SciRepID - Scientific Publication Search

Publication Search

23,109 articles from 385 journals · 1,447 citations tracked

Showing 1-20 of 512

Analytics

Asridianti Asridianti; Dewi Permata Sari; Septa Diana Nabella

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study examines the influence of technology utilization, records management, infrastructure, and training on employee performance at the Regional Financial and Asset Management Agency (BPKAD) of Batam City. A quantitative approach with an associative design was employed to identify relationships between variables and measure their effects. The study involved 89 employees as respondents using a saturated sampling method to ensure all members of the population were included. Data were collected through structured questionnaires and analyzed using multiple linear regression along with F-test and t-test to assess both simultaneous and partial effects. The findings reveal that all independent variables simultaneously have a significant impact on employee performance, while individually technology, records management, infrastructure, and training also demonstrate significant positive effects. These results indicate that the effective use of digital systems, well-organized archival practices, adequate and supportive facilities, and continuous training programs play a crucial role in enhancing employee performance and productivity, as well as improving efficiency, accuracy, and overall organizational effectiveness. The study suggests that organizations should strengthen technological implementation, improve document management systems, provide sufficient work facilities, and conduct sustainable training programs to achieve optimal and long-term organizational outcomes.

Daurat Sinaga; Cahaya Jatmoko; Sindhu Rakasiwi; Feri Agustina; Heru Lestiawan +1 more

Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The rapid development of information technology has had a significant impact on the world of education, particularly in the use of mobile applications as learning media. Developing Android-based applications using Flutter is one innovation that can increase efficiency and provide a more personalized and adaptive learning experience. In this context, educators are required to continue innovating to meet the increasingly diverse and dynamic needs of students in the digital era. The Multimedia and Information Technology Professional Association (PPMultindo), an organization that brings together technology professionals, is taking advantage of this opportunity by developing an Android-based learning platform. This platform is designed to provide easier, more flexible, and more interactive access to learning materials, as well as support the process of designing more engaging materials. Features such as learning data analysis, material recommendations, and automatic evaluation are expected to increase the effectiveness and efficiency of the teaching and learning process, while also providing a means for collaboration between members. However, the implementation of this technology still faces various challenges, such as limited technological competence of educators, inadequate infrastructure, and the need for curriculum adjustments. Therefore, collaborative efforts are needed to optimize the use of mobile technology to support educational transformation.

Sindhu Rakasiwi; Cahaya Jatmoko; Candra Irawan; Lalang Erawan; Suprayogi Suprayogi +1 more

Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The development of information technology, particularly the use of smartphones, has changed human activity patterns and significantly impacted the education sector. The "one-stop-shop" concept reflects the use of mobile devices as centers for various activities, including learning. This situation drives the need for innovation in the development of adaptive and interactive learning media. One solution that can be developed is an Android-based mobile application using Flutter, which can increase the effectiveness and efficiency of the learning process. The Association of Multimedia and Information Technology Professionals (PPMultindo), an organization focused on technology, has developed an Android-based learning platform. This platform is designed to provide flexible access to materials, support interactivity, and facilitate collaboration between educators. Features such as learning analysis, material recommendations, and automatic evaluation are expected to improve the quality of the learning experience. However, the implementation of this technology still faces various challenges, including limited technological competence of educators, inadequate infrastructure, and adjustments to curriculum needs. Therefore, collaborative efforts are needed to optimize the use of mobile technology to support educational transformation in the digital era.

