Kegiatan pengabdian masyarakat ini bertujuan untuk membangun jiwa kewirausahaan pada 30 remaja binaan SOS Children's Village Banda Aceh melalui program pelatihan intensif satu hari. Pelaksanaan kegiatan menggunakan pendekatan partisipatif yang menggabungkan metode ceramah interaktif dan workshop keterampilan praktis, dengan materi utama berupa motivasi kewirausahaan dan pengenalan peluang usaha. Hasil evaluasi menunjukkan keberhasilan program dalam meningkatkan motivasi peserta, dimana 90% remaja menyatakan antusiasme tinggi untuk memulai usaha mandiri setelah mengikuti pelatihan. Namun demikian, teridentifikasi beberapa kendala utama seperti kurangnya pemahaman dasar tentang mekanisme berusaha, keraguan akan kemampuan diri, serta kebingungan dalam menentukan langkah awal memulai bisnis. Faktor pendukung utama adalah semangat dan keterlibatan aktif peserta selama proses pelatihan. Program ini berhasil memperkenalkan berbagai peluang usaha potensial seperti usaha kuliner rumahan, jasa fotografi kreatif, serta kerajinan tangan berbahan lokal. Temuan ini mengindikasikan bahwa meskipun motivasi telah berhasil dibangun, diperlukan pendampingan lebih lanjut untuk mengkonversi semangat tersebut menjadi aksi nyata. Untuk kegiatan serupa di masa depan, disarankan untuk mengembangkan program lanjutan berupa pendampingan intensif, akses permodalan, serta pembentukan jejaring usaha guna memastikan keberlanjutan usaha yang dirintis peserta. Hasil program ini memberikan kontribusi penting dalam pengembangan model pembinaan kewirausahaan bagi remaja marginal.

This study explores the strategic integration of Environmental, Social, and Governance (ESG) and Good Corporate Governance (GCG) as a means to support the achievement of the Sustainable Development Goals (SDGs). Using a qualitative descriptive method through content analysis of secondary data, the research analyzes the relevance of ESG and GCG in corporate strategy. The findings show that ESG provides a framework for identifying sustainability-related risks and opportunities, while GCG ensures ethical, transparent, and accountable governance. Companies integrating these two pillars demonstrate better performance in sustainability, increased competitiveness, and greater investor trust. Case studies from Indonesian companies such as PT SUCOFINDO and PT Len Industri illustrate successful ESG-GCG implementation that aligns with various SDG targets. Nonetheless, challenges remain, including resource constraints and limited managerial awareness. The study concludes that the synergy between ESG and GCG is essential in building resilient and sustainable businesses. Further research is recommended to develop implementation models across industries and support policy improvements in ESG governance.

This study aims to examine the effectiveness of PowerPoint-based digital learning media "Animals Education" in improving the retention ability of Phase A students at SDN 1 Kuta, Central Lombok. This quasi-experimental study used quantitative data analysis. Data were gathered using tests and examined with paired sample t-tests, independent samples t-tests, N-gain analysis, and effect size tests. The findings are as follows: (1) The paired sample t-test for the experimental group showed a significance value of 0.000 < 0.05, indicating a significant difference in students' retention scores before and after the intervention; (2) the independent samples t-test showed a significance value of 0.000 < 0.05, suggesting a significant difference in retention between the experimental and control groups; (3) the N-gain score for the experimental group was 0.47, classified as moderate; (4) the effect size for the experimental group was 3.05, indicating that the use of digital "Animals Education" media is highly effective in enhancing student retention.

This study aims to examine the implementation of compliance audit in addressing non performing loan risk at PT Bank Perekonomian Rakyat Bina Usaha Dana in East Flores Regency. The research method used in this study is descriptive qualitative with data collection techniques using observation, interviews, documentation, and literature review. The research informants were the compliance director, internal audit executive officer, compliance and risk management executive officer, credit department head, and two debtors. The research results indicate that the implementation of compliance audit has not been optimal because it does not use tools such as C2R for detecting credit applications and the application of the 7P principle has not been maximized in the prospect, payment, and profitability, so there are still non performing loans in quite large amounts.

This test aims to evaluate the formulation of floating microcapsule preparations containing ethanol extract of white turmeric (Curcuma zedoaria Rosc.), using chitosan, sodium alginate, and calcium chloride polymers as crosslinking agents. The preparation was formulated using the crosslinking method and tested based on its physical properties, which include moisture content, physical stability through cycle tests, resistance to the gastric and intestinal mucosa. The results showed that the microcapsule formulation was able to maintain the color and texture during the storage period well. The microcapsule durability test showed that the particles could survive in the gastric and intestinal mucosa for two hours. In addition, the water content is within the range that is in accordance with the requirements, namely, at a concentration of 0.25% there is (22%), a concentration of 0.5% there is (38.75%), a concentration of 0.75% there is (22.5%), and the blank has 20.5% water content. Based on previous research by Mardikasari et al., (2020) which used chitosan and alginate polymers. Through this method, this formulation shows the possibility as a technology-based drug delivery system that survives effectively in increasing the bioavailability of active substances from white turmeric.

