Era Revolusi Industri 4.0 digitalisasi dan pemanfaatan kecerdasan buatan Artificial Intelligence ditandai dengan perkembangan teknologi yang masif di berbagai sektor kehidupan manusia, tidak terkecuali pada sektor pendidikan. Tujuan utama kegiatan PkM ini adalah meningkatkan kualitas pembelajaran dengan mengintegrasikan teknologi Artificial Intelligence dalam proses pengajaran. Metode pelatihan melibatkan guru dan staf sekolah dalam pemahaman konsep dasar Artificial Intelligence serta penerapannya dalam pembelajaran Sekolah Dasar. Selain itu, dilakukan pelatihan praktis menggunakan alat bantu Artificial Intelligence  yang dapat disesuaikan dengan kebutuhan pembelajaran di sekolah tersebut. Evaluasi dampak pelatihan dilakukan melalui pengamatan langsung, dan penilaian partisipan. Hasil menunjukkan adanya peningkatan keterampilan dan pemahaman tentang Artificial Intelligence, serta efektivitas penerapan teknologi tersebut dalam meningkatkan kualitas pembelajaran di SD Negeri 04 Sei Muka. Kegiatan PkM ini memberikan kontribusi positif terhadap pengembangan pembelajaran berbasis Artificial Intelligence di tingkat sekolah dasar dan memberikan panduan bagi institusi sejenis untuk mengadopsi teknologi inovatif dalam pendidikan.

can have a negative impact, if their use is not in accordance with the recommendations from the American Academy of Pediatrics (AAP). The purpose of this study was to determine a significant correlation between the freedom to give gadgets and the emotional mentality of children aged 3-5 years at Kartika Kindergarten, Lumajang. The cross-sectional research design was used with 40 respondents at Kartika Kindergarten, Lumajang Regency. The measuring tools in this study are the KMME questionnaireand the use of gadgets. Spearman's rho test was used to answer the purpose of this study. The results showed that the majority of mothers gave gadgets to children in the good category, 28 respondents (70%). The majority of emotional and mental children aged 3-5 years are in the normal category as many as 37 respondents (92.5%). There is a significant correlation between the flexibility of giving gadgets and the emotional mentality of children aged 3-5 years in Kartika Kindergarten, Lumajang, namely p- value 0.001.
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Language is known as a tool for interaction or communication that people use every day in various contexts, including education, economy, travel, and religion. Language skills include four components: speaking, listening, reading, and writing. From the learning outcomes are still low with 6 students failing, researchers need to make improvements to learning. The purpose of this improvement is so that researchers can improve weaknesses in the next. Based on the results obtained by researchers in implementing research at SMA Bersama Berastagi both through assignments, Student Worksheets (LKS) and Based on the results of the exam, students' ability to write drama scripts has increased. This is evidenced by students having mastered the skills of writing drama scripts.

In Ngaresrejo Village, TPQ Al-Ikhlas managed to overcome the challenge of a limited number of teachers by using the Iqro' method which is not only interesting but also adapted to the characteristics of students. By utilizing the ABCD (Asset Based Communities Development) approach model in community development, TPQ Al-Ikhlas is able to maximize potential by focusing on its assets, namely the significant number of students. The TPQ learning program has the main objective of improving religious understanding, and the results are seen through the students' increased insight into Arabic writing, recitation of Hijaiyah letters, as well as memorization of daily prayers, short letters, and prayer recitations. By successfully implementing this method, TPQ has not only overcome the limited number of teachers, but also made a positive contribution to improving the religious knowledge and practical skills of its students.

Seiring perkembangan teknologi, media yang digunakan dalam menyampaikan informasi berubah menjadi media digital yang lebih efisien untuk digunakan. Tantangannya adalah bahwa informasi yang disajikan secara digital ini ternyata juga mempermudah penyebaran hoaks dalam berbagai bentuk baik tulisan, gambar, video, dan audio. Agar tidak mudah terpengaruh informasi hoaks di berbagai media digital, maka perlu dilakukan peningkatan literasi digital dikalangan generasi muda. Penelitian ini dilakukan dengan tujuan untuk mengetahui dampak literasi digital terhadap pencegahan informasi hoaks. Metode penelitian yang digunakan adalah metode kuantitatif dimana pengambilan data dilakukan menggunakan kuesioner dengan subjek siswa SMK Kristen Bisnis dan Manajemen Salatiga. Hasil dari penelitian ini menunjukkan bahwa literasi digital memiliki pengaruh 63,6% terhadap pencegahan hoaks. Bentuk hubungan yang terjadi antar variabel yaitu positif, dan untuk korelasi yang didapatkan termasuk kuat. Bentuk hubungan yang positif menunjukkan bahwa semakin tinggi pemahaman tentang literasi digital maka semakin tinggi juga pencegahan hoaks.

Sleeping for a child is as important as eating, drinking and playing, because many children neglect their sleep time because they play on their cellphones. This community service aims to increase parents' knowledge and understanding about NAP Training in order to optimize the growth and development of pre-school age children.
This activity is carried out using counseling and training methods for mothers who have pre-school age children with the material presented including the concept of sleep, sleep time according to age, benefits of sleep, sleeping techniques and methods for children, the concept of growth and development, children's growth and development according to age stages. . The activities were carried out at the One Roof Kindergarten in Ketompen Village which was attended by 41 mothers.
The results obtained were truly extraordinary where almost all participants (97%) were able to answer the questions asked.

