Di era digital saat ini, optimalisasi penggunaan teknologi pendidikan menjadi hal yang krusial untuk meningkatkan proses pembelajaran dan evaluasi hasil belajar. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kompetensi guru di SMP Negeri 11 Gorontalo melalui pelatihan teknis (BIMTEK) mengenai pemanfaatan media digital, Nearpod, Panquiz, dan Socrative, sebagai alat evaluasi pembelajaran. Ketiga media ini menyediakan fitur interaktif yang mendukung asesmen formatif, meningkatkan partisipasi siswa, dan mempermudah proses penilaian. Metode yang digunakan mencakup tiga tahapan utama: perencanaan, pelaksanaan, dan evaluasi. Selama kegiatan, guru mendapatkan pelatihan langsung, mempraktikkan penggunaan media, serta mengeksplorasi cara mengintegrasikannya dalam pembelajaran. Hasilnya menunjukkan antusiasme tinggi dari para guru yang menyadari bahwa media digital sangat membantu efisiensi evaluasi dan mengurangi beban koreksi manual. Meski terdapat beberapa kendala seperti koneksi internet dan kendala teknis lainnya, pelatihan ini berdampak positif dan berhasil memperkenalkan pendekatan evaluasi yang lebih adaptif dan berpusat pada siswa sesuai dengan tuntutan pembelajaran abad ke-21. Pelatihan ini diharapkan dapat mendorong penerapan evaluasi pembelajaran yang lebih modern dan berbasis teknologi secara berkelanjutan di sekolah.

This community service program aims to improve teachers' digital literacy and pedagogical competence using interactive digital media, namely Blooket, Nearpod, and Educaplay at SMP Negeri 2 Kabila. The main problem identified was teachers' low understanding of how to optimally integrate digital platforms into the learning process. To address this challenge, intensive training was conducted in three stages: planning, implementation, and evaluation. The training focused on feature introduction, hands-on practice, and the application of digital media in learning designs. The quantitative evaluation results showed an average increase in teacher competence of 65% after participating in the training, with the Nearpod platform achieving the highest understanding score of 69%, followed by Blooket and Educaplay each at 60%. The qualitative evaluation also showed an increase in teacher enthusiasm, active participation, and confidence in using digital technology. In conclusion, structured and applicable training has proven effective in encouraging learning transformation in the digital era, while increasing teacher readiness to integrate technology sustainably in the classroom.

This study aims to analyze the influence of live streaming and content quality on purchase intention for Credifox products on TikTok Shop, both partially and simultaneously. The research employs a quantitative method with a non-probability sampling technique, involving 100 respondents. Data analysis was conducted using statistical quantitative methods and multiple linear regression with the aid of SPSS 25 software. The findings indicate that, partially, live streaming significantly influences purchase intention, with a t-value of 4.571 > t-table 1.985 and a significance level of 0.000 < 0.05. Similarly, content quality also has a significant influence on purchase intention, as shown by a t-value of 3.152 > t-table 1.985 and a significance level of 0.002 < 0.05. Simultaneously, live streaming and content quality have a positive and significant influence on purchase intention for Credifox products on TikTok Shop, with an F-value of 74.834 > F-table 3.100 and a significance level of 0.000 < 0.05.

This study aims to evaluate the impact of product innovation and product quality on consumer purchasing choices for local skincare products Facetology. The methodology used in this study is a quantitative approach and information collection is carried out through questionnaires to 104 Facetology product users in Bekasi City. The results of the analysis show that product innovation and product quality simultaneously have a positive and significant impact on purchasing decisions, both gradually and simultaneously. This is evidenced by the t-test, F-test, and Pearson correlation, which show that product innovation has a greater impact than product quality. The coefficient of determination (R²) value of 0.688 indicates that these two independent variables can explain 68.8% of the variation in purchasing decisions. This finding indicates that companies need to continue to innovate and maintain product quality so that consumer purchasing interest can increase.

