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Independent Nursing Practice (INP) is a form of healthcare service that provides direct care to the community, including Homecare services. Public interest in these services is influenced by various factors; however, the dominant factors affecting interest in the Tambah Rejo area have not been clearly identified. This study aimed to identify and analyze factors associated with interest in Homecare services at independent nursing practices and to determine the most influential factor. This study employed a quantitative approach using an analytical survey design with a cross-sectional method. A total of 153 respondents were selected through purposive sampling. Data were collected using questionnaires and analyzed using the Chi-square test and multiple logistic regression. The results showed significant relationships between economic factors (p = 0.023; OR = 2.187), distance (p = 0.003; OR = 0.361), comfort (p < 0.001; OR = 49.67), service quality (p = 0.009; OR = 0.404), family support (p < 0.001; OR = 52.62), patient satisfaction (p < 0.001; OR = 0.212), and interest in Homecare services. Multiple logistic regression analysis revealed that comfort was the most dominant factor influencing interest in Homecare services (p < 0.001; OR = 0.124). Comfort was identified as the strongest determinant affecting community interest in Homecare services at independent nursing practices. Therefore, improving comfort in service delivery should be a primary priority in the development of independent nursing practices.

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.

Independent Nursing Practice (INP) is a form of healthcare service that provides direct care to the community, including Homecare services. Public interest in these services is influenced by various factors; however, the dominant factors affecting interest in the Tambah Rejo area have not been clearly identified. This study aimed to identify and analyze factors associated with interest in Homecare services at independent nursing practices and to determine the most influential factor. This study employed a quantitative approach using an analytical survey design with a cross-sectional method. A total of 153 respondents were selected through purposive sampling. Data were collected using questionnaires and analyzed using the Chi-square test and multiple logistic regression. The results showed significant relationships between economic factors (p = 0.023; OR = 2.187), distance (p = 0.003; OR = 0.361), comfort (p < 0.001; OR = 49.67), service quality (p = 0.009; OR = 0.404), family support (p < 0.001; OR = 52.62), patient satisfaction (p < 0.001; OR = 0.212), and interest in Homecare services. Multiple logistic regression analysis revealed that comfort was the most dominant factor influencing interest in Homecare services (p < 0.001; OR = 0.124). Comfort was identified as the strongest determinant affecting community interest in Homecare services at independent nursing practices. Therefore, improving comfort in service delivery should be a primary priority in the development of independent nursing practices.

This study aims to analyze the bankruptcy process of PT Sri Rejeki Isman Tbk (Sritex) according to Law Number 37 of 2004. In addition, the legal impact on its subsidiary, PT Primayudha Mandirijaya in Boyolali, including legal protection for affected employees, will also  yang be reviewed. The research method used is normative legal research with a statutory approach and a conceptual approach. Data were obtained through a literature review of relevant regulations and legal literature. The results of the study indicate that although PT Sri Rejeki Isman Tbk has been declared bankrupt by the commercial court, legally, the assets of PT Primayudha Mandirijaya as a subsidiary do not immediately become part of the bankruptcy estate of its parent company. This is based on the principle that the legal entity is independent (separate legal entity) and its responsimerupakan bilities are limited (limited liability), which separates the assets in question from the parent company and the subsidiary, unless there is evidence indicating a guarantee from the company (corporate guarantee). Furthermore, the legal study on labor protection emphasizes that the rights of PT Primayudha Mandirijaya employees need to be legally protected in accordance with national labor regulations and bankruptcy law to mitigate the social and economic impacts in the Boyolali region. The study concludes that the legal existence of the subsidiary remains independent despite the bankruptcy of its parent company. However, it is crucial to prioritize contractual risk reduction and worker rights security during the curator's handling.

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.

Penelitian ini bertujuan untuk menganalisis pengaruh Pembelajaran kewirausahaan, Locus of control, dan karakter wirausaha terhadap minat berwirausaha mahasiswa Program Studi Kewirausahaan Universitas Negeri Makassar. Latar belakang penelitian ini didasari oleh pentingnya peningkatan minat berwirausaha mahasiswa sebagai upaya mencetak lulusan yang mandiri dan berdaya saing di tengah tingginya tantangan dunia kerja. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian eksplanatori dan melibatkan 207 responden yang dipilih menggunakan teknik proportional random sampling. Data dikumpulkan melalui kuesioner dengan skala Likert dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa Pembelajaran kewirausahaan berpengaruh signifikan terhadap minat berwirausaha mahasiswa, namun dengan tingkat pengaruh yang relatif kecil. Locus of control terbukti berpengaruh positif dan signifikan, menunjukkan bahwa keyakinan mahasiswa terhadap kendali atas keberhasilan dirinya berperan penting dalam membentuk minat berwirausaha. Karakter wirausaha juga berpengaruh positif dan signifikan serta menjadi variabel yang paling dominan dalam meningkatkan minat berwirausaha mahasiswa. Secara simultan, pembelajaran kewirausahaan,  locus of control, dan karakter wirausaha berpengaruh signifikan terhadap minat berwirausaha mahasiswa, yang mengindikasikan bahwa peningkatan minat berwirausaha tidak hanya ditentukan oleh proses pembelajaran formal, tetapi juga oleh penguatan kepribadian dan karakter kewirausahaan mahasiswa.

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 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.

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.