The purpose of this study is to find the benefits of polygamous marriage in Islamic law which will be associated with legal protection of women. In principle, Indonesian marriage law allows a husband to have more than one wife (polygamy) but the rules regarding the wife's consent are not strictly regulated in Islamic law. However, the state through legislation regulates that the wife's consent is a condition that must exist, this is a guarantee of protection for women. The difference between this research and previous research is that this research will focus on explaining the benefits of polygamy in Islamic law, providing a critical analysis of the problem of polygamy itself, discussing the impact of polygamy from a social, psychological, or economic perspective on women and children. This research method is normative legal research with a legislative approach. The result of this research is that polygamy is allowed with certain exceptions and conditions. It is not easy to be polygamous because justice is an absolute requirement and most importantly must be with the consent of the wife. The Compilation of Islamic Law also regulates the provisions and conditions for polygamy for Muslims. The provisions contained in the Marriage Law are in principle in line with the provisions of Islamic law. The purpose of the Marriage Law and the Compilation of Islamic Law provides provisions and requirements for polygamy.Tujuan penelitian ini untuk menemukan kemaslahatan perkawinan poligami dalam syariat islam yang akan dikaitkan dengan perlindungan hukum terhadap perempuan. Pada prinsipnya hukum perkawinan di Indonesia memperbolehkan bagi seorang suami untuk beristeri lebih dari seorang (poligami) tetapi aturan mengenai persetujuan istri tidak diatur secara tegas dalam hukum islam. Namun, negara melalui peraturan perundang-undangan mengatur bahwa persetujuan isteri merupakan syarat yang harus ada, hal ini sebagai jaminan perlindungan terhadap perempuan. Perbedaan penelitian ini dengan penelitian sebelumnya yaitu penelitian ini akan fokus menjelaskan mengenai kemaslahatan poligami dalam syariat Islam, memberikan analisis kritis tentang masalah poligami itu senditi, membahas dampak poligami dari sisi sosial, psikologis, atau ekonomi terhadap perempuan maupun anak-anak. Metode Penelitian ini yaitu penelitian hukum normatif dengan pendekatan perundang-undangan. Hasil penelitian ini yaitu bahwa poligami diperbolehkan dengan pengecualian dan syarat-syarat tertentu. Tidak mudah untuk berpoligami karena keadilan adalah syarat mutlak dan yang terpenting harus dengan persetujuan istri. Kompilasi Hukum Islam juga mengatur ketentuan dan syarat untuk berpoligami bagi umat Islam. Ketentuan-ketentuan yang terdapat dalam Undang-Undang Perkawinan pada prinsipnya selaras dengan ketentuan hukum islam. Tujuan dari Undang-Undang Perkawinan dan Kompilasi Hukum Islam memberikan ketentuan dan persyaratan terhadap seorang suami untuk menikah lagi agar tidak terjadi sikap sewenang-wenang dari suami terhadap istri-istri (perempuan) demi terciptanya keluarga sakinah, mawaddah dan warahmah. Hal ini tidak lain untuk mewujudkan kemaslahatan baik bagi suami, terutama bagi isteri ketika dilakukannya perkawinan poligami.    

This research aims to determine the effect of good corporate governance, leverage,  and firm size on risk disclosure in banking companies listed on the Indonesia Stock Exchange in 2019-2021. The population in this research are banking companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique used purposive sampling technique and obtained 33 companies with a research period of 3 years. The analytical method used in this study is multiple linear analysis using SPSS software version 25.0. Based on the results of the research conducted, it was found that, (1) the Independent Board of Commissioners has no effect on risk disclosure, (2) the Audit Committee has a positive effect on risk disclosure, (3) Leverage has a positive effect on risk disclosure, (4) Firm Size has a positive effect on risk disclosure.

ABSTRACT
This study aims to find out about the quality of accounting information at BAZNAS Jambi City and what are the obstacles in implementing the quality of accounting information at BAZNAS Jambi City in managing BAZNAS financial reports in terms of PSAK 109. The type of this research is qualitative research, namely the field research method. documentation and interviews. In collecting the data, the researcher involved several staff of BAZNAS Jambi City. Based on the results of the study indicate that the general obstacle in the application of SIA at BAZNAS Jambi city is constrained in Human Resources because the number of employees is very limited, besides that the problem of educational background that is not in accordance with the field of work taken will affect the quality of accounting information in the presentation of the report. Finance.
 
 
 

Micro, Small and Medium Enterprises (MSMEs) in Indonesia, which are contributors to national economic growth, still experience many obstacles in their development, such as ineffective partnership patterns, and their development does not meet expectations. This makes the implementation of CSR carried out by companies or BUMN still not on target or still partial. The aim of this research is to evaluate and create a pattern of synergy between the implementation of corporate CSR and community economic empowerment in the form of MSMEs. This research was conducted at PT Astra International Tbk with one of the CSR partners in the form of Kampung Berseri Astra, namely KBA Semanggi Suroboyo. The research method is a qualitative approach, using 3 key informants. The results of the research show that PT Astra International Tbk has committed to implementing corporate CSR with a focus on community economic development through Kampung Berseri Astra which is developed and monitored continuously every year through 4 main pillars, namely Education, Health, Environment and Entrepreneurship. KBA Semanggi Suroboyo, as one of the partners, feels that the implementation of CSR is right on target, but is still hampered by the synergy of regional government programs, especially those related to empowering MSMEs. An appropriate synergy pattern is needed to synergize the implementation of the Company's CSR with community economic empowerment, especially in terms of empowering MSMEs.