The National Health Insurance (JKN) program is a strategic initiative by the Indonesian government to ensure accessible and affordable healthcare for all citizens. Based on literature review and analysis of secondary data, the JKN program significantly contributes to reducing direct household health expenditures (Out-of-Pocket/OOP), particularly among low-income and vulnerable populations. However, several challenges remain, including additional outlays for uncovered services such as non-generic medications and inpatient class upgrades, as well as limitations in health infrastructure. Furthermore, the integration of digital technology through the JKN Mobile application demonstrates a high level of effectiveness in administrative efficiency and user participation. This platform has expanded healthcare accessibility and improved user satisfaction, although digital literacy and technological disparities persist. Hence, strengthening technology-based policies and conducting regular evaluations are essential for ensuring the sustainability and equity of the JKN program implementation.

This study aims to analyze the implementation of the Independent Curriculum in mathematics learning planning at SMK Negeri 6 Padang. The Independent Curriculum provides flexibility to teachers in designing contextual, student-centered, and character-oriented learning through the Pancasila Student Profile. This study uses a qualitative method with data collection techniques in the form of observation, interviews, and documentation. The results of the study indicate that SMK Negeri 6 Padang has implemented various important components in learning planning, such as the School Operational Curriculum (KOS), Academic Calendar, Effective Week Details, Annual Program (Prota), Semester Program (Promes), Learning Achievements (CP), Learning Objectives (TP), Learning Objective Achievement Criteria (KKTP), and Learning Objective Flow (ATP). However, the implementation of the Independent Curriculum still faces challenges, especially in the integration of the Pancasila Student Profile Strengthening Project (P5) and the application of differentiated learning. Thus it can be concluded that the Learning planning is very effective, namely 82.25%. Therefore, further training is needed to improve the quality of learning planning based on the Independent Curriculum. This study concludes that although mathematics learning planning has referred to the principles of the Independent Curriculum, ongoing training and systematic support are still needed to optimize the implementation of the curriculum in vocational schools.
 

This research investigates the impact of digital tax payment methods on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs) located in Surakarta City. It hypothesizes that a digitalized tax system will enhance efficiency and convenience for taxpayers, thereby fostering greater compliance. Employing a quantitative methodology, the study utilizes a simple linear regression approach for its analysis. The participant pool comprises all active MSME operators in Surakarta City who possess a Taxpayer Identification Number (NPWP). A total of 90 respondents were carefully selected to form the sample. Data collection was performed via questionnaires designed to assess both tax payment digitalization indicators and MSME tax compliance levels. Initial findings reveal that the majority of participants are productive-aged women, engaged primarily in the culinary, retail, fashion, and creative services industries, with most businesses having operated for over three years. These preliminary observations establish a foundational understanding of the characteristics of Surakarta's MSMEs as the subject of this study. Subsequent analysis will focus on rigorously testing the hypothesized causal link between digitalization and tax compliance.

The growing demand for coffee drinks has created significant opportunities in the coffee shop sector, especially for young people. However, in the Pagerbarang Kabupaten Tegal area, the majority of young people still lack the skills needed to professionally run a coffee business or the technical abilities of a barista. In response to this situation, this community service activity was implemented with the aim of providing training in coffee shop management and basic barista skills to increase the competitiveness of young people in the creative economy sector. This training was developed through a participatory approach integrating interactive classes for understanding theory, direct practice for skill acquisition, and support in developing a business plan as a first step towards entrepreneurship. This activity revealed an increase in participants' skills and understanding of coffee shop management and operations, customer relations, and fundamental coffee service skills. Participants also expressed a strong interest in starting their own businesses. This initiative is expected to serve as a catalyst for encouraging an entrepreneurial spirit among young people and contributing to the sustainable development of the local economy

