Economic growth measures the achievement of the development of an economy from one period to the next. Theoretically, government spending allocated for the public interest and public welfare will encourage an increase in per capita income that is getting bigger from year to year. Investment is essentially also the initial step in economic development activities. This study aims to determine the Effect of Development Spending and Investment on Economic Growth in North Sumatra Province. The analysis technique used is data analysis in this study using a descriptive analysis method based on the descriptions that support the analysis. The results of this study indicate that partially the government spending variable has a significant negative effect on economic growth in North Sumatra Province with a significance value of 0.0030.05. Based on the results of the simultaneous test calculation, it is known that both government spending and investment variables simultaneously have a positive and significant effect on economic growth in North Sumatra Province with a significance value of 0.030.

The World Trade Organization (WTO) acts as the main institution in regulating the global trading system based on the principles of fairness and openness. However, in practice, protectionist challenges arising from large countries, such as in the trade conflict between the United States and China, hamper economic liberalization efforts and create instability in the global market. This study aims to analyze the effectiveness of the WTO's role in facing these protectionism challenges. The method used is normative juridical with a qualitative approach, which includes analysis of WTO regulations and policies, as well as a comparative approach to examine the impact of protectionism in several countries. Data were obtained through literature study of academic sources and relevant international legal documents. The results show that policy harmonization between the WTO and its member countries is needed to maintain the stability of the multilateral trading system. In addition, reforms to the WTO dispute settlement mechanism are crucial to make it more adaptive to global geopolitical dynamics. Developing countries are advised to improve competitiveness through market diversification and strengthening economic diplomacy to remain relevant in the changing international trade architecture.

Purpose: The study explores the work program preparation, budgeting, implementation, and accountability of SDGs targets and achievements by Central Java and Yogyakarta.
Method: The research used a qualitative approach and included case studies of the governments of Central Java and Yogyakarta. Data was collected through interviews with the SDGs Implementation Team and study of SDGs documentation, then reduced, presented, and concluded.
Findings: The results showed three main themes that reveal accountability SDGs in Central Java and Yogyakarta: preparation and budgeting, implementation and accountability, and strengthening the implementation of SDGs. Those themes explained that the implementation of SDGs by Central Java and Yogyakarta governments are not carried out separately but are attached to programs and activities prepared about the Regional Medium-Term Development Plan. This study is expected to improve integration between central and regional governments so that SDGs can be reported according to actual conditions.
Novelty: The research provides an overview of the accountability mechanisms for SDG programs and activities, starting from the planning process, budgeting, and implementation to strengthening. This also reveals the facts SDGs accountability in the field, which demonstrate the legitimacy of local governments towards the commitment of implementation of SDGs.

Using a literature review approach, this research looks at how the public views the accountability and openness of the Medan City Government's budget. The foundation of this research is the idea that openness and responsibility are cornerstones of effective leadership that may boost confidence in government. Finding out how people feel about government transparency and accountability in handling regional budgets is the main goal of the research. An analysis of pertinent literature, documents, and prior research is carried out as part of the methodology, which is known as a literature review. According to the study's results, budget transparency is crucial for establishing public confidence and engagement since it shows how openly the government provides information and the accountability systems are operating. The study's findings highlight the need of holding governments more responsible and transparent in order to foster more responsive and accountable leadership and, by extension, to increase public engagement in tracking how regional funds are being used.

Science literacy is an important 21st century competency, but Indonesian students' ability in this aspect is still low. Based on PISA results, Indonesia is ranked 68th, with only 34.16% of students reaching level 2, far below the OECD average of 75.51%. One of the factors causing this is the lack of variety of learning media used by teachers. This study aims to describe the development process, validity, effectiveness, and practicality of the Adventure of Si RAMA with Augmented Reality media in improving the science literacy of elementary school students. The research used the Research and Development (R&D) method with the ADDIE model. The stages in this development research include identification of potential and problems, analysis, product design, design development and product validation, product revision, product trials, and evaluation. The validation results showed very high scores from material experts (90%), learning design (94%), and media (95 The effectiveness of the media is seen from the T Test results which resulted in a sig. value of 0.000, which is smaller than 0.05, which indicates that this media is effective in improving science literacy. Practicality assessment from students reached 89% and from teachers 92%, both of which were in the very practical category. Thus, this media is worth using as an innovative learning alternative to support the improvement of science literacy in elementary schools.
 

