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Early Childhood Education (PAUD) is a stage of education that plays a crucial role in maximizing children's cognitive, social-emotional, motor skills, and creativity growth at their peak developmental stage. Children aged three to six learn efficiently through play, hands-on exploration, and interaction with their surroundings. The purpose of this study was to evaluate the use of loose parts media based on natural materials as a means to stimulate creativity in early childhood at PAUD Pelita Mandiri Kertek. This study adopted a descriptive qualitative approach and utilized data collection techniques such as observation, in-depth interviews with teachers, and documentation of children's work. The main focus of this study was on the use of various natural materials, such as corn cobs, twigs, pebbles, and leaves, in play and learning activities. The results showed that loose parts media using natural materials can enhance children's creativity by improving problem-solving skills, strengthening verbal skills in expressing ideas and telling stories about their work, and supporting independent learning because children are actively involved in the educational process. The open-ended nature of the materials allows children to explore and express their ideas freely, thus creating a learning atmosphere full of creativity, innovation, and fun. The implications of this research indicate that the use of loose parts media based on natural materials can be an alternative learning method that is not only effective, but also economical and easy to implement to support the development of children's creativity, independence, and thinking skills, in line with the principles of child-centered learning.

This community service program aims to enhance farmers’ literacy on independent fertilizer production and strengthen their understanding of farmers’ rights within national fertilizer governance as an effort to achieve food sovereignty. The program was implemented in Belang Village, Bungkal Sub-district, Ponorogo Regency, involving GAPOKTAN Baungan consisting of farmer groups from Tempel, Kepuh, Pakal, Kanigoro, and Klatakan hamlets. This initiative represents cross-university synergy involving lecturers from Universitas Merdeka Malang, Universitas Soerjo Ngawi, Universitas Muhammadiyah Ponorogo, and Akademi Kesejahteraan Sosial Ibu Kartini Semarang. The implementation adopted a participatory hybrid approach combining Zoom Meeting dissemination and offline field activities. Activities included literacy enhancement on independent fertilizer production, training on organic fertilizer processing, strengthening farmer group institutions, and legal literacy regarding farmers’ rights in accessing subsidized fertilizers, including RDKK mechanisms and national policies. Methods comprised participatory socialization, hands-on training, group discussions, field practice, and monitoring and evaluation. Results show improved understanding of independent fertilizer concepts, increased technical skills in organic fertilizer production, and greater awareness of farmers’ rights and obligations in the fertilizer distribution system. The program strengthened inter-university collaboration and farmer networks, supporting sustainability, farmer independence, reduced dependence on chemical fertilizers, and community-based food sovereignty.

Complications of Diabetes Mellitus often arise and without being realized have developed to cause acute and chronic complications that make it difficult for DM sufferers to maintain their condition and will affect the condition of DM sufferers that impact the quality of life of sufferers. Consuming too many carbohydrates causes insulin in the body to work extra, so that the insulin's ability to work in the body will be reduced, which can cause blood sugar to rise. Nutritional therapy can be done by replacing carbohydrate intake with tubers that are low in glucose levels, one of which is Ganyong and pharmacological therapy through herbal medicines, one of which is sentalo leaf tea which is easily obtained and inexpensive. The objectives of this community service activity are to improve the knowledge, skills and quality of service of partners in the implementation of family posyandu related to DM. The method used is empowering posyandu groups through educational activities and training. The results of this activity show an increase in knowledge and skills of partners before and after the community service activity was carried out. And an increase in visits to the posyandu after the implementation of PMT using ganyong flour as the raw material.

Daun kelor (Moringa oleifera) merupakan tanaman lokal yang kaya protein, vitamin, dan mineral, serta berpotensi mendukung pemenuhan gizi anak apabila diolah dalam bentuk yang lebih diterima. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberdayakan masyarakat melalui inovasi pemanfaatan daun kelor (Moringa oleifera) berbasis data empiris masyarakat sebagai permen pendukung gizi anak. Kegiatan dilaksanakan di Desa Tinelo, Kabupaten Bone Bolango, Provinsi Gorontalo, dengan sasaran ibu yang memiliki anak usia 5–12 tahun. Tahap awal dilakukan pengumpulan data empiris melalui wawancara semi-terstruktur untuk mengidentifikasi pola pemanfaatan daun kelor dan tingkat penerimaan anak. Selanjutnya dilakukan kegiatan edukasi mengenai manfaat gizi daun kelor serta pendampingan pembuatan permen herbal kelor sebagai inovasi pengolahan pangan berbasis kearifan lokal. Evaluasi kegiatan dilakukan secara deskriptif dengan membandingkan kondisi pra dan pasca kegiatan terhadap perubahan pengetahuan, sikap, dan penerimaan masyarakat. Hasil kegiatan menunjukkan adanya peningkatan pemahaman ibu terhadap manfaat gizi daun kelor, dukungan terhadap inovasi pengolahan, penerimaan anak terhadap konsumsi kelor, partisipasi aktif masyarakat, serta minat untuk mengolah daun kelor secara mandiri. Kegiatan ini menunjukkan bahwa pendekatan pemberdayaan berbasis data empiris dan inovasi pangan lokal efektif dalam meningkatkan pemanfaatan daun kelor sebagai pendukung gizi anak.

