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.

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.

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.

As global attention to sustainability increases, the implementation of Environmental, Social, and Governance (ESG) principles has become increasingly important in the business world. However, the social aspect of ESG is often overlooked compared to environmental and governance aspects. This study aims to identify and analyze the challenges faced by companies in implementing the social aspect of ESG through a literature review of various academic sources. The findings indicate that companies encounter challenges such as limited understanding, resource constraints, organizational cultural barriers, regulatory uncertainty, and stakeholder pressure. This research provides insights into the obstacles and potential strategies that companies can adopt to address them. However, the study is limited by its reliance on literature alone, highlighting the need for future research using primary quantitative or qualitative data to strengthen these findings.

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.

The growth of digital technology has made it easier to access information quickly and flexibly, anytime and anywhere. However, this convenience also gave birth to a new behavior called doomscrolling, which is the tendency of individuals to constantly scroll and consume negative content on social media, which has the potential to affect users' psychological conditions, including anxiety. This study was conducted to examine the extent to which doomscrolling activity is related to the level of anxiety experienced by students of the Faculty of Da'wah and Communication Sciences (FDIKOM) UIN Syarif Hidayatullah Jakarta. The design is quantitative correlational to examine the relationship between variables. A total of 30 respondents were involved through purposive sampling technique, based on certain predetermined criteria. The research instrument was a closed questionnaire with a Likert scale (1-5), which had previously gone through a validity test process to ensure its feasibility. The results of linear regression analysis showed a significant influence between doomscrolling and anxiety, with a coefficient of determination (R²) of 0.335. This means that doomscrolling contributes 33.5% to student anxiety, while 66.5% is influenced by other factors. This finding confirms that doomscrolling behavior influenced by psychological, social, and technological factors can increase anxiety if not addressed wisely. This study recommends the importance of.

This study aims to evaluate the influence of the physic|al environment on student s|atisf|action |at Dju|and|a University, Bogor. |A qu|antit|ative method with |a survey |appro|ach w|as used to collect d|at|a from 50 students through questionn|aires. Multiple line|ar regression |an|alysis using SPSS version 26 reve|aled th|at the qu|ality of the physic|al environment—which includes |aspects such |as |air qu|ality, lighting, color, |and sound—h|as |a positive |and signific|ant imp|act on student s|atisf|action. These findings suggest that improving the physical environment can be an effective strategy to enhance student satisfaction and academic achievement