Many MSME participants still do not understand how important it is to preserve organized financial records and bookkeeping. In actuality, business actors can determine the health of their enterprise through bookkeeping. With the help of this Community Service Activity (PKM), participants will get an awareness of the significance of business actors (MSMEs) in financial accounting and recording, as well as the procedures involved in creating financial reports. The majority of MSME participants currently maintain records, however their financial report preparation is still subpar. Training, activity implementation, and assessment are the techniques employed. The degree of comprehension exhibited by business actors both before to and during information presentation and training serves as the basis for measuring this achievement. The service's outcomes demonstrate that.

Reading literacy can be defined as a person's ability to understand, evaluate and use information contained in reading effectively. Reading literacy is an ability that must be familiarized from an early age. One of the factors that can improve reading literacy is the existence of simple reading resources that can be tailored to student needs. In this case, the role of parents, especially teachers, is very important to support students in reading activities. through this community service activity, the results obtained regarding the understanding of SDN 2 Bojongmenteng teachers increased. Teachers understand the types of simple reading materials that can improve students' reading literacy. From this activity, teachers are expected to be able to implement simple reading for students of SDN 2 Bojongmenteng.

 Black Soldier Fly (BSF) larvae can bioconvert organic waste quickly. Grand Larva SME cultivates BSF larvae to bioconvert restaurant and domestic waste as feed for BSF larvae growth. So far, Grand Larva SME only produces fresh and dry BSF larvae. Even though BSF larvae can still be processed into maggot flour and oil which have high selling value. BSF larvae flour has a high protein content of 46 – 78% potential for animal feed, while BSF larvae oil contains oil with a lauric fatty acid content of up to 60% which can be used for pharmaceuticals and cosmetics. This community service introduces siege process and oil extraction technology to partners. The methods used are in the form of lectures, training and mentoring. Result of this community service, partners can absorb and apply the technology provided so that they can diversify maggot products. The results of applying technology from 3 kg of fresh maggots produce 1 kg of roasted maggots. Meanwhile, roasted maggot after pressing (oil extraction) produces 55% oil and 45% maggot cake. Maggot meal is then processed into maggot flour. This diversification of maggot products can increase sales value and increase income.ABSTRAKMaggot adalah larva dari BSF (Black Soldier Fly) sejenis lalat yang dapat melakukan biokonversi sampah organik dengan cepat.  UKM Grand Larva membudidayakan maggot untuk melakukan biokonversi sampah restoran dan domestik sebagai makanan untuk pertumbuhan maggot.  Selama ini UKM Grand Larva hanya menghasilkan maggot dalam keadaan segar dan kering.  Padahal maggot masih dapat diolah menjadi tepung dan minyak maggot yang mempunyai nilai jual tinggi.  Tepung maggot mempunyai kandungan protein tinggi 46 – 78% potensial untuk pakan ternak, sementara minyak maggot mengandung minyak dengan kandungan asam lemak laurat sampai 60% yang dapat digunakan untuk farmasi dan kosmetik.  Pengabdian kepada masyarakat ini melakukan introduksi teknologi penepungan dan ekstraksi minyak kepada mitra.  Metode yang digunakan dalam bentuk ceramah, pelatihan, dan pendampingan. Hasil pengabdian masyarakat ini mitra dapat menyerap dan mengaplikasikan teknologi yang diberikan sehingga dapat melakukan diversifikasi produk maggot. Hasil penerapan teknologi dari 3 kg maggot segar dihasilkan 1 kg maggot sangrai. Sementara maggot sangrai setelah dilakukan pengepresan (ekstraksi minyak) menghasilkan 55% minyak dan 45% bungkil maggot. Bungkil maggot selanjutnya diolah menjadi tepung maggot. Diversifikasi produk maggot ini dapat meningkatkan nilai jual dan peningkatan pendapatan.

Tax avoidance is one way to legally avoid taxes that does not violate tax regulations. Corporate responsibility is a type of commitment to company management, ethical operations, economic development and improving the quality of life of employees and society. The aim of this research is to determine the effect of good governance (audit quality and audit committee) and corporate social responsibility on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This research tests the influence of the independent variable, namely. corporate governance and corporate social responsibility on the dependent variable, namely. tax avoidance with a quantitative approach. This research covers four manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The sampling technique used in this research is the purposive sampling method. The results of this research indicate that good governance (audit quality and audit committee) and corporate social responsibility have a negative effect on tax avoidance.

