Micro, Small, and Medium Enterprises (MSMEs) in Indonesia contribute 60% of regional income and absorb 97% of the workforce, yet many do not have a Business Identification Number (NIB). This activity aims to support government programs by improving capacity, access to capital, and business legality. The community service activity was conducted at the Market Day of SMK Nusantara, Ciputat, using the Participatory Action Research approach, involving 15 lecturers and students from STIE Ganesha. Results showed: 85% of participants were satisfied, but 40% faced difficulties using OSS, and 30% desired additional sessions. Participants' suggestions included follow-up programs, digital training, longer activity duration, and collaboration with financial institutions. Recommended follow-up includes continued assistance, digital literacy training, extended activity duration, and broader collaboration to strengthen the impact of the community service for business actors. 

Psychology is a scientific discipline that aims to understand human behavior. The differences in human behavior in response to the presence of stimulus have proven that every human being is unique and not the same, and their needs are different. No human being is the same psychologically even though their physical condition looks the same to the naked eye. This affects human abilities as well when faced with the source of the problem at hand. Every human being must constantly develop their competence, so as not to experience a mental crisis that can eventually lead to pathological disorders. Understanding human uniqueness especially in cognitive, affective, and psychomotor abilities will help in the smoothness of the counseling process. At SMAN 5 Tasikmalaya, the counseling process is not based on psychological theory alone, but depends on the student. How to approach students who have problems at this high school with one of the ways in each class there is 1 hour of counseling lessons a week, so that students do not have fear, but students become more courageous to consult the BK teacher.

This study aimed to develop and evaluate Augmented Reality (AR)-based learning media to enhance students’ cognitive abilities at State Vocational High School (SMK Negeri) 2 Pati, particularly in the subject of Computer Networking and the Internet. The research was motivated by low student achievement in meeting the Minimum Mastery Criteria (KKTP), which was primarily attributed to the continued reliance on traditional teaching methods and low student motivation. A research and development (R&D) approach was employed using the ADDIE model. The resulting AR media is an Android application that integrates text, audio, images, animations, interactive 3D objects, and simulations, and is in accordance with the Merdeka Curriculum. Expert evaluations showed a very high level of feasibility, with ratings of 94% from a subject matter expert and 91% from a media expert. These results were further supported by Aiken’s V index, which indicated very high validity for the material (0.921) and high validity for the media (0.881). A practicality test was conducted, revealing a high level of effectiveness, with a 94% approval rating from both teachers and students. Moreover, a pretest–posttest control group design demonstrated significant progress in learning outcomes. The experimental group achieved an average post-test score of 83.75, significantly higher than the control group’s 73.60. Based on the N-Gain test, the experimental group achieved an average gain of 65.52% (moderately effective), whereas the control group achieved only 38.75% (ineffective). This study contributes to the theories of learning transfer, connectivism, and heutagogy, and offers practical implications for vocational education in adopting innovative technologies. 
 

This study explores the regulatory and institutional framework for relocating Indonesia’s national capital (Ibu Kota Nusantara, IKN) from Jakarta to East Kalimantan, a plan rooted in the integrative ideology articulated by Soepomo in 1945. This ideology emphasizes harmony between macrocosmic and microcosmic forces within the state, suggesting that the government center should be located centrally within the country to symbolize supreme authority. The relocation is also seen as a crucial move toward achieving “Indonesia Emas 2045”. However, the enactment of Law No. 3 of 2022, which serves as the legal basis for the relocation, has faced significant criticism, particularly regarding the regulatory, institutional, and funding aspects. Previous studies have often been opinion-based and lacked scientific rigor, especially in addressing the complexities of policy implementation. This research aims to fill this gap by providing a detailed analysis of the policy from regulatory and institutional perspectives. The study uses a normative legal approach, incorporating both statute and conceptual analyses, to evaluate the regulatory and institutional frameworks guiding the capital relocation. While it does not extensively address funding issues, it focuses on identifying how well the existing rules align with the policy’s implementation goals. Findings suggest that while the relocation offers significant benefits, such as promoting national unity and symbolizing progress, the process faces challenges, including conflicts with existing regulations and institutional inefficiencies. The contribution of this study lies in offering actionable insights for both the government and civil society to assess and improve the policy’s implementation, ensuring its alignment with the broader vision of national development.

