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Sekolah Menengah Kejuruan (SMK) dituntut menghasilkan lulusan yang siap kerja dan mampu beradaptasi dengan perkembangan industri. Namun, proses pembelajaran akuntansi di beberapa SMK di Kabupaten Karawang masih didominasi metode konvensional yang berpusat pada guru dan belum sepenuhnya menerapkan pembelajaran berbasis pemecahan masalah sesuai kebutuhan dunia kerja. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat kompetensi guru akuntansi melalui pembelajaran berbasis Design Thinking. Metode pelaksanaan menggunakan pendekatan pelatihan partisipatif yang meliputi identifikasi kebutuhan, perencanaan program, pelaksanaan pelatihan, pendampingan, dan evaluasi kegiatan. Pelatihan memperkenalkan tahapan Design Thinking yang terdiri atas empathize, define, ideate, prototype, dan test. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dokumentasi, pre-test dan post-test, serta penilaian terhadap perangkat pembelajaran yang dihasilkan peserta. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan guru dalam menerapkan pembelajaran akuntansi yang inovatif. Peserta menunjukkan peningkatan pemahaman terhadap konsep Design Thinking, kemampuan menyusun perangkat pembelajaran kontekstual, serta motivasi untuk mengembangkan pembelajaran yang berpusat pada siswa. Hasil post-test menunjukkan rata-rata pemahaman guru mencapai 75,88 dan lebih dari 80% peserta mampu menjawab dengan benar tahapan Design Thinking. Kegiatan ini menyimpulkan bahwa Design Thinking dapat menjadi pendekatan pembelajaran yang efektif untuk meningkatkan kompetensi pedagogik guru serta mendukung pengembangan pembelajaran akuntansi yang kontekstual, kolaboratif, dan sesuai dengan kebutuhan industri.

Tujuan kegiatan Pengabdian Kepada Masyarakat (PKM) ini adalah untuk meningkatkan pengetahuan dan keterampilan Pengurus dan anggota Poktan Kelana Indah Desa Taddan dalam memahami serta menerapkan perencanaan keuangan yang efektif dan efisien guna mendukung pengelolaan keuangan yang lebih baik di masa depan. Adapun metode pelaksanaan kegiatan pengabdian ini meliputi beberapa tahapan, yaitu Tahap 1 melakukan survei dan diskusi dengan mitra, Tahap 2 pelaksanaan program kegiatan kepada mitra, dan Tahap 3 evaluasi program kegiatan yang bertujuan untuk melihat sejauh mana kegiatan yang telah dilaksanakan mampu mencapai sasaran yang tepat. Hasil kegiatan ini menunjukkan adanya peningkatan keilmuan dan keterampilan dalam pemahaman keuangan di masa depan bagi Pengurus dan anggota Poktan Kelana Indah Desa Taddan. Setelah pelaksanaan Pengabdian Kepada Masyarakat (PKM), para peserta menjadi lebih memahami dan menyadari pentingnya peran Poktan Kelana Indah Desa Taddan dalam melakukan perencanaan keuangan secara efektif dan efisien. Dengan demikian, diharapkan para peserta dapat menjadi sumber daya manusia yang berkualitas dalam memanfaatkan dan mengelola sumber keuangannya secara optimal.

This study aims to analyze the dynamics of development management in Tulang Bawang Regency, particularly in integrating policy, fiscal capacity, and public participation during the transition to the 2025–2029 Regional Medium-Term Development Plan (RPJMD). The study employed a descriptive qualitative method using data triangulation techniques derived from regional planning documents, financial statistical reports, and sectoral program evaluation results. The findings reveal that Tulang Bawang Regency has achieved significant progress in regional transformation and succeeded in reducing stunting rates through the Bergerak Melayani Warga (BMW) program. However, these achievements have not been supported by strong fiscal independence, while public participation remains largely dominated by a technocratic approach. The study highlights the urgent need for reforms in digitalization-based regional revenue management and stronger substantive community involvement to ensure that future regional development becomes more independent, participatory, sustainable, and inclusive in accordance with local community aspirations. These reforms are expected to strengthen governance effectiveness and improve equitable development outcomes across all regional sectors.

