This study aims to examine the potential and challenges of utilizing Solar Power Plants (PLTS) in Medan City, which is geographically located near the equator and receives high exposure to sunlight throughout the year. The method used is a literature review with a narrative review approach that analyzes secondary data from various journals and relevant scientific articles. The results of the study show that Medan City has an average annual horizontal global solar radiation intensity of 463.61 W/m², with the potential for electrical power that can be generated from rooftop solar panels reaching 748.57 MW (monocrystalline), 598.85 MW (polycrystalline), and 299.43 MW (thin film). This potential is comparable to the capacity of large-scale power plants. The use of PLTS contributes to reducing carbon emissions, increasing energy security, creating jobs, and developing the local economy. However, challenges such as high installation costs, limited suitability of roof structures, and low public awareness are still major obstacles in the implementation of this technology. Therefore, synergy is needed between government policies, public education, and technological innovation to optimize the use of solar energy in urban areas such as Medan.

To achieve progress and development based on the standards that are used as references, the education process is carried out. Education can help people grow into people with character and are productive every day. But in the world of education, a problem arises such as bullying that can threaten students in education. This study aims to reveal the negative impacts of bullying and find a way out of the problem in order to prepare the golden Indonesian nation. The method of implementing anti-bullying socialization is carried out in three stages: planning, implementation, and evaluation. At the planning stage, several things have been determined, including the location and date of the activity, namely at SDN 1 Kumpulrejo, Kumpulrejo Village, Patebon District, Kendal Regency. In addition, a one-day schedule has been made for socialization, material on physical violence to the presentation of material on the language of the impact of bullying. At the implementation stage, socialization is carried out by showing anti-bullying animation videos, presenting material on bullying behavior, verbal violence, and physical. The results of this study indicate that bullying is an act of intimidating and forcing a weaker person or group to do something against their will with the intention of causing physical or mental harm through delivery and attack. Bullying itself has a negative impact on students because it can make victims lose their confidence and feel traumatized. So that with the existence of anti-bullying socialization, bullying behavior in the world of education can be overcome.

This activity aims to increase student involvement and role in entrepreneurial activities as well as foster students' interest in entrepreneurship through entrepreneurship education through marketing and product sales strategies. This activity shows that students' entrepreneurial interest is very high, the marketing and sales skills demonstrated are the main reference in developing their ideas for business. So, this activity shows how to develop through training strategies towards product sales simulations and group work carried out by students. The student's role in developing this strategy succeeded in significantly improving marketing and sales skills. The results of this entrepreneurial practice provide valuable insight for students regarding the factors and keys to success in entrepreneurship.

Tax is one of the main sources of revenue in the implementation of the economy in Indonesia. The obligation to pay taxes is following the law but is not in line with the company's main goal of maximizing profits, so companies tend to minimize their tax obligations. The company's action of carrying out tax planning to minimize tax obligations is called tax aggressiveness. This study aims to identify and analyze the factors that influence tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. These factors are corporate social responsibility, company size, transfer pricing, and sales growth. The population in this research is all energy companies listed on the Indonesia Stock Exchange in 2019-2022. The data source used is secondary data in the form of financial reports and sustainability reports. The sampling method used purposive sampling method which resulted in a total sample of 14 companies and a total of 56 data. The analysis technique uses multiple linear regression analysis with classical assumption testing including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The research results conclude that corporate social responsibility and company size have an effect on tax aggressiveness. Meanwhile, transfer pricing and sales growth have no influence on tax aggressiveness.

Penelitian ini bertujuan untuk mengevaluasi dampak komunikasi hierarki, pengambilan keputusan, dan suasana ruang kerja terhadap efektivitas kerja pegawai di PT. BPR Lawu Artha yang dipimpin oleh seorang wanita. Studi ini menggunakan metode kuantitatif dengan populasi sebanyak 142 karyawan, sedangkan sampel diambil sebanyak 105 responden yang dipilih menggunakan teknik simple random sampling. Data diperoleh melalui kuesioner dengan skala Likert 1-5 dan dianalisis dengan regresi linier berganda menggunakan SPSS versi 25. Temuan penelitian menunjukkan bahwa komunikasi hierarki, pengambilan keputusan, dan suasana ruang kerja secara parsial maupun simultan memiliki pengaruh positif dan signifikan terhadap efektivitas kerja pegawai. Koefisien determinasi (R2) sebesar 45,9% menunjukkan bahwa ketiga variabel ini secara bersama-sama menjelaskan hampir separuh variasi efektivitas kerja pegawai. Studi ini memberikan kontribusi praktis dalam memperkuat peran kepemimpinan wanita dalam menciptakan organisasi yang unggul melalui lingkungan kerja yang positif, kolaboratif, dan mendukung efektivitas kerja pegawai.