This study investigates how capital structure and profitability influence the value of PT Astra Agro Lestari Tbk. It employs a quantitative approach using numerical data, specifically analyzing the company's financial reports from 2012 to 2021. The findings indicate that capital structure significantly affects the company's value, with a T-test result showing a calculated value of 5.686, which exceeds the t-table value of 1.89458, and a significance level of 0.031 (less than 0.05). Profitability also has a significant impact, with a calculated value of 5.686 surpassing the t-table value of 1.89458 and a significance level of 0.001 (less than 0.05). This suggests that both capital structure and profitability individually affect the company's value. Additionally, when considered together, capital structure and profitability have a combined significant impact on firm value, with a significance level of 0.002 (less than 0.05) and a calculated F-value of 17.413, which is greater than the F-table value of 4.74. This confirms that both factors together significantly influence the company's value

This study investigates how capital structure and profitability influence the value of PT Astra Agro Lestari Tbk. It employs a quantitative approach using numerical data, specifically analyzing the company's financial reports from 2012 to 2021. The findings indicate that capital structure significantly affects the company's value, with a T-test result showing a calculated value of 5.686, which exceeds the t-table value of 1.89458, and a significance level of 0.031 (less than 0.05). Profitability also has a significant impact, with a calculated value of 5.686 surpassing the t-table value of 1.89458 and a significance level of 0.001 (less than 0.05). This suggests that both capital structure and profitability individually affect the company's value. Additionally, when considered together, capital structure and profitability have a combined significant impact on firm value, with a significance level of 0.002 (less than 0.05) and a calculated F-value of 17.413, which is greater than the F-table value of 4.74. This confirms that both factors together significantly influence the company's value

The Sukolilan Village community's efforts to strengthen the rural economy through animal husbandry is one example of community activities that can boost the rural economy. Snail farming is a business prospect for the village community because it is very easy to cultivate. This research uses a descriptive qualitative method with data obtained through direct surveys to snail cultivators. The results of this study can provide an understanding that snail cultivation has a great opportunity to be practiced and expanded to improve the village economy.

This study examines the optimization of the role of Tanuharjo Village officials in increasing village revenue through the establishment and management of Village-Owned Enterprises (BUMDes). The creation of BUMDes in Tanuharjo Village has proven to be a strategic initiative to maximize village potential and enhance local economic development. This article provides an overview of the service activities that have been carried out, focusing on the critical role of Tanuharjo Village officials in optimizing village income through the establishment, management, and active participation in BUMDes. The BUMDes has played a vital role in creating new jobs, boosting the productivity of key village sectors, and strengthening the local economy. Additionally, BUMDes serves as a platform for encouraging innovation and the entrepreneurial spirit within the village community. Through one-way counseling sessions organized by the Semarang State University service team, the capacity of Tanuharjo Village officials in BUMDes management has been significantly enhanced. The strategies implemented during these activities included the development of new business units by optimizing village resources, the creation of management training programs to improve BUMDes governance, and digital marketing training for human resources. These efforts have successfully increased the understanding and capabilities of village officials, contributing to improved performance in managing BUMDes and increasing village revenue. This service activity has provided practical recommendations for improving BUMDes governance, which are expected to stimulate further economic growth and improve the welfare of the community in Tanuharjo Village.

A city is one of the areas heavily populated by people. In Indonesia, there are a total of 98 cities. A city is a complex area because it has various zones such as central zones, industrial zones, and suburban zones. Additionally, a city should also have green open spaces. Green open spaces can help minimize global warming and the greenhouse effect in urban areas. Moreover, cities often grapple with waste issues. Urban residents should develop good mental attitudes and habits, such as not littering. Cooperation between the government, which builds proper and appropriate urban planning by providing green areas, and the public's awareness to maintain city cleanliness by disposing of waste properly, is necessary.

This study is aimed to investigate the compatibility of materials in the textbook entitled "Cambridge English for Job-hunting" based on Tomlinson’s theory. The researcher used descriptive approach research as the type of the study. The data of the study were done by follows the process involved several stages, which are as follows: 1) The researcher selected an English textbook for analysis, 2) the researcher read the English textbook thoroughly, 3) the researcher carefully reviewed the content of the textbook, 4) the researcher gathered all the necessary materials from the textbook for analysis. The result of this study shows that the textbook substantially complies with Tomlinson's criteria for useful tools for language learning. It effectively engages students, builds confidence, offers appropriate information, uses actual speech, and accommodates a range of learning preferences and emotional conditions.