This study aims to determine the effect of tax planning and capital structure on firm value, with firm size as a moderator. The population in this study is all non-cyclical consumer companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The type of research used in this study is quantitative associative with secondary data. The research sample was determined using a purposive sampling technique. Based on this technique, 24 companies were obtained that met certain criteria. The panel data regression technique used in this study is the Random Effect Model. Testing of panel data regression and moderation regression uses the E=views 13 application. The results of this study indicate that tax planning partially has no effect on firm value, while capital structure does affect firm value. The results simultaneously show that tax planning and capital structure affect firm value. The results of this study also indicate that firm size weakens the relationship between tax planning and firm value, and firm size is also unable to moderate or weaken the relationship between capital structure and firm value.

This study analyzes the urgency of synergy between the conceptual foundations of student management and strategic planning in the educational environment as an effort to optimize the potential of students. This research uses a descriptive qualitative approach through literature study, with secondary data obtained from journal articles, books, and related literature. This study reveals that the success of student management does not only depend on mastery of the theory of educational service principles, but is also largely determined by the accuracy of planning steps, including needs analysis, recruitment, orientation, and student distribution systems. The results of the study show that the alignment between philosophical foundations and systematic managerial procedures is a crucial factor in creating a positive learning ecosystem and supporting the effective achievement of national educational goals. Through this integration, the policies implemented by educational institutions will be more representative in ensuring the comprehensive development of students' interests and talents.

Vocational High School (SMK) students' lack of preparation for their future often contributes to the high unemployment rate among vocational graduates. This Community Service (PKM) activity aims to implement the POAC (Planning, Organizing, Implementing, and Controlling) management function as a framework for SMK Sasmita Jaya 2 students to manage their career and academic planning more systematically and purposefully. The methods used include outreach, participatory discussions, and mentoring in utilizing professional digital platforms to support job readiness and self-development. The activity results indicate an increase in student awareness in setting clearer, more realistic, and measurable post-graduation goals. The implementation of the POAC strategy has been proven to help students transform intentions into concrete steps through the development of a focused and sustainable action plan. In addition, students are able to develop a more structured career roadmap based on their interests and competencies, and increase their confidence in facing job selection and further education. This program also encourages collaboration with industry and alumni to broaden students' horizons and future career opportunities.

A scriptwriter is the individual responsible for organizing and designing the storyline as the foundation for the documentary video production process. In the production of the documentary video “Bisakah Aku Kembali?”, the scriptwriter plays a crucial role in processing facts and research data into a structured narrative, thereby delivering messages informatively while building emotional resonance with the audience. The purpose of this report is to explain the narrative script planning process and describe the application of the three-act structure as the primary approach in building the storyline. The writing method used is descriptive through the stages of research, observation, and interviews, processing field facts into a structured narrative. Synthesis of the work was carried out by applying the three-act structure, consisting of Act I (setup) to introduce the issue and context of rehabilitation, Act II (confrontation) to develop conflict through medical realities and animal behavior during rehabilitation, and Act III (resolution) to present the conclusion and reflection on the relationship between humans and nature. In conclusion, documentary script planning using a narrative approach and a three-act structure is capable of producing a coherent, informative, and reflective storyline in conveying conservation messages regarding the rehabilitation of the Javan Slow Loris as a protected species.

SMEs play an important role in Indonesia's economy, one of which is the woodcraft industry that has great potential for export. Putra Mandiri Woodcraft (PMW) faces sales instability, ranging from 30% to 145.48% of the set target, which affects production efficiency. This study aims to formulate an effective marketing strategy to increase sales volume and business competitiveness. The methods used in this study include the IFE and EFE Matrix analysis to identify internal and external factors affecting the company, SWOT analysis to formulate various strategies, and QSPM to determine strategy priorities based on the Total Attractiveness Score (TAS) value. The analysis results show that Putra Mandiri Woodcraft has an IFE score of 2.70 and an EFE score of 2.80, indicating that the company's internal condition is quite strong, although the response to external factors is still moderate. The company's main strengths lie in product quality and consumer trust, while its weaknesses are the lack of innovation in product design. Based on the SWOT analysis results, eight potential strategies were found, and the QSPM shows that expansion through a marketplace based on product quality and more varied designs is the main priority with a TAS value of 6.16.

