Pengabdian masyarakat ini bertujuan meningkatkan pengalaman belajar dan bermain anak usia dini kisaran 5-6 tahun di KB/TK Darussalam P4A Semarang yang memiliki keterbatasan ruang. Melalui metode Pendidikan Masyarakat, kami merancang dan mengimplementasikan permainan edukatif "Plastic Rush" dan "Motoric Wall". Uji coba langsung menunjukkan respon positif dari anak-anak dan guru, menegaskan efektivitas permainan sebagai strategi pembelajaran. Kegiatan ini berhasil memberikan pelatihan dan penyuluhan praktis yang meningkatkan kualitas interaksi bermain dan belajar.

This study explores the influence of information system quality, information technology sophistication, and personal technical capability on the effectiveness of Accounting Information Systems (AIS) in Village Credit Institutions (LPDs) in Jembrana Regency. The research adopts a quantitative approach, utilizing a survey method. Questionnaires were distributed to 63 employees from 21 LPDs that have already implemented computerized AIS. The study focuses on assessing how these three independent variables contribute to the effectiveness of AIS in the LPDs. Multiple linear regression was employed for data analysis, allowing the researcher to determine the relationship between the independent variables and the effectiveness of AIS. The respondents were selected from LPDs that had successfully integrated technology into their accounting systems. The primary objective was to understand whether system quality, IT sophistication, and personal technical capability played a significant role in improving AIS performance in these institutions. The findings of the study indicate that all three independent variables—system quality, IT sophistication, and personal technical capability—positively influence the effectiveness of AIS. Specifically, high-quality systems, advanced IT infrastructure, and employees with strong technical skills were found to enhance the operational effectiveness of AIS. This underscores the importance of these factors in ensuring the smooth functioning of AIS in LPDs. As such, LPDs are encouraged to invest in improving system quality, upgrading IT systems, and enhancing the technical skills of their staff to optimize AIS performance. Overall, the study contributes to the understanding of how technological factors can be leveraged to improve accounting processes in financial institutions, particularly in rural settings like LPDs in Jembrana Regency.

This study aims to analyze how the implementation of collaborative governance in the Nutritious Food Yard Program (P2B) strengthens community-based food security in Sidoarjo Regency. A qualitative approach with a case study method was used to explore the social dynamics in depth. The research was conducted in Kampung Edukasi Sampah, Sekardangan Sub-district, one of the active areas in P2B implementation. Data were collected through interviews, observations, and document analysis involving key stakeholders such as the Sidoarjo City Food and Agriculture Office, Sidoarjo Police Sector, village officials, farmer groups, and environmental cadres. The analysis applied the collaborative governance model by Ansell and Gash (2008), which includes five indicators: face-to-face dialogue, trust building, commitment to the process, shared understanding, and intermediate outcomes. The findings show that most indicators of collaboration have been realized, particularly in communication and trust-building aspects. However, some challenges remain, including the absence of formal agreement documents among actors, inconsistent communication, lack of program outreach, and overlapping roles between the police and related agencies. This research contributes to strengthening cross-sectoral collaboration models in community-based food security programs in urban areas.

Financial statements serve as a crucial communication tool to convey a company's financial performance to investors and other stakeholders. One of the primary analytical tools used in evaluating financial performance is the profitability ratio. This ratio reflects a company’s ability to generate profit from its operational activities, indicating the efficiency of asset and capital management. The types of profitability ratios include Gross Profit Margin, Net Profit Margin, Return on Assets (ROA), Return on Investment (ROI), Return on Equity (ROE), Operating Profit Margin, and Operating Ratio. Each ratio offers unique insights into a company's financial strength. This research uses a library research method and identifies various factors influencing profitability levels, such as capital structure, sales growth, company size, working capital, Loan to Deposit Ratio (LDR), and Capital Adequacy Ratio (CAR). The study concludes that profitability ratios are key indicators in assessing financial performance and play a vital role in investment decision-making.

The archiving of case documents that have obtained permanent legal force (inkracht) at the State Administrative Court (PTUN) of Banjarmasin is a crucial aspect of judicial administration, serving to maintain the accuracy of legal documentation while supporting transparency and accountability within the judicial system. This process includes the recording, storage, and disposal of documents in accordance with applicable regulations, as stipulated by the Supreme Court and national archival regulations. From the perspective of Public Administration Theory, archival management must be conducted systematically and based on regulations to enhance the efficiency and effectiveness of judicial services. Meanwhile, according to the Theory of Judicial Transparency and Accountability, information openness in archival management plays a significant role in building public trust in the judiciary. Although PTUN Banjarmasin has implemented an archiving system that complies with established standards, challenges in the digitalization of archives remain an obstacle, particularly in terms of technology optimization and human resource readiness. Therefore, strengthening digital-based archival systems and enhancing judicial administrative capacity are strategic measures to improve document management efficiency, reduce the risk of loss or damage to physical archives, and reinforce judicial transparency and accountability.

