The study aims to analyze the occupational safety and environmental health risks due to aircraft painting at the Hangar of PT. XYZ. The study is a descriptive study with a qualitative approach. The results of the study are the analysis of occupational safety risks seen from occupational safety risks and risk control. Occupational safety risks in aircraft painting activities at PT. XYZ are divided into several parts, namely (1) Exposure to hazardous chemicals is included in the high category; (2) The risk of work accidents is included in the moderate category; (3) Equipment damage is included in the low category; and (4) Fire is included in the low category. Risk control can be carried out by (1) Increasing strict supervision of the aircraft painting process; (2) Conducting appropriate occupational safety training for workers; (3) Using PPE; (4) Using adequate safety equipment; and (5) Carrying out proper equipment maintenance. The analysis of environmental health risks is seen from environmental health risks, sources of risk and risk control. Environmental health risks are divided into several parts, namely (1) Air pollution is included in the moderate category; (2) Soil and water contamination is included in the moderate category; and (3) Environmental damage is included in the moderate category. Sources of environmental health risks are the use of hazardous chemicals and painting waste. Risk control can be done by carrying out strict supervision, using safe chemicals and proper waste management.

This study aims to analyze the effect of work discipline and knowledge management on employee performance at the Technical Implementation Unit (UPT) of Lubuk Pakam Health Center. The research uses a quantitative approach with surveys and questionnaires distributed to 67 employees as the sample. The results show that work discipline and knowledge management simultaneously have a positive and significant effect on employee performance with an F-value of 19.336 (p < 0.05) and an R Square of 0.377, indicating that both variables contribute significantly to performance improvement. These findings highlight the importance of enhancing work discipline and effective knowledge management to achieve optimal employee performance at the Lubuk Pakam Health Center.

Economic globalization has increased the complexity of cross-border transactions, particularly in transfer pricing practices, which are often used by multinational companies to shift profits to lower-tax jurisdictions. While this strategy can legally reduce tax burdens, aggressive transfer pricing often leads to income distribution inequalities and reduced government tax revenues. On the other hand, tax planning using the Gross-Up method in Article 21 Income Tax has emerged as a more transparent alternative strategy that enhances employee welfare through company-covered tax incentives. This study analyzes the effectiveness of the Gross-Up method in managing tax obligations and its impact on economic fairness compared to transfer pricing practices. Using a qualitative approach based on case studies of companies in Indonesia, the study finds that implementing the Gross-Up method can improve tax compliance and employee loyalty, whereas uncontrolled transfer pricing poses a risk of reducing government tax revenues. Therefore, stricter and more transparent tax regulations are needed to mitigate the misuse of transfer pricing and encourage the adoption of fairer tax planning strategies.

Communication is the process of exchanging information, ideas, thoughts, and feelings between individuals or groups through the use of words, signs, or actions. This process can take place verbally or non-verbally and involves various media and channels, such as face-to-face conversations, writing, gestures, facial expressions, and digital technology. This research was conducted at STMIK Kaputama Binjai, namely the WhatsApp group between lecturers and students. This study uses the Support Vector Machine (SVM) method. SVM is a type of supervised learning machine learning that requires sample data. Support Vector Machine (SVM) is an algorithm developed by Boser, Guyon, and Vapnik in 1992. Support Vector Machine (SVM) has a concept that is combined with previous computational theories. This method can transform training data into higher dimensions using non-linear patterns. The results of the Support Vector Machine method classification with a total of 16 positive sentiments, 40 neutral sentiments and 71 negative sentiments. Accuracy value 67%, margin error 39%. Positive prediction precision 75%, neutral prediction precision 83% and negative prediction precision 88%..

This research has objective to examine the use of audiovisual media, specifically the term platform wall, to motivate students at Permai Guidance Studio, Kulim, Malaysia. The method used was a participatory approach where both teachers and students are actively involved in the learning process. actively in the learning process. The activity started with socialisation on the importance of using audiovisual learning aids, followed by with training for teachers to use WordWall in their classrooms. The results of this study show that using interactive learning through wordwall increases students' participation and enthusiasm compared with traditional learning methods. These findings suggest that the integration of technology into education has a positive effect on student motivation, reducing boredom and enhances the learning process.

Penggunaan generator set sebagai sumber daya listrik cadangan di Bandara SAMS Sepinggan Balikpapan merupakan langkah krusial dalam menjamin kontinuitas operasional dan keselamatan penerbangan. Penelitian ini bertujuan untuk mengevaluasi implementasi generator set di Gedung Main Powerhouse 1, termasuk analisis teknis, operasional, dan efisiensi energi. Metodologi yang digunakan mencakup pengumpulan data primer melalui observasi lapangan dan wawancara dengan teknisi, serta data sekunder dari dokumen teknis dan laporan operasional bandara. Hasil penelitian menunjukkan bahwa pemasangan generator set mampu menyediakan daya listrik cadangan yang andal selama terjadi gangguan pada pasokan utama, dengan waktu respon yang cepat dan kapasitas yang mencukupi untuk memenuhi kebutuhan kritis bandara. Selain itu, sistem pemeliharaan berkala yang diterapkan berhasil menjaga performa optimal generator set, mengurangi risiko kegagalan operasional. Studi ini juga menemukan bahwa efisiensi energi generator set dapat ditingkatkan melalui pengoptimalan beban dan penggunaan teknologi terkini. Implementasi ini tidak hanya meningkatkan keandalan pasokan listrik tetapi juga mendukung operasional bandara yang lebih aman dan efisien. Rekomendasi dari penelitian ini meliputi peningkatan pelatihan teknisi, pembaruan perangkat keras, dan pengembangan prosedur mitigasi risiko untuk memastikan keberlanjutan pasokan listrik cadangan di masa mendatang.
 