Ineffective spare part inventory planning may lead to supply delays and reduced compliance with lead time supply key performance indicators (KPIs). This study aims to implement the Collaborative Planning, Forecasting, and Replenishment (CPFR) method in spare part inventory planning at PT XYZ and to compare lead time supply performance before and after the implementation of the CPFR method. This research utilizes spare part usage data from January to June 2025, focusing on fast-moving spare parts. Demand forecasting is conducted using an error forecasting approach with the moving average method. Forecast accuracy is evaluated using the Mean Absolute Deviation (MAD) and Mean Absolute Percentage Error (MAPE). Furthermore, inventory planning is carried out through the calculation of safety stock and reorder point (ROP) as the basis for determining replenishment decisions. The results indicate that the simulated implementation of the CPFR method provides a more structured and anticipative inventory planning process. The comparison of performance before and after the application of CPFR shows an improvement in lead time supply compliance with the established KPIs. Therefore, the CPFR method has the potential to support improved spare part inventory planning performance at PT XYZ.

This study aims to analyze and design the electrical installation requirements for a prototype residential building with dimensions of 11 × 19 meters. The research applies a technical calculation approach based on lighting standards, air conditioning capacity estimation, load analysis, and electrical protection planning. Lighting requirements were determined using the lumen method by considering room area, illumination standards, coefficient of utilization, and light loss factor. Air conditioning capacity was calculated based on room area and standard cooling load values in BTU/hr. Furthermore, total electrical loads were analyzed to determine installed capacity, nominal current, Miniature Circuit Breaker (MCB) ratings, and appropriate cable cross-sectional areas with safety factors applied. The results indicate that proper load grouping, appropriate MCB selection, and correct cable sizing significantly enhance system safety and reliability. The study provides a systematic planning model for residential electrical installations that meets safety, efficiency, and technical standards, and can serve as a reference for similar residential building designs.

The stability of disposal slopes is a critical aspect of open-pit mining operations because it directly affects operational safety and the continuity of overburden dumping activities. Disposal areas composed of overburden materials generally exhibit heterogeneous characteristics, particularly when soft materials such as mud are present, which can significantly reduce slope stability. Therefore, a comprehensive slope stability evaluation is required prior to further disposal development. This study aims to assess the stability condition of a disposal slope under initial conditions, evaluate the influence of material conditions, and analyze the effectiveness of counterweight application in improving both the safety factor and disposal capacity. The research methodology involved the collection of primary and secondary data, including slope geometry, lithological conditions, and the physical and mechanical properties of disposal materials obtained from laboratory testing and company technical data. Slope stability analysis was performed using the limit equilibrium method with the assistance of geotechnical software, taking into account groundwater conditions and operational loading. The analysis results indicate that the initial disposal condition yielded a safety factor of 0.718, indicating an unstable slope condition. After simulating the removal of mud material, the safety factor increased to 0.907 but remained below acceptable stability criteria. The application of a counterweight significantly improved slope stability, resulting in a safety factor of 1.498. Further optimization through slope geometry redesign produced a final safety factor of 1.101, which satisfies the requirements stipulated in KEPMEN ESDM No. 1827 K/30/MEM/2018. Additionally, the redesign increased the disposal capacity from 119,507,864.23 LCM to 119,682,378.22 LCM, representing an increase of 174,513.99 LCM. These results demonstrate that counterweight application combined with geometric optimization is effective in enhancing both slope stability and disposal capacity.

Information technology (IT) infrastructure planning plays a strategic role in supporting organizational performance and achieving business objectives. However, many organizations experience misalignment between IT infrastructure planning and organizational needs, leading to inefficiencies, limited system integration, and suboptimal utilization of IT investments (Maulana, 2024; Njanka et al., 2025). This study aims to analyze the suitability of IT infrastructure planning with organizational needs using a quantitative approach. The research framework integrates the Strategic Alignment Model (SAM), Strategic Alignment Maturity Model (SAMM), and COBIT 2019 governance principles. Data were collected through a structured questionnaire distributed to IT managers and system users. A total of 85 valid responses were analyzed using descriptive statistics and gap analysis. The results indicate that IT infrastructure planning is moderately aligned with organizational needs, particularly in supporting operational activities. Nevertheless, significant gaps were identified in system integration, scalability, and long-term infrastructure planning. These findings highlight the importance of continuous evaluation and governance-based IT planning to enhance alignment and ensure sustainable organizational performance.

