This community service activity aims to increase the awareness of the community around the IAIN Ambon campus regarding the importance of plastic waste management and maintaining environmental cleanliness. Through the Participatory Action Research (PAR) method, students of the Islamic Criminal Law Study Program at the Faculty of Sharia IAIN Ambon acted as facilitators in the socialization and implementation of plastic waste recycling activities. This activity included education on the negative impacts of plastic waste, waste sorting practices, recycled product creation, and waste cleanup actions. The results showed positive changes in community behavior towards the environment and improved students' skills in applying the amar ma'ruf nahi munkar principle. This activity not only had a tangible social impact but also strengthened the application of Islamic values in the context of environmental preservation.

Hypertension is a condition that is often found in health services. Hypertension is a condition when blood pressure in the blood vessels chronically increases. Many risk factors can cause hypertension, including age, race, gender, lifestyle, sodium consumption, smoking, alcohol consumption, stress level, and education. The urgency of this research is the large number of hypertension patients at the Purwodiningratan Surakarta Health Center and it is increasing almost every year. From the initial survey at the Purwodiningratan Surakarta Community Health Center, data was obtained that the number of hypertension patients over the last five years has increased, decreased, then increased again. This is supported by data on the number of hypertension patients in 2019 as many as 311, in 2020 as many as 214, in 2021 as many as 319, in 2022 as many as 125 and in 2023 up to now there are 335. The objective problem in this research is the number of patients with the disease. Hypertension increases from year to year, so research is needed on the relationship between knowledge, attitudes and family support and efforts to control hypertension. The importance of this research is as an effort to control hypertension which continues to increase from year to year by means of interviews and distributing leaflets with the aim of approaching the community. The aim of this research is to analyze how much impact the hypertension control program using the walet method (interviews and leaflets) has on the community. The achievement stages in this research are for the approach used in this research, namely cross sectional. The sample in this study was employees of the Purwodiningratan Health Center, totaling 41 respondents. The sampling technique uses the accidental sampling method based on inclusion and exclusion criteria. The statistical test used is the T test followed by a linear regression test at a significance level of 0.05. 

This study aims to analyze language errors in online news texts on the Radartasik.id platform for the December 2023 edition. Using a qualitative descriptive method, the study identifies and classifies language errors based on aspects of spelling, syntax, phonology, morphology, and semantics. Data were collected through reading and note-taking techniques, then analyzed to identify common error patterns. The results indicate various errors, including spelling, syntax, phonology, and morphology errors. The conclusions of this study are as follows: 1) Errors were found in linguistic levels, comprising 30% spelling errors, 15% syntax errors, 25% phonology errors, and 30% morphology errors. 2). Factors contributing to these frequent errors in the analysis of the news text titled Polres Tasikmalaya, TNI, and Pemkab Tasikmalaya Collaborate to Prevent and Address the Dangers of Stunting include a lack of knowledge regarding proper word usage according to KBBI (the Indonesian Dictionary) and minor issues such as lack of concentration or self-awareness during the writing process. 3) Maintaining language quality and writing standards in news texts is essential to ensure that the information conveyed by the writer is clear, accurate, and effective, as well as to uphold the media's credibility and professionalism.

The digitalization of public services improves efficiency, openness, and accessibility, particularly in the administration of public grievances. Information and communication technology facilitates effective, rapid, and responsive complaint resolution while safeguarding user data security. This strategy promotes public engagement using digital channels, including web applications, social media, and unified online complaint mechanisms. Nonetheless, issues such as the digital divide, technological proficiency, and infrastructure preparedness must be resolved. This study utilizes a literature review methodology, employing documentation methodologies and content analysis. The results indicate that the use of e-Government in Indonesia has markedly enhanced the efficiency, openness, and accountability of public services. The use of technology enhances the administration of public grievances in accordance with principles of good governance and current rules. However, issues with infrastructure, human resources, and community engagement remain. To optimize its beneficial effects, initiatives should concentrate on improving technology infrastructure, advancing human resource skills, and amplifying public awareness of the advantages of e-Government. These approaches intend to enhance the system's efficacy in providing high-quality and responsive public services.

The development of the economy and business sector in every country in the world is a trigger for competition between companies to gain profit. This competition raises demands for the relevance and reliability of the company's financial reports that are sustainable, which are intended to avoid conflict between users of financial reports, both internally and externally, so that proper company management is needed in managing the components in the company. This writing is a descriptive qualitative research in the form of observation, interviews and documentation at PT PLN (Persero). Based on the data found that non-operating assets are still included in the status of operating assets and if not immediately proposed will increase the accumulated depreciation costs. Depreciation costs are one of the elements of the company's operational costs that affect the company's profit because they reduce revenue. In addition to depreciation costs, there are also costs that will have an impact, namely the cost of maintaining warehouse operations. Therefore, the company must develop a more efficient and effective strategy to manage these non-operating assets so as not to burden operations and financial performance in the long term. Thus, it is concluded that in the implementation of the asset management system there are still various obstacles in the form of incomplete administrative data and assets that have not been neatly inventoried and external obstacles such as irregular material returns that further complicate asset data management. So the author makes a recommendation, namely the implementation of an integrated asset digitalization system to help track the condition and location of assets more accurately, to speed up the identification process.

