MSMEs are the backbone of the Indonesian economy. To maintain the continuity of their business, MSMEs must have good and correct financial report management. MSME financial reports tend to be simple and ignore financial administration rules. This research aims to create and compile financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) for the Berkah Laris Frozen Food UMKM in Malang. The method used in this research is a descriptive qualitative method. The data sources used are primary data in the form of interviews and secondary data in the form of documentation. The results of the research are the presentation of an income statement showing operating profit, a change in capital report showing capital at the end of 2024, a financial position report showing the amount of assets owned equal to the total of liabilities and capital, and notes to the financial report which presents a general overview, an overview of important accounting policies, retained earnings and sales revenue for the period 31 December 2024.

Tritya Eye Clinic Surabaya, as one of the developing eye health service providers today, faces a major challenge in providing optimal services for various patient segments, including BPJS Kesehatan participants, private insurance users, and general patients. Problems that occur with employees at the Tritya Eye Clinic, based on the results of a psychological test on September 9, 2024 on 24 employees, it was found that 22 employees had low/lacking emotional stability, in addition, based on personnel data in 2024, it was found that there were employees who committed violations with one of the causes being emotional stability based on the results of counseling conducted by the Head of HR. From the counseling, it was also found that employees have a desire for their well-being in the workplace, which is a trigger for expectations related to employee well-being and digitalization requires Tritya Eye Clinic to make changes that are expected to simplify work and minimize errors in work. The purpose of this study was to determine the effect of employee well being , emotional intelligence and job simplification on employee performance with employee achievement as an intervening variable on employees of Tritya Eye Clinic Surabaya. This study uses a quantitative method with primary data sources obtained from distributing questionnaires. The population of the study was employees of Tritya Eye Clinic Surabaya. The selection of respondents was carried out using the saturated non-probability sampling method with a total of 67 respondents . The data analysis method used descriptive analysis and SEM-PLS analysis. The results showed that the variables employee well being , emotional intelligence and job simplification had a positive and significant effect on employee performance through employee achievement on employees of Tritya Eye Clinic Surabaya.

Human resources are the driving force of animal husbandry in Indonesia, because the role of human resources is important and aligned with qualified work skills will create sustainable dairy farms. This Literature Review aims to examine the effect of increasing productivity and sustainability of dairy farms through optimizing human resource management. This study used a systematic review method. After collecting information from 13 SINTA accredited journals and SCOPUS indexed journals, it was found that optimizing human resource management plays an important role in realizing productivity and sustainability of dairy cows, as found in this literature review that empowering farmers by providing training, knowledge and skills is a key factor in increasing production yields that support business sustainability.

Numerical literacy is a fundamental skill that plays a crucial role in the learning process, particularly in the field of science, especially physics. However, the reality is that many freshmen struggle with numerical literacy. This significantly impacts their foundational mathematical skills, which can hinder the academic learning process. This community service activity aims to enhance the numerical literacy of freshmen in the Physics Department at the University of Lampung by utilizing interactive visual modules. The activity was conducted over two sessions in January 2025, involving 28 new students. The students were divided into heterogeneous groups to support collaborative learning. Pre-test and post-test assessments were conducted to measure the effectiveness of the modules. The results showed an average score improvement from 36.25% to 56.6%. Addionally, the satisfaction survey results showed positive responses regarding the module’s appearance, clarity and benefits. Based on this activity, it was concluded that collaborative learning supported by interactive visual media can enhance students numerical literacy skills. 

In the digital era, marketing strategies through e-commerce have rapidly evolved. Shopee, as one of the leading platforms, utilizes marketing content and live streaming features as efforts to attract customers. This study aims to analyze the influence of marketing content and Shopee live streaming on customer purchasing decisions. The research employs a descriptive quantitative approach using a questionnaire as the instrument. The expected results indicate that engaging marketing content and interactive live streaming have a positive impact on consumer interest and purchasing decisions. These findings are expected to serve as a reference for businesses in optimizing their digital marketing strategies.

Innovation strategy is a crucial approach to enhancing organizational competitiveness, especially in the digital era marked by rapid technological advancement and increasingly complex competition. This study aims to analyze how innovation strategies can be effectively implemented to improve organizational competitiveness, while also identifying key supporting factors such as digital transformation, innovative culture, external collaboration, leadership, and data-driven decision-making. The research method employed is literature review, drawing from various theoretical frameworks and previous studies. The findings indicate that integrated innovation strategies—including digital process transformation, development of digitally competent human resources, and the establishment of an adaptive organizational culture—significantly contribute to overall organizational performance improvement. The application of advanced technologies such as artificial intelligence and big data also enhances the organization's ability to understand stakeholder needs and design targeted solutions. This study emphasizes that innovation is no longer an option, but a fundamental necessity to ensure organizational sustainability, relevance, and competitive advantage in the digital age.