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Ramayana Lestari Sentosa Tbk selama periode 2020 hingga 2024 melalui pendekatan analisis rasio keuangan. Metode yang digunakan adalah deskriptif kuantitatif dengan data sekunder berupa laporan keuangan tahunan perusahaan yang diperoleh dari Bursa Efek Indonesia. Penelitian ini mengukur rasio likuiditas, solvabilitas, aktivitas, dan profitabilitas untuk menilai efektivitas pengelolaan keuangan perusahaan. Hasil analisis menunjukkan bahwa rasio likuiditas perusahaan berada dalam kategori sangat baik, dengan current ratio dan quick ratio melebihi standar industri. Rasio solvabilitas juga menunjukkan struktur pendanaan yang sehat. Namun, rasio aktivitas seperti perputaran persediaan dan total aset masih rendah, mengindikasikan adanya inefisiensi. Di sisi lain, rasio profitabilitas mengalami perbaikan dari tahun ke tahun, namun masih berada di bawah standar industri. Kesimpulannya, meskipun kondisi keuangan secara umum cukup stabil, perusahaan perlu meningkatkan efisiensi pengelolaan aset dan margin keuntungan untuk memperkuat daya saing keuangannya di masa depan.

Learning motivation is a fundamental pillar of educational success, especially at the elementary level where children’s curiosity and enthusiasm must be nurtured continuously. This study aims to explore the strategies employed by teachers to foster and enhance students’ learning motivation in the IPAS subject at SDIT Al-Manar Pekanbaru. Using a descriptive qualitative approach, data were collected through observations, in-depth interviews, and documentation. The findings reveal that teachers implemented a variety of strategies not only focused on academic achievement but also attentive to the emotional and individual needs of each student. Contextual learning, cooperative group activities, and the use of rewards and positive reinforcement effectively encouraged students to be more active and confident in their learning. Parental support and a supportive learning environment also played a crucial role in creating an enjoyable and meaningful learning experience. This study highlights that a humanistic and holistic approach by educators not only enhances students’ learning motivation but also fosters meaningful relationships in the educational process.

The lack of integration between science and local wisdom in science education remains a challenge in developing students' critical thinking skills and cultural literacy. This study aims to analyze the effect of STEM-based science learning integrated with ethnoscience on critical thinking skills and cultural literacy of elementary school students. This research is a quantitative study with a quasi-experimental method using a nonequivalent control group design. Samples were selected purposively and consisted of experimental and control groups. The instruments used include a critical thinking skills test and a cultural literacy questionnaire. Data analysis was performed using a paired sample t-test. The results showed a significant difference in posttest scores between the experimental and control groups, with a significance value of 0.000 <0.005. The average difference was 19.78 points for critical thinking skills (81.14 - 61.36) and 16.86 points for cultural literacy (82.50 - 65.64). This finding suggests that integrating STEM-based science learning with ethnoscience can significantly enhance students' critical thinking skills and cultural literacy. The novelty of this study lies in the learning approach that combines the STEM framework with local ethnoscience values, providing an innovative alternative for shaping students who think reflectively while developing cultural awareness from an early age.

This community service activity aimed to introduce and strengthen the understanding of sociopreneurship among students of SMA Islam Andalusia Kebasen through an experiential learning approach. The initiative responded to the need for youth empowerment programs that combine entrepreneurial skills with social responsibility, particularly those grounded in Islamic values. The one-day training was designed to be interactive and engaging, incorporating inspirational dialogues with practitioners, interactive simulations, role-plays, and value reflections. These methods were intended to create an immersive learning experience, enabling students to connect theory with real-world application. A total of 50 students participated in the program. The training focused on three main objectives: (1) developing the ability to identify and analyze social issues in their community, (2) designing solutions through the creation of social enterprises, and (3) integrating Islamic values into business practices to ensure ethical and sustainable entrepreneurship. Evaluation was conducted using pre- and post-training assessments, observation, and participant feedback. The results indicated that 70% of participants demonstrated a strong understanding of the concept of sociopreneurship after the training. Additionally, 76% successfully integrated Islamic values into their proposed business ideas, while over 60% were able to design simple but feasible social enterprise concepts addressing real social problems. Participants also reported increased awareness, empathy, creativity, and leadership skills as outcomes of the activity. The findings highlight that experiential learning-based sociopreneurship training is an effective method for cultivating youth’s capacity to initiate social change through entrepreneurial action. This program not only enhanced students’ knowledge and skills but also inspired them to become agents of positive transformation in their communities. It is recommended that schools establish follow-up initiatives, such as sociopreneur clubs, mentoring schemes, and project incubation programs, to ensure the sustainability and further development of students’ social enterprise ideas.

