Kegiatan pengabdian masyarakat ini bertujuan untuk membangun jiwa kewirausahaan pada 30 remaja binaan SOS Children's Village Banda Aceh melalui program pelatihan intensif satu hari. Pelaksanaan kegiatan menggunakan pendekatan partisipatif yang menggabungkan metode ceramah interaktif dan workshop keterampilan praktis, dengan materi utama berupa motivasi kewirausahaan dan pengenalan peluang usaha. Hasil evaluasi menunjukkan keberhasilan program dalam meningkatkan motivasi peserta, dimana 90% remaja menyatakan antusiasme tinggi untuk memulai usaha mandiri setelah mengikuti pelatihan. Namun demikian, teridentifikasi beberapa kendala utama seperti kurangnya pemahaman dasar tentang mekanisme berusaha, keraguan akan kemampuan diri, serta kebingungan dalam menentukan langkah awal memulai bisnis. Faktor pendukung utama adalah semangat dan keterlibatan aktif peserta selama proses pelatihan. Program ini berhasil memperkenalkan berbagai peluang usaha potensial seperti usaha kuliner rumahan, jasa fotografi kreatif, serta kerajinan tangan berbahan lokal. Temuan ini mengindikasikan bahwa meskipun motivasi telah berhasil dibangun, diperlukan pendampingan lebih lanjut untuk mengkonversi semangat tersebut menjadi aksi nyata. Untuk kegiatan serupa di masa depan, disarankan untuk mengembangkan program lanjutan berupa pendampingan intensif, akses permodalan, serta pembentukan jejaring usaha guna memastikan keberlanjutan usaha yang dirintis peserta. Hasil program ini memberikan kontribusi penting dalam pengembangan model pembinaan kewirausahaan bagi remaja marginal.

This article discusses the four-month internship experience at PT Pos Indonesia Regional V Surabaya, specifically in the Finance and Accounting section, with a focus on evaluating the effectiveness of using the SAP S/4HANA system in recording financial transactions. The research used a descriptive qualitative approach with a literature study method that was analyzed thematically. The results showed that SAP supports real-time transaction recording, is integrated between modules, has an adequate audit trail, and increases HR competence in terms of accuracy and work efficiency. The conclusion shows that the SAP system has proven effective in supporting operational efficiency and internal control of the company, while providing practical experience and important learning for students in facing the digital and integrated world of work.

The reproductive organs are a highly sensitive area that requires careful hygiene and care, especially among adolescent girls who are susceptible to reproductive health issues such as vaginal discharge. One key preventative measure is consistent personal hygiene practices, particularly in maintaining vaginal hygiene. This practice is crucial to ensuring the area remains healthy, balanced, and free from infectious agents that can cause abnormal vaginal discharge or other health issues if left untreated or neglected. The primary objective of this community service initiative was to raise awareness and understanding of the importance of maintaining reproductive organ hygiene and health among adolescent girls. This activity was implemented and executed in two main phases. The first phase included an educational session delivered by fourth-semester nursing students, focusing on the importance of personal hygiene and reproductive health for adolescent girls. The second phase included an open discussion forum where participants were encouraged to ask questions, share experiences, and clarify their understanding of the material presented. The results showed a positive response from the participants. Most of them demonstrated increased awareness and understanding of reproductive hygiene and expressed their intention to consistently integrate proper care practices into their daily routines. This suggests that educational interventions, particularly those involving interactive communication, are effective in increasing knowledge and fostering health-conscious behaviors among adolescents. In conclusion, this program successfully contributed to improving participants' knowledge and attitudes in maintaining reproductive health, which is important for their overall well-being and long-term disease prevention efforts.

Purpose: This study aims to estimate and evaluate per capita expenditure at the subdistrict level in Garut Regency by employing unit-level Small Area Estimation (SAE) techniques, specifically utilizing the Empirical Best Linear Unbiased Predictor (EBLUP) and the Empirical Best Predictor (EBP) methods.
Methods: The data used in this study are socio-economic data, specifically per capita household expenditure in Garut Regency. Socio-economic data generally skew positively rather than the normal distribution, so a method that can approximate or come close to the normal distribution is needed, for example, log-normal transformation. To improve the performance of EBLUP, which may lead to inefficient estimators because of violation of the assumption of normality, this study proposes the Empirical Best Predictor (EBP) method. It handles positively skewed data by applying log-normal transformation to sample data so that it more closely conforms to the desired distribution.
Result: The EBP results are more stable than EBLUP since EBLUP is highly sensitive to outliers, and in cases where the normality assumption is violated, it produces a significant mean square error and inefficient estimators. Evaluating the estimates with both EBLUP and EBP shows Relative Root Mean Squared Error (RRMSE) values above 25%, especially in the subdistricts of Pamulihan, Sukaresmi, and Kersamanah. This is probably due to the household samples being taken in these three subdistricts being comparatively small compared to the other.
Novelty: In this research, we use EBP to improve the performance of EBLUP, which produces inefficient estimators when the normality assumption is violated.