School-age children are vulnerable to environmental-based diseases due to suboptimal hygiene practices and inadequate school sanitation. Lack of handwashing habits, maintaining personal hygiene, and choosing safe foods can increase the risk of diarrhea, respiratory infections, worms, and skin diseases. This community service activity aims to increase students' knowledge and awareness regarding clean and healthy living behaviors, personal hygiene, and food hygiene and sanitation. The method used was a one-day counseling through interactive lectures, discussions, educational video screenings, and demonstrations of proper handwashing and tooth-brushing practices. The results of the activity showed an increase in student participation and understanding of the importance of maintaining personal hygiene and the school environment. It was concluded that the counseling was effective in increasing students' knowledge and awareness, so ongoing support is needed so that clean and healthy living behaviors can be implemented consistently at school and at home.

This community service activity focused on waste management and composting in elementary schools. Daily activities in schools generate organic and inorganic waste, which, if not managed properly, can cause environmental pollution and increase the risk of health problems. Students' lack of knowledge and habits in sorting and processing waste is one of the contributing factors to this problem. Therefore, early environmental education is needed to foster caring and responsible behavior in waste management. Improving students' knowledge and skills in sorting waste and processing organic waste into compost is an effort to create a clean and environmentally friendly school environment. The activity was carried out over one day through counseling, interactive discussions, demonstrations, and hands-on practice of waste sorting and making simple compost using presentation media and real-world examples. Students demonstrated active and enthusiastic participation throughout the activity. There was an increase in understanding of the types of waste, the importance of proper waste management, and the stages of composting. Students were able to practice sorting organic and inorganic waste and understand the basic process of composting. This activity was effective in increasing students' knowledge, awareness, and skills related to waste management and composting. The combination of interactive outreach methods and hands-on practice contributes to fostering environmentally conscious behavior and supporting the creation of a clean, healthy, and sustainable school environment.

Kegiatan pengabdian kepada masyarakat ini bertujuan mengakselerasi kapasitas SDM pengelola BUMDes Tegar Mandiri Madulang melalui pendekatan Community Capacity Building (CCB). Metode yang digunakan meliputi pelatihan partisipatif, pendampingan, serta evaluasi berbasis pre-test dan post-test pada lima aspek kompetensi utama, yaitu manajemen usaha, tata kelola keuangan, pengembangan produk, pemasaran digital, dan jejaring kemitraan. Hasil analisis kebutuhan menunjukkan adanya kesenjangan kapasitas yang tinggi terutama pada aspek pemasaran digital, manajemen usaha, dan tata kelola keuangan. Implementasi CCB mampu meningkatkan kapasitas pengelola secara signifikan, ditunjukkan oleh kenaikan rata-rata skor dari 48,8% (pre-test) menjadi 81% (post-test) atau meningkat sebesar 32,2%. Peningkatan tertinggi terjadi pada aspek pemasaran digital (36%), diikuti tata kelola keuangan (35%) dan pengembangan produk (33%). Selain itu, terjadi perubahan nyata pada praktik pengelolaan, seperti tersusunnya rencana bisnis, pembukuan keuangan rutin, peningkatan jumlah produk inovatif, serta terbentuknya jejaring kemitraan strategis. Temuan ini menunjukkan bahwa pendekatan CCB efektif dalam mendorong lompatan kapasitas dan kinerja kelembagaan BUMDes secara berkelanjutan. Dengan demikian, model ini dapat direplikasi sebagai strategi penguatan ekonomi desa berbasis pemberdayaan komunitas.

. 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.

Penelitian ini bertujuan untuk mengkaji pengaruh penggunaan Instagram terhadap perilaku, identitas sosial, dan gaya hidup Generasi Z. Metode yang digunakan adalah kualitatif deskriptif melalui wawancara mendalam terhadap empat informan Generasi Z yang aktif menggunakan Instagram, yakni Jay, Kalista, Manda, dan Maria. Selaras dengan empat rumusan masalah yang diajukan—mengenai pola penggunaan, pembentukan identitas, pengaruh terhadap gaya hidup, serta strategi pengelolaan—hasil penelitian menunjukkan bahwa Instagram memberikan pengaruh yang beragam: sebagai sumber informasi dan hiburan utama, sebagai platform pembentukan identitas dan personal branding, serta sebagai media yang memengaruhi gaya hidup meliputi fashion, pilihan makanan, dan destinasi wisata. Temuan juga mengungkapkan bahwa sebagian besar informan mampu mengontrol penggunaan Instagram secara mandiri melalui strategi seperti menonaktifkan akun, menghapus aplikasi sementara, dan memilah konten. Meskipun Instagram memberikan dampak positif seperti perluasan jaringan sosial dan akses informasi, terdapat potensi dampak negatif berupa gangguan aktivitas belajar dan tekanan sosial akibat standar kehidupan yang ditampilkan di platform tersebut. Penelitian ini menegaskan pentingnya literasi digital dan kemampuan manajemen diri dalam penggunaan media sosial, khususnya bagi Generasi Z yang tumbuh bersama teknologi digital.

Suboptimal waste management has become a serious problem in local communities, even though inorganic waste has high economic potential if managed wisely. In Tegalsari Village, Ambulu Subdistrict, waste management needs to be strengthened through a financial approach. This community service activity aims to empower the economy of Tegalsari Village residents by revitalizing the management of the waste bank so that it provides direct economic value that can increase household income. The implementation of this activity was carried out through a planning phase that included program coordination meetings, the formation and revitalization of the management structure, educational outreach on the economic value of waste, and a partnership collaboration with the Karya Mandiri Jember Central Waste Bank (BSI). Furthermore, the operational implementation phase includes the sorting of inorganic waste by residents in their respective homes, weighing, recording financial transactions in customer savings books, and transporting the waste to collectors. The results of these activities demonstrate the establishment of a more organized management system and an increase in residents’ active participation in waste sorting. The profit-sharing system for customer savings from waste sales has proven effective in boosting residents’ enthusiasm, enabling the program to tangibly transform waste into income while strengthening the domestic economic resilience of the Tegalsari Village community.