Effective village development through the Village Development Planning Consultative Forum (MusrenbangDes) relies heavily on active community involvement, ensuring that planned programs reflect their needs and expectations. This study aimed to determine the effect of community participation on village development planning in Pondok Village, Babadan District, Ponorogo Regency. Data were collected through questionnaires distributed to 84 respondents and analyzed using simple linear regression. A quantitative approach was used as the survey method. The results showed that community participation and village development planning were quite good. With a Cronbach's Alpha value of 0.889, validity and reliability tests indicated that the instrument was valid and reliable. The relationship between variables was linear, normally distributed, and no heteroscedasticity was found in the classical assumption test. Simple linear regression results indicated that community participation had a significant influence on village development planning. With  regression coefficient of 0.787 and a significance value of p < 0.001, community participation was responsible for 53.1% of the variation in village development planning. This is shown by the coefficient of determination (R²) of 0.531. Therefore, to improve village development plans through MusrenbangDes, community participation is crucial. Village governments must prioritize increasing sustainable participation at each stage of the planning process.

A company budget is a structured and logical plan. In business management, a budget serves as a planning, control, and decision-making tool, enabling the company to achieve effective and efficient goals. Furthermore, a company budget aims to regulate cash flow, preventing waste. This article discusses the budgeting process in the culinary business "Seblak" and the importance of proper budgeting for culinary businesses. Budgeting enables companies to effectively manage their businesses and achieve their financial goals. Seblak is a traditional Indonesian dish originating from West Java, particularly the Bandung area. Initially, seblak was a simple dish made from raw crackers, boiled until soft, mixed with spices, and topped with various toppings such as sausage, chicken, and frozen food. Seblak is derived from the word "segak" and "nyegak," two Sundanese words meaning "pungent" or "invigorating." The name is quite synonymous with seblak, which is characterized by its spicy flavor and the use of galangal (galangal) for its strong aroma.

The Outpatient Unit is an important service unit that contributes to the hospital's revenue. However, at Adam Talib Cikunir Hospital, the number of patient visits has not yet reached the target, thus it is necessary to formulate a strategy to enhance competitiveness. This research aims to develop a strategic plan for the Outpatient Unit to improve service quality and increase its contribution to the hospital's revenue. The research uses a qualitative descriptive approach. Analysis is conducted through Internal Factor Evaluation (IFE), External Factor Evaluation (EFE), SWOT analysis, and Quantitative Strategic Planning Matrix (QSPM). The IFE score of 2.44 and the EFE score of 2.41 place RS DAT Cikunir in Quadrant V of the IE Matrix, which means RS DAT Cikunir is in a Hold and Maintain position. The SWOT analysis generates several alternative strategies, and the QSPM prioritizes three strategies: enhancing specialized services (score 5,84), expanding services and digital promotion (score 5,66), and optimizing cooperation with BPJS and private insurance (score 5,38). The research concludes that improving specialized services, expanding services and digital promotions, as well as optimizing cooperation between BPJS and private insurance are the right strategies to enhance service quality, attract more patients, and strengthen the competitiveness of RS Dokter Adam Talib Cikunir amid competition in the healthcare sector.  

This study aims to analyze the application of design learning in planning discipleship materials as an effort to improve the Bible knowledge of church youth. This study uses a qualitative approach with an action research method, which is implemented through the stages of planning, action, observation, and reflection. The research subjects were 40 church youth who were actively involved in the discipleship program. Data collection techniques included observation, interviews, questionnaires, and participant reflections before and after the implementation of design learning. The results show that the application of design learning makes a significant contribution to improving the Bible knowledge of youth, which includes cognitive, affective, and psychomotor aspects. Youth not only experienced an increased understanding of the Bible's content, but also showed growth in faith attitudes, spiritual motivation, active participation in learning, and involvement in church services. The design learning approach helps create planned, contextual, and learner-centered discipleship learning. Thus, design learning is proven to be effective and relevant as a youth discipleship strategy in facing the challenges of faith formation in the digital era.

