Effective financial management is a major challenge for micro, small and medium enterprises (MSMEs) in Cikarang, especially in the culinary sector such as Ayam Geprek Bungsu. The main problems faced by business owners are economic limitations and uncertain fluctuations in raw material prices, which have an impact on the stability of cash flow and business profits. This condition results in suboptimal financial management, because often business owners are unable to separate personal and business finances, as well as difficulties in long-term budget planning. This activity aims to analyze the financial management of Ayam Geprek Bungsu and identify strategic steps that can be taken to improve financial efficiency. The research method used is a case study through interviews and analysis of simple financial statements. The results of the analysis show that the lack of regular financial records and the absence of a structured financial management system are the main causes of financial inefficiency. In addition, dependence on a single supplier for raw materials led to vulnerability to price increases. As a solution, this report recommends the implementation of a simple yet regular financial recording system, financial management training for business owners, and diversification of raw material suppliers to minimize the impact of price fluctuations. With these measures, Ayam Geprek Bungsu is expected to improve financial stability, optimize cash flow management, and ultimately strengthen business sustainability amid dynamic economic challenges. The growth and role of MSMEs can still be improved not only because of their resilience in the face of various economic shocks, but also their ability to provide employment, and overcome poverty.

One of the important steps to improve transparency, effectiveness, and accountability in village governance is the digitalization of village assets. This program aims to use digital tools to improve asset management, make data access easier, and help improve decision-making processes. The focus of this study is to support the digitalization of village assets through the creation and implementation of the Smart Village website in Mondoretno Village, Bulu District, Temanggung Regency. The mentoring strategy includes four steps, namely Digital village asset inventory, Collaboration with third parties, Promoting to the community, and Capacity building through feedback. The results of the mentoring show a significant increase in data organization, ease of access, and the ability of village officials to use digital platforms. In addition, the Smart Village website functions as a center for information and administrative activities. This website helps build a more sophisticated and connected village governance system. This study found that digital technology in village asset management is not only possible, but also effective in addressing the problems faced by rural communities. The success of the program in Mondoretno Village provides a model that can be used by other villages that want to change their lives to the computer and internet era.

Program Pengabdian kepada Masyarakat (PKM) bertujuan untuk menganalisis dan mengeksplorasi implementasi pelatihan manajemen pengelolaan sedekah sampah rosok sebagai upaya untuk mendukung operasional Musolla Al-Ikhlas di Desa Guyangan, Kecamatan Godong, Kabupaten Grobogan. Konsep sedekah sampah rosok menjadi solusi kreatif dalam mengubah sampah yang selama ini dianggap sebagai limbah menjadi potensi ekonomi yang bermanfaat. Melalui program pelatihan ini, masyarakat desa atau jamaah musolla Al-Ikhlas diberikan pemahaman mengenai cara mengumpulkan, memilah, dan mengelola serta mmemasarkan sampah rosok (sampah non-organik seperti plastik, botol, kaleng, besi, kertas dan lainnya) agar dapat dijadikan sumber daya yang berguna. Sampah rosok yang terkumpul akan dijual untuk mendukung kebutuhan operasional musolla, seperti pembelian peralatan ibadah, renovasi, dan pemeliharaan fasilitas. Metode Pengabdian kepada masyarakat yang digunakan adalah kualitatif dengan pendekatan deskriptif, melibatkan berbagai elemen masyarakat, termasuk pengurus musolla dan warga sekitar. Pengumpulan data dilakukan melalui wawancara, observasi, dan dokumentasi selama kegiatan pelatihan. Hasil penelitian menunjukkan bahwa pelatihan ini berhasil meningkatkan kesadaran masyarakat tentang pentingnya pengelolaan sampah dan bagaimana pengelolaan sedekah sampah rosok dapat menguntungkan baik dari segi ekonomi maupun keberlanjutan lingkungan. Selain itu, pelatihan ini turut memperkuat semangat gotong royong dalam mengelola sumber daya lokal untuk mendukung kegiatan sosial keagamaan, dampak positif lainnya adalah pengurangan volume sampah yang berakhir di tempat pembuangan akhir (TPA). Dari hasil pelatihan ini, diharapkan masyarakat dapat secara mandiri mengelola sampah dan mengoptimalkan potensi sedekah sampah rosok untuk keberlanjutan operasional Musolla Al-Ikhlas. Secara keseluruhan, pelatihan ini diharapkan tidak hanya memberikan dampak positif pada aspek lingkungan dan ekonomi, tetapi juga memperkuat solidaritas sosial antarwarga desa dalam rangka menciptakan Musolla yang mandiri dan berkelanjutan. Kata Kunci: Pelatihan, Manajemen, Sedekah sampah rosok, Operasional Musolla

The National Health Insurance Program (JKN) organized by BPJS Health aims to improve access and quality of health services for all levels of Indonesian society. This research examines the effectiveness of the JKN program, with a focus on the use of the JKN mobile application, program implementation in health facilities, and factors that influence service quality. Based on case studies in several regions, the research results show that the JKN mobile application makes it easy for participants to access health-related services and information, although there are still obstacles such as a lack of public understanding of the application and technical problems. Apart from that, health services in hospitals and community health centers still face challenges such as a shortage of medical personnel, delays in services, and timeliness in administrative processes. Although the JKN program has expanded access to services, challenges in equal distribution of service quality and health resources still need to be overcome. Overall, the JKN program plays an important role in improving people's health and welfare, but improvements are needed in terms of community understanding, infrastructure and service efficiency to achieve more optimal and equitable health goals throughout Indonesia.

