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The application of social interaction in social life in society is not always harmonious. What happened is a difference in thoughts, opinions, and desires between one person and another. This difference became the origin of dispute or conflict in society. This ultimately encouraged those who started out modern-minded to develop dispute resolution mechanisms from their simplest form to what is now called the judicial system, which refers to positive law and social norms or rules. By using normative juridical research methods, namely research through a case approach, because this study aims to determine the efforts to resolve and legal consequences in the Tuban District Court Decision No. 22/Pdt.G/2022/PN.Tbn which is associated with applicable legal regulations and theories. In principle, the conciliation process can only proceed if the parties of the conflict act in good faith. The agreement reached is actually the result of mutual agreement, so that the deed of peace has the same legal force as a court decision (verdict) that is final and binding, and all legal remedies against permanently binding conciliation decisions/notices have ended.

The goal of this thesis is to increase awareness and give victims a better understanding of the causes of bullying and coping mechanisms by analysing the causes, effects, and efficacy of current anti-bullying interventions at Cendekia Harapan School in Jimbaran, Bali. To strengthen anti-bullying initiatives, it also assesses current solutions and makes culturally appropriate suggestions. Students completed open-ended surveys as part of a qualitative research design to learn more about their individual experiences, opinions, and the success of ongoing programs. To find patterns in bullying behaviours and their impacts, thematic analysis was used. The results showed that bullying is frequently caused by insecurity, a desire for power, and a need to fit in. Bullying victims often experience emotional distress, mental health conditions like anxiety and depression, and academic decline. According to the study, bullying can be influenced by the school environment. While students believe that current initiatives are effective, they also recommend additional interventions like workshops that foster empathy and greater parental involvement. These findings provide useful recommendations for improving school-based anti-bullying initiatives and corroborate theories put forth by Olweus and Adler.

The advancement of digital technology has made computer literacy and language comprehension increasingly important. Playing games has become a daily habit for young children. Scratch is an innovative and child-friendly platform. This community service program aims to introduce basic programming concepts to sixth-grade students of Bulupasar Elementary School, Kediri, using the Scratch platform. This program adopts the Direct Instruction method, also known as hands-on learning. This one-day session involved 43 students who underwent a structured process consisting of a pre-test, material delivery, hands-on practice, such as using code blocks, introducing sprites, and creating a simple game, which was explained clearly and structured. During the project implementation phase, each student successfully created a simple animation project with the theme "Catch the Apple" and then conducted practical exercises to try it out on their own with direct guidance. This community service activity was successful, according to the analysis of the pre-test and post-test results. The resources used to create the simple game showed positive results and confirmed the importance of introducing children to the digital world from an early age. Qualitative evaluations revealed positive responses from all participants. Student comments reflected high enthusiasm for learning to code, with the majority expressing a desire to continue exploring Scratch independently. Several students expressed interest in creating future projects, suggesting the program has potential for implementation in other schools to encourage early introduction to programming and help prepare them for the future in an era of ever-evolving technology.

This study aims to determine the cost of production for Sa'dan woven fabric using two cost calculation methods, namely full costing and variable costing. These methods are applied to analyze the cost differences involved in the production process. Data were collected through observation and direct interviews with the weavers. Based on the research findings, the cost of production per sheet of woven fabric using the full costing method is Rp 316,800, which includes the costs of raw materials, labor, and production overheads. In contrast, the calculation using the variable costing method results in a lower production cost, amounting to Rp 314,690. Additionally, the uncertainty in the production quantity also affects the cost incurred. The higher the production quantity, the greater the cost incurred, which impacts the setting of selling prices and the desired profit by the weaver. Therefore, it is important for the weavers to consider efficiency in production planning in order to optimize costs and maximize profits. By understanding the differences between these two methods, the weavers are expected to make more accurate pricing decisions based on the current production conditions, ensuring better business sustainability.  