MSMEs play a key role in the national economy, especially in increasing economic growth and creating new jobs. However, in the digital era, MSMEs face major problems, such as low levels of digital literacy, limited access to the internet, and fierce competition with large companies that have used technology before. This study examines the variables that influence the sustainability of MSMEs amidst digital challenges and finds methods that can be used so that MSMEs can survive and grow. The research method was carried out through surveys and direct interviews with MSME actors at Pasar Pagi Setia Budi, Medan, North Sumatra. The results of the study showed that most MSME actors did not utilize digital platforms for marketing and transactions, which resulted in decreased income. To increase competitiveness, MSMEs need to improve their digital knowledge, adopt online marketing strategies, and optimize the use of e-commerce and social media. Support from the government, financial institutions, and technology companies is also very important. In the increasingly competitive digital era, by implementing the right digitalization strategy, MSMEs can improve operational efficiency, expand market reach, and maintain the sustainability of their business.

Effective sales transaction processing influences the quality of the accounting information produced, which ultimately can support better managerial decision making in the company. The research aims to analyze the influence of sales transaction processing on the quality of sales accounting information in companies. Using quantitative methods, data was collected through surveys distributed to related parties in the company's sales accounting process. The variables analyzed include accuracy, timeliness and completeness of information produced by the sales transaction processing system. The research results show that good sales transaction processing, which involves proper recording and the use of reliable information systems, has a significant positive influence on the quality of sales accounting information. These findings indicate that improving transaction processing increases the quality of accounting information, which ultimately contributes to the efficiency and effectiveness of company management.

The official residence owned by PT KAI (Persero) is a non-railway asset that functions as a residence for its employees. However, in fact, there are occupants of official houses who are not PT KAI employees, including occupants of PT KAI official houses on Jl. Veteran Semarang which then caused disputes. Based on this, this research will discuss the dispute resolution of PT KAI official house tenure on Jalan Veteran Semarang City, the obstacles faced in dispute resolution, and efforts to overcome them. This type of research is juridical sociological, the research specifications are descriptive analytical, the data used are primary and secondary data, which are taken by interview, literature study and documentation study. The data is then analyzed qualitatively. The results showed that the resolution of the dispute over the control of PT KAI's official house on Jalan Veteran Semarang City was carried out by non-litigation and litigation. Non-litigation resolution is divided into 3 stages, namely: socialization, negotiation, and binding through a lease agreement. Not all official house disputes in Jalan Veteran Semarang City were successfully resolved through non-litigation, so they had to be resolved through the litigation process. The process was carried out by filing a lawsuit to the Semarang District Court which ended up at the appeal and cassation levels. The verdicts were all won by the PT KAI, so the occupants who controlled the PT KAI official house had to leave it. The obstacles encountered were that the occupants were adamant about not moving, the occupants did not come during the negotiation process, and the occupants kept asking for time to think/discuss, causing the negotiation process to be repeated. These obstacles are overcome by conducting family deliberations, namely by visiting residents door to door, issuing warning letters to vacate company houses, and the last effort is mediation.AbstrakRumah dinas milik PT KAI (Persero) adalah aset non-railway yang berfungsi sebagai hunian bagi pegawainya. Namun faktanya, terdapat penghuni rumah dinas yang bukan pegawai PT KAI, antara lain penghuni rumah dinas PT KAI di Jl. Veteran Semarang yang kemudian menimbulkan sengketa. Berdasarkan hal tersebut penelitian ini akan membahas mengenai penyelesaian sengketa penguasaan rumah dinas PT KAI di Jalan Veteran Kota Semarang, kendala yang dihadapi dalam penyelesaian sengketa, serta upaya mengatasinya. Jenis penelitian ini yuridis sosiologis, spesifikasi penelitiannya deskriptif analitis, data yang dipakai adalah data primer dan sekunder, yang diambil dengan cara wawancara, studi pustaka dan studi dokumentasi. Data tersebut kemudian dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa penyelesaian sengketa penguasaan rumah dinas PT KAI di Jalan Veteran Kota Semarang dilakukan dengan cara non litigasi dan litigasi. Penyelesaian secara non litigasi dibagi menjadi 3 tahap, yaitu : sosialisasi, negosiasi, dan melakukan perikatan melalui perjanjian sewa-menyewa. Tidak semua sengketa rumah dinas di Jalan Veteran Kota Semarang berhasil diselesaikan secara non-litigasi, sehingga terpaksa diselesaikan melalui proses litigasi. Proses tersebut dilakukan dengan mengajukan gugatan ke Pengadilan Negeri Semarang yang berakhir di tingkat banding dan kasasi. Isi putusan tersebut semua dimenangkan oleh PT KAI, sehingga penghuni yang menguasai rumah dinas PT KAI harus meninggalkannya. Kendala yang dihadapi ialah penghuni rumah bersikukuh tidak pindah, penghuni rumah tidak datang saat proses negosiasi, serta penghuni rumah terus meminta waktu untuk berpikir/berdiskusi sehingga menyebabkan proses negosiasi dilakukan secara berulang. Kendala tersebut diatasi dengan melakukan musyawarah kekeluargaan yaitu dengan mendatangi penghuni secara door to door, mengeluarkan surat peringatan pengosongan rumah perusahaan, dan upaya terakhir adalah mediasi.