The SIAP Application is an innovation developed as a solution to support the archiving business process in the Planning Bureau. Currently, most employees still use computers and a web-based cloud system developed by Pusdatin using the PHP programming language as a storage medium for files that are no longer actively used and are categorized as dynamic archives. However, the cloud system does not have a well-structured archive management system, which often causes difficulties when employees need to retrieve archived files. As a result, employees must search for files manually by checking archived documents one by one in the cloud. This process is time-consuming and may lead to problems such as difficulties in finding files and the risk of data loss. Based on these conditions, the SIAP Application was developed to improve the effectiveness and efficiency of archive management in the Planning Bureau.The SIAP Application has an advantage in the archiving process, where employees can easily search for archives using the letter number or subject that has been entered into the system. The system will automatically display the required archive, making the retrieval process faster, more accurate, and more organized compared to the previous cloud system.The development of the SIAP Application uses PHP and HTML as the programming languages, with Bootstrap and Tailwind CSS as the user interface frameworks, and MySQL as the database. The system development method used is the Waterfall model, problem analysis is carried out using the PIECES method, and system testing is conducted through black-box testing and the System Usability Scale (SUS) to measure system usability.

This study aims to analyze the implementation of corporate income tax (PPh) planning strategies at PT Anggada Indo Asia in order to achieve tax burden efficiency. The research uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The results show that the company has not fully implemented tax planning in accordance with tax regulations, as evidenced by fiscal corrections on several expense items that do not comply with tax rules. Based on these findings, the recommended tax planning strategies include improving compliance with tax regulations, preparing more comprehensive documentation, and transferring non-deductible expenses to forms that are fiscally recognized. With the implementation of this strategy, the company successfully saved tax expenses amounting to IDR 2,816,430, which equates to a 2.4% efficiency from the total tax liability. This result demonstrates that effective tax planning can be a legitimate tool to reduce tax burdens while also improving the efficiency of the company’s financial management. Therefore, applying good tax planning strategies not only contributes to tax savings but also helps the company achieve more optimal financial management in compliance with applicable tax regulations.

This article aims to analyze the implementation of tax planning by CV. Sukses Mitra Sejahtera in reducing Corporate Income Tax liabilities. The research employs communication and observation methods, with data collected through interviews, company documentation, literature study, and online information searching. The collected data were then analyzed using a qualitative descriptive approach, focusing on the processing of commercial and fiscal financial reports. The findings indicate that the company has not fully implemented tax planning optimally. However, the existing tax planning strategy has shown positive results, with a tax burden saving of IDR 3,994,865 or approximately 5.05% of the total income tax payable. These results demonstrate that, although not fully effective, tax planning can significantly contribute to reducing the company's tax burden. Therefore, tax planning proves to be an essential tool in enhancing the efficiency of tax liabilities, which can help companies achieve better and more sustainable financial management. This study provides valuable insights for other companies in implementing tax planning to maximize their tax savings.

Digital transformation has become a strategic necessity for both public and private organizations in improving efficiency, service quality, and competitiveness in the digital era. The success of digital transformation is greatly influenced by the readiness and planning of integrated and sustainable IT infrastructure. This study aims to analyze the role of IT infrastructure planning in supporting the implementation of organizational digital transformation. The method used is a systematic literature review of scientific publications relevant to the topic of IT infrastructure, strategic information system planning, and digital transformation. The review results indicate that IT infrastructure serves as the main foundation of digital transformation, encompassing hardware, software, networks, data centers, information security, and human resources. Poorly planned IT infrastructure has the potential to cause various issues, such as limited technology capacity, digital divides, cybersecurity risks, and investment inefficiencies. Therefore, strategic IT infrastructure planning that aligns with the organization's vision is required, supported by adequate funding, human resource competency development, and adaptive digital leadership to ensure the successful and sustainable implementation of digital transformation.