Jihan Roselina Putriaji; Fena Rofi’atun; Arzety Elmadiasmara Putri; Heryed Aprilia Dungku; Apriyanto F.G.S JIE +2 more

Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Jamu is a traditional Indonesian herbal drink believed to have health benefits and has been preserved to this day. One type, turmeric and tamarind jamu, is known to effectively alleviate menstrual cramps naturally. The workshop on making turmeric and tamarind jamu at Wahidiyah High School in Kediri City on May 17, 2025, aimed to enhance students' knowledge and skills in preparing jamu hygienically. The activity was attended by 15 students from grades 10 and 11, using methods such as lectures, discussions, leaflets, and hands-on practice. Evaluation results showed an average increase in knowledge scores from 76.4% to 97.9%, particularly in terms of cleanliness and storage. This workshop not only educated students about the benefits of jamu but also fostered cultural awareness and entrepreneurial potential. The turmeric and tamarind herbal medicine education program at SMA Wahidiyah successfully improved students' knowledge and skills in preparing herbal medicine hygienically, with significant improvements in hygiene and storage aspects. In addition, this activity is expected to be the first step in introducing herbal medicine as a natural health product that has the potential to be developed further.

Anita Cerahma Siregar; Siti Nur Hasanah; Hayathun Maira; Reva Kirana Putri; Khairul Ikhsan Absy +1 more

Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

This Community Service Program (Kuliah Kerja Nyata/KKN) aimed to empower housewives through environmentally friendly dishwashing liquid production training in Kuta Parit Village, Selesai Subdistrict, Langkat Regency, responding to limited female participation in productive economic activities and increasing demand for safe household cleaning products. The program sought to enhance skills, knowledge, and economic independence among women while promoting health and environmental sustainability. A descriptive qualitative approach was applied, using observation, informal interviews, and documentation conducted during program implementation. Activity stages included education on eco-friendly soap concepts, introduction to materials and their functions, demonstrations of the production process, and hands-on practice sessions involving participants directly. KKN students served as facilitators and mentors, ensuring participants comprehended each step and were able to replicate the process independently. The results indicated that housewives successfully produced liquid dishwashing soap suitable for daily household use with acceptable quality. Beyond technical skill improvement, the program stimulated entrepreneurial motivation, strengthened confidence, and created opportunities for developing home-based microenterprises using eco-friendly products. Overall, this KKN activity contributed positively to women’s economic empowerment while supporting cleaner living practices within the community.

Purnama Ramadani Silalahi; Dio Sanda; Bayu Andika; Masleni Nasution; Afsah Sandy Tarigan

Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Economic development in rural areas, specifically, aims to improve community welfare. However, in practice, many challenges remain, such as limited technical skills, minimal innovation, and low community capacity to create and develop productive businesses. One way to address these challenges is through human resource empowerment. Gunung Tinggi Village has the potential to develop creative businesses, particularly among housewives, such as dishwashing soap. This product is a household necessity that is used routinely, so demand tends to be sustainable. Therefore, a SWOT analysis was used to provide sustainability recommendations for this business. The methods used included service learning (SL) with a Participatory Action Research (PAR) approach to ensure active participant involvement and the program's alignment with the community's real needs. The results showed that the initial impact of this Community Service Program (PKM) activity was evident in the production of marketable products and the opening of new business opportunities, which directly contributed to the diversification of income sources and increased family economic independence. Furthermore, the application of SWOT analysis proved effective as a tool in formulating sustainability strategies for the micro-enterprises being developed.

Dahliyanti Dahliyanti; Dewi Damayanti; Dini Gusmini; Arlina Arlina

Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Training programs are an effective strategy for empowering micro, small, and medium enterprises (MSMEs), particularly in rural areas. This study aims to analyze the effectiveness of training in producing Sunlight dishwashing liquid as an effort to empower MSMEs in Jandi Meriah Village. It also examines the impact of the training on improving community skills, expanding business development opportunities, and contributing to the village’s economic growth. This research employs a qualitative descriptive method with data collected through observation, in-depth interviews, and documentation. The findings show that the training significantly enhances participants’ technical knowledge and skills in producing dishwashing liquid, including understanding raw materials, formulation processes, and product packaging techniques. Additionally, the training fosters entrepreneurial motivation, strengthens basic managerial abilities, and opens opportunities for forming small business groups based on home industry activities. The socio-economic impacts include increased household income potential, strengthened community collaboration, and the emergence of new MSME initiatives. This study concludes that training in producing Sunlight dishwashing liquid is an effective empowerment instrument to enhance community capacity and strengthen the village economy, making it a sustainable program model for other rural areas.

