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Logic gate learning is a fundamental topic in digital electronics; however, the learning process is often delivered theoretically with limited visualization of logic gate operations, making it difficult for students to understand the concepts. This study aims to design and develop an Augmented Reality (AR)-based learning media using a markerless approach with the 3D Object Tracking technique on Android devices. The application was developed using the Multimedia Development Life Cycle (MDLC) method, which consists of the stages of concept, design, material collection, development, testing, and distribution. The developed application provides three-dimensional visualization of logic gates, learning materials, interactive simulations, and quizzes. The application quality was evaluated based on the ISO/IEC 25010 standard, covering the aspects of Functional Suitability, Performance Efficiency, Usability, Compatibility, and Portability. The evaluation results showed that the application achieved a score of 100% in the Functional Suitability, Performance Efficiency, Compatibility, and Portability aspects. Meanwhile, the Usability evaluation obtained scores of 86,6% from respondents who had not previously studied logic gates and 89% from those who had, indicating that the application is categorized as highly feasible. Therefore, the developed markerless Augmented Reality-based learning media can serve as an interactive, engaging, and effective learning alternative for improving students' understanding of logic gate concepts.

This study analyzed the effectiveness and contribution of the Food and/or Beverage Tax, Hotel Services Tax, and Art and Entertainment Services Tax to Jakarta's Regional Own-Source Revenue during 2018–2024, and formulated policy recommendations based on fishbone (Ishikawa) analysis for the lowest-performing tax type. A descriptive quantitative approach supported by qualitative analysis was employed. Secondary data were obtained from Regional Government Financial Reports, while primary data were gathered through in-depth interviews with the Regional Revenue Agency, a tax consultant, an event organizer, and a venue operator. The Hotel Services Tax recorded the highest average effectiveness at 108.25%, followed by the Food and/or Beverage Tax at 100.72%, and the Art and Entertainment Services Tax at 98.88%. All three fell under the very low contribution category, with the Art and Entertainment Services Tax recording the lowest average at 1.16%. Fishbone analysis identified six root cause categories: disproportionate staffing and insufficient socialization (Man), reactive collection mechanisms (Method), limited tax technology implementation (Machine), misclassified business data and weak regulatory dissemination (Material), underreported revenues and high tax rates suppressing voluntary compliance (Measurement), and high entertainment sector elasticity with slow post-pandemic recovery (Environment). Policy recommendations were formulated across all six factors to optimize regional tax revenue.

The implementation of Income Tax Article 22 on import activities plays a strategic role in securing state revenue and controlling international trade flows. However, corporate taxpayers frequently encounter substantial barriers regarding regulatory compliance and technical administrative procedures. This study aims to analyze the compliance level of corporate taxpayers concerning the collection and reporting of Income Tax Article 22 on import activities, while identifying the primary obstacles faced during the process. The research employs a qualitative descriptive method with a case study approach conducted at the Tax Allowance Office. Primary data were gathered through semi-structured interviews with corporate taxpayers and tax authorities, supplemented by secondary data from tax compliance reports and related documentation. The findings indicate that while formal compliance regarding timely reporting has significantly improved due to digital administrative transformations like the e-Bupot system, substantial challenges remain in material compliance. Corporate taxpayers routinely face difficulties in classifying import tariff codes accurately and interpreting the frequent updates to tax incentives. This study implies that the tax authority needs to intensify specialized socialization programs and optimize the integration of data systems between the Directorate General of Taxes and the Directorate General of Customs and Excise. These strategic improvements are crucial to minimizing administrative discrepancies and enhancing overall tax compliance.