This study conducts a comprehensive comparative analysis of one-tier board supervision mechanisms across Indonesia, Malaysia, and Singapore, examining the effectiveness of corporate governance frameworks in emerging market contexts. The research employs a doctrinal normative legal methodology, analyzing statutory instruments including Indonesia's Job Creation Law No. 6 of 2023, Malaysia's Companies Act 2016, and Singapore's Companies Act 1967. The introduction of Indonesia's Individual Limited Liability Company (PT Perseorangan) represents a significant paradigmatic shift from traditional two-tier governance structures, necessitating examination of supervisory adequacy within simplified corporate frameworks. The comparative analysis reveals fundamental disparities in regulatory sophistication, with Malaysia and Singapore demonstrating comprehensive fiduciary duty frameworks, mandatory company secretary requirements, and graduated enforcement mechanisms. In contrast, Indonesia's PT Perseorangan exhibits critical institutional deficiencies, including normative conflicts between statutory provisions, limited directorial responsibility regulation, and inadequate enforcement responsiveness. The findings demonstrate that effective one-tier governance systems require sophisticated institutional support mechanisms extending beyond regulatory simplification. Malaysia's stringent Section 213 fiduciary duty provisions and Singapore's technology-enabled enforcement approach provide robust oversight despite absent traditional supervisory boards. The research establishes that successful governance transitions require institutional preparation rather than mere regulatory amendment, with Indonesia's framework requiring substantial reform incorporating company secretary mandates, comprehensive fiduciary duty provisions, and graduated enforcement systems. These findings contribute to institutional theory literature by demonstrating context-dependent governance effectiveness and provide practical recommendations for enhancing corporate accountability in simplified governance structures within emerging market jurisdictions.

The choice of business entity by micro, small, and medium enterprises (UMKM) carries significant fiscal implications, as it determines the applicable tax regime. Generally, the Commanditaire Vennootschap (CV) is considered more tax-efficient than a Limited Liability Company (Perseroan Terbatas/PT), as profits withdrawn as prives are not subject to double taxation. However, under Indonesia's progressive Individual Income Tax (PPh OP) system, the tax burden on prive can exceed the final 10% tax rate on dividends distributed by PTs, particularly at higher income brackets. This study employs a qualitative approach through literature review and tax burden simulation comparing CV and PT. The findings reveal that the fiscal efficiency of CVs largely depends on the owner's personal income tax rate. The results emphasize the strategic role of Notaries as both legal and fiscal advisors in guiding UMKM to select the most appropriate business form. This research contributes to the tax policy discourse and strengthens the understanding of the Notary's role in fostering UMKM compliance and sustainability.

Rendahnya pembiasaan perilaku hidup bersih dan sehat (PHBS) pada anak usia 5-6 tahun menjadi salah satu masalah utama di PAUD, termasuk di TK Baiturrahman Kabupaten Gowa. Observasi menunjukkan perilaku kurang baik seperti membuang sampah sembarangan dan rendahnya kesadaran mencuci tangan, meskipun kampanye kesehatan telah dilakukan. Penelitian ini bertujuan untuk mengetahui pengaruh pembelajaran menjaga kebersihan lingkungan terhadap PHBS anak usia 5-6 tahun. Penelitian ini menggunakan desain eksperimen non-ekuivalen group test dengan pendekatan kuantitatif, melibatkan kelompok eksperimen yang diberikan intervensi pembelajaran kebersihan lingkungan dan kelompok kontrol. Teknik purposive sampling digunakan dengan jumlah sampel 10 anak, dibagi menjadi dua kelompok: 5 anak eksperimen dan 5 anak kontrol. Data dikumpulkan melalui observasi langsung dan dokumentasi. Uji Paired Sample t-Test digunakan untuk analisis data. Hasil menunjukkan rata-rata pre-test kelompok eksperimen 32.7 dan post-test turun menjadi 8.4, mencerminkan peningkatan kebersihan. Kelompok kontrol memiliki pre-test 33.6 dan post-test 8.4, dengan sedikit perubahan. Uji t independen menunjukkan perbedaan signifikan (pre-test: t = 10.52, p = 4.09 × 10??; post-test: t = 10.90, p = 2.32 × 10??). Hasil ini menunjukkan pembelajaran kebersihan yang terstruktur efektif meningkatkan PHBS anak. Keterlibatan orang tua, guru, dan teman sebaya direkomendasikan untuk mendukung kebiasaan PHBS.