Digital transformation in the Industry 4.0 era significantly impacts the effectiveness of human resource management (HRM). This article discusses the impact of digital transformation on HRM, focusing on changing roles, developing digital skills, and utilizing technology for more effective and efficient decision-making. In the past, HRM focused on administrative aspects, but now, there is a demand to develop digital skills for employees in response to modern workplace dynamics. Digital competencies are becoming essential and contributing to increased productivity and organizational competitiveness. This transformation requires a more adaptive competency-based approach to ensure employees have skills relevant to technological developments. HR management facilitates this adaptation through appropriate training and technology implementation in data-driven decision-making processes. By doing so, organizations can respond to challenges and take advantage of new opportunities in the digital era. The World Economic Forum (2020) emphasizes that digital skills, such as technological understanding, data analysis, and digital device proficiency, are now an essential foundation for competitiveness in the modern job market. With the paradigm shift from an administrative function to a strategic role, innovative leadership is required for HRM to support organizational success in the face of Industry 4.0.

The Investment Management Institution (LPI) was established based on the mandate of the Job Creation Law in Chapter X concerning Central Government Investment and the facilitation of National Strategic Projects in Article 154 paragraph (3) which states that Central Government Investment can be implemented by the Minister of Finance as the State Treasurer or an institution given special authority (sui generis). In the field of taxation, there is special treatment in terms of transactions involving the Investment Management Institution (LPI) including transactions both directly and indirectly with the entities it owns. In terms of bankruptcy, the Investment Management Institution (LPI) is treated specially and cannot be declared bankrupt unless it can be proven to be insolvent. And the nature and norms or rules set by the Investment Management Institution or LPI only apply specifically to parties who cooperate or make business agreements with the Investment Management Institution (LPI) and do not apply generally to everyone, so that its nature is a consensus between the parties.

Human resource management is an important theme for the growth of organizations and companies, and many issues related to human resource management in order to maintain the smooth operation of the organization. The main objective of this study is to integrate mapping analysis techniques and the use of VOSviewer software to conduct a comprehensive bibliographic analysis of scientific literature related to human resource management audits. The research data were obtained using the Publish or Perish (PoP) application. The data collected were obtained from search results containing the keyword "human resource management audit" obtained from academic journals indexed by Google Scholar. This study identified a total of 500 papers from 2002 to 2024. The results showed that the number of studies conducted between 2002 and 2024 continued to increase. This study shows the importance of bibliographic analysis in providing analytical data on events. This study provides guidance and serves as a valuable resource for researchers who want to explore and identify research topics.

The purpose of this study is to analyze the portrayal of greed and power in the film Planet of the Apes and focus on how these themes affect the relationship between humans and apes. This study will focus on understanding the role of greed and power in social and interspecies dynamics and explore how these destructive forces shape character behavior as well as the broader conflict in the story. This study uses qualitative descriptive analysis to explore the themes of "greed" and "power" in Planet of the Apes. The study employs descriptive research to explore how these themes are intertwined in the plot, particularly the dynamics between humans and apes. The study emphasizes the destructive effects of greed, which leads to conflict, exploitation, and oppression and affects both species. Proximus symbolizes the greed of apes, who misuse Caesar's teachings to fuel their violent ambitions, while Mai symbolizes the greed of humans, who crave manipulation and control. The results of this study show how humans struggle to coexist with the greedy apes, thus reinforcing the narrative of inevitable conflict and power struggle.

Witness protection is the cornerstone of an effective criminal justice system. Therefore, it is important to ensure the quality of witness protection law. This study uses normative method to compare witness protection law in Indonesia, Malaysia and Australia. The result shows several similarities and differences in 5 areas namely a) the subject of protection; b) selection process; c) rights and obligations of parties; d) institutional arrangement; and e) criminal sanctions. Each country has its own approach to regulate the witness protection. Indonesia is progressive in terms of giving special rights for 6 different categories of subject of protections. For instance, special right for compensation and restitution for victims of particular crimes. Indonesia also encourage justice collaborator to give evidence by promising leniency, parole or remission. Conversely, Australia explicitly clarify that the witness protection must not be interpreted as rewarding criminals. Unlike Indonesia, Malaysia and Australia grants equal rights for all witness. Despite such differences, these 3 countries have similarity in terms of the imposition of selection process to ensure the protection is prioritized for those who need it the most. The witness protection must be maintained to balance the interest of witness, accuse and the society. The goal is not to give excessive protection for witnesses, but to adjust the protection according to the limitation of resources and financial. Moreover, Indonesia should adopt the disclosure requirement as implemented in Malaysia and Australia to prevent the witness from using the program to circumvent his legal or financial obligations.