Kegiatan pengabdian masyarakat ini bertujuan untuk mengatasi permasalahan yang dihadapi petani di Desa Sawit, Kabupaten Magelang, seperti meningkatnya biaya produksi, kesulitan pengendalian hama, dan degradasi lingkungan akibat penggunaan bahan kimia sintetis yang berlebihan. Program ini memperkenalkan Biosaka, sebuah teknologi pertanian inovatif yang memanfaatkan rumput dan dedaunan lokal untuk menghasilkan larutan elisitor yang mampu meningkatkan ketahanan dan pertumbuhan tanaman. Melalui pelatihan partisipatif dan praktik langsung, para petani diajarkan prinsip, proses pembuatan, dan metode aplikasi Biosaka. Hasil kegiatan menunjukkan peningkatan pemahaman dan keterampilan petani, dengan 85% peserta berhasil memproduksi dan mengaplikasikan Biosaka secara mandiri. Inisiatif ini berkontribusi dalam mengurangi ketergantungan pada input sintetis, menurunkan biaya produksi, mendorong keberlanjutan lingkungan, serta menumbuhkan kesadaran akan pentingnya menjaga kelestarian alam di kalangan petani.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in national economic growth, particularly in creating employment opportunities and improving community welfare. However, many MSME actors still face challenges in financial management due to limited financial literacy and inadequate understanding of simple accounting practices. Tenank Cafe Medan is one of the culinary businesses with strong development potential, yet it continues to experience difficulties in transaction recording, cash flow management, and preparing simple financial reports, which may affect business sustainability and operational effectiveness. This Community Partnership Independent Service Program (PMKM) aims to improve the financial literacy of business partners in supporting sustainable business development. The implementation methods included observation, socialization, training, direct practice, and mentoring activities focused on business financial management and transaction recording. The results of the program indicate an increase in the partner’s understanding of financial management, transaction recording, and the preparation of simple profit and loss reports. In addition, the partner has started to separate business finances from personal finances. Therefore, this activity provides a positive contribution toward strengthening business management practices and supporting the sustainability and long-term development of Tenank Cafe Medan.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting national economic growth, particularly in the culinary sector. However, many MSME entrepreneurs still face challenges in financial management due to the lack of proper implementation of simple accounting systems. Tenank Cafe Medan is one of the culinary businesses with strong growth potential, yet it continues to experience difficulties in transaction recording, cash flow management, and the preparation of simple financial statements, which affect the quality of business services. Therefore, this Community Partnership Independent Service Program (PMKM) aims to provide assistance in simple accounting practices to improve service quality at Tenank Cafe Medan. The program was implemented through observation, socialization, training, direct practice, and mentoring activities. The materials included transaction recording, cash book preparation, simple income statements, and cash flow management. The results show an improvement in the partner’s understanding and ability to manage finances systematically. Better financial management has also contributed to improving operational management and customer service quality. Thus, this program positively supports business management strengthening and service quality improvement at Tenank Cafe Medan.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in national economic growth, particularly in creating employment opportunities and improving community welfare. However, many MSME actors still face challenges in financial management due to limited financial literacy and inadequate understanding of simple accounting practices. Tenank Cafe Medan is one of the culinary businesses with strong development potential, yet it continues to experience difficulties in transaction recording, cash flow management, and preparing simple financial reports, which may affect business sustainability and operational effectiveness. This Community Partnership Independent Service Program (PMKM) aims to improve the financial literacy of business partners in supporting sustainable business development. The implementation methods included observation, socialization, training, direct practice, and mentoring activities focused on business financial management and transaction recording. The results of the program indicate an increase in the partner’s understanding of financial management, transaction recording, and the preparation of simple profit and loss reports. In addition, the partner has started to separate business finances from personal finances. Therefore, this activity provides a positive contribution toward strengthening business management practices and supporting the sustainability and long-term development of Tenank Cafe Medan.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting national economic growth, particularly in the culinary sector. However, many MSME entrepreneurs still face challenges in financial management due to the lack of proper implementation of simple accounting systems. Tenank Cafe Medan is one of the culinary businesses with strong growth potential, yet it continues to experience difficulties in transaction recording, cash flow management, and the preparation of simple financial statements, which affect the quality of business services. Therefore, this Community Partnership Independent Service Program (PMKM) aims to provide assistance in simple accounting practices to improve service quality at Tenank Cafe Medan. The program was implemented through observation, socialization, training, direct practice, and mentoring activities. The materials included transaction recording, cash book preparation, simple income statements, and cash flow management. The results show an improvement in the partner’s understanding and ability to manage finances systematically. Better financial management has also contributed to improving operational management and customer service quality. Thus, this program positively supports business management strengthening and service quality improvement at Tenank Cafe Medan.

