Cryptocurrency in Indonesia has begun to develop and is starting to be widely used by businessmen in Indonesia. This is a phenomenon given the need for accounting treatment for cryptocurrency transactions. This research seeks to explore and test cryptocurrency and blockchain technology with the approach and review of PSAK in Indonesia and focuses on accounting treatment for cryptocurrencies in Indonesia. The purpose of this study is to conduct an accounting study for cryptocurrencies based on PSAK that applies in Indonesia. The study used a review literature model to figure out accounting for cryptocurrencies.

Banners are a simple yet highly effective promotional strategy for MSMEs. With attractive designs and strategic placement, banners can increase business visibility and attract more customers, thus contributing to local economic growth. The installation of banners as a promotional strategy for Micro, Small, and Medium Enterprises (MSMEs) has been proven effective in increasing product visibility and sales. The discussion in this Community Service activity report describes the activities to promote MSMEs that take place in the Sepinggan Baru village. So, to support these activities, visual media is needed that can help optimize the promotion of MSMEs by installing banners. Banners are designed in various sizes that can be attached to MSMEs, so that villagers who have MSMEs can easily place the position of the banners to be installed. KKN students of Sepinggan Baru Village who are banner instructors and help install banners and RT.17 community members are very enthusiastic and grateful for the banners we provide, because it makes it easier for them to promote their businesses. The results of this activity show that the objectives of the activity were carried out well and the residents of RT.17 Village Sepinggan Baru who have MSMEs were very appreciative.

Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in the national economy but face various challenges, such as limited innovation, market access, and less-than-optimal business strategies. This community service activity aims to increase the capacity of MSME players through education regarding business optimization with innovative and strategic approaches. The methods used include training, mentoring, and implementing simple technology to increase the competitiveness of MSMEs. The main focus of education includes product development, digital marketing, financial management, and adaptation strategies to market changes. It is hoped that the results of this activity will increase the understanding and skills of MSME players in managing their businesses more effectively and sustainably. With this education, MSMEs can be better prepared to face business challenges, increase productivity, and expand their market reach.

Investasi adalah langkah penting untuk mempersiapkan masa depan dengan berkomitmen mengalokasikan sejumlah uang atau sumber daya lainnya saat ini, dengan harapan mendapatkan manfaat atau pengembalian yang lebih besar di masa mendatang. Sosialisasi ini bertujuan untuk menanamkan pemahaman tentang pentingnya memulai investasi sejak dini, mengenal berbagai jenis-jenis investasi, peluang dan risiko dari investasi, serta mengaplikasikan praktik investasi dalam kehidupan sehari-hari. Kegiatan ini dilakukan melalui metode ceramah, diskusi, dan simulasi, di mana peserta diajak untuk aktif berpartisipasi dalam sesi tanya jawab dan berbagi pengalaman. Diharapkan hasil dari kegiatan ini dapat memberikan pengetahuan dan kesadaran kepada siswa SMA PGRI 1 Taman Pemalang tentang investasi, mengurangi perilaku konsumtif yang merugikan, serta mendorong mereka untuk memulai investasi dari hal-hal sederhana yang dapat diterapkan dalam kehidupan sehari-hari.

Padang Brahrang is a village located in the city of Binjai, Langkat Regency, which has many stories ranging from the cleanliness of the village, which has greenery and cultivation of plants ranging from flowers to vegetables. But in this case, we students of North Sumatra State Islamic University are doing Community Service activities in Padang Brahrang village, one of the activities we do is making natural pesticides from papaya leaves that are useful for keeping plants or plants from pests and diseases.  . The type of research used in this paper uses qualitative research methods with descriptive approaches. Pesticide manufacturing greatly influenced the development of plants and plants in the village, resulting in the production of pesticides given to the mother and father of village devices that cultivated plants and nearby communities.

This research seeks to examine the connection between spiritual-based nursing services and nurses' job satisfaction at the Sultan Agung Islamic Hospital Semarang. Job satisfaction, which is influenced by various aspects, plays an important role in improving nurse work efficiency and service quality. This study employed a quantitative methodology with an analytical survey and a crosstab study on 100 implementing nurses, using a total sampling technique. Data was collected through questionnaires and analyzed with Chi Square statistical tests. As many as 66% of respondents rated spiritual-based services in the good category, and 54% were satisfied with their work. The analysis showed  a notable correlation between  spiritually integrated services and nurses' workplace fulfillment (  P Value < 0.05; r = 0.696). Applying well-structured spiritual-based nursing services enhances nurses' job satisfaction. These findings can support the development of strategies to improve nursing services as well as their professional performance.

