This research is a remarkable initiative that aims to empower villagers, especially kartars and local communities, to understand and harness the power of digital content for education, promotion, and social empowerment. The training consists of various factors in the world of digital content, including photography, writing, online marketing, and social media management. The method of implementing community service program activities begins with an approach to students of Sunan Giri University Surabaya, using methods known as Participatory Action Research (PAR), Asset-Based Community Development (ABCD), and a mixed approach. Activities were carried out in the Hall of Panjunan Village Hall, Sukodono District. The methods applied involved implementation methods in community service programs as well as training and counseling methods. The active involvement of the participants, creating strong cooperation between students and the community, thus creating a sustainable positive impact in the utilization of digital content to improve the quality of life and community empowerment.

The aim of this research is to investigate the relationship between the philosophy of the Merdeka Curriculum and the empowerment of autonomy in the context of higher education. The research method involves in-depth philosophical analysis of the theoretical foundations of educational philosophy underlying the Merdeka Curriculum, with a specific focus on values such as freedom, creativity, and active student participation. This approach is used to identify how these philosophical values are reflected in the structure and design of the curriculum, as well as their impact on student empowerment. Data analysis is conducted by evaluating the philosophical concepts contained in official documents and implementation guidelines of the Merdeka Curriculum. Results and discussions indicate that the philosophy of the Merdeka Curriculum substantially supports the realization of educational autonomy by providing greater space for students to take an active role in the learning process. The conclusion of this research provides a deep understanding of how educational philosophy can be integrated into the curriculum structure to advance educational autonomy in higher education. This research contributes significantly to conceptual and practical thinking related to the empowerment of autonomy in the context of the Merdeka Curriculum.

Quality control in the garment industry plays an important role to ensure that the products produced meet high quality standards and satisfy consumers. The Acceptable Quality Level method is a promising approach for optimizing garment product control. This research focuses on the application of the Acceptable Quality Level method in managing garment quality at PT XYZ. The aim is to explore the extent to which this method can be applied efficiently in garment production by considering the existing challenges and opportunities. This study uses the "L Tunic Crinckle" tunic sample from PT XYZ as the research object. Data collection involves primary data from direct interactions and observations, as well as secondary data from related literature and journals. Raw material sampling methods are based on product defects, focusing on attribute data to assess non-compliance with specifications. With an AQL value of 2.5% and general supervision level II, this study took a sample of 125 tunics for inspection. Even though several minor and major defects were found, the total rejects did not exceed acceptance standards, so the tunic product lot could be accepted without re-inspection

The purpose of this research is to analyze the legal position of the contract of procurement of goods and services that has not been signed by one of the parties by raising a case study based on the cooperation agreement between PT TJB Power Services PLTU Unit 1-2 and PT PLN (Persero) Unit of Manufacture of Tanjung Jati B. This research uses a method of normative jurisprudence approach. The result of this study is an agreement on the procurement of goods and services that has not been signed by one of the parties in PT TJB Power Services has not yet been able to provide legal certainty and justice for the parties. The agreement between PT TjB Power Service and PT PLN (Persero) Unit of Mother Manufacturing Tanjung Jati B must be signed as a form of agreement of the sides. The urgency of this research is that in any agreement must be agreed by the parties, it becomes one of the legal conditions of the agreement as regulated in Article 1320 of the Covenant. The contract of procurement of goods and services between PT TJB Power Services and PT PLN (Persero) Master Unit of Manufacture of Tanjung Jati B must be signed as a form of agreement between the parties. The agreement of proceeding of Goods and Services which has not been signed by one of the parties must be made on the basis of the agreement with the parties with the existence of the legal basis and agreed by the parties in writing as an executable form of the contract for the provision of good and services and legally binding to the party. Tujuan penelitian ini untuk menganalisis kedudukan hukum perjanjian pengadaan barang/jasa yang belum ditandatangani salah satu pihak dengan mengangkat studi kasus berdasarkan perjanjian kerjasama antara PT TJB Power Services PLTU Unit 1-2 dengan PT PLN (Persero) Unit Induk Pembangkitan Tanjung Jati B. Penelitian ini menggunakan metode pendekatan yuridis normatif. Urgensi penelitian ini adalah dalam setiap perjanjian harus disepakati oleh para pihak, hal tersebut menjadi salah satu syarat sahnya perjanjian sebagaimana diatur dalam Pasal 1320 KUHP. Hasil dari penelitian ini adalah perjanjian pengadaan barang/jasa yang belum ditandatangani salah satu pihak di PT TJB Power Services belum dapat memberikan kepastian hukum dan keadilan hukum bagi para pihak. Perjanjian pengadaan barang/jasa antara PT TJB Power Services dengan PT PLN (Persero) Unit Induk Pembangkitan Tanjung Jati B harus ditandatangani sebagai bentuk kesepakatan para pihak.  Perjanjian pengadaan barang/jasa yang belum ditandatangani salah satu pihak harus dibuat berdasarkan kesepakatan para pihak dengan adanya dasar hukum dan disepakati para pihak secara tertulis sebagai bentuk dapat dilaksanakannya perjanjian pengadaan barang/jasa dan mengikat secara sah kepada para pihak.    