The study focuses on how viral content on TikTok influences the Fear of Missing Out (FOMO) experience among Generation Z, particularly in the context of fashion product consumption behavior. This topic is important because Generation Z, as active social media users, are vulnerable to digital social pressure influenced by viral content. The research method used an online survey involving 38 Gen Z TikTok users, with data analyzed using simple linear regression via SPSS. The results indicate a positive and significant effect of viral content on FOMO, with a contribution of 53.7% (R² = 0.537). These findings affirm the role of social media in shaping consumer behavior based on digital trends. The implications are important for the fashion industry and digital marketing in designing effective promotional strategies while considering ethics and digital literacy. In conclusion, viral content on TikTok significantly contributes to increasing FOMO among Generation Z, highlighting the need to enhance digital education to help young consumers manage the influence of online trends.

Lecari Reservoir in Wringinagung Village, Gambiran, Banyuwangi, is a new natural tourism destination resulting from a community initiative that has successfully transformed a slum area into a clean and comfortable tourist area. Although the number of visitors is relatively high, especially on weekends, tourism development still faces obstacles such as the lack of variety of water rides, so visitors easily get bored. The solution offered is the design of a two-person tourist boat, with attention to good maneuverability so that it can operate optimally in the relatively narrow reservoir (area 1,829 m², depth 7 meters, width ± 25 meters). Maneuverability analysis is the primary focus because it affects the safety and comfort of boat operations. As part of the community service activities, research was also conducted to evaluate the effect of variations in the deadrise angle of the boat's hull on the Curve of Sectional Area (CSA) and boat resistance performance through numerical simulations. Five deadrise angle configurations (13°, 15°, 17°, 19°, and 21°) were tested at a speed of 15 knots. The results show that a 21° deadrise angle produces the lowest total resistance of 0.66 kN, thus recommending its application in the design of tourist boats in Lecari Reservoir. The results of this community service contribute to the design of a more efficient and environmentally friendly small-scale tourist boat hull to support the development of local tourism based on natural potential.ABSTRAKWaduk Lecari di Desa Wringinagung, Gambiran, Banyuwangi, merupakan destinasi wisata alam baru hasil inisiatif warga yang berhasil mengubah kawasan kumuh menjadi area wisata yang bersih dan nyaman. Meski jumlah pengunjung cukup tinggi, khususnya pada akhir pekan, pengembangan wisata masih menghadapi kendala pada kurangnya variasi wahana air, sehingga pengunjung mudah merasa bosan. Solusi yang ditawarkan adalah perancangan perahu wisata berkapasitas dua orang, dengan memperhatikan kemampuan manuver yang baik agar dapat beroperasi optimal di waduk yang relatif sempit (luas 1.829 m², kedalaman 7 meter, lebar ±25 meter). Analisis manuver menjadi fokus utama karena mempengaruhi keselamatan dan kenyamanan operasional perahu. Sebagai bagian dari kegiatan pengabdian, dilakukan juga penelitian untuk mengevaluasi pengaruh variasi sudut deadrise lambung perahu terhadap Curve of Sectional Area (CSA) dan kinerja tahanan perahu melalui simulasi numerik. Lima konfigurasi sudut deadrise (13°, 15°, 17°, 19°, dan 21°) diuji pada kecepatan 15 knot. Hasil menunjukkan bahwa sudut deadrise 21° menghasilkan tahanan total terendah sebesar 0,66 kN, sehingga direkomendasikan untuk diterapkan pada desain perahu wisata di Waduk Lecari. Hasil dari pengabdian masyarakat ini yaitu memberikan kontribusi dalam perancangan lambung perahu wisata skala kecil yang lebih efisien dan ramah lingkungan untuk mendukung pengembangan wisata lokal berbasis potensi alam