Kata kunci: Generator Set; Daya Listrik Cadangan; Bandara SAMS Sepinggan; Main Powerhouse.

Penelitian ini mengevaluasi kinerja serta efisiensi sistem pembangkit listrik tersebut dalam memenuhi kebutuhan energi kilang. Metode penelitian yang digunakan melibatkan analisis mendalam terhadap data operasional dan teknis dari turbin gas generator, serta faktor-faktor yang memengaruhi kinerja dan efisiensi. Hasil penelitian menunjukkan bahwa sistem pembangkit listrik ini mampu memberikan output daya yang stabil dan efisien sesuai dengan permintaan kilang. Parameter operasional seperti suhu, tekanan, dan kestabilan aliran gas memiliki peran penting dalam menjaga kinerja yang optimal. Selain itu, pemeliharaan berkala dan pemantauan secara rutin terhadap komponen-komponen kritis juga diperlukan untuk memastikan kelancaran operasi sistem pembangkit listrik. Temuan ini memberikan wawasan yang berharga bagi industri energi terkait pengoperasian dan pemeliharaan sistem pembangkit listrik berbasis turbin gas generator. Pengoptimalan proses operasional dan pemeliharaan yang tepat dapat meningkatkan efisiensi dan produktivitas sistem pembangkit listrik, sehingga mendukung kelancaran operasi kilang dan meminimalkan potensi gangguan pada pasokan energi. Kesimpulannya, penelitian ini menyoroti pentingnya pengelolaan yang efektif terhadap sistem pembangkit listrik guna mencapai tujuan keberlanjutan dan efisiensi energi yang diinginkan.
 
Kata kunci: Pembangkit Listrik, Turbin Gas Generator SGT-800, Sistem Pembangkit Daya, Efisiensi Energi.

Penelitian ini mengevaluasi penerapan Sistem Kendali dan Pemantauan Listrik (Electrical Controlling & Monitoring System, ECMS) dalam pendistribusian listrik di PT Kilang Pertamina Balikpapan. Sebagai salah satu kilang minyak terbesar di Indonesia, PT Kilang Pertamina Balikpapan memiliki kebutuhan listrik yang sangat tinggi dan kompleks, sehingga memerlukan sistem distribusi yang efisien dan handal. ECMS dirancang untuk mengoptimalkan pengawasan dan pengendalian distribusi listrik, termasuk pemantauan beban, pengelolaan distribusi daya, dan deteksi dini terhadap potensi kegagalan sistem. Metode penelitian meliputi studi literatur, analisis kebutuhan, perancangan sistem, serta implementasi dan evaluasi kinerja ECMS. Sistem ini menggunakan sensor dan perangkat pemantauan yang terintegrasi dengan platform digital untuk analisis data secara real-time. Hasil penelitian menunjukkan bahwa penerapan ECMS di PT Kilang Pertamina Balikpapan mampu meningkatkan efisiensi distribusi listrik sebesar 15% dan mengurangi risiko gangguan operasional. Selain itu, sistem ini memungkinkan identifikasi cepat terhadap masalah potensial, sehingga tindakan preventif dapat segera diambil. Implementasi ECMS tidak hanya meningkatkan keandalan sistem distribusi listrik tetapi juga mengurangi biaya operasional dan perawatan, menjadikannya solusi efektif dan efisien untuk pengelolaan distribusi listrik di lingkungan industri yang kompleks seperti kilang minyak.
 
Kata kunci: ECMS; Kilang Minyak; Pendistribusian Listrik; Sistem Kendali Listrik.

Bullying is an act of oppression that is carried out intentionally and repeatedly with the aim of hurting another person. Bullying can occur physically, verbally, or in subtle ways such as forcing or manipulating. Bullying can have a negative impact on victims, perpetrators and witnesses. Victims can experience psychological stress, behavioral changes and trauma. There are several reasons why someone does bullying, namely because they see their parents often fighting. Unhealthy parenting patterns, too liberated, too harsh, or lacking love and attention. This community service activity aims to provide education regarding the negative impacts of bullying and maintain the mental health of children in Mojowono village, Kemlagi subdistrict, Mojokerto regency. The target of this community service activity is 111 elementary school children from grades 1 to 6 using the hybrid learning method. The results of the evaluation of children's understanding of the material showed that 85% of children really understood the material presented

The rapid development of social media has significantly impacted the management of Islamic education, presenting both opportunities and challenges. This study aims to analyze the influence of social media on Islamic education management by employing a Systematic Literature Review (SLR) approach. The research method involves identifying, evaluating, and synthesizing relevant literature from the past ten years to understand trends, benefits, and obstacles in utilizing social media for educational purposes. A total of 50 studies were reviewed, focusing on various aspects such as communication effectiveness, student interaction, and access to learning resources. The findings indicate that social media facilitates communication efficiency, enhances student engagement, and broadens access to Islamic educational resources. It has become an essential tool in delivering content, connecting students and educators, and fostering collaborative learning. However, challenges such as misinformation, lack of regulatory policies, and student distractions require strategic solutions. The study suggests implementing internal policies, providing teacher training, and utilizing social media analytics to optimize its use. In addition, integrating social media strategies with traditional Islamic teaching methods can enhance educational outcomes. These findings contribute to a deeper understanding of the role of social media in Islamic education management and offer recommendations for its effective implementation. Furthermore, the study highlights the need for further research to explore the long-term impacts of social media on Islamic education.