This community service activity was conducted by lecturers from STIM Sukma in October 2025 at Medan Tembung District. The aim was to enhance the awareness and understanding of construction workers regarding the importance of using Personal Protective Equipment (PPE) as a preventive measure against occupational accidents. Ten construction workers participated in the socialization activity, which included interactive lectures, group discussions, and simple demonstrations on the proper use of PPE. The results indicated a positive improvement in workers’ knowledge and awareness toward PPE use, although some limitations were observed regarding tool availability and habitual work behaviors. This activity highlights the significance of an educational and humanistic approach in cultivating a culture of safety within the informal construction sector. Through follow-up programs and regular mentoring, it is hoped that changes in worker behavior will develop more consistently. Furthermore, collaboration with local stakeholders is crucial to ensure the availability of PPE and the desire for a culture of workplace safety within the community.

This Community Service activity (PKM) was carried out at the Church of Faith, Hope, and Love (IHAKA) with the aim of empowering lay members who do not have a formal theological background but have a desire to serve as Cell Group (KOMSEL) leaders. The method used is a participatory approach based on training and contextual reflection, consisting of three stages: interactive workshops, service reflection, and mentoring. The training is designed to equip participants with basic understanding of spiritual leadership, the ability to communicate the Word, as well as patterns of household worship relevant to the congregation's context. The results of the activity showed an increase in participants' confidence in leading worship, the ability to actively discuss the Word, and the formation of closer service relationships through prayer and shared meals. Post-training mentorship also strengthens participants' commitment to serving with faithfulness and humility. This activity demonstrates that service is not merely a routine activity, but a calling in life that can be carried out by lay congregants through simple yet impactful guidance. This PKM is expected to serve as an initial model for other local churches in nurturing lay ministers in a contextual and sustainable manner.

Solid Dwipantara is a micro, small, and medium enterprise engaged in the custom furniture business located in the Denpasar area. In terms of marketing, the partner has not yet optimally utilized digital technology and still relies on repeat orders, or in other words, orders that come mostly from customers who have used the partner's services before and also from direct recommendations from customers to potential new customers. For furniture design, the partner still uses manual methods by drawing designs on paper for the size and model of furniture desired by customers. This greatly affects the accuracy of the size and model after production because there may be differences between the final product and the initial design desired by the customer, so sometimes the finished product has to be redone. The partner also lacks understanding in utilizing digital technology to find and obtain the latest custom furniture models and designs that keep up with the times. The partner needs a digital marketing medium and assistance in utilizing digital technology to support the product design process

Solid Dwipantara is a micro, small, and medium enterprise engaged in the custom furniture business located in the Denpasar area. In terms of marketing, the partner has not yet optimally utilized digital technology and still relies on repeat orders, or in other words, orders that come mostly from customers who have used the partner's services before and also from direct recommendations from customers to potential new customers. For furniture design, the partner still uses manual methods by drawing designs on paper for the size and model of furniture desired by customers. This greatly affects the accuracy of the size and model after production because there may be differences between the final product and the initial design desired by the customer, so sometimes the finished product has to be redone. The partner also lacks understanding in utilizing digital technology to find and obtain the latest custom furniture models and designs that keep up with the times. The partner needs a digital marketing medium and assistance in utilizing digital technology to support the product design process

This research is motivated by the author's desire to improve student abilities and to  Educational quality refers to the level of excellence of an educational system or process in a school, measured by the institution’s ability to meet established standards in terms of input, process, output, and outcome. Therefore, this study aims to describe the forms of collaboration between subject teachers in suporting the improvement of learning quality at the UPT SPF SD Inpres Malengkeri Bertingkat I. The study employs a descriptive qualitative approach. Data were collected through observations, interviews, and document analysis, and were analyzed through the stages of deconstruction, interpretation, and reconstruction. The findings show that teacher collaboration occurs actively and continuously through meetings, routine discussions, item reviews, and informal activities such as the Teacher Working Group (TWG). The main supporting factors of collaboration include participatory school leadership, open communication, and an inclusive work culture, while the primary obstacles involve differences in opinions related to teaching strategies and student characteristics. The established collaboration has a positive impact on improving learning effectiveness, professional reflection, teacher creativity, and student learning outcomes through the transfer of best practices and structured feedback mechanisms. Thus, teacher collaboration plays a significant role in strengthening the culture of quality and enhancing learning quality in elementary schools.