Aisyah Amelia Purba; Syanda Rabiatul Adwiya; Yuni Andriani Ritonga; Rania Atikah Putri; Yenti Arsini

Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

This research aims to describe the process of transforming Micro, Small, and Medium Enterprises (MSMEs) toward a digital economy through QRIS (Quick Response Code Indonesian Standard) training and the creation of creative banners as promotional media in Batu Karang Village, Karo Regency. Digital transformation has become an essential need for MSMEs to adapt to changes in consumer behavior and rapid technological development. This study employs a descriptive qualitative approach focusing on training materials and the implementation process, without using quantitative data or interview results. The findings indicate that QRIS training provides MSME actors with conceptual and practical understanding of digital payment systems that are efficient, secure, and convenient. In addition, creative banner development functions as a visual promotional tool that strengthens business identity and enhances consumer attraction. The integration of QRIS with creative banners creates synergy between digital payment systems and promotional strategies that are relevant to the conditions of rural MSMEs. Overall, this research demonstrates that digital-based training combined with creative promotional media can serve as an effective strategy to enhance MSME readiness in facing the digital economy era in a sustainable manner.

Maulana Iman Jaya; Nurrabiatul Nurrabiatul; Muhammad Hambali; Nida Aulia Nurfadillah; Sederhana Zai +3 more

Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Teachers’ managerial competence plays a crucial role in ensuring effective and relevant learning, particularly in vocational education. Teachers are required not only to master subject matter but also to plan, manage, and evaluate learning through well-structured and contextual learning tools. This Community Service activity aimed to strengthen teachers’ managerial competence through training on the development of learning tools using a deep learning approach at SMK Muhammadiyah 2 Tangerang Selatan. The implementation method included conceptual material delivery, practical training, and mentoring in designing learning tools. The deep learning approach was applied to encourage learning designs that emphasize deep understanding, critical and reflective thinking, and alignment with workplace demands. The results showed an improvement in teachers’ understanding and skills in developing more systematic, innovative, and adaptive learning tools aligned with 21st-century competencies. This activity contributed positively to strengthening teachers’ roles as learning managers and supporting the improvement of learning quality in vocational schools.

Wahyudiono Wahyudiono; Santirianingrum Soebandhi; Dana Aditya; Luthfia Nabila Hidayani

Kolaborasi : Jurnal Hasil Kegiatan Kolaborasi Pengabdian Masyarakat 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This community service aims to provide training on the use of the Joint Marketing Program (eJMP) application module to micro and small industry players in the  Surabaya city, so that marketing of MSI products can be carried out flexibly without being limited by space, place and time, so that marketing can reach a wider network and ensure the sustainability of MSI businesses in the future. This community service activity uses a qualitative descriptive approach by photographing the real conditions of marketing management of micro and small industries, then providing eJMP module training to 20 micro and small industry sector players as well as owners who are domiciled in the Surabaya city. The eJMP module training method is implemented through four stages, namely: (1) identifying the suitability of the eJMP module content to the marketing needs of MSI businesses, (2) determining the eJMP module training model with its marketing literacy priorities, (3) elaborating the eJMP content with MSI marketing literacy materials, and (4) implementing the eJMP module training for micro and small industry players. The results of this training indicate that micro and small industry players still experience difficulties in marketing MSI products, therefore optimizing the use of the eJMP application can help micro and small industry businesses to optimize marketing together, flexibly and effectively. This eJMP application module training includes material on the important role of joint marketing, optimizing the role of cooperatives, an introduction to the eJMP application and joint marketing simulations through the eJMP application. This training, which is carried out in a structured and systematic manner for micro and small industry players, is expected to be able to improve flexible and effective joint marketing and ensure the sustainability of MSI businesses in the future .

