Minimnya atensi wajib pajak terhadap sosialisasi telah dicoba oleh fiskus pajak menimbulkan kecenderungan wajib pajak buat tidak patuh dalam penuhi kewajiban perpajakannya. Diperlukan banyak profesi konsultan pajak karena masih minimnya konsultan pajak dalam menangani banyaknya wajib pajak dalam melaporkan kewajibannya. Tujuan penelitian ini adalah untuk mengetahui pengaruh pengetahuan perpajakan, norma subjektif, dan penghargaan finansial terhadap minat berkarir mahasiswa menjadi konsultan pajak dengan self efficacy sebagai variabel moderasi. Metode dalam penelitian ini adalah kuantitatif. Sampel dipilih secara purposive sampling dengan jumlah responden sebanyak 127 orang yang memenuhi kriteria tertentu. Responden yang menjadi subjek penelitian adalah mahasiswa Universitas Hayam Wuruk Perbanas Surabaya, UPN Veteran Jawa Timur, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya. Analisis data dilakukan dengan menggunakan Partial Least Square Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS versi 4.0. Hasil penelitian menunjukkan bahwa pengetahuan perpajakan, norma subjektif, dan penghargaan finansial berpengaruh signifikan terhadap minat karir mahasiswa menjadi konsultan pajak. Self efficacy memperkuat pengetahuan perpajakan, Self efficacy memperlemah norma subjektif, self efficacy tidak memoderasi penghargaan finansial pada minat karir mahasiswa menjadi konsultan pajak.

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 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.

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.

Social fragmentation within community organizations in Kampung Bojong, Bojongsari Village, Kedungwaringin Subdistrict, Bekasi Regency, has led to social polarization that hinders community cohesion and inclusive participation. This study aims to formulate strategies for strengthening collaboration to build inclusive and equitable organizations. The method used is a qualitative approach with a participatory case study design. Data was collected through participatory observation, in-depth interviews, and focused group discussions (FGDs), using purposive sampling techniques. Analysis was conducted thematically, and validity was ensured through triangulation and member checking. The results indicate that social polarization encompasses aspects of power, age, politics, economics, geography, and symbolism, reflected in exclusion, information inequality, and weak communication. Factors contributing to low collaboration include lack of trust, dominance of central figures, and limited member capacity. Interventions were implemented through a community-based action research model involving dialogue facilitation, collaborative training, and organizational strategy mentoring. Evaluations showed increased cross-group participation, the formation of communication forums, and reduced social tension. This study contributes practically and theoretically to building resilient organizations through participatory and transformative approaches.

Keuangan merupakan aspek penting yang melekat dalam kehidupan masyarakat luas terutama para pelaku usaha dan bisnis. UMKM sebaiknya memiliki pengelolaan keuangan yang baik, melakukan pencatatan transaksi, terdapat pemisahan antara modal usaha dan keuangan pribadi serta menyusun  laporan keuangan dengan konsisten dan disiplin sehingga dapat memberikan informasi relevan terkait perkembangan usaha.  Pengabdian kepada masyarakat ini bertujuan untuk pemperkenalkan pembukuan sederhana yang dapat diterapkan untuk mendukung keberlangsungan usaha terutama dalam disiplin mencatat transaksi keuangan. Diharapkan pelatihan ini dapat menjadi media sharing, diskusi, memberikan kebermanfaatan, inspirasi dan juga motivasi mengingat betapa pentingnya mitra UMKM mengontrol keuangan dengan memantau revenue dan cost untuk meningkatkan efisiensi. Metode pengabdian kepada masyarakat ini dilakukan dengan memberikan pelatihan kepada owner dan pengelola UMKM Angkringan Teras. Pelatihan berupa penyusunan pembukuan sederhana dan bagaimana cara menerapkan disiplin keuangan serta cara perhitungan HPP untuk memberikan harga jual yang realistis dan bersaing.

This study aims to examine the Qualitative Study of Shirkah, Its Implications on Sharia Banks and Sharia Financial Institutions. This study uses a qualitative approach with a type of literature study (library research). This method aims for a Qualitative Study of Shirkah, Its Implications on Sharia Banks and Islamic Financial Institutions, focusing on the application of application in daily life. The data in this study were collected through the search of relevant documents and secondary sources, such as Articles from national and international journals indexed by SINTA and Scopus, related to shirkah and its Application to Sharia Bank Transactions. The result of the research is that the musyarakah contract is recorded and witnessed. Second, the contracting party: it is required that the partner must be competent in granting or being given the power of representation. The three objects of the contract (funds and work): the capital provided must be in cash, gold, silver, or of the same value.   The ulama agree on this.

The development of tourism areas is an option that is expected to strengthen both economic potential and conservation efforts. The development of tourism areas is carried out through an integrated transformation of various natural and biological opportunities and assets. All of this requires the ability of the human resources in it. Therefore, this community service program is very much needed to optimize the Timpik Village Pokadarwis in increasing its potential as a tourist village area. Timpik Village is the largest village in Susukan District with beautiful natural panoramas of rice fields and hills with fertile soil types. In addition to potential natural resources, there are also human resources who have a high spirit to advance their village. The various cultures and arts that already exist add their own local wisdom value with the formation of the Tourism Awareness Group (Pokdarwis). However, behind all that, Pokdarwis has not been able to develop the existing tourism potential. Therefore, various mentoring actions are needed in creating a profile of the arts and culture owned by Timpik Village as local wisdom, optimizing the management of village social media, optimizing the use of tourist attractions, and developing the results and marketing of Timpik Village UMKM products.

Indonesia's biodiversity holds great potential for drug development, including through the use of traditional medicinal plants such as tapak liman (Elephantopus scaber L.), suruhan (Peperomia pellucida L. Kunth), and temu ireng (Curcuma aeruginosa Roxb.). These plants have been used in traditional medicine and are known to contain bioactive compounds with potential anticancer properties. Tapak liman contains compounds capable of inducing apoptosis in cancer cells. Suruhan is known to have cytotoxic and immunomodulatory effects, while temu ireng contains compounds with antioxidant and anticancer activity. This study aims to identify and quantify the bioactive compounds in these three plants using Gas Chromatography-Mass Spectrometry (GC-MS) and to explore their therapeutic potential in cancer treatment. The results of GC-MS analysis successfully identified six main compounds that have potential as anticancer agents, namely Phytol, Caryophyllene, Apiol, Germacrone, Germacrene B, and one additional compound. Temu ireng contains Germacrone, Germacrene B, and Caryophyllene, while suruhan contains Caryophyllene, Apiol, and Phytol. Meanwhile, tapak liman shows the presence of bioactive compounds that support cytotoxic activity. The focus of this study is on the interaction of bioactive compounds with the Bcl-2 protein, which plays a role in inhibiting apoptosis in cancer cells. Additionally, molecular analysis revealed that Germacrone, Germacrene B, Caryophyllene, and Apiol can also bind to the p53 protein, known as a guardian of the genome and a trigger for apoptosis. These findings suggest that the three plants have high potential as natural sources of anticancer agents. Further in vitro and in vivo studies are recommended to test the biological efficacy of these compounds in the context of cancer therapy, thereby bridging traditional knowledge with modern scientific approaches in the development of natural-based medications.