. A website is a crucial digital promotion medium for companies to convey information and attract potential customers. However, many websites experience low user interaction despite having high visitor traffic. This study aims to analyze the effectiveness of A/B Testing implementation in improving the performance of the PT Pamor Putra Mandiri website. A quantitative experimental approach was used, applying A/B Testing to two page variations: Variation 1 (Rafting & Outdoor Activity theme) and Variation 2 (Camping & Accommodation theme). The evaluation focused on three main performance metrics: Click, Page Visit, and Engagement. The results show that Variation 1 consistently outperformed Variation 2 across all metrics. Statistical testing using a two-proportion z-test confirmed that these differences were statistically significant (p-value < 0.05). Therefore, A/B Testing proves to be an effective method in identifying superior content strategies and page structures, as well as a relevant tool for data-driven decision-making in corporate website development.

Sustainability accounting plays a very important role for companies, especially in managing the operational impacts on the environment and the surrounding community. Therefore, the implementation of sustainability accounting has a significant impact, particularly in the banking industry sector. This study aims to analyze the effects of implementing sustainability accounting in the banking sector, with Bank Mandiri as a case study. The method used in this research is a qualitative approach, focusing on the paradigm and analyzing the causes and effects of the implementation of sustainability accounting. The results show that the implementation of sustainability accounting affects the operations of Bank Mandiri, especially in efforts to reduce the negative impacts on the environment and society. One of the steps taken by Bank Mandiri is integrating sustainability principles into its operational strategy. Based on these findings, it is recommended that Bank Mandiri continue to strive to improve the company's environmental performance and expand sustainability programs that have a positive impact on society and the environment. In this way, the company can create long-term value not only for internal stakeholders but also for the broader community and the environment.

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

Anemia in adolescents is a serious health issue that impacts students' concentration and productivity. This community service activity aims to conduct early detection of anemia through a comprehensive manual screening method at three high schools: SMA Sains Alumnika Palembang, SMA Candradimuka, and SMA Mandiri. The implementation method involved three main stages: identification of clinical signs and symptoms (5L), visual observation of the palpebral conjunctiva, and hemoglobin (Hb) level measurement using Point of Care Testing (POCT) devices. Held from April 1st to 8th, 2026, the activity involved the active participation of students and school authorities as an effort toward independent nutritional surveillance. The screening results showed a correlation between subjective symptoms, pale conjunctiva conditions, and Hb measurement results in the field. Changes in students' behavior regarding nutritional intake and the emergence of new awareness among school authorities about the importance of routine check-ups served as indicators of successful social transformation. In conclusion, integrated manual screening is highly effective as a preventive health measure for adolescents within educational environments.

The transformation of revolving funds from the former PNPM Mandiri program into BUM Desa Bersama entities requires accountable financial management aligned with applicable accounting standards. However, inconsistencies between regulations and accounting practices remain. This study analyzes the recognition and measurement of revolving fund assets at BUM Desa Bersama Ajimas Lestari LKD in Ajibarang and assesses their compliance with Ministerial Regulation of Village PDTT No. 136 of 2022 and SAK ETAP. Using a qualitative case study approach, data are collected through interviews, observation, and documentation involving five internal informants. The results show that asset recognition follows regulations, where revolving funds are recorded as receivables upon loan distribution to Women’s Savings and Loan (SPP) groups at nominal value. However, discrepancies persist in asset measurement and presentation, particularly in receivable classification and the placement of allowance for doubtful accounts under equity. These issues stem from limited human resource capacity, lack of a standardized accounting information system, and weak supervision. Strengthening accounting competence and implementing standardized financial reporting systems are essential to improve accountability and transparency in managing community revolving funds.

