Indonesia is home to approximately 400 mountains that attract climbers, both local and international. The increasing number of climbers each year correlates with a rise in accidents. According to data from the National Search and Rescue Agency (BASARNAS), climbing accidents have increased over the past four years. In 2018 alone, there were 23 incidents resulting in 6 fatalities, 4 climbers reported missing, 7 climbers fell ill, and 592 climbers were rescued. Human error, such as choosing the wrong route and adverse weather conditions, remains the primary cause of climbers getting lost. To address these challenges, this research develops a GPS and Long Range (LoRa) based mountain climber monitoring system. The system utilizes GPS to track climbers' locations, heart rate sensors to monitor health conditions, and a buzzer for early warnings when climbers enter restricted areas. It also features a panic button for sending SOS signals to rescue posts. Agile Scrum methodology is employed in the system development, enabling iterative and collaborative software development. Research findings indicate that this system enhances efficiency and effectiveness in monitoring and rescuing climbers in distress, thereby improving mountain climbing safety and comfort.

Micro, Small and Medium Enterprises (MSMEs) play an important role as a driver of Indonesia's economy. The management of MSMEs in Indonesia has the problem of limited knowledge to calculate the right cost of goods sold because they do not understand the concept of Cost of Goods Sold (COGS). To deal with these problems, MSME actors need to understand the concept of COGS Sold to optimize profits and minimize business losses. This research method is descriptive with a qualitative approach. The data collection techniques used are literature studies and field studies. Meanwhile, the community service analysis technique consists of the preparation stage, the implementation stage and the evaluation stage. The result of this research from community service is to provide relevant knowledge to the community about the urgency of financial records in entrepreneurship. Through this activity, the public's understanding of the concept of COGS in optimizing MSME businesses has increased

This research aims to evaluate the effectiveness of linear regression as a forecasting tool to estimate the Provincial Minimum Wage (UMP) in Indonesia. Utilizing UMP data from various provinces during the period 2002-2022, this study employs linear regression to analyze the factors influencing UMP determination. The predicted UMP for North Sumatra in 2023 demonstrates a high level of accuracy (R-squared = 0.9678), affirming the potential of linear regression as an effective tool to understand regional economic dynamics. The research provides a crucial foundation for policymakers in regional economic planning and suggests avenues for further investigation, including exploring alternative prediction methods and analyzing the impact of UMP regulation policies.

Pandemi COVID-19 pemerintah berupaya untuk melakukan berbagai langkah strategis sebagai  bentuk dalam percepatan penanangan  COVID-19.  Kebijakan salah satujya dalam strategis dilakukan oleh pemerintah adalah adanya suatu penerapan Pembatasan Sosial Berskala Besar dilakukan di berbagai desa, kota, atau kabupaten di Indonesia. Namun, kebijakan tersebut tidak berarti menanggalkan / kegiatan tanggung jawab pemerintah terhadap masyrakat Indonesia dan lini kehidupan didalam masyarakat.  Formulasi  terkait  pengaturan  masa mendatang  tentang  status  darurat  hukum  nasional.  Hasil  ini menyatakan bahwa  tanggung jawab  negara dalam  masa pandemi  bukan hanya COVID-19 telah  terlegitimasi dengan ketentuan hukum nasional maupun internasional. Kebijakan Pembatasan Sosial ini dilakukan Berskala Besar hendaknya tidak  menderogasi  hak-hak  prinsipil  masyarakat.  Untuk  itu, tanggung jawab negara tersebut  harus tetap dioptimalkan mengingat masyarakat memiliki posisi sentral di dalam suatu negara.. Kemudian, diperlukan suatu formulasi baru sebagai dalam  pengaturan  status darurat  nasional.  Hal ini  dikarenakan undang-undang  yang telah  ada tidak relevan dengan kondisi saat ini.

College students, as a dynamic group developing their identity, are often the first to adopt new habits and styles. Therefore, it is important to know how students assess halal products and to what extent students avoid banned products. This research aims to determine students' knowledge about halal literacy and preferences for boycotted products. The results of the research show that the majority of KH University students. A. Wahab Hasbullah understands halal literacy, students look at halal products before consuming them and the majority of students are in the category of rarely consuming products that are considered boycotted. This research uses qualitative and quantitative methods.