One of the community service activities that can be implemented by universities is the Field Work Lecture (KKL) program. The KKL program offers many positive benefits, including the opportunity to gain direct experience related to real-world work practices. We, along with fellow Office Administration Management students, were given the opportunity to carry out the KKL in Supiori Regency, specifically in North Supiori District, Warbor Village. The selection of Warbor Village as the KKL location was based on the desire to gain practical knowledge directly about administrative activities, as well as to be able to make a real contribution to the local community. In addition, this program also aims to strengthen good relations between students and the Warbor Village community. Through this KKL, students can better understand the application of theories learned in college in the context of the real world of work, and play an active role in helping solve problems in the community, especially in the field of administration. This activity is also expected to have a positive impact on the surrounding community and increase students' understanding of the important role of administration in everyday life.

Antibiotic resistance has emerged as a significant global health challenge, prompting the exploration of alternative antimicrobial agents. This study focuses on the synthesis and antibacterial potential of plant-based nanoparticles, specifically silver nanoparticles AgNPs, synthesized using neem leaf extract Azadirachta indica. The research aims to assess the effectiveness of these green-synthesized nanoparticles against Escherichia coli E. coli), a common pathogen responsible for numerous infections, including those resistant to conventional antibiotics. The synthesis of AgNPs was performed using neem leaf extract as a reducing and stabilizing agent, following a green synthesis approach that is environmentally friendly and avoids harmful chemicals. The synthesized nanoparticles were characterized using UV-Vis spectroscopy, Transmission Electron Microscopy TEM, and X-ray Diffraction XRD, ensuring the particles’ size, shape, and crystalline structure were in the desired range. Antibacterial activity was assessed using the agar diffusion method, comparing the inhibition zones formed by the nanoparticles with those of traditional antibiotics. The findings revealed that the silver nanoparticles displayed significant antibacterial activity against E. coli, with inhibition zones comparable to conventional antibiotics, indicating their potential as an effective alternative in combating antibiotic-resistant bacteria. Moreover, these nanoparticles exhibited high stability and biocompatibility, making them a promising candidate for further biomedical applications. The results suggest that neem-based AgNPs could serve as an eco-friendly solution for addressing antibiotic resistance. Future research is recommended to explore the broad-spectrum activity of these nanoparticles against other bacterial pathogens and to assess their safety and efficacy in clinical settings.

The determination of the Cost of Goods Sold (COGS) is a crucial element for micro, small, and medium enterprises (MSMEs), especially in setting competitive prices and achieving the desired profits. However, many MSMEs still face challenges in understanding and applying the appropriate COGS determination methods. This training aims to enhance the capacity of MSMEs in calculating COGS using the Full Costing method through training and mentoring programs. The methodology used includes delivering material, calculation simulations, and evaluating the application of the Full Costing method. The research results indicate an improvement in participants' understanding of cost components as well as their ability to calculate COGS in a more structured and accurate manner. This program has made a positive contribution to the financial management of MSMEs and is expected to serve as a model for capacity development for small business owners in the future.

The Community Service Program (KKN) is the answer for students to face these challenges. Elementary school students' awareness of saving is still relatively low. Many students prefer to spend their pocket money on momentary desires rather than saving it. This condition indicates that financial literacy in children is still limited. The main objective of this socialization activity is carried out with an approach that is appropriate to the age of elementary school children, for example, such as games, simulations, or simple counseling. By using such methods, students not only understand the concept of saving, but also have a desire to do it. In addition, this socialization activity instills an attitude of independence and discipline. The socialization program was held as an effort to provide insight and instill awareness to students of Elementary School 014662, Gunung Melayu Plantation Village, Rahuning District, Asahan Regency, and was attended by students in grades 4, 5, and 6 regarding the benefits of saving. To facilitate student understanding, the team demonstrated the practice of saving by using piggy banks and money as concrete examples. After students received material on the importance of saving, the activity continued with a quiz session to increase enthusiasm and test their understanding of the newly presented material. The socialization of the love of saving program, carried out through the Community Service Program (KKN), has proven to be effective in fostering understanding and awareness among elementary school students about the importance of saving from an early age.