This community service activity aimed to strengthen business planning capacity among Tenaga Kerja Mandiri Lanjutan (TKML) in Kubu Raya Regency, West Kalimantan, where participants commonly face limitations in structured business planning that affect business sustainability. The activity applied a participatory mentoring approach through training, field visits, group discussions, and direct assistance tailored to the characteristics of each business. The program involved nine TKML groups designated by the Ministry of Manpower of the Republic of Indonesia. The results indicate that participants gained a clearer understanding of key business components, value creation processes, and internal strengths and weaknesses. The use of the Business Model Canvas supported participants in organizing business ideas, enhancing strategic thinking, and developing more structured and sustainable business plans. In addition, this activity reinforced the role of higher education institutions in supporting government initiatives on employment expansion through community service. Overall, the findings demonstrate that mentoring-based business planning is effective in improving TKML capacity and has the potential to be replicated in other regions to support independent workforce empowerment and job creation.

The Village-Owned Enterprise (BUMDesma) plays an important role in empowering the local community's economy. BUMDesma "Bumi Artha Mandiri LKD" in Kemujan Village runs a revolving loan program to meet the capital needs of the community, particularly for micro-business actors. This study aims to describe the structure, procedures, and performance of the accounting system applied to the program, as well as to identify obstacles and efforts for improvement. The research method used is qualitative descriptive with data collection through direct observation, interviews with BUMDesma managers and borrower members, and financial document analysis. The results show that the running accounting system includes modules for member registration, lending, payments, and financial reports with recording procedures in accordance with basic accounting principles. The advantages of this system include high transparency and adequate risk control, but it still faces challenges such as limited technology, management capacity, and availability of accurate data. Planned improvements include the adoption of information technology, continuous training, and enhanced cooperation with the community. The study concludes that the existing accounting system has made a positive contribution, but it needs to be strengthened to support the sustainability of the revolving loan program and the economic empowerment of the village.

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

Perkembangan teknologi digital membawa inovasi signifikan dalam dunia pendidikan, salah satunya melalui pemanfaatan Augmented Reality (AR) dan Virtual Reality (VR) untuk menciptakan pengalaman belajar yang interaktif dan imersif. Program Kemitraan Masyarakat (PKM) ini dilaksanakan di SMA Negeri 2 Kota Sorong dengan tujuan memperkenalkan serta melatih siswa dalam penggunaan aplikasi Assembler Studio untuk membuat media pembelajaran berbasis AR. Metode kegiatan mengadopsi pendekatan partisipatif melalui tahapan persiapan, sosialisasi, pelatihan, pendampingan intensif, dan evaluasi, sehingga siswa terlibat secara aktif dan mampu mengembangkan keterampilan digital secara mandiri. Hasil kegiatan menunjukkan bahwa siswa mampu membuat konten AR sederhana yang relevan dengan materi pelajaran, meningkatkan motivasi, keterlibatan, dan kreativitas belajar. Penerapan media AR terbukti efektif dalam memvisualisasikan konsep-konsep yang kompleks, memberikan pengalaman belajar yang menyenangkan, dan mendukung kompetensi abad ke-21. Kegiatan ini membuktikan bahwa teknologi digital dapat menjadi strategi inovatif untuk meningkatkan kualitas pembelajaran di sekolah menengah.

This study aims to analyze the implementation of market ethics from the perspective of Islamic economics on the behavior of business actors at Mandiri Jaya Jatimulyo Market, South Lampung Regency. Islamic market ethics are viewed as a moral instrument that guides economic activities to operate fairly, honestly, and oriented toward public welfare. This research employs a qualitative approach with a descriptive-analytical design. Data were collected through in-depth interviews, observations, and documentation involving business actors actively engaged in daily market transactions. The findings reveal that Islamic market ethical values, such as honesty, transparency, and moral responsibility, have been applied in trading practices; however, their implementation remains partial and largely dependent on individual moral awareness. Religiosity, economic pressure, the social environment of the market, and the level of Islamic economic literacy are identified as key factors influencing ethical behavior. This study concludes that strengthening Islamic market ethics in traditional markets requires a comprehensive approach involving continuous education, the development of an ethical market culture, and institutional support to ensure sustainable internalization of Islamic values.

Stocks represent a capital market instrument with the potential to generate high returns. When making investment decisions, investors typically assess various internal aspects of a company, including its financial performance. The objective of this study is to examine the influence of profitability, liquidity, and leverage ratios on stock prices in the Indonesian banking sector, with a particular focus on state-owned banks, in both partial and simultaneous regression models. The methodology employed is quantitative analysis, with a secondary data set being utilized. The sample was determined using a purposive sampling technique, covering four state-owned banks (BRI, BNI, Mandiri, and BTN) for the 2010-2024 period. The findings of the analysis demonstrate that profitability and leverage exert a substantial negative influence on the stock prices of these banking institutions, while the liquidity ratio does not demonstrate a significant effect. Concurrently, all three variables exert an influence on stock prices, with an R-squared value of 58%.