Utilizing digital technology in business enhances competitive advantage, significantly improving performance, particularly for small and medium firms. (UKM). This study seeks to investigate the impact of social media marketing and the integration of financial technology (FinTech) on company performance, with competitive advantage serving as a mediating variable within the small and medium-sized companies (SMEs) of the Lombok pearl sector. The study methodology employs a quantitative approach utilizing Structural Equation Modeling-Partial Least Squares (SEM-PLS) analysis. The research sample comprises 120 players in the Lombok pearl industry SMEs utilizing social media marketing and finance technology, selected via the census technique through the SME association. The research findings indicate that social media marketing does not immediately boost company performance; nonetheless, it greatly adds to the augmentation of competitive advantage, which subsequently enhances business performance. The implementation of financial technology significantly influences corporate performance and enhances competitive advantage. Moreover, competitive advantage has demonstrated its role as a mediating variable that enhances the association between social media marketing and the adoption of financial technology in relation to company success.

According to the Central Statistics Agency (BPS), the level of education and welfare in the family greatly influences the quality of human resources in Indonesia. Therefore, efforts to strengthen family functions, such as increasing parental education and social welfare programs, are key in accelerating national development. This increase in human resources includes knowledge and skills in processing agricultural products, especially rambutan fruit, crystal guava and longan into processed food products with higher selling value such as chips. Apart from that, this program also trains them in creative product packaging, marketing, bookkeeping, simple financial management, and the use of digital technology, including online learning applications and social media. With these skills, they are expected to be able to contribute to improving the family's economy, as well as opening up new business opportunities that support financial independence.

Optimizing the performance of Linux-based operating systems for IoT applications in the trading sector is an important strategy in improving operational efficiency and competitiveness. This study explores Linux optimization techniques that can be applied to IoT systems to improve the speed, stability, and security of applications in the trading environment. This research method is carried out using descriptive qualitative through interviews, literature studies and observations. This study focuses on resource management and the implementation of advanced security features. Case studies on several real implementations show that by applying optimization techniques, such as process priority settings and routine updates, system performance can be significantly improved. The results of the study show that proper optimization can reduce system latency, increase data output, and strengthen security, which ultimately supports the success of IoT applications in the trading sector.
 
 

The aim of this research is to determine the effect of tax aggressiveness, profitability, leverage, and an independent board of commissioners on corporate social responsibility disclosure with company size as a moderating variable in infrastructure companies listed on the Indonesia Stock Exchange. The period used in this research is 4 years, starting from 2018-2021. This study uses a quantitative approach. The population in this study were 67 infrastructure companies that were still listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling and a sample of 13 companies was obtained. The data analysis technique used is moderated regression analysis (MRA). The results of the research show that partially tax aggressiveness, company size has a positive effect on corporate social responsibility disclosure, profitability, leverage, an independent board of commissioners has no effect on corporate social responsibility disclosure, company size is able to moderate tax aggressiveness towards corporate social responsibility disclosure, and company size does not. able to moderate profitability, leverage, independent board of commissioners on corporate social responsibility disclosure. Simultaneously, tax aggressiveness, profitability, leverage, independent board of commissioners, and company size have a positive and significant effect on corporate social responsibility disclosure. The ability of the variables tax aggressiveness, profitability, leverage, board of commissioners and company size to explain Corporate Social Responsibility disclosure is 21% as shown by the large adjusted R square value. Meanwhile, the remaining 79% is influenced by other variables.

Permasalahan yang terjadi di Desa Gunungsari yaitu kurangnya sarana infrastruktur seperti plang jalan dan cermin cembung. Hal ini sangat berguna apalagi terdapat banyak jalan-jalan kecil dan gang yang berada di desa sehingga mempersulit pengguna jalan yang melalui jalan desa. Dengan adanya permasalahan yang ditemui sehingga perlu upaya peningkatan sarana infrastruktur yang memadai. Kegiatan pengabdian masyarakat ini dimulai dengan mengadakan survei lokasi titik dimana akan diberikannya nama-nama plang jalan dan cermin cembung. Adapun jumlah plang nama jalan yang dibuat sebanyak 6 buah dan 2 buah cermin cembung. Kegiatan ini sangat disambut positif oleh warga desa mulai dari proses persiapan hingga dengan pelaksanaan pemasangan. Dengan adanya pemasangan nama jalan dan cermin cembung di desa menjadi startegi penting dalam peningkatan insfrastruktur jalan, mulai dari memperjelas navigasi dan meningkatkan keselamatan pengguna jalan pada akhirnya juga membuka akses yang lebih luas terhadap poteensi pembangunan ekonomi dan sosial di desa.

Technology in this era is growing rapidly, especially in the field of computers and technology. Where we can see that these developments can facilitate the work of humans or employees and employees. In the education sector, computer science is needed so that teachers can easily provide up-to-date material and are not left behind in today's very rapid technological developments. For this reason, training on programming-based computer science is needed. Many teachers or employees in their understanding of knowing computers are only limited to Ms. Because of that, Office is often used in daily activities. In computer science, there are actually many applications/programs that can make work easier. For this reason, this training was created to introduce one of the application programs in computer science, namely the Visual Studio Net application and the PHPMyAdmin Database. In the training activities carried out at the UISU Siantar Project Islamic Private Vocational School to build a desktop-based information system development process or an application embedded in a computer. Application designed with offline software that has been prepared by the school

The development of the network has changed, which used to use cables, now many wireless networks are built or commonly called Wireless Local Area Networks (WLAN). The use of the internet is increasingly widespread, starting from government agencies, companies, schools and others. WLAN network currently has a very important role as various information that we are looking for we can easily get on the internet. As well as used to make it easier to do our work such as exchanging and storing data. The internet has benefits if Users use it properly. The internet can also have an impact if it is used improperly, namely students at SMP Negeri 1 Dolok Merawan accessing the website during class hours which can disrupt teaching and learning activities. Then it is necessary to apply the Firewall Filtering method using a proxy router to block and limit websites at certain hours to support better and more comfortable teaching and learning activities.