Penggunaan fly ash sebagai bahan tambahan untuk menggantikan sebagian semen merupakan salah satu hal untuk mendorong penggunaan material alternatif. Penelitian ini mengkaji pengaruh persentase substitusi fly ash sebesar 10%, 30%, dan 50% dengan penambahan zat aditif superplasticizer sikament-NN (Tipe F) dengan dosis 1,2% terhadap kemudahan pengerjaan (workability) dan kekuatan tekan beton. Kinerja beton dianalisis berdasarkan kekuatan tekannya pada hari ke-28 dab kelancaran kerjanya berdasarkan slump. Hasil penelitian ini menunjukan bahwa kombinasi penggunaan fly ash dan superplasticizer sikament-NN (Tipe F) dapat meningkatkan kemudahan adukan, dengan nilai slump maksimum mencapai 14,3 cm pada presentase fly ash 50%. Namun, peningkatan kelacakan ini berbanding terbalik dengan kekuatan tekan yang konsisten menurun seiring dengan peningkatan penambahan fly ash. Nilai kuat tekan maksimum dicapai oleh campuran beton yang hanya menggunakan superplasticizer tanpa fly ash sebesar 320,50 kg/cm2, sementara nilai yang optimal ditemukan pada variasi persentase 10% dengan penambahan superplasticizer 1,2% menghasilkan kuat tekan sebesar 307,65 kg/cm2, sehingga penggunaan kombinasi ini diharapkan dapat memberikan kontribusi efisiensi bagi rekayasa sipil.

Nugget is a high protein frozen food. Catfish is one of the raw materials that can be used to make nugget Catfish contains high protein, tastes good, has a soft texture and is relatively cheap. To increase the nutritional content, vegetables are added in the processing. Broccoli is one of the vegetables that can be added in making nuggets because contains high fiber and potassium. The purpose of this study was to determine the effect of adding broccoli with different concentrations on the crude fiber, potassium and organoleptic values of catfish nuggets. The research design used was a completely randomized design with 4 treatments, each with 3 replications. The treatment in this study was based on the concentration of broccoli added, namely B0 (0%), B1 (25%), B2 (50%) and B3 (75%). Parameters observed were crude fiber, potassium, and organoleptic value of catfish nuggets. The results showed that the addition of broccoli at various concentrations had a significant effect (P<0.05) on crude fiber, and potassium value but had no significant effect on organoleptic values. The most preferred nuggets with the addition of broccoli was treatment B1 (25%). The addition of broccoli in the processing of catfish nuggets can increase crude fiber and potassium.

This study aims to analyze the effect of capital structure, asset growth, and firm size on firm value in plastic and packaging sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Firm value is proxied by Price to Book Value (PBV), capital structure is measured using the Debt to Equity Ratio (DER), asset growth is measured by the asset growth ratio, and firm size is measured using the natural logarithm of total assets. This research employed an explanatory quantitative approach using secondary data obtained from financial statements, annual reports, and stock price data. The sample consisted of 11 companies observed over five years, resulting in 55 panel data observations. Data were analyzed using panel data regression through the Common Effect Model, Fixed Effect Model, and Random Effect Model, with model selection based on the Chow, Hausman, and Lagrange Multiplier tests. The results indicate that capital structure, asset growth, and firm size have no significant effect on firm value, either partially or simultaneously. These findings suggest that firm value in the plastic and packaging sub-sector is not sufficiently explained by financing structure, asset expansion, or company size. Investors are more likely to consider other factors, such as profitability, operational efficiency, cash flow, sales growth, raw material risk, and sustainability prospects. Therefore, companies should improve financial performance, asset efficiency, cost control, and sustainable innovation to enhance firm value.

Open burning of household waste remains the dominant waste disposal practice in rural areas of Indonesia, posing significant risks to public health and environmental quality. This community service activity aimed to provide an innovative, low-smoke waste combustion solution — the rocket stove incinerator — to the residents of Dusun Allukeke, Desa Belapunranga, Kecamatan Parangloe, Kabupaten Gowa. A baseline survey conducted during PBL 1 revealed that 87.6% of households disposed of waste through open burning. An asset-based community development (ABCD) approach was adopted, engaging community members at every stage from planning, construction, to utilisation. The rocket stove was constructed over three days using locally available materials and was demonstrated to significantly reduce visible smoke emissions compared to conventional open burning. The technology works through a vertically insulated combustion chamber that promotes near-complete combustion, reducing waste volume by 50–90% while suppressing particulate matter and hydrocarbon emissions. Community participation strengthened local ownership of the solution. This activity demonstrates that appropriate technology co-constructed with communities can serve as a practical, sustainable, and replicable model for rural waste management.

