The aim of this service activity is to increase students' knowledge about the importance of optimal nutritional intake in accordance with children's nutritional needs so that it can support optimal growth and development, producing an intelligent and accomplished generation, therefore it is necessary to carry out health promotion efforts in the form of providing education and evaluation to increasing knowledge about nutrition in school-aged children so as to create a healthy, superior and achieving generation.

Leunca leaves are rich in bioactive compounds such as tannins, alkaloids, flavonoids, phenols and steroids, making it possible to use them as an antibacterial. This community service aims to empower the community by introducing and involving them in the production of herbal emulgel from Leunca leaf extract (Solanum nigrum), which had potential as a natural antibacterial agent, particularly for skin care. Leunca leaves, rich in bioactive compounds such as alkaloids and flavonoids, had antibacterial properties that can effectively treat skin infections. Through counseling and practical training, the community is taught how to process Leunca leaves into an emulgel formulation that is easy to use and has health benefits. The method of this community service was carried out through presentations, distribution of modules, and demonstrations of emulgel production to the community. Evaluation results showed an increase in community knowledge about the benefits of Leunca leaves as a natural antibacterial agent, with knowledge improving from 15% to 80% after the counseling. It is hoped that this initiative will raise awareness and promote the use of local herbal ingredients in skin care, as well as open up opportunities for herbal-based entrepreneurship that can improve the community's well-being

This study aims to analyze the influence of knowledge and motivation on accounting students' interest in choosing a career in taxation. The case study was conducted on students of the Accounting Study Program, Dua Saudara Bitung College of Business and Management and Petra Bitung College of Economics. The low interest of students in pursuing a career in taxation is often caused by a lack of knowledge about taxation and existing job opportunities. This study uses a quantitative approach with a survey method through a questionnaire. The results of this study are that Tax Knowledge (X1) has a significant and positive influence on Career Interest in Taxation (Y). This can be seen from the calculated t value of 4.157 which is greater than the t table (1.66543) and a very small significance value (0.000 0.05). Motivation (X2) has a significant and positive influence on Career Interest in Taxation (Y). The t-value for motivation is 3.059, which is greater than the t-table (1.66543), with a significance value of 0.003 0.05. It is concluded that both Tax Knowledge (X1) and Motivation (X2) have a significant influence on Career Interest in Taxation (Y) at the Bitung Dua Sudara Business and Management College and the Bitung Petra College of Economics. This shows that to increase career interest in taxation, it is important to develop knowledge and motivation related to the field. These two variables positively influence an individual's desire to pursue a career in the taxation profession.

Non-communicable diseases (NCDs) are chronic diseases, not transmitted from person to person. PTM has a long duration and generally develops slowly. Based on the results of interviews with housewives in Poto Village, information was obtained that people regularly consume vegetables, but fruit is still very rare. Side dishes include fish, tofu and tempeh and meat made in various variants. Consuming fast food such as instant noodles and fried foods is still a habit among people.  Based on the background above, educational activities related to a balanced diet need to be conveyed to the public. This service aims to increase housewives' understanding of a balanced diet as an effort to prevent NCDs in Poto Village, Moyo Hilir District. Community service activities are carried out through providing education through health instructors using power point media. To evaluate the success of outreach activities in increasing housewives' knowledge about preventing NCDs, a series of pre-test and post-test activities were carried out. The results of the service show that there is an influence of the counseling given on increasing housewives' knowledge about a balanced diet as an effort to prevent NCDs.

State-owned goods (BMN) that have been acquired must undergo proper management, which includes a series of activities such as bookkeeping, inventorying, and reporting of BMN by legal provisions. This is based on the Indonesian Minister of Finance Regulation No. 181/PMK.06/2016, Article 1, concerning the management of BMN. Optimization, in this context, refers to the goal of improving or refining existing performance to make it better than before. Therefore, the optimization of asset disposal at the AAL (Naval Academy) work unit must be implemented to ensure proper data management in Simak BMN. Over time, the value of these assets will depreciate annually, leading to the eventual disposal of BMN when they no longer hold any value or function and only incur maintenance costs compared to acquiring new BMN. At the Naval Academy, there is still a deficiency in the disposal of BMN that should have been removed from the BMN list, primarily due to insufficient coordination between work units, which results in poor reporting in the SIMAK BMN system. The researcher focuses on the Naval Academy in conducting this study within the work units in the AAL environment. This study is a qualitative descriptive research, utilizing data collection methods such as observation, interviews, and documentation. The research findings indicate that: 1) The disposal process at the Naval Academy work unit has not been carried out effectively. 2) There are still BMNs that have not been removed from the BMN list but should have been. 3) There is a lack of personnel knowledge in each work unit regarding asset disposal, disrupting the reporting process in Simak BMN.

Fast food is a top choice because it is convenient, time-saving, and can be enjoyed anytime and anywhere. In addition, it is served in a hygienic environment and is considered a prestigious and modern food, especially among young people. In Indonesia, fast food consumption is increasing, based on research from the Directorate of Public Nutrition, Ministry of Health of the Republic of Indonesia, it was recorded that in 2000, out of a total population of 210 million, around 76.7 million were overweight and more than 9.8 million were obese. This study aims to determine the level of understanding of students about the impact of fast food consumption in the DIII Midwifery Study Programme at Almarisah Madani University. The method used in this research is qualitative research with a total sample of 48 people selected using the total sampling technique. The results showed that of the 48 respondents, 43 students (89.58%) had a good level of understanding, 4 students (8.33%) had sufficient understanding, and 1 student (2.09%) had less understanding. Thus, the majority of students have good knowledge about the impact of fast food consumption.