This study aims to evaluate the efficiency and effectiveness of the management of the Village Revenue and Expenditure Budget (APBDesa) in Yosonegoro Village, Limboto Barat District, Gorontalo Regency, for the 2019–2023 fiscal years. The research is grounded in the strategic importance of optimal village fund management as a key instrument to promote sustainable rural development. A mixed-methods approach was employed using a case study design, combining quantitative analysis of budget realization data with qualitative insights from interviews with village officials. The findings reveal that expenditure efficiency remains relatively low, with an average efficiency ratio of 94.57%, primarily due to underutilized funds in key sectors such as MSMEs, community empowerment, and cultural programs. In contrast, revenue management performed well, with an average effectiveness ratio of 97.50%, indicating the village's ability to meet most of its revenue targets. These results suggest the need for more thorough program evaluations, increased community participation, and enhanced transparency in financial governance to strengthen fiscal accountability and ensure village development aligns with the actual needs of local residents

Elderly aged 60-70 years will experience changes in body condition, both physical and mental changes such as decreased physical fitness and cognitive disorders. This study aims to determine the level of fitness and cognitive disorders of elderly aged 60-70 years who participate in Tai Chi gymnastics. The method used is descriptive analytical with a Cross Sectional approach. The subjects of the study were 20 elderly aged 60-70 years, using a purposive sampling technique. The data collection technique for physical fitness levels was measured through the Six minutes walk test, while cognitive disorders used the mini-mental state examination (MMSE) questionnaire. The results of the study showed that the average level of male fitness was in the moderate fitness category (40.3%), the good category was (50%) and the very good category (6.3%), while female physical fitness was in the moderate fitness category (75%) and the very good category (25%). Research Results Cognitive disorders in elderly men who were in the normal category were 87.5% and probable cognitive disorders were 12.5%, while in elderly women cognitive disorders were in the normal category were 100%. In conclusion, the level of physical fitness of the elderly is in the good category, while cognitive disorders of the elderly are in the normal category

This study examines the ways in which digitalization has contributed to the increased competitiveness of MSMEs in Medan City, in light of legislative measures imposed by the Medan City Government. Based on the facts that micro, small, and medium-sized enterprises (MSMEs) have been forced to undertake digital changes due to the pandemic, this study examines the importance in digitalization as a strategy for MSMEs in this era of the digital economy. Small, medium, and micro-sized enterprises (MSMEs) in Medan City may benefit from the city government's digitization initiatives, which is why this study seeks to investigate them. The method used is the Systematic Literature Review (SLR), which involves looking at academic articles and secondary materials about the digitalization of MSMEs in Medan City. The research found that digitization has various benefits for MSMEs, such as increasing their competitiveness, streamlining their operations, and accessing new markets. Mentorship applications, training, and the incorporation of micro, small, and medium companies (MSMEs) in online platforms or local e-Catalogs are examples of digitalization-supportive policies implemented by the Medan City Government that have been essential in achieving success. The results of this research highlight the importance of partnerships between government departments, MSMEs, and other stakeholders in improving MSMEs' digital skills so that they can compete globally.

Kompetensi Sumber Daya Manusia (SDM) merupakan hal yang sangat penting dalam sebuah organisasi atau instansi, selain itu Budaya organisasi juga tak kalah pentingnya. Budaya organisasi bisa menjadi instrument keunggulan kompetitif yang utama, yaitu bila budaya organisasi mendukung strategi organisasi, memiliki strategi dalam menjalankan usaha/bisnis sangatlah penting agar dapat eksis dalam menghadapi iklim persaingan dan ekonomi yang cukup lesu saat ini. Oleh sebab itu peran budaya dan sumber daya manusia untuk mencapai tujuan. Dengan adanya dua komponen diatas diharapkan bagi para pemilik/karyawan UMKM bisa memaksimalkan kinerja mereka dan bisa mempertahankan usaha tersebut. Adapun Permasalahan yang ada pada usaha UMKM ini adalah perlunya meningkatkan kompetensi SDM kemudian membangun dan menguatkan budaya organisasi, meningkatkan manajemen strategi, keterampilan sehingga bisa meningkatkan kinerja UMKM dan bisa bertahan ditengah persaingan yang sengit pada saat ini. Pada intinya yang dimiliki SDM masih perlu ditingkatkan untuk menciptakan kesadaran mengenai pentingnya memiliki kompetensi dan membangun budaya kerja yang lebih baik baik sehingga bisa tetap bertahan dan sustainable. Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan pelatihan peningkatan kompetensi sumber daya manusia.
 
Metode yang digunakan dalam melaksanakan kegiatan ini adalah membuat rencana kegiatan pengabdian pada masyarakat yang meliputi tahap persiapan, perencanaan dan pelaksanaan.

This study aims to analyze the influence of Material Flow Cost Accounting (MFCA) and Green Accounting on Sustainable Development, with Resource Efficiency as a moderating variable. The independent variables in this study are Material Flow Cost Accounting and Green Accounting, while the dependent variable is Sustainable Development. Resource Efficiency serves as the moderating variable. The population in this study consists of employees working in consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX). The sample was selected using a simple random sampling technique, with a total of 84 respondents. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The results show that Material Flow Cost Accounting and Green Accounting have a significant influence on Sustainable Development. Furthermore, Resource Efficiency strengthens the relationship between MFCA and Green Accounting with Sustainable Development