This study aimed to develop a profile video as a promotional and informational medium for State Elementary School 3 Bentangan and to evaluate its feasibility level. The problem was initiated by the school's continuous reliance on print media, such as brochures, and the urgent need for digital content suitable for social media platforms to reach the wider community. To address this, the Research and Development method was employed, utilizing seven stages of development procedures. Data were collected through questionnaires and analyzed using a Likert Scale. The profile video development was validated by media and material experts, and subsequently tested by users. The research results indicated that the developed profile video was highly feasible for use as a promotional and informational medium, based on the validation tests conducted by the media experts, material experts, and users.

Bilingual instruction is a learning strategy that can help students understand learning materials while bridging the gap between the language used at school and the language spoken in daily life. This study aims to analyze the effect of bilingual instruction on students' understanding of the Ecosystem topic at SDK Gusung Karang, Koja Gete Village. The study was motivated by the fact that students predominantly use the Sikka language in their daily communication, making it difficult for them to understand lessons delivered solely in Indonesian. This study employed a qualitative approach with a descriptive method. The research participants consisted of the fourth-grade homeroom teacher and fourth-grade students at SDK Gusung Karang. Data were collected through observations, interviews, and documentation and analyzed using data reduction, data display, and conclusion drawing techniques. The findings indicate that bilingual instruction has a positive impact on students' understanding of the Ecosystem topic. The use of the Sikka language helps students comprehend basic concepts, increases classroom participation, and enhances their confidence during the learning process. Meanwhile, Indonesian strengthens students' mastery of scientific terminology and academic language skills. Although students still experience difficulties in consistently using scientific terms in Indonesian, bilingual instruction improves their understanding and connects learning concepts with their real-life experiences. The effectiveness of this strategy depends on teachers' ability to manage language switching in a structured and consistent manner.

Vocational high school graduates are expected to master not only technical competencies but also interpersonal skills that support their readiness for the workplace. Field observations at SMK Pasundan 1 Bandung indicate that students in the Online Business and Retail (Bisnis Daring dan Ritel) program still show a low level of assertive communication, evidenced by their difficulty in expressing opinions confidently, refusing requests politely, and handling direct interaction with customers. This community service program (Program Kemitraan Masyarakat/PKM) was designed to develop students' assertive communication skills through the role-play method. The program consists of five stages: needs analysis, development of training materials and role-play scenarios, training and practice, evaluation and feedback, and continued mentoring. Students are placed in simulated roles such as seller, buyer, and observer in scenarios involving customer service, complaint handling, price negotiation, and teamwork. The information-dissemination approach combines material delivery, discussion, hands-on practice, and technical guidance. The program is expected to increase students' understanding of assertive communication concepts, strengthen their interpersonal communication skills, and provide an applied learning experience relevant to the demands of the retail and customer-service industry. The expected output of this activity is a scientific article published in a nationally accredited (Sinta) journal.

VIP Driving Course is a driving course institution that focuses on safe and effective learning. This course has experienced problems in the last five months, there has been a decrease in the number of students, recorded from January to May, respectively, there were 47, 33, 29, 25, and 21 students. This indicates a customer satisfaction issue related to service quality. The purpose of this study was to identify service quality, analyze the gap value and identify service dimensions or attributes that are prioritized for improvement. The number of respondents used was 112 respondents. This study used the SERVQUAL method to measure the gap between student expectations and perceptions, and importance performance analysis to determine improvement priorities. The results showed six attributes with negative gap values ​​including comfort of facilities, clarity of material, availability of cars, responsiveness of service, clarity of information, and attention to safety, and seven attributes with positive gap values ​​including vehicle cleanliness, neatness of instructors, time discipline, fast administration, friendly service, openness to input, and orientation to student needs. SERVQUAL analysis shows 4 dimensions with negative values ​​including tangibles of -0.21, reliability of -0.32, responsiveness of -0.29, and assurance of -0.24, while the empathy dimension obtained a positive gap value of 0.06. This indicates that most services have not met student expectations. Based on the IPA analysis, there are 4 attributes in quadrant I that are the main priority for improvement, with suggestions including rearranging the waiting room, lighting, air circulation, and supporting facilities. Increasing the number of training cars, optimizing the delivery of schedule information, procedures through digital media, and increasing attention to driving safety. Improvement efforts are made to increase customer satisfaction.

