This study aims to examine the effect of effectiveness, accountability, and transparency of the management of School Operational Assistance Funds (BOS) on the successful procurement of school facilities and infrastructure. The object of this research is all students of class XI of SMKN 6 Sukoharjo who use facilities and infrastructure at school. This study uses primary data obtained through the distribution of questionnaires. The sampling technique used the Slovin formula from the total population of grade XI students, with an error rate of 5%, so that 179 respondents were obtained. Data analysis techniques used in this study include descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression tests. The results showed that the effectiveness of BOS Fund management had no significant effect on the successful procurement of facilities and infrastructure, with a significance value of 0.318 > 0.05 and tcount 1.001 < 1.973. Accountability has a positive and significant effect on the successful procurement of facilities and infrastructure, with a significance value of 0.000 < 0.05 and tcount 4.418 > 1.973. Transparency also has a positive and significant effect on the successful procurement of facilities and infrastructure, with a significance value of 0.001 < 0.05 and tcount 3.295 > 1.973.

The development of early childhood social-emotional intelligence is an important aspect in the formation of character and social adaptability of children. This community service activity aims to enhance the understanding and competence of teachers and prospective PAUD educators through a national seminar that focuses on their strategic role in supporting children's social-emotional development. The implementation method is an interactive seminar involving expert speakers, group discussions, and practical case studies. The results of the activity showed a significant increase in participants' knowledge of the concept of social emotional intelligence, effective learning techniques, and strategies for managing children's emotions and positive social interactions. In addition, this seminar succeeded in encouraging teachers and prospective educators to apply a more empathetic and responsive learning approach to the emotional needs of early childhood. This activity makes a significant contribution to strengthening the role of educators as primary facilitators in the development of children's social-emotional intelligence, which ultimately supports the creation of a conducive and inclusive learning environment.

Minimnya atensi wajib pajak terhadap sosialisasi telah dicoba oleh fiskus pajak menimbulkan kecenderungan wajib pajak buat tidak patuh dalam penuhi kewajiban perpajakannya. Diperlukan banyak profesi konsultan pajak karena masih minimnya konsultan pajak dalam menangani banyaknya wajib pajak dalam melaporkan kewajibannya. Tujuan penelitian ini adalah untuk mengetahui pengaruh pengetahuan perpajakan, norma subjektif, dan penghargaan finansial terhadap minat berkarir mahasiswa menjadi konsultan pajak dengan self efficacy sebagai variabel moderasi. Metode dalam penelitian ini adalah kuantitatif. Sampel dipilih secara purposive sampling dengan jumlah responden sebanyak 127 orang yang memenuhi kriteria tertentu. Responden yang menjadi subjek penelitian adalah mahasiswa Universitas Hayam Wuruk Perbanas Surabaya, UPN Veteran Jawa Timur, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya. Analisis data dilakukan dengan menggunakan Partial Least Square Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS versi 4.0. Hasil penelitian menunjukkan bahwa pengetahuan perpajakan, norma subjektif, dan penghargaan finansial berpengaruh signifikan terhadap minat karir mahasiswa menjadi konsultan pajak. Self efficacy memperkuat pengetahuan perpajakan, Self efficacy memperlemah norma subjektif, self efficacy tidak memoderasi penghargaan finansial pada minat karir mahasiswa menjadi konsultan pajak.

The construction of the Musi 6 Bridge in 2 Ulu Village is an opportunity to develop existing potential. One of them is tourism development. A number of tourist attractions have the potential for development as an effort for sustainable tourism. For this reason, Community Service conducted a SWOT analysis of tourism and recommendations that are relevant to the situation in the field. Approaching the Community through interviews and Focus Group Discussions is a method of data analysis. In general, tourism in the 2 Ulu Area requires Community skills in activity management because the available locations can be used as a means of performance or exhibition. Of course, this is a collaboration between the surrounding community, government, private sector and community.

Physics learning in senior high school faces challenges in developing students' scientific reasoning ability. This study aims to examine students' scientific reasoning ability through project-based learning of briquette making and its effect on improving students' critical thinking ability, especially in SMA Negeri 1 Jatiroto, to improve a more effective understanding of physics. The research was conducted at SMA Negeri 1 Jatiroto, Lumajang Regency, in semester one of the 2024/2025 scholastic year. The population of the research sample was class X students, which was determined using homogeneity test and random sampling technique or purposive sampling. The research design used Quasi Experimental with pre-test and post-test. Data collection was done through tests, observations, interviews, and documentation. The pre-test and post-test results showed a significant increase in the experimental class, with a higher mean post-test result (84) than the control class (50). Data analysis displayed a significant difference between the two groups, indicating that the project-based learning model had a beneficial effect on enhancing performance students' scientific reasoning skills. Thus, project-based learning in briquette making is proven to be able to encourage increased understanding of physics concepts while developing students' critical thinking skills more effectively.