The background of this research is that there are still many employees of Perum Jasa Tirta II who have not been able to provide brilliant ideas into the operational performance of the company. This can be seen because there are several work processes that are less effective and efficient, therefore it is very important for Perum Jasa Tirta II to further improve Innovative Work Behavior. From a total of 947 employees, it is estimated that only some employees have developed their innovations, then the results of the innovation development of some of these employees resulted in 14 applications and service websites that have been implemented at Perum Jasa Tirta II from the standard number of applications and which should be 26. This research using a quantitative research model, data were collected using a questionnaire technique with 90 respondents, the test method used IBM SPSS 26. The results showed that Cyberloafing had a significant negative effect on Innovation Work Behavior in Perum Jasa Tirta II employees and Leader Member Exchange had a significant positive influence significant effect on Innovation Work Behavior among employees of Perum Jasa Tirta II.

 
Proyek ini bertujuan untuk meningkatkan interkasi sosial di kalangan orang dengan disabilitas yang bernanung dalam Sentra Terpadu Kartini Temanggung. Musik dangdut koplo menjadi salah satu media pengantar tindakan interaksi antar individu dalam kelompok sosial. Kegiatan untuk meningkatkan intraksi sosial pada orang disabilitas perlu dikemas dengan cara yang menyenangkan salah satunya dalam permainan sederhanan yang melibatkan aktifitas gerak tubuh. Hasil kegiatan tersebut menunjukkan bahwa proses interaksi akan mudah dilakukan apabila menggunakan media yang sesuai dengan kegemaran suatu kelompok seperti menari dan bernyanyi dengan musik dangdut koplo.
 

Learning media is one of the important roles that learning brings to the successful achievement of educational goals. Books are the most basic media of the learning process as visual media. The purpose of this study is to determine the effect of the book Al'Arabiyyah Limahaarati Alkitaabah Fii Dhau'I Annadzriyyat Albinaaiyyah as a learning medium on maharah al-kitabah of Arabic Language Education-2 students in the 2021 batch of North Sumatra State Islamic University. This research is qualitative with a field research approach as well as a literature study. The results of the study show that the at-tadriibaat or the exercises themselves have a connection between the nahwu sharaf material and the maharah al-kitabah. Where, students are given the habit of writing ideas or sentences in Arabic through writing amtsilah or examples, at-tadribat or exercises, and insya' or composing assignments given every week.

Sharia tourism policy is a government effort to develop the tourism sector by prioritizing sharia principles in all aspects. These measures include services that value Islamic teachings, such as sharia-based places to stay, restaurants that serve halal food, and entertainment programs that adhere to Islamic ethics. The aim of this policy is to increase the attractiveness of tourism among Muslim tourists and at the same time create a tourist environment that is in accordance with Islamic teachings. Thus, the sharia tourism policy is expected to contribute positively to economic growth and fulfillment of the spiritual needs of the local community. sharia tourism is the implementation of sharia principles into a form of travel activities of sharia tourist destinations. The development of Islamic tourism is currently growing rapidly because it is very much in demand by Muslim tourists who are looking for alternative travel in accordance with the principles of Islamic sharia, this research reaches the implementation of the concept of Islamic tourism in tourist destinations that are very popular and in great demand in areas with a majority Muslim population. This research uses a qualitative approach that analyzes accommodation, culinary, and tourist activities that integrate Islamic values, the results of this study show that Islamic tourism policies have a significant impact on the economic development of the region, this research discusses the Islamic tourism system and its policies where these two things have a significant impact on local economic development, through a case study approach and economic data analysis, this research identifies the effect of regional tourism policies on regional economic development.

Rumah adat adalah rumah yang memiliki ciri khas bangunan yang melambangkan kebudayaan dari suatu daerah. Keunikan rumah-rumah adat di Indonesia menjadi salah satu materi pembelajaran untuk pelajar di Indonesia. Buku-buku yang menjadi media pengenalan rumah adat di Indonesia masih memiliki kekurangan berupa terbatasnya tampilan rumah adat secara visual. Sehingga mengurangi minat anak dalam mengenal rumah adat nusantara. Hal ini dapat mengakibatkan tergerusnya budaya. Oleh karena itu untuk meningkatkan minat dan wawasan terhadap budaya rumah adat ini digabungkan antara teknologi dan budaya. Penggabungan ini menggunakan teknologi augmented reality untuk mengenalkan rumah adat nusantara. Rumah adat divisualisasikan melalui objek 3-dimensi didalam aplikai android. Aplikasi augmented reality yang dikembangkan bersifat dinamis, sehingga penambahan konten dapat dilakukan tanpa memodifikasi kode program. Aplikasi ini akan memvisualkan 9 rumah adat dari 9 provinsi yang ada di Pulau Jawa, Nusa Tenggara, dan Bali. Hasil pengujian menunjukkan kenaikan pengetahuan siswa SDN Banjarmendalan sebesar 56% dimana berarti aplikasi cukup efektif untuk membantu siswa mengenal rumah adat nusantara dan dari penilaian kepuasan siswa terhadap aplikasi mendapatkan nilai 90,5% dimana berarti aplikasi sudah cukup menarik minat siswa untuk belajar mengenal rumah adat.

Tax avoidance is a strategy that aims to minimize corporate tax on pre-tax profit. This study aims to provide empirical evidence regarding the effect of company size, profitability, independent commissioners, and institutional ownership on tax evasion during the Covid-19 pandemic. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period. By using purposive sampling technique, data were obtained from 74 companies so that 148 observations were obtained. This study shows the results that manufacturing sector companies listed on the IDX during the pandemic period, namely 2020-2021, several factors from financial performance and corporate governance influence the company's tax avoidance actions. The financial performance represented by the variable firm size and profitability shows a positive effect on tax evasion. In corporate governance, independent commissioners and institutional ownership have a negative effect on tax avoidance.