The Integrated Islamic School concept represents an educational approach that integrates a secular curriculum with Islamic values ??in an educational environment. This approach aims to create a holistic learning environment, where students' academic, spiritual and moral aspects are the main focus. This research explores the implementation and impact of the Integrated Islamic School concept, highlighting how the integration of religious values ??in the curriculum can influence students' overall development. The research method used for analysis is descriptive from literature and case studies from several Integrated Islamic Schools that have implemented this concept. It is hoped that the results of this research will provide a deeper understanding of the importance of integrating religious values ??in the context of modern education.
 
 

According to the Central Statistics Agency for 2019-2021, the harvested area and area of ??corn plants according to districts/cities, corn production comes from five districts, namely Bualemo district, Gorontalo district, Pohuwato district, Bone Bolango district, North Gorontalo district and Gorontalo city with a total of 377 432.00 ha in 2019, 304 945.00 ha in 2020, and 334 945.00 ha in 2021. By the end of 2022 it is predicted that 340,500 hectares or 27.38 percent of the entire Gorontalo land area will be planted with hybrid corn with a total harvest estimated at 1.61 million tons. This research uses qualitative methods, with primary data sources and secondary data. Corn productivity affects the net income of corn farmers apart from the selling price, where low productivity causes minimal harvest results, so the farmer's income is also low. Apart from that, fluctuations in corn prices are also an obstacle in increasing net income, when corn prices are high farmers get bigger profits. However, when the price of corn falls, farmers' income will also decrease. To increase the competitiveness of corn commodities in Gorontalo Province, it is necessary to invest in improving agricultural technology, opening wider market access, and providing greater government policy support. In this way, corn commodities in Gorontalo Province can become more competitive in both local and international markets.

Malahayu Reservoir is located in Malahayu Village, Banjarharjo District, Brebes Regency. Malahayu Reservoir was built in 1935. Malahayu Reservoir is planned to have a water storage capacity of 69 million m³ with a water surface area of 9.25 km². The main purpose of the construction of this reservoir is to supply irrigation water with a total area of 12,674 Ha, consisting of DI Kabuyutan of 4,166 Ha, DI Jengkelok of 6,173 Ha, and DI Babakan of 2,335 Ha. However, the water supply in Malahayu Reservoir continues to decrease, allegedly due to the high amount of sediment. The current problem is the occurrence of sediment in the Malahayu Reservoir. The pattern of operation using this reservoir needs to be studied because it is considered less optimal and because there needs to be a review of the use of reservoir water using newer data. That way, an operating pattern is needed to determine the reliability of reservoirs in their use as irrigation water providers. This study began by analyzing the secondary data obtained. Data is processed to obtain the amount of reservoir discharge and water needs for irrigation water. And the study ended with a simulation of the reservoir operation pattern. From the results of this study, it is expected to help provide solutions for the operation pattern of Malahayu Reservoir as an optimal reservoir. To improve the performance of the Malahayu Reservoir, supporting data such as reservoir operational systems and performance, hydrological data, reservoir operating procedures and patterns, and irrigation data are needed. The results of the analysis showed that the operation of the Malahayu Reservoir was less than optimal. Simulation of reservoir operation shows that the volume of water in Malahayu Reservoir is below the Minimum Operating Level (MOL), which is the minimum volume of water that should be in the reservoir. According to the records of the Cimanuk-Cisanggarung River Basin Center (BBWS), the condition of water supply in the Malahayu Reservoir continues to decline since this reservoir was built during the Dutch colonial rule until now.

Proses perputaran barang dagang pada Annora Shop Gorontalo Distribusi tidak terlepas dari proses persediaan  barang proses penjualan dan proses berdasarkan hasil penelitian persediaan barang pada Annora shop Gorontalo didapat dari pihak distributor dengan cara dropship dari daerah jawa dan dipasarkan kembali ke pulau Sulawesi terutama di Gorontalo, palu, Manado, dan daerah lainnya. Untuk penjualan sendiri Annora shop menggunakan metode penjualan secara langsung dan tidak langsung. Sedangkan proses distribusi Annora Shop memakai metode umum pedagang dalam hal ini Annora membeli barang yang dijual dari pedagang besar atau tangan ketiga setelah produsen. Penelitian ini bertujuan untuk mengetahui proses perputaran barang dagang pada Annora Shop Gorontalo apakah sudah sesuai dengan persfektif islam melihat, budaya kerja dan proses jual beli yang diterapkan mengarah pada hokum-hukum syariah. Penelitian ini adalah penelitian kualitatif, peneliti mengumpulkan data melalui observasi, wawancara, dan dokumen-dokumen. Pendekatan ini sering disebut juga pendekatan investigasi karena peneliti mengumpulkan data dengan cara bertatap muka langsungdan beriteraksi dengan orang-orang di tempat penelitian. Dilihat dari persfektif ekonomi syariah proses perputaran barang persediaan pada Annora Shop Gorontalo sudah sesuai dengan hokum-hukum perdagangan dimana tidak monopoli barang dagangan sebagaimana Nabi S.A.W melarang umatnya memonopoli barang tertentu untuk menguasai harga barang.