In the modern era of education, the focus of learning has shifted from teacher orientation to student orientation. As educators, it is important to design learning methods that are in accordance with technological developments. Today, learning that is too teacher-centered and theoretical tends to reduce student interest. Therefore, the use of audio-visual media such as learning videos can increase student engagement, provide deep meaning, and arouse high enthusiasm for learning. This study aims to 1) explain the level of student enthusiasm when using audio-visual learning media, and 2) evaluate the impact and interest of students on audio-visual based learning media in the learning process. This research was conducted at Madrasah Ibtidaiyah Ibn Aqil Pekanbaru. This research is a descriptive qualitative research that uses data collection methods in the form of direct observation, interviews, and literature studies. Research findings show that lecture-dominated learning tends to make learners lose interest and focus on themselves. The results of the study showed that 1) when students were introduced to the use of audio-visual media such as learning videos, most of them felt very enthusiastic and excited in following the learning process, while only one student showed less interest. 2) Thus, it can be concluded that the use of audio-visual learning media can increase student enthusiasm at the elementary school level.

This study aims to analyze the effect of capital structure and net profit margin on company value in transportation and logistics sub-sector companies with a sample of 21 companies listed on the Indonesian stock exchange using the purposive sampling method and based on the 2018-2021 sampling criteria. Based on the results of statistical analysis, it can be concluded that capital structure has a significant effect on the firm value of the transportation and logistics sector studied. this is proven by using the t test with a significant value of 0.003 > 0.05 and tcount 3.040 > ttable 1.989. so it can be concluded that capital structure has a significant effect on value based on statistical analysis it can be concluded that the net profit margin has no effect on the value of the companies in the transportation and logistics sector being studied. this is proven by using the t test with a significant value of 0.205 > 0.10 and tcount 1.277 < ttable 1.989. conclude that net profit margin has no effect on company value. it can be concluded that capital structure and net profit margin have a significant effect on company value in transportation and logistics sector companies listed on the Indonesia Stock Exchange in 2018-2021, with Fcount is 5.272 > Ftable 3, 11 significant value of 0.007 is smaller than the targeted significant level of 0.05. R Square of 0.115. This means that there is a contribution of 11.5% from the independent variables, namely capital structure (X1) and net profit margin (X2) to firm value (Y). While the remaining 88.5% is contributed or influenced by other variables.
 
 

<p><em>Media progress must be seen through the broad communication capabilities that exist today, the shift from simple media to advanced media. The changing face and changes in human development, a cycle that was previously slow and required long interactions, now very simple and fast. One of the transitions is to social media which is widely accessed and has an impact on a person's self-confidence regarding their own body image. Social media is the latest in a series of web-based networking innovations developed to make it easier to convey, take part, offer and structure online organizations so they can spread their content. In this research, a descriptive qualitative study was used to clearly describe the impact of social media on self-confidence regarding body image of Gen Z (1995-2010) in Cimahi City. Social media turns out to have both negative and positive impacts on those who actively access it in everyday life.</em></p>

<p><em>This Community Service appointed the title is Increasing Young Generation's Understanding of Archipelagic Insight Concept (Geopolitics) as Part of Defending the Country. The project used counseling method, it held at Senior High School namely SMAN 2 Tarakan as well as this project s partner. The program was implemented, bearing in mind that defending the country is obligation of every citizen. In a broader sense, it includes having lawful outlook towards nation and state. The conclusion after the counseling is younger generation especially students at high school in Border Region, must have a comprehensive understanding of defending the country, including understanding condition of country or must have proper perspective regarding the existence of younger generation in realizing aspirations of nation. Aftermost, the suggestion from organizer of the community service is required for continuos counseling or workshop with the output of understanding the Archipelago insight in every school involved all stakeholders.</em></p>

Abstract: Human and communication are inseparable, because basically humans have to communicate and also have shared motivations that become a community. Due to the rapid development of the times and technology, community systems and ecosystems have transformed into virtual communities such as virtual Tenoon.id communities. But how they can maintain and improve these crucial social relationships to support the Tenoon.id in the future. In general, there are social relationship-breaking conflicts between internal members of the community that trigger the division of a community. Therefore, this study discusses how Tenoon.id maintains the kontan and unity in existing social relations to carry out a work plan that is a mandatory activity and daily dynamics of Tenoon.id. The results of this study are in Tenoon.id social relationships that are well established and effective, especially when Tenoon.id utilize existing technology to be able to adapt to the situation during the Covid-19 pandemic, and all of these things also do not close the possibility of small problems such as errors in receiving information, late meetings, and so forth.