The professionalism of novice lecturers is essential for improving the quality of higher education, particularly in Islamic Higher Education Institutions (PTKI). This study aims to analyze the implementation of the Short Course Program for Novice Lecturer Competency Development (PKDP) and examine the contribution of its learning materials to strengthening novice lecturers' professionalism at UIN Sulthan Thaha Saifuddin Jambi in 2026. A descriptive qualitative approach was employed using observation, in-depth interviews, and documentation. The program was conducted through blended learning, consisting of face-to-face sessions on 10–11 June 2026 at Aston Hotel Jambi and online sessions from 14–21 June 2026. The findings reveal that the PKDP was implemented systematically and effectively enhanced participants' pedagogical, professional, social, and academic competencies. The program materials also strengthened participants' readiness, enthusiasm, and commitment to carrying out the Tri Dharma of Higher Education. These findings indicate that PKDP is an effective strategy for developing novice lecturer professionalism and improving the quality of human resources in Islamic higher education.

The rapid development in the field of information and communication technology currently requires students to master Microsoft Word. This skill becomes a crucial asset, both to support academic activities and as early preparation before entering the workforce. One of the applications frequently used in document preparation is Microsoft Word. Observation data at SMK Ibrahiny 1 Sukorejo indicate that the utilization of Microsoft Word features by some students is not yet optimal. This is evident in the students' limitations in configuring layouts, margins, as well as creating headers and footers in documents. In order to achieve efficiency and speed in the creation of administrative documents, this training is focused on enhancing students' competencies in exploring the features of Microsoft Word. This training was conducted on June 1, 2026, in the computer lab of SMK Ibrahimy 1 Sukorejo, involving 15 students from the 10th grade forestry department as participants. The method used during the training included the delivery of basic material followed by direct practice and the use of a system roll method on each computer to identify obstacles or challenges in preparing administrative documents, as well as direct assistance to students to quickly resolve any issues and ensure no one misses the material. The purpose of this training is to improve efficiency in properly and accurately preparing administrative documents. Therefore, the organization of Microsoft Word training can be categorized as a strategic step in boosting the digital skills of the students.

This community service article discusses the Student Creativity Program (PKM) Workshop for Informatics Management students of Politeknik Negeri Sriwijaya in 2026. The activity aimed to increase students’ capacity to design PKM ideas that are creative, logical, collaborative, and relevant to the problems of society and technology development. The method used a participatory workshop consisting of needs identification, material preparation, online implementation, discussion, idea clinic, and follow-up reflection. The workshop introduced the substance of PKM, proposal logic, theme selection, team collaboration, and the PKM-GFT scheme as a written futuristic idea that emphasizes visionary, realistic, solution-oriented, long-term, and broad-impact concepts. The results showed that students obtained a clearer understanding of PKM schemes, the characteristics of feasible ideas, and the importance of transforming simple observations into structured proposals. The activity also encouraged students to prepare ideas based on problems, novelty, benefits, and implementation logic. This workshop implies that continuous mentoring is needed to strengthen students’ proposal-writing skills, creativity, and competitiveness in PKM submission

Cases of sexual violence against early childhood in Indonesia remain high, while children's understanding of body boundaries and parents' readiness to provide sexual education are still limited. This study aims to design an educational medium in the form of motion graphics to convey body boundary concepts to young children through parental guidance. The research employs a qualitative method with the Multimedia Development Life Cycle (MDLC) approach, which includes the stages of concept, design, material collecting, assembly, testing, and distribution. Data collection techniques consist of literature study, observation, and questionnaires conducted in the Kejawan Putih Tambak area. The findings indicate that children still have difficulty understanding body boundary concepts, while parents are aware of the importance of early sexual education but feel hesitant and uncomfortable delivering it. The developed motion graphics media is considered effective as it presents information in an engaging, communicative, and easily understandable way. Therefore, motion graphics can serve as an effective solution to assist parents in delivering sexual education to children from an early age. 