Selain lihai mengatur rumah tangga, ibu-ibu rumah tangga juga banyak yang memiliki potensi dalam berwirausaha. Namun demikian, masih terdapat beberapa hal yang perlu ditingkatkan yang melatarbelakangi upaya pemberdayaan ibu-ibu rumah tangga. Diantaranya adalah perlunya menyalurkan produktivitas ibu-ibu rumah tangga melalui kegiatan positif yang sekaligus dapat menambah pendapatan keluarga. Masalah lainnya adalah pendapatan keluarga yang masih belum optimal untuk memenuhi segala kebutuhan keluarga. Serta kurangnya ketrampilan menjual produk dengan memanfaatkan marketplace.Memperhatikan permasalah tersebut, maka tim Pengabdian Kepada Masyarakat Fakultas Ekonomi Universitas Semarang merasa perlu untuk turut serta melakukan upaya-upaya yang dapat membantu dengan cara: 1) memberikan pelatihan ekonomi kreatif yaitu membuat kerajinan tangan Macrame bagi ibu-ibu rumah tangga di Kelurahan Tlogosari Kulon; 2) memberikan pelatihan tata kelola Shopee sebagai sarana penjualan hasil kerajinan tangan Macrame yang dapat dijual sebagai souvenir, cindera mata, maupun hiasan rumah untuk dapat meningkatkan pendapatan keluarga; serta 3) Sharing tentang bagaimana mengelola akun Shopee untuk menarik pembeli produk hasil karya ibu-ibu rumah tangga di Kelurahan Tlogosari Kulon serta penentuan harga pokok produksi (HPP).Melalui kegiatan peningkatan kreativitas membuat kerajinan tangan Macrame, penghitungan harga pokok produksi, serta tata kelola akun Shopee ini diharapkan kreativitas dan semangat kewirausahaan Ibu-Ibu Rumah Tangga Kelurahan Tlogosari Kulon semakin meningkat sehingga semakin produktif dalam upaya meningkatkan pendapatan keluarga. Selain itu, peserta juga diharapkan mampu menghitung harga pokok produksi serta meningkatkan kemampuan menjual hasil kerajinan menggunakan marketplace Shopee. Sehingga ibu-ibu rumah tangga Kelurahan Tlogosari Kulon dapat turut aktif meningkatkan pendapatan keluarga.

Kedai Susu tuli (K-SULI) are sociopreneurship that located in Jember Regency. K-SULI serves as a place for a tuli person, or those knows as hearing difable to develop their entrepreneurial skills. through direct practice. K-SULI also became a place to community service program carried out by Program Mahasiswa Berdesa 2024 (Promahadesa) team of Jember University, aimed at introducing deaf culture particularly sign language in transactional activities. The Promahadesa team conduct their community services using the Asset Based Community Development (ABCD) approach, a community empowerment that leverage K-SULI potencial to implements. The result of this initiative taken Promahadesa include the expansion of K-SULI partnership, recruitment and training of employees, development of standart operation for transaction (SOPT), product Innovation, both offline and online social marketing, and introduction for sign language through Belajar Bahasa Isyarat Asik (BERBISIK).

Universitas Muhammadiyah Gresik (UMG) uses two main information systems to support academic and learning processes, namely the Academic Information System (SIAKAD) and the Online Learning System (SPADA). These two systems have not been integrated, causing inefficiencies in managing academic data such as attendance, assessment, and management of learning materials. This research aims to design integration between SIAKAD and SPADA using Object-Oriented Analysis and Design (OOAD) method with bottom-up approach. The OOAD method was chosen because of its ability to model the system in a structured and object-oriented manner without changing the main structure of the system that is already running, through the Unified Modeling Language (UML) diagram. The results showed that the integration of the two systems can improve the efficiency of academic data management, reduce the risk of data errors, and facilitate the administration and learning process for lecturers, students, and administrative staff. In addition, this integration is expected to reduce duplicate processes and facilitate users by providing a centralized system.

The use of information technology in companies is a crucial element to support business process effectiveness and efficiency. However, it also presents various challenges and risks that need to be managed properly. Risk management is key to protecting company value, optimizing strategies, and securing assets. PT. Eterindo Nusa Graha, as an industrial company relying on information technology, faces risks related to data, software, hardware assets, as well as threats from natural, system, infrastructure, and human resources. To address these issues, the company implements the ISO 31000:2018 framework, known for its flexibility and structured approach in identifying, assessing, and managing risks. Analysis results show that out of 16 identified risks, 5 are categorized as low, 10 as medium, and 1 as high. This indicates that most risks are still controllable, although effective mitigation strategies are needed, especially for high-category risks. The implementation of ISO 31000:2018 at PT. Eterindo Nusa Graha has helped the company protect critical assets, build stakeholder trust, and ensure smooth business processes. Thus, the company has demonstrated good risk management capabilities, although it still needs to focus more on high risks to minimize potential impacts.