Zulpani Alimudin; Rustam Tohopi; Romy Tantu

Studi Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to determine the influence of Diklat on employee performance at the Department of Education and Culture of Gorontalo Province. The sample in this study consisted of 58 respondents. The data used in this research were primary. Data collection was conducted through the distribution of questionnaires. The data analysis technique employed was simple linear regression. The results of this study indicate that Diklat have a positive and significant influence on employee performance at the Department of Education and Culture of Gorontalo Province, with a coefficient of determination of 66.90%, while the remaining 33.10% is influenced by other variables not examined in this study, such as organizational culture, work environment, leadership, career management, work commitment, work supervision, and information technology within the organization. The positive test results imply that the improvement in employee performance at the Department of Education and Culture of Gorontalo Province occurs due to intensive Diklat that align with the needs of human resource development in public sector organizations.

Dita Sari Edy Saputri; Furi Indriyani

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

Employee performance is an important factor in supporting the success of public services, especially in government agencies that deal directly with the public. Efforts to improve employee performance need to be supported by the implementation of good work discipline and the implementation of job training that is appropriate to employee needs. This study aims to analyze the effect of work discipline and job training on employee performance at the Regional Tax Collection Service Unit (UPPPD) of West Jakarta. This study uses a quantitative method, data collection techniques are carried out by distributing questionnaires to employees with a population of 78 respondents. Sampling uses a total sampling technique. Data analysis was carried out using SPSS version 26 through multiple linear regression tests, t-tests, F-tests, and coefficient of determination (R²) tests. The results of the study indicate that work discipline has a positive and significant effect on employee performance with a significance value of 0.000 <0.05 and a calculated t-value of 11.577. Job training also has a positive and significant effect on employee performance with a significance value of 0.000 <0.05 and a calculated t-value of 11.368. Simultaneously, work discipline and job training significantly influence employee performance, with a calculated F-value of 132.931 and a significance level of 0.000 < 0.05. The coefficient of determination indicates that these two variables explain 78.0% of the variation in employee performance (R² = 0.780), while the remaining 22.0% is influenced by other variables outside this study.

Mukh Doyin; Zuliyanti Zuliyanti

Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

In the Independent Curriculum implemented in schools starting the 2024/2025 academic year, there are Learning Outcomes (CP) that read "Students are able to modify/deconstruct literary works for creative economic purposes" and "Students are able to translate one text into another for creative economic purposes". In reality, in schools, there are still few teachers who connect literary works with economic issues, many teachers are still unfamiliar with the concept of translation, not many teachers have participated in translation training, and there is no guidebook for translating literary texts into non-literary texts or vice versa. This also applies to high school Indonesian Language teachers in Rembang Regency. Combining these two Learning Outcomes and connecting them to conditions in society, this community service conducted training on translating literary works into advertising texts for high school Indonesian Language teachers in Rembang Regency. The training was carried out with the first stage providing material on translation and advertising and the second stage providing mentoring to teachers to practice translating literary works into advertising.

Wilma Dian Ardiyanti; Winta Panimba; Marniati Marniati; Ellyn Patadungan; Srisetyawanie Bandaso

Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This activity aims to strengthen the management of the Rambu Solo Ne' Gandeng Cultural Museum through workshops and training on social media management, human resource management, and simple and responsible museum financial management. This activity was carried out to increase the capacity of museum managers to promote the museum through social media, manage human resources professionally, and understand the basic principles of financial management to support museum sustainability. The methods used included material delivery, interactive discussions, and case studies tailored to the museum's conditions and needs. Furthermore, this activity emphasized a family-like and contextual approach to ensure the material was easily understood and applied by participants. The activity took place on September 9-10, 2025, with 18 participants. The expected outcome of this activity is an increased understanding of museum managers in social media, human resource management, and financial management, so that the Rambu Solo Ne' Gandeng Cultural Museum can be managed in a more organized, transparent, and sustainable manner as an institution for preserving Torajan culture.