This study explores assessment strategies based on validity and reliability in determining the Minimum Competency Criteria (Kriteria Ketuntasan Minimal or KKM) in Islamic religious education. Validity and reliability are two fundamental concepts educators must understand to ensure that the assessment instruments used are dependable and accurate in measuring student competencies. Validity is defined as the degree to which an instrument accurately measures the intended object, while reliability pertains to the consistency of assessment results. The document also emphasizes the importance of conducting trial tests on assessment instruments before widespread implementation to identify and address existing shortcomings. Additionally, this research highlights the use of the Delphi technique as a systematic method to collect and evaluate expert opinions in determining KKM. Through in-depth analysis, the study employs a library research method, reviewing books, journals, and various other literature sources. The findings conclude that the effective application of the Delphi technique, combined with a focus on validity and reliability, can enhance the quality of assessments in Islamic religious education.

Efficient resource allocation is a major challenge in various sectors, especially when faced with limitations in quantity, time, and cost. This study aims to examine the application of linear programming as an optimization method in solving assignment problems, where a number of resources must be optimally allocated to a number of specific tasks. Through a literature study approach, this study examines various relevant previous study results, especially in the Indonesian context. The results of the study indicate that linear programming is able to improve operational efficiency, reduce costs, and produce a more balanced task distribution. However, this model has limitations in dealing with non-linear conditions and data uncertainty, so integration with other methods such as fuzzy logic or genetic algorithms is needed. This study is expected to broaden the understanding of the benefits of linear programming and encourage its wider application in quantitative-based decision making.

This study aims to examine the implementation of kinesthetic and visual-spatial intelligence learning in early childhood. The background of this research is the importance of developing multiple intelligences in early childhood, especially kinesthetic and visual-spatial intelligence which often receive less attention in formal learning. The research methods used include limited participatory observation, in-depth interviews with teachers, and documentation of children's work and lesson planning documents. The results of the research at TKIT Siti Khadijah show that the learning activities designed consistently support the development of children's multiple intelligences. A case study of a child named Abbil showed significant progress in visual-spatial intelligence through coloring activities, assembling lego blocks, and basic introduction to visual programming. In the kinesthetic aspect, Abbil showed good body coordination through morning exercises and traditional games such as engklek, as well as social-kinesthetic skills in group games. This study concludes that developing kinesthetic and visual-spatial intelligence through a holistic and fun learning approach can help children reach their full potential.

Supervisi pendidikan memegang peranan yang sangat penting untuk meningkatkan kualitas pendidikan melalui berbagai cara ataupun fungsi yang meliputi penelitian, penilaian, perbaikan, dan pembinaan. Tujuan dari artikel ini adalah untuk mengkaji secara mendalam fungsi-fungsi supervisi pendidikan dengan maksud meningkatkan kualitas sendiri dari kinerja para guru. Selain itu metode penelitian ini juga menggunakan metode studi pustaka dengan menganalisis berbagai sumber terpercaya seperti buku, jurnal ilmiah dan artikel lain yang terkait dengan fungsi- fungsi supervisi pendidikan. Hasil penelitian menunjukkan bahwa supervisi pendidikan tidak hanya sebagai pengontrol tetapi sebagai sarana pengembangan profesional seorang guru untuk meningkatkan pendidikannya berkelanjutan. Fungsi penelitian membantu mengidentifikasi masalah dan potensi dalam proses pembelajaran, selain itu fungsi penilaian memberikan umpan balik yang konstruktif, fungsi perbaikan berupaya meningkatkan kualitas pembelajaran siswa, dan fungsi pembinaan membantu para guru untuk mengembangkan potensi mereka baik dari akademis maupun bakat mereka. Supervisi pendidikan yang efektif memerlukan kolaborasi, partisipasi, dan pendekatan yang memberdayakan dengan tujuan untuk menciptakan lingkungan pendidikan yang berkualitas.

This study aims to examine the influence of firm size, audit fees, audit tenure, audit committee, and auditor switching on the quality of audits. The research employs a quantitative method, using secondary data sourced from annual reports of companies in the transportation and logistics sector listed on the Indonesia Stock Exchange for the period of 2021–2023. The sample was selected using purposive sampling, resulting in 23 companies and yielding 69 observational data points. After eliminating one outlier, the final dataset comprised 68 observations. The results reveal that firm size, audit fees, audit tenure, and auditor switching do not significantly affect audit quality. However, the audit committee variable shows a significant impact on audit quality. Furthermore, collectively, all the independent variables is firm size, audit fees, audit tenure, audit committee, and auditor switching are found to influence audit quality.