Penelitian ini bertujuan untuk menganalisis strategi promosi yang diterapkan oleh Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (DPMPTSP) Provinsi Jawa Tengah dalam meningkatkan kepeminatan investasi. Pendekatan yang digunakan adalah kualitatif deskriptif dengan metode studi kasus, menggunakan teknik wawancara mendalam, observasi, dokumentasi, serta analisis data model Miles & Huberman. Untuk memperkuat temuan, digunakan kombinasi analisis SWOT dan model AIDA (Attention, Interest, Desire, Action). Hasil penelitian menunjukkan bahwa strategi promosi DPMPTSP berada dalam posisi strategi agresif (kuadran I SWOT) dengan pendekatan pertumbuhan selektif. Meskipun telah memanfaatkan media digital, infrastruktur, dan kemitraan strategis, terdapat sejumlah kelemahan seperti keterbatasan data lahan, rendahnya visualisasi konten promosi, serta kurangnya evaluasi efektivitas media. Penelitian ini merekomendasikan penguatan sistem informasi promosi berbasis data real-time, pengembangan konten multibahasa, serta sinergi lintas lembaga untuk meningkatkan daya saing investasi Jawa Tengah.

High turnover intention has become a critical issue in the broadcasting industry, especially in divisions that operate under fast-paced tasks and high levels of pressure. This study aims to analyze the influence of career development and job satisfaction on employees’ intention to leave the organization. Career development is measured through indicators such as promotion opportunities, work experience, and training, while job satisfaction is assessed through compensation, work environment, and recognition. A quantitative research design was applied, utilizing Partial Least Square (PLS) to analyze data obtained from a survey of employees working in a broadcasting company in Surabaya. The findings demonstrate that both career development and job satisfaction have a significant negative relationship with turnover intention, meaning that improvements in these variables can effectively reduce employees’ desire to quit. Among the career development indicators, work experience was found to be the most dominant factor influencing employee retention. On the other hand, recognition emerged as the most influential dimension of job satisfaction, showing that appreciation from the organization plays a crucial role in maintaining employee commitment. Overall, this study highlights the importance for broadcasting companies to implement effective career development strategies and enhance job satisfaction in order to minimize turnover intention and sustain organizational stability.

This study focuses on examining the relationship between tax planning, deferred tax assets, and deferred tax liabilities on earnings management. The research method used is quantitative with a descriptive approach. The population of the study consists of manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange during the period 2022–2023. The sample comprises 47 company financial statements obtained through purposive sampling, with secondary data as the main source. Data analysis was conducted using multiple linear regression to determine the relationship between the variables under study: tax planning, deferred tax assets, deferred tax liabilities, and earnings management. The results indicate that tax planning and deferred tax liabilities significantly affect earnings management. This suggests that companies can use tax planning strategies to influence reported earnings and manage deferred tax liabilities to achieve desired managerial objectives, such as optimizing tax payments or adjusting earnings levels. However, deferred tax assets do not show a significant impact on earnings management, which may be due to other factors not observed in this study, such as internal company policies or different approaches to managing tax assets. Simultaneously, the findings confirm that all three variables have an impact on earnings management, contributing 10.3%. The remaining 89.7% of the impact comes from other factors not covered in the scope of this research, such as macroeconomic factors, government policies, or even the varying accounting practices of different companies. These findings provide valuable insights into how tax management influences earnings management and open opportunities for further research to better understand other variables that may affect corporate earnings management practices.

This study investigates KIDI IoT, an educational service by PT Telkom Indonesia designed to bridge the skills gap between Vocational High School (SMK) graduates and the demands of the Industry 4.0 workforce. The primary objective was to assess the extent to which the KIDI IoT service fulfilled the requirements of educators and learners to substantiate its value proposition. A qualitative, exploratory methodology was employed utilizing in-depth interviews and the Value Proposition Canvas (VPC) framework for analysis. The outcomes demonstrate how effectively the program's project-based, experiential approach increases user motivation and offers a practical, industry-relevant learning environment. The service successfully generates the desired customer benefits. A major customer pain point that the current model ignores is that participants often expressed that the two-day offline training period was insufficient to help them master the material or build their confidence for working independently. This led to a significant misalignment. The KIDI IoT value proposition is fundamentally strong and well-regarded; however, the study concludes that its implementation necessitates improvement, particularly through the provision of more specialized teacher training and an extended training duration, to ensure sustained impact and skill acquisition.