Fajar Husain Asy’ari; Rio Subandi; Rizal Agri Wahyuadi; Sigit Prakosa A N

Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The development of the digital era demands that youth possess practical and applicable information technology (IT) skills to enhance competitiveness in the workforce and entrepreneurship. However, the gap between theoretical knowledge and basic technical skills—such as computer assembly, installation, and troubleshooting—remains a real challenge among youth, particularly in community settings such as the Patitech Academy in Pati Regency. The training program was implemented using experiential learning methods and a participatory approach over three days. A total of 25 participants engaged in a series of activities, including socialization, technical training, intensive mentoring, and evaluation. Measurement instruments included written pre- and post-tests, practical performance observation, and satisfaction questionnaires. Data analysis showed a significant improvement in participant competencies. The average post-test score increased by 40.2% compared to the pre-test, with 85% of participants demonstrating mastery in assembling computers, installing operating systems, and performing basic troubleshooting independently. The troubleshooting aspect recorded the highest increase (45%). The success of the program was supported by direct learning methods, an ideal participant-instructor ratio, and a curriculum relevant to industry needs. Hands-on training proved effective in significantly improving youth technical IT competencies. The program not only built hard skills but also increased participants' self-confidence and independence. For sustainability, it is recommended to develop advanced modules, strengthen industry networking, and establish a digital alumni forum. The findings of this study can serve as a model for developing youth empowerment programs based on digital skills in other communities.

Zaky Yusuf Ajindra; Chantika Dian Anugrah; Muhammad Zaid Itqon; Akhmad Thauzi; Adrian Mustafa +5 more

Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

This community service activity aims to enhance participants' digital competency through responsive web design training conducted using integrated webinar and workshop methods. The background of this activity is based on the increasing need for adaptive web development skills across various devices to support digital personal branding. This activity involves university students and the general public and is conducted online utilizing modern communication platforms. The implementation method consists of preparation, implementation, and evaluation stages. In the implementation stage, participants attend webinar sessions to strengthen conceptual understanding of responsive web design principles, followed by workshop sessions that emphasize hands-on practice in website creation using HTML, CSS, and JavaScript. Evaluation is conducted through pre-tests and post-tests to measure program effectiveness. The results show a significant increase in participants' digital competency with an average score increase of 55.8%. These findings indicate that the integration of webinar and workshop methods is effective in improving participants' conceptual understanding and technical skills. This activity is expected to serve as a model for community service based on applicable and sustainable digital competency development.

Indira Oktavianti; Lailatus Sa’adah; Ibrahim Ibrahim

Ekspresi : Publikasi Kegiatan Pengabdian Indonesia 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

Almost all formal workers dedicate all their time and energy to their companies during their productive years. As a result, it is very difficult for workers to start other businesses besides their formal jobs. Without the skills and strategies for entrepreneurship, many workers find it difficult to survive when they reach retirement age. From a sustainable human resource management perspective, the retirement preparation period (MPP) is a strategic phase for maintaining the social welfare of employees and taking preventive measures to address post-retirement social issues such as decreased productivity, economic dependence, and individual social roles. For employees who will enter retirement age in the next two years, PT. Sindopex Perotama regularly conducts MPP training. This year, the MPP training was themed “food security to achieve food self-sufficiency in retirement.” PT. Sindopex Perotama collaborated with LS Farm, Trawas Eduwisata Center (TEC), and a team from KH. A. Wahab Hasbullah University (UNWAHA) Jombang as part of the Tridharma community service program. This activity was achieved by applying the results of evaluations from observations of previous activities so that it was on target through proper planning (identifying needs in collaboration with partners), implementing activities, and providing direct assistance at the activity location. This program is expected to bring about social change, such as greater social welfare for employees approaching retirement age, greater economic independence in terms of food, and greater awareness of the role of retirees in maintaining food availability and social harmony in their neighborhoods. In addition, this program demonstrates sustainable human resource management practices in companies that care about the welfare of their employees until they retire.