This article discusses the review of Social Conflict Resolution Related to Bullying Cases Through the Deliberation System Based on the Perspective of Pancasila. Bullying can be physical, verbal, and mental. Bullying cases in Indonesia are increasing and need serious handling. Deliberation based on Pancasila values can be a solution to resolve bullying conflicts peacefully and constructively. A culture of deliberation needs to be promoted in schools and communities to create a safe environment and respect for human rights. This article discusses the importance of resolving bullying-related social conflicts through a deliberation system based on the perspective of Pancasila. Bullying conflicts create tension and hostility in society, and if not properly addressed can affect the school and workplace environment. This research uses a normative juridical research method by referring to literature and internet materials. Bullying is a form of physical and psychological violence that can be experienced by anyone, and has long existed in society. Bullying is increasingly widespread in educational institutions, influenced by family, environmental, peer group, and media factors. Victims of bullying experience psychological, physical, social and academic impacts. Perpetrators of bullying also experience psychological, social, academic and long-term impacts. The resolution of bullying conflicts can be done through deliberation based on the values of Pancasila, but if not, the conflict can be resolved through deliberation.

The aim of this research is to analyze the validity of gift deeds made by taxpayers with the aim of avoiding tax, by reviewing the role of Notaries in ensuring the legality of gift deeds as well as the relevance of tax provisions related to gifts of property which are part of the Notary's duties and responsibilities. The background of this research is based on several cases that occurred, namely related to the transfer of assets through gifts which are often used to avoid tax obligations. One of the prominent cases is the manipulation of gifts by a taxpayer with the initials TY, a Supreme Court judge, who during the investigation found that the addition of assets was not reasonable and many were made through gifts. The urgency of this writing lies in the importance of ensuring that the gift deed made by the Notary does not violate the law, considering that the Notary is a public official who is responsible for compiling and making authentic deeds. The research method used is normative juridical, with an analytical approach to applicable legal regulations. The research results show that gifts from equal family members who are not related to business are not subject to tax, considering that the practice of giving is often used for tax avoidance, the Notary needs to understand the tax rules related to gifts and sanctions for violations so that the gift deed prepared can be legally accounted for. The novelty of this research is that it identifies notary’s role and analyzes loopholes in regulations that allow taxpayers to take advantage of gift deeds to avoid tax obligations considering that familial grant transactions are often difficult to verify, thereby allowing for misuse by taxpayers.
Tujuan penelitian ini adalah untuk menganalisis keabsahan akta hibah yang dibuat oleh wajib pajak dengan tujuan menghindari pajak, dengan meninjau peran Notaris dalam memastikan legalitas akta hibah serta relevansi ketentuan perpajakan terkait hibah harta yang menjadi bagian dari tugas dan tanggung jawab Notaris.  Latar belakang penelitian ini didasarkan pada beberapa kasus yang terjadi yaitu terkait pengalihan harta melalui hibah yang kerap digunakan untuk menghindari kewajiban pajak. Salah satu kasus yang menonjol adalah manipulasi hibah oleh wajib pajak berinisial TY seorang hakim agung yang dalam pemeriksaan ditemukan penambahan harta yang tidak wajar dan banyak dilakukan melalui hibah. Urgensi penulisan ini terletak pada pentingnya memastikan akta hibah yang dibuat oleh Notaris tidak melanggar hukum, mengingat Notaris adalah pejabat umum yang bertanggung jawab untuk menyusun dan membuat akta autentik. Metode penelitian yang digunakan adalah yuridis normatif, dengan pendekatan analisis peraturan hukum yang berlaku. Hasil penelitian menunjukkan bahwa hibah dari anggota keluarga yang setara dan tidak terkait bisnis bukan merupakan subjek pajak, mengingat praktik hibah sering kali dimanfaatkan untuk penghindaran pajak maka Notaris perlu memahami aturan perpajakan terkait hibah dan sanksi atas pelanggaran agar akta hibah yang disusun dapat dipertanggungjawabkan secara hukum. Kebaruan dalam penelitian ini adalah mengidentifikasi peran Notaris dan menganalisis celah-celah dalam regulasi yang memungkinkan wajib pajak memanfaatkan akta hibah untuk menghindari kewajiban perpajakan mengingat transaksi hibah yang bersifat familial sering kali sulit diverifikasi sehingga memungkinkan penyalahgunaan oleh wajib pajak.