This research is an analysis of the influence of personal selling ethics on life insurance customer satisfaction. The object of this research is PT. Sunlife Financial Medan Branch. The problem of this research is whether Order Takers, Order Getters, Order Creators, and whether Order Takers, Order Getters, Order Creators have an effect on PT life insurance customer satisfaction. SunLife Financial Medan Branch. The purpose of this research is to find out whether Order Takers, Order Getters, Order Creators, and whether Order Takers, Order Getters, Order Creators have an effect on PT life insurance customer satisfaction. SunLife Financial Medan Branch. The research method used is a comparative quantitative method. The comparative quantitative method has been chosen to obtain the data needed in this study. This research used 93 respondents and all respondents were customers of PT. Sunlife Financial Medan Branch. Data analysis used the SPSS 16.0 computer program. The results of this research. The test results show that it is known that the coefficient of determination is 50.8%, which means that customer satisfaction can be explained by the variables order takers, order gettors and order creators. And this means that 49.2% is influenced by other variables that are not within the scope of this research. Thus, the hypothesis which states that order takers, order getters and order creators have a significant effect on customer satisfaction can be accepted.

National industrial strength is formed through interdependence, interconnectedness and mutual support between upstream, downstream, supporting and related industries. Thus, the manufacturing industry can reduce dependence on imports of capital goods, intermediate inputs, raw materials, components and spare parts. Industrial clusters, such as the leather industry in Sidoarjo, consist of subsystems providing raw materials and the leather tanning industry, as well as supporting industries that are intensively interconnected. Overseas industrial cluster policies function as an effective structural organization in increasing industrial competitive advantage through comparative advantage. In this way, industrial clusters can increase competitiveness and create national industrial strength.

This study reviews the obligations and rights of citizens in the context of democracy which is based on popular sovereignty and the principle of deliberation to reach consensus. Democracy based on popular sovereignty places citizens as the highest authority in the state. Citizenship obligations include active participation in the political process, respect for the law, and positive contributions to the development of society. Meanwhile, citizens' rights include the right to freedom of opinion, the right to vote and be elected in general elections, as well as the right to receive fair and proportional legal protection. The importance of deliberation to reach consensus is also emphasized as a method for resolving differences of opinion in democratic life. This study highlights the active role of citizens in maintaining and developing an inclusive and just democracy.
 

Regional income is an input in economic development. This sector includes local original income, balancing funds, and other legitimate income which is used as regional government capital in an effort to improve better regional economic development. This research aims to analyze the efficiency of the public sector, namely district/city regional income in East Java Province which consists of local original income (PAD), balancing funds, and other legitimate income as input variables in efforts to carry out economic development as seen from GRDP, HDI, and the number of people who are not poor as output variables for indicators of regional economic development. The results of this research are that there are five regions in East Java Province in 2017-2021 that are efficient, namely Bojonegoro Regency, Gresik Regency, Pasuruan Regency, Kediri City, and Surabaya City, while in 2020 there are six efficient regions, an increase of one other area, namely Regency Banyuwangi, which achieved a relative efficiency level of 100%, is apart from the five regions which were previously efficient in using input to produce output based on analysis using the Data Envelopment Analysis (DEA) method.

The national prevalence of dermatitis in Indonesia based on Basic Health Research data by the Ministry of Health 2018 is 6.8% and tends to increase every year. Data from the Jambi Provincial Health Service, in 2021 dermatitis was ranked eighth with the most common disease with a percentage of 5.03%, while in 2022 it experienced an increase and was ranked sixth with a percentage of 5.96%. This study aims to determine the factors associated with symptoms of dermatitis in prisoners at the Class IIA Jambi Penitentiary in 2024. This research is a quantitative study using a cross sectional study design. The sampling technique used Proportionate Random Sampling on 1124 prisoners at the Class IIA Jambi Penitentiary by conducting interviews. Prisoners' knowledge was in the good category as much as 40.4% of respondents. Attitudes in the positive category were 37.2% of respondents. Prisoners with housing that meets the requirements are 21.3% of respondents. Bathing habits were in the good category as many as 53.2% of respondents. Clothing cleanliness was in the good category as many as 37.2% of respondents. Towel cleanliness was in the good category as many as 41.5% of respondents.

In the learning process, many students experience learning difficulties. The problem of learning difficulties often faced by students needs to be understood as something important to get serious attention by educators. It is important for students to foster interest in learning. Interest in learning is important for individuals in achieving their goals. Interest in learning can increase learning awareness, focus, and self-confidence. The purpose of this study was to determine the relationship between learning interest and learning difficulties in the introductory accounting course of Office Administration Education Study Program students. The sample in this study were some students of the Office Administration Education Study Program class of 2022 as many as 30 students. This study uses quantitative methods and questionnaire instruments with data analysis methods using the coefficient of determination test and multiple linear regression tests. The results of this study indicate that there is no effect of learning interest on student learning difficulties in introductory accounting courses. After calculating using SPSS, it was found that Fhitung = 0.213 ? Ftabel = 4.20. From the research, it was found that the learning interest variable had an effect of 0.8% on changes in the dependent variable, namely learning difficulties. While the remaining 99% is influenced by other variables.