The construction of the Musi 6 Bridge in 2 Ulu Village is an opportunity to develop existing potential. One of them is tourism development. A number of tourist attractions have the potential for development as an effort for sustainable tourism. For this reason, Community Service conducted a SWOT analysis of tourism and recommendations that are relevant to the situation in the field. Approaching the Community through interviews and Focus Group Discussions is a method of data analysis. In general, tourism in the 2 Ulu Area requires Community skills in activity management because the available locations can be used as a means of performance or exhibition. Of course, this is a collaboration between the surrounding community, government, private sector and community.

The shift in religious and moral values in early childhood is influenced by the development of technology, social media, and parenting patterns, which impact children's behaviour and character. This study examines the inculcation of religious and moral values in early childhood through school activities. The research uses a qualitative case study approach with data collection techniques including interviews, observations, and surveys. Data were processed through condensation, data presentation, and conclusion drawing. Data validity was ensured through source triangulation. The findings show an average score of 4.05, indicating the success of religious and moral value inculcation. Sitting while eating (5.00) was very good, while saying prayers before meals (3.40) and before entering the bathroom (3.00) still need reinforcement. Honesty (4.93), politeness (4.20), and social concern (3.65) were also significant. Children demonstrated good respect for parents (4.20), though misbehaviour was still low (3.40). Independence in hygiene (4.30), knowledge of religious holidays (4.45), and interfaith tolerance (4.40) were well achieved. Conclusion: The inculcation of religious and moral values in early childhood through school activities has proven successful. Children can apply values such as honesty, politeness, cleanliness, and tolerance in daily life, though some aspects still need improvement.

PP PAUD and Central Java Dikmas are tasked with overseeing all early childhood education institutions and community education throughout the Central Java region. This study aims to analyze the process of planning, organizing, implementing, and evaluating the massive open online course (MOOC) that took place at PP PAUD and Dikmas Central Java during the COVID-19 pandemic. This research is quantitative research with a descriptive approach. The sample in this study were PAUD teachers throughout Central Java and MOOC Education and Training supervisors at PP PAUD and Dikmas Central Java. Sample selection was carried out using the Simple Random Sampling method. The research instruments used were questionnaires, documentation, and interviews that experts have validated. Data analysis techniques used descriptive statistical analysis and percentages for questionnaire results and verbal analysis for interviews and documents. Based on the results and analysis of the discussion, we observe that MOOC in PP PAUD and Central Java Dikmas is going well. However, the content developed must still be adapted to the scope of PP PAUD. The materials in MOOCs need to be entirely focused on the essential competencies and core competencies of PP PAUD. Therefore, it is necessary to manage and develop video-based training through MOOCs.

The social identity of the Osing indigenous youth in Banyuwangi faces major challenges due to the influence of globalization that often affects local culture. This study aims to explore the role of traditional schools as a political identity space in shaping and reflecting the social identity of Osing youth. Using a qualitative approach and ethnographic methods, this study explores the experiences of youth in their involvement in the Pesinau traditional school. The findings show that traditional schools function not only as a place to preserve local cultural values, but also as a forum for building collective awareness, strengthening identity, and becoming a cultural protection from global domination. Identity as Osing youth is not obtained automatically, but is formed through a process of reflection, active participation, and negotiation of meaning in daily cultural activities. Traditional schools support the transformation of local values into adaptive contemporary expressions through the use of digital media, art, and education that are appropriate to the context. In this way, traditional schools play an important role as institutions in maintaining the continuity of cultural identity while creating innovative spaces for indigenous youth to face the challenges of the modern era.

Since the time of the archipelago, Acehnese culture has maintained a rich and intricate cultural legacy. Due to its advantageous position and status as a commerce route, Acehnese culture was influenced by the cultures of many of the traders that passed through. The purpose of this study is to learn about Acehnese culture from a social and physical standpoint. The information gained from this study's findings will undergo qualitative analysis. With the help of interview rules, this data collecting method is conducted by asking informants questions directly and verbally (face-to-face). In order to generate qualitative data, researchers perform qualitative analysis by giving a detailed and understandable explanation of the problem information. Based on the outcomes of interviews conducted by researchers, the Acehnese tribal community has similarities between physical and social behavior that are still applied in everyday life which are usually presented at traditional events, religious celebrations and cultural celebrations and the Acehnese tribal community is also famous for its traditional traditions and strong religion and highly upheld norms that are still applied in everyday life. These norms include Islamic religious norms, legal norms originating from the Islamic Religion and the 1945 Constitution, politeness norms in dressing in accordance with Islamic teachings, moral norms that closely related to Islamic teachings, and social norms such as courtesy, mutual respect, mutual cooperation and mutual assistance. In this research, it can be concluded that the Acehnese people who live around Medan Tembung sub-district, Medan city, actually still adhere to several norms which are an integral part of their identity and daily life. And also has customs. Social practices and traditions that have been maintained for generations by the Acehnese people reflect the richness of their culture and spirituality. And the Acehnese language not only functions as a means of communication, but also as a symbol of regional identity and pride for the Acehnese people