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Integrasi Kebijakan Perpajakan dengan Kerangka Kerja ESG untuk Mencapai Sustainable Development
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 3
, No 2
(2026)
This study aims to analyze the integration of tax policy with the Environmental, Social, and Governance (ESG) framework in supporting the achievement of sustainable development. Current sustainability challenges require public policies that are not only focused on state revenue collection but also capable of encouraging more environmentally friendly, inclusive, and accountable economic behavior. As a fiscal instrument, taxation has strategic potential to promote business activities aligned with...