Badan Penyelenggara Jaminan Sosial Ketenagakerjaan (BPJS Ketenagakerjaan) memiliki peran strategis dalam memberikan perlindungan bagi pekerja sektor informal. Salah satu kelompok yang tergolong dalam hal tersebut yaitu pelaku usaha mikro, kecil, dan menengah (UMKM) yang rentan terhadap risiko kerja. Namun, tingkat pemahaman dan partisipasi pelaku UMKM terhadap program ini masih rendah. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi dan kesadaran pelaku UMKM dalam Komunitas Sahabat UMKM Pamulang (SUP) di Kecamatan Pamulang, Kota Tangerang Selatan terhadap program BPJS Ketenagakerjaan. Metode pelaksanaan kegiatan dilakukan melalui sosialisasi interaktif yang mencakup pemaparan materi, diskusi kelompok, serta sesi tanya jawab langsung dengan peserta. Materi yang disampaikan meliputi pengenalan program Jaminan Hari Tua (JHT), Jaminan Kecelakaan Kerja (JKK), Jaminan Kematian (JKM), dan prosedur pendaftaran sebagai peserta mandiri. Hasil kegiatan ini menunjukkan terjadi peningkatan minat pelaku UMKM untuk menjadi peserta mandiri BPJS Ketenagakerjaan. Kegiatan ini menunjukkan bahwa pendekatan sosialisasi yang komunikatif dan berbasis komunitas, efektif dalam meningkatkan literasi jaminan sosial di kalangan pelaku UMKM. Diharapkan kegiatan lanjutan dapat dilakukan secara berkala dengan dukungan instansi terkait untuk memperluas cakupan perlindungan ketenagakerjaan bagi sektor informal.

This article examines various factors that determine the success and competitiveness of cooperatives in Indonesia from the perspective of economic management education. The analysis draws upon recent empirical studies, theoretical reviews, and case-based comparisons published in the past five years. Findings reveal that institutional governance, member participation, digital innovation, cooperative education, and capital structure are key determinants of cooperative performance. Educational efforts in management, especially in vocational and community-based settings, significantly influence the sustainability and competitiveness of cooperatives in the modern economy.

This study aims to examine the influence of inflation, monetary policy, and market volatility on interest rate changes in state-owned banks in Indonesia during the 2019–2024 period. A quantitative associative approach was applied using secondary data collected from official financial reports. The analysis involved multiple linear regression, t-tests, and F-tests. The t-test results revealed that only inflation had a significant and negative impact on interest rates, while monetary policy and market volatility did not show significant effects. Simultaneously, the F-test indicated that the three variables did not significantly influence interest rates, supported by a low Adjusted R² value of only 13.4%. These findings suggest that other external factors outside the model play a more dominant role in determining interest rate fluctuations. The results emphasize the critical importance of inflation control and the need for a more comprehensive approach in shaping interest rate policy within state-owned banking institutions.

Danone, as one of the leading companies in the global food and beverage sector, faces significant environmental challenges, particularly regarding plastic pollution and exploitation of water resources. This study aims to explore the role and effectiveness of managerial accounting in helping the company address these challenges. Utilizing a literature review method, this study analyzes how managerial accounting can provide relevant information for planning, organizing, controlling and decision-making. The findings show that managerial accounting contributes to the identification and measurement of environmental performance. In addition, managerial accounting plays a role in product pricing that considers environmental costs and assessing environmentally friendly projects. To improve environmental performance, it is recommended that Danone improve more environmentally friendly technologies. This study offers insights into the importance of managerial accounting in supporting sustainability and corporate social responsibility in the global era

Waste management is a major environmental problem in Indonesia. The presence of social media provides the public with more opportunities to raise awareness of this issue. This study aims to explore the role of the Sungai Watch account in the waste cleanup program and how it affects the recovery of environmental awareness. This study uses a qualitative analysis method, involving a case study of Sungai Watch's activities and interactions on its social media accounts. The results show that Sungai Watch's effective use of social media increases community participation and raises public awareness of the importance of maintaining a clean environment. Waste cleanup programs promoted through social media can change community behavior in the short term and build the foundation for greater change in the long term.