Adi Iwan Hermawan; Desti Rahayu; Khaila Fezya Putri; Salomina Burdam

Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Early childhood education is a fundamental phase in the formation of children's character, literacy skills, and social skills. However, children's basic literacy skills in various regions of Indonesia, including Aisyiyah 2 Aimas Kindergarten, Southwest Papua, are still relatively low, exacerbated by limited learning media, conventional teaching approaches, and teachers' lack of understanding of inclusive education and positive discipline. This study aims to analyze the implementation of basic literacy training with inclusive education and its impact on improving teacher competence. The method used is a one group pretest in the context of community service, involving six teachers as subjects. The program is carried out through three stages: pre-training (observation, interview, and pretest), training (literacy materials based on the DUBT model—Listen, Speak, Read, Write; inclusive education; and positive discipline), and post-training (posttest, classroom observation, reflection, and mentoring). The results showed a significant increase in teacher competence, as shown by the increase in the average pretest score from 57.5 to 84.8 in the posttest. In addition, 83% of teachers are able to implement literacy practices such as reading picture stories, letter cards, reading corners, and dialogue interactions with children. Teachers also began to show acceptance of children's diversity and applied positive discipline without punishment. These findings show that inclusion-based literacy training is effective in improving teachers' pedagogical knowledge and practices. This research emphasizes the importance of developing adaptive, humanist, and equitable literacy as the foundation of early childhood learning.

Mohammad Ridho'i; Fahmi Abdul Halim; Nimas Dian Fitria; Yasinta Dwi Adinda; Aros Ta’ala

Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

This Community Partnership Program (PKM) aims to improve the competence of mathematics teachers at Madrasah Tsanawiyah (MTs) in Lumajang Regency in developing ethnomathematics-based teaching materials integrated with Augmented Reality (AR) technology. This program was initiated due to the minimal use of local culture in mathematics learning and the low ability of teachers to develop innovative teaching materials. The activity was carried out in four main stages: socialization, training, technology application, and mentoring and evaluation. The training included an introduction to the concept of ethnomathematics, the preparation of differentiated teaching materials, and the creation of AR-based learning media using Unity 3D, Blender, Geogebra, and Vuforia. The results of the activity showed an increase in teachers' understanding of the concept of ethnomathematics and their ability to integrate the local cultural values of Lumajang into mathematics learning. In addition, teachers successfully produced contextual AR-based interactive teaching materials in line with the spirit of the Merdeka Curriculum. This activity also strengthened collaboration between lecturers, students, and teachers of the MTs Wilker III Mathematics MGMP and became a model for continuous training in the development of innovative learning media based on local wisdom and digital technology.

Isrofi, Nisa; Erly Ekayanti Rosyida; Rizky Fenaldo Maulana

Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Odoo training at PT Tamaddun Inti Perkasa aims to improve existing business processes within the company through process integration, data transparency, and operational efficiency. Odoo implementation can improve the Company's operational efficiency and also increase HR capacity through mentoring and training to acquire digital skills relevant to the development of Industry 4.0. The training was conducted through participatory practices to improve digital skills through real company data. The training stages included identifying company problems, general socialization of Odoo usage, training, mentoring, evaluation, and feedback. The training participants consisted of 9 people from several departments and was held on December 8, 2025. A pre-training questionnaire proved that the company's employees are aware of the importance of integrated data management. This training activity successfully improved digital competency through the use of Odoo and respondents agreed that using Odoo can help simplify their work. The use of a flexible integrated system according to company needs such as Odoo is one solution. The use of six modules: Manufacturing, Inventory, Sales, Purchasing, Accounting, and Point of Sales (POS) is considered very important and must be understood by the company as a starting point for further development.