The use of credit by the public is generally driven by the need and desire to meet certain requirements that cannot be fulfilled with cash. Credit makes it easier for people to meet their various needs, especially for those who do not have enough funds at the time. However, in practice, there are often obstacles such as payment delays, breaches of agreed-upon deadlines, and discrepancies in the recording of installment payments. These issues can create problems for both the creditor and the debtor. This study aims to examine the use of the credit concept by the community and analyze how credit helps fulfill the needs of the community. The study uses a qualitative method with a descriptive research approach. Data collection was done through observation, interviews, and document gathering. The collected data were then analyzed by presenting the data and drawing conclusions. The results of the study show that the use of the credit concept by the community in Rantau Panjang Estate to meet their needs has fulfilled the conditions of a muamalah agreement in accordance with the principles of buying and selling. First, the people involved in the transaction, namely the seller and the buyer, must meet the requirements of being rational, consenting freely, and agreeing mutually. Second, the agreement between the seller and the buyer must include the price and the payment period that both parties have agreed upon. Third, the object or goods being sold must have utility and be clearly defined in terms of its nature, size, and type. Fourth, the price must be clear, with the credit price being higher than the cash price. Additionally, the use of credit by the community in Rantau Panjang Estate has also applied the principles of the Islamic market mechanism, such as Ar-Ridha (mutual consent), healthy competition, honesty, transparency, and justice. This indicates that the credit transactions conducted are in accordance with the rules of Islam and can serve as a fair model for all parties involved.

The purpose of this Community Service activity is to assist teachers in developing reading teaching materials based on Micro Reading Skills, which serve as the foundation for improving reading skills and addressing challenges related to reading English texts. This initiative was carried out using a mentoring approach, which included presentations, hands-on practices, and demonstrations to engage teachers effectively. The methodology employed to assess the progress involved qualitative data analysis, which was based on direct observation of changes in teachers' abilities to apply the micro reading skills taught during the mentoring sessions. The activity focused on key components of micro reading skills, such as vocabulary acquisition, sentence comprehension, cohesive devices, theme-rheme relationships, and thematic progression patterns, which are essential to overcoming reading challenges. Teachers were equipped with strategies to decode complex texts and improve reading comprehension through the identification of these components. One of the significant outcomes of this program was the noticeable increase in teachers' understanding of how to implement these micro reading skills to address the difficulties students face while reading English texts. The participants' enthusiasm and active involvement during the mentoring sessions were inspiring, and the teachers expressed a strong desire to deepen their knowledge and continue developing specialized teaching materials focused on reading skills. This community service activity has not only provided immediate knowledge to the teachers but also sparked a lasting interest in refining their instructional approaches. Furthermore, the enhanced capabilities of the teachers will contribute to better student outcomes in reading comprehension, making this community service initiative an invaluable investment in both the professional development of teachers and the academic success of students.

Personal financial management is an essential skill that needs to be instilled from adolescence to foster healthy and responsible financial behavior. Teenagers are often faced with situations where they must make decisions regarding money, but a lack of understanding and education about finances often leads to consumptive behavior, wastefulness, and a lack of ability to save. However, poor financial habits developed early on can carry over into adulthood and impact a person's future financial situation. Through a Community Service activity conducted by lecturers from the Faculty of Economics and Business, Wijaya Kusuma University, Surabaya (FEB UWKS) at SMA Negeri 2 Mojokerto, students were provided with education on accounting-based personal financial management. The material presented covered basic accounting principles, the importance of recording income and expenses, and how to prepare a personal financial budget. The activity methods included counseling, financial recording simulations, budget preparation, and interactive discussions, designed to encourage active participation and practical understanding. The results of the activity showed that students experienced a significant increase in understanding of the importance of financial literacy. They were also able to prepare a simple budget based on needs and priorities using a basic accounting approach. Thus, this activity is expected to make a real contribution to shaping the character, responsibility, and financial independence of the younger generation. Furthermore, similar activities can be extended to other schools to raise financial literacy awareness among students more broadly and sustainably. Furthermore, the involvement of teachers and school administrators in supporting this financial literacy program is also a crucial factor in maintaining students' desire to understand. With synergy between academics, schools, and students, financial education can become an integral part of the learning process, focusing not only on theory but also on practical application in everyday life.