This research examines the implementation of social welfare through social assistance funds in Indonesia during the Covid-19 pandemic within the framework of the welfare state theory. Using a normative juridical approach with a descriptive-normative character, the study analyzes the legal foundations, the theory of justice, and utilitarianism as conceptual bases. Two approaches Statute Approach and Conceptual Approach are employed to review key regulations (Law No. 13/2011, Law No. 11/2009, Government Regulation No. 39/2012, and other implementing regulations) as well as the concepts of distributive justice, utility, and the capability principle. Secondary data consists of primary, secondary, and tertiary legal materials collected through literature study and qualitatively analyzed. The findings reveal that programs such as Direct Cash Assistance (BLT), the Family Hope Program (PKH), and the Staple Food Card (Kartu Sembako) represent state interventions aimed at correcting inequality and ensuring citizens’ social rights. The application of the principles of social justice, utility, transparancy, accountability, participation, and sustainability has strengthened the legitimacy of social assistance as a redistributive instrument. However, the main challenges lie in the accuracy of the Integrated Social Welfare Data (DTKS), overlapping recipients, limited public participation, and long-term planning that remains reactive to crises. Evaluation of alignment with welfare state principles reveals that social assistance interventions have helped reduce short-term economic burdens but are not yet optimal in empowering recipients toward self-reliance. Based on these findings, it is recommended to regularly update the DTKS, enhance digitalization and data transparancy, expand participatory mechanisms, and integrate social assistance policies into long-term national development strategies. Thus, social assistance funds can serve not only as emergency aid but also as sustainable instruments to realize social justice and inclusive growth.

This community service program aims to educate village residents on the importance of waste separation and processing, implement simple circular economy-based technologies, and establish a community-based waste management system. A participatory approach is carried out through awareness campaigns and training on household-level waste sorting, environmental campaigns through schools, communities, and social media, as well as incentive programs for residents actively involved in waste management, such as waste bank initiatives. The outcomes of this program are expected to create a cleaner and healthier village environment, improve the community’s economic well-being, and support the achievement of the Sustainable Development Goals (SDGs). Furthermore, the program is intended to serve as a replicable model for waste management in other regions with similar characteristics.

According to data from the World Health Organization, around 90% of women experience severe dysmenorrhea, and 10-15% experience mild dysmenorrhea. Research in various countries has also shown that more than 50% of women suffer from primary dysmenorrhea. This study aims to analyze the impact of health education on how adolescent girls cope with menstrual pain at MA Alhudaebiyah, Sukabumi, in 2024. The research method used is a descriptive quantitative approach with a sample of 50 female students from grades X, XI, and XII. The results show that 88% of the respondents experience primary dysmenorrhea, and most of them employ strategies that are not very effective. The Chi-Square statistical test yielded a p-value of 0.000 (? < 0.05), indicating a significant relationship between knowledge level and efforts to reduce pain. The Odds Ratio (OR) value of 215 indicates that good knowledge greatly increases the likelihood of taking more effective actions.

The pattern of asah, asih, asuh is still a priority problem to be resolved in Indonesia. Prevalence data on infants and toddlers with a lack of basic needs such as malnutrition, lack of interest in coming to the integrated health post, and the absence of monitoring of infant and toddler development in Babakan Village, Ciseeng District, Bogor Regency, there are around 20 infants and toddlers who still do not get the correct asah, asih, asuh pattern. This education aims to increase public understanding, especially mothers who have toddlers, regarding the concept of Asah, Asih, Asuh as a holistic approach in supporting child growth and development. This education uses a lecture method with booklet media. Data collection was carried out by distributing questionnaires, the results of the education obtained a p value of 0.000 (p <p = 0.05) which means that there is an influence on increasing knowledge of basic living needs for infants and toddlers asah, asih, asuh as an intervention to prevent unbalanced nutrition and a lack of basic needs for infants and toddlers. And the t value is 6.205. The conclusion of this study is that educational interventions on Asah, Asih, Asuh can increase mothers' awareness and knowledge in caring for and fulfilling the basic needs of infants and toddlers, which ultimately contributes to more optimal child growth and development. It is hoped that the infant and toddler development monitoring program can be implemented at the integrated health post and mothers can better understand the contents of the KIA book.