This community service aims to foster and develop an entrepreneurial spirit among teenagers in Sanrobone Village, Takalar, through the optimization of Micro, Small, and Medium Enterprises (MSMEs) based on local potential. Teenagers are identified as strategic assets that need to be empowered for economic independence and job creation. The method of implementing this activity adopts a participatory and educational-practical approach, including the preparation stage, implementation of training and mentoring, and monitoring and evaluation. A total of 35 teenagers from Sanrobone Village were actively involved in a series of basic entrepreneurship training, identification of local business opportunities, technical production skills workshops, and simple digital marketing. The results of the activity showed a significant increase in teenagers' understanding of the concept of entrepreneurship from just selling to creating value. They succeeded in identifying 15 potential business ideas from local resources and 20 teenagers were able to produce product prototypes from these ideas. In addition, the initiative to form five micro-business groups initiated by teenagers is clear evidence of the growth of motivation and collaboration. In conclusion, this program is effective in laying a strong foundation for the development of a youth entrepreneurship ecosystem in Sanrobone Village, which is supported by the potential of natural resources and the enthusiasm of the participants. It is recommended that there be ongoing mentoring, facilitation of access to micro-capital, strengthening of networks, and integration of entrepreneurship curriculum in schools to ensure the sustainability and long-term impact of the program.

This study focuses on analyzing the cost of capital as a key element in financial decision-making within manufacturing companies in Indonesia. The main objective is to assess the impact of expected return, dividend policy, and systematic risk on the cost of capital, both simultaneously and partially. A quantitative approach was employed using multiple linear regression analysis, with secondary data collected from annual financial reports and market information spanning the years 2020 to 2024. The findings reveal that jointly, the three independent variables significantly influence the cost of capital. However, on a partial basis, only the expected return variable shows a statistically significant and positive effect. In contrast, dividend policy and systematic risk do not exhibit significant influence, and their directional relationships contradict the initial hypotheses. These results suggest that investors’ return expectations play a crucial role in shaping a company’s capital structure, while the effects of dividend policy and systematic risk require further investigation due to their inconsistent outcomes. This study offers practical insights for corporate management and policymakers in formulating effective financing strategies that are responsive to dynamic market conditions.

Remaja merupakan suatu pelayanan kategorial yang menyasar kelompok usia antara anak-anak (sekolah minggu) dan pemuda. Tekanan stereotip, ekspektasi tinggi tanpa dukungan memadai, dibarengi dengan perubahan masif akibat kemajuan teknologi dan informasi dapat memicu permasalahan kesehatan mental generasi muda jika tidak dikelola dengan bijak. Tantangan lain yang dihadapi adalah mengenai spiritualitas remaja. Persekutuan Gereja-gereja di Indonesia (PGI) melihat perlunya mengadakan kegiatan bagi remaja dan pendamping/pembina remaja sebagai platform untuk memperlengkapi para remaja dan pembina dengan berbagai pengetahuan dan kapasitas yang diharapkan mampu membekali remaja dan pembina dalam pelayanan dan kehidupan berbangsa sehari-hari. Pendampingan yang dilakukan oleh para ahli di UKSW meliputi isu-isu seputar perkembangan psikologis, pengembangan bakat-minat, kecerdasan buatan dan implementasi dalam pelayanan serta gerakan cinta lingkungan lewat aksi tanam pohon di desa. Hasilnya, para peserta mendapatkan pengalaman berharga yang tampak dalam hasil survey kepuasan dimana mayoritas responden puas terhadap pendampingan dan 100 % responden memperoleh tambahan pengetahuan.