This research aims to understand the role of fandom in driving the growth of the fanworks market in Indonesia, specifically through the case study of Comifuro, a popular cultural event that is the center for the distribution of fan-made works. The research method used is qualitative, with a self-report approach from participants who are directly involved as creators and consumers at Comifuro since the beginning of its implementation. The results of the study show that the emotional connection between fans and copyrighted works encourages active involvement in producing and consuming fanworks. Fanworks are not only a forum for expression, but also a means of creative monetization that is socially legal even though it is legally gray. Comifuro gives creators a space for freedom of expression, bringing them together directly with audiences in an inclusive and supportive space. The surge in visitors and participants since the post-pandemic reflects the high demand for fandom content, as well as demonstrating the power of communities in supporting the creative economy. This research emphasizes the importance of recognizing the role of fans as the main motor in popular culture dynamics and community-based digital economy.
 

The role of the younger generation in improving quality in the agricultural sector has a very crucial role. However, nowadays soil fertility in Indonesia is decreasing day by day as agricultural land use becomes more intensive. So that young people's insight regarding environmentally friendly cultivation techniques through organic farming needs to be added and strengthened to create progress in the fields of agriculture and food security. The aim of this service activity is an effort to increase the younger generation's understanding of organic farming through counseling and creating demonstration plots for organic vegetable cultivation using vegetable pesticides and liquid organic fertilizer (POC) to increase agricultural products and stabilize the economy of the surrounding community. The activity method is carried out through counseling, socialization and direct practice through making demonstration plots. Counseling about organic farming and its impact on the environment. The demonstration plot focused on the correct working methods and techniques in organic farming through the application of liquid organic fertilizer (POC) and vegetable pesticides. Following this community service activity program, it shows that the knowledge and skills of the younger generation of farmers have increased regarding organic vegetable cultivation and the impact of organic farming on the environment.
Keyword: organic fertilizer, agriculture, demonstration plots, environment

Cancer is one of the medical conditions that causes many deaths in different parts of the world. Based on information obtained from GLOBOCAN, the International Agency for Research on Cancer (IARC) in 2022, there were at least 19.976.499 individuals diagnosed with cancer, and the disease caused death in 9.743.832 people. The detection of breast cancer malignancy relies on the prognosis process, requiring forecasting and automated detection to mitigate diagnostic errors. This facilitates swift and comprehensive analysis of medical data. The study employs the Neural Network, specifically the Artificial Neural Network model, implemented using python and the backpropagation algorithm. Utilizing data from the WDBC Database at the University of Wisconsin, the research achieves a 96,49% accuracy in breast cancer prediction, with an area under curve (AUC) value of 0,992, demonstrating the model's overall efficacy in accurate predictions.

Penelitian ini bertujuan untuk mengkaji transparansi dan akuntabilitas dalam pelayanan pajak kendaraan bermotor di Samsat Jember melalui pendekatan kualitatif deskriptif. Pengumpulan data dilakukan melalui wawancara mendalam, observasi langsung, kuesioner, dan dokumentasi. Analisis data menggunakan model Miles dan Huberman dengan triangulasi sumber untuk menguji keabsahan temuan. Hasil penelitian menunjukkan bahwa upaya transparansi diwujudkan melalui digitalisasi layanan, pemanfaatan media sosial, call center, dan sosialisasi di luar kantor, yang memberikan akses informasi lebih terbuka kepada wajib pajak. Sementara itu, akuntabilitas diperkuat melalui audit berkala, bukti pembayaran elektronik, pelatihan pegawai, dan evaluasi publik berbasis ulasan daring. Langkah-langkah tersebut menunjukkan adanya komitmen dalam meningkatkan efisiensi dan integritas layanan pajak, serta membangun kepercayaan publik terhadap institusi pemerintah. Secara keseluruhan, penerapan transparansi dan akuntabilitas dalam pelayanan Samsat Jember berperan penting dalam menciptakan sistem perpajakan yang adil, terbuka, dan dapat dipertanggungjawabkan.

Social transformation brought by the Industrial Revolution 4.0 has led to the emergence of Society 5.0, where technology is integrated into all aspects of life. In education, this presents both challenges and opportunities, especially for teachers whose roles and responsibilities have become increasingly complex. This article aims to analyze the strategic role of teachers in shaping student competencies relevant to the demands of the 21st century. Using a descriptive qualitative approach and library research method, the study refers to constructivism, connectivism, and the 21st Century Skills Framework. The findings highlight that teachers must balance mastering educational technology with instilling character values in students. Their responsibilities include fostering critical thinking, communication, collaboration, creativity (4C), promoting digital literacy, and preparing students as global citizens. The study concludes that teachers are key agents of educational transformation in the Society 5.0 era, and their readiness in handling technological, pedagogical, and moral demands is vital to the future of education.