Children with special needs, particularly those with intellectual disabilities, often experience difficulties in emotional development, communication skills, and social interaction. These conditions may make it challenging for them to express their feelings, regulate their emotions, and adapt to their surroundings. Based on observations conducted at SLBN Pembina Kupang, several children were found to be easily angered, lacking in self-confidence, and experiencing difficulties in social interaction. The implementation of this program consisted of three stages: preparation, implementation, and evaluation. The program began with coordination with the school, the preparation of coloring materials and equipment, and the selection of participants. Subsequently, the children participated in play therapy through coloring activities under the guidance of the service team and teachers. Evaluation was carried out by observing the children's participation, changes in emotional expression, and social interaction skills throughout the activities. The results showed that play therapy through coloring activities had a positive impact on the children's emotional development. The children became calmer, more confident, and better able to express their feelings. In addition, the activities helped improve their social skills, cooperation, concentration, discipline, and fine motor skills. Therefore, play therapy through coloring activities can serve as an effective, simple, and sustainable intervention to support the emotional development of children with special needs at SLBN Pembina Kupang.

This study examines the social and moral values contained in the Indonesian film Jumbo and their relevance as teaching materials for writing drama texts for eleventh-grade senior high school students. The background of this research is the need for contextual and value-based learning resources to support students’ drama writing skills. This study aims to identify social and moral values in the film and explain their applicability in drama writing instruction. A qualitative descriptive method with a literary analysis approach was employed. The data consist of dialogues, scenes, and conflicts in the film, collected through observation and documentation techniques. The findings reveal eighteen data of social values and twelve data of moral values, reflected through character interactions and ethical choices. These values are relevant for developing conflicts, characters, and messages in drama texts. This study concludes that Jumbo can serve as an effective and meaningful teaching material to enhance students’ drama writing skills and support character education.

The socialization of Sultan Muda Sumsel Super Apps for OPD administrators was conducted to improve the capacity of administrators in managing website-based application content, data, and service information. The activity responded to the need for coordinated digital governance in supporting the 100,000 Sultan Muda program and the development of young entrepreneurship services in South Sumatra. The method consisted of need identification, material preparation, socialization, direct practice, and evaluation through discussion and technical assistance. The results show that the activity strengthened administrators’ understanding of application objectives, content management procedures, data accuracy, and follow-up mechanisms for digital publication. Documentation of the activity also reflects active mentoring, practical simulation, and coordination among stakeholders. The implication of this activity is the importance of continuous capacity building for OPD administrators to ensure that public digital service platforms are informative, updated, and aligned with institutional objectives.

This community service activity aimed to improve communication competence and customer experience among service actors in a higher education environment. The training was implemented at Gedung Aula KPA Politeknik Negeri Sriwijaya on 19 February 2026 under the theme of excellent service transformation based on integrity to support the institutional commitment toward an Integrity Zone and Corruption-Free Area. The method consisted of preparation, needs identification, interactive presentation, case-based discussion, service communication simulation, and reflective evaluation. The material emphasized service attitude, active listening, empathy, complaint response, and customer experience touchpoints in academic and administrative services. The activity showed that participants were able to identify the importance of consistent communication behavior, emotional control, and service recovery in creating positive experiences for students, lecturers, partners, and public stakeholders. The implication of this activity is the need for continuous service culture reinforcement through standard operating procedures, role-play-based training, and periodic evaluation of user satisfaction in higher education services.

Project-Based Learning (PjBL) is a learning method that emphasizes students' active involvement in completing real-world projects relevant to nursing education. Evaluating the implementation of PjBL is essential to assess its application at the Faculty of Nursing, Universitas Riau. This study aimed to analyze the implementation of the PjBL method among nursing students at Universitas Riau. The study employed a descriptive evaluative quantitative design with a cross-sectional approach. A total of 123 fourth-semester students were selected using a purposive sampling technique. The research instrument was a closed-ended questionnaire consisting of 25 Likert-scale items that had been validated through expert judgment and demonstrated good reliability with a Cronbach’s alpha coefficient of 0.80. The instrument covered the dimensions of project planning, collaboration and communication, motivation and creativity, critical thinking and independence, understanding and application of learning materials, interest and satisfaction, as well as lecturer assessment and feedback. Data were analyzed using univariate analysis with frequency and percentage distributions. Most respondents were 20 years old (55.3%), female (87.0%), and had a Semester Grade Point Average (SGPA) and Cumulative Grade Point Average (CGPA) above 3.50. The implementation of PjBL was categorized as high (63.4%), moderate (35.8%), and low (0.8%). Overall, the implementation of PjBL was considered optimal and effectively supported students’ active engagement, collaboration, and understanding of learning materials.