Islamic religious education has a fundamental role in forming people who are faithful and have noble character. The concept of Islamic education is based on the values ​​of monotheism, the exemplary behavior of the Prophet Muhammad SAW, and the teachings of the Qur'an and hadith which emphasize the importance of morality in individual and social life. This study analyzes the concept and practice of Islamic religious education in building character through a qualitative approach with literature study methods, observation, and interviews. The results of the study show that Islamic education is implemented through various methods, including cognitive learning, habituation of worship, role models, and the role of family and social environment. Islamic education does not only focus on mastering religious knowledge but also on internalizing moral and ethical values ​​that shape the personality of Muslims who have noble character. Therefore, optimizing Islamic religious education is very important in facing moral challenges in the modern era.

Colostrum is the first fluid secreted by the mammary glands. The highest content in colostrum is antibodies that are ready to protect the baby when the baby is still very weak. The protein content in colostrum is higher than the protein content in mature milk. The purpose of this study was to analyze the factors of colostrum administration to postpartum mothers in Kayu Kul Village, Pegasing District, Central Aceh Regency in 2022. The method in this study is an analytical research type with a research design using cross-sectional, namely a study in which variables including risk factors and variables including effects are observed at the same time. This study uses data taken retrospectively. This research was conducted in Kayu Kul Village, Pegasing District, Central Aceh Regency in 2022. The population in this study was 35 people, then the sample was part of all the objects studied and was considered to represent the entire population (Notoatmodjo, 2015). The number of samples used was 29 people using the Accidental Sampling technique. Data collection techniques using questionnaire sheets and respondent observation sheets. Data analysis techniques using the chi-square statistical test show that the p-value shows that p = 0.005 which means Ho is accepted (p value <0.05), so it can be concluded that there is a significant relationship between the knowledge category and the provision of colostrum. Conclusion: This study means that there is a significant relationship between the factors of Knowledge, Family Support, Support, Information Sources, Parity, Role of Health Workers, Provision of Colostrum in Kayu Kul Village, Pegasing District, Central Aceh Regency in 2022.

Internship is a learning process and or work practice for students to develop themselves and increase their knowledge about the world of work. This program functions to introduce the world of work to students, as well as improve their competence in the theories that students have learned in lectures to then be applied in the world of work. This internship is carried out by students at the Surabaya Religious Court. The activities carried out include providing consultations and making lawsuits/applications at the posbakum, providing information about court procedures in the information section, further processing lawsuits/applications registered in the registration section, mediating the parties in the case in the mediation room, and finally observing the course of the trial in the courtroom including conducting trial simulations.

Providing education to the public by using bay leaves as a preparation will increase public awareness of the plants that grow in Indonesia, which are rich in health benefits, thereby increasing public enthusiasm. Bay leaves combined with white rice powder are often used as a moisturizer so they are made into a body scrub preparation that can increase moisture into the skin for better. The aim of this service is that the community is expected to provide education about bay leaves and white rice powder in Klambir V Village, Medan, Indonesia. This community service method was carried out using leaflets, modules, power points and presentations to the community. The result of this service was an increase in public knowledge of tamarind fruit as an antioxidant by 85%..

Learning technology continues to develop as time goes by. Technology is the science of tools and skills that make humans work more efficiently. The implementation of daily learning often follows technological developments in the world of education, as do teachers and lecturers. In the field of education, technology has an influence on improving the quality of education, types of educational technology, information technology and communication and learning technology have a major role in learning. The role of technology in the field of education is as an information center and doing new things to illustrate learning and determine online learning methods. With increasingly developing technology, it can also provide benefits that have both good and bad impacts. One of the developments in technology has had a good influence by increasing self-openness in terms of expanding knowledge as information for all life in the world across borders, places and times. Negative impacts include changes in behavior, morals, rules or morals of life so that they conflict with the moral rules that apply in society. Therefore, to prevent the negative impact of using technology in learning, it is necessary to supervise parents and educators who work together in carrying out teaching and supervising children in using technology. The presence and function of technology in the world of education provides the development and growth of human resources as a determinant in achieving success in education. This kind of thing is caused by human resources themselves which are still lagging behind in using this technology in training. With today's technological developments in education, there are many new innovations to support learning. In this case, one way is to provide changes in educational facilities which are increasingly increasing and developing rapidly through technology.

Mathematics is one of the main skills taught from elementary school to college, playing a role in developing critical and logical thinking patterns of students. However, many elementary school students have difficulty understanding mathematical concepts, especially spatial figures, due to the lack of supporting learning media. This study aims to explore the effectiveness of using Trimatra (three-dimensional) media in mathematics learning in elementary schools. Trimatra media, such as three-dimensional models of spatial figures, allows students to visualize and understand the characteristics and relationships between spatial figures in a concrete manner. The results of the literature study show that Trimatra media not only increases students' knowledge of mathematical concepts, but also motivates students to be actively involved in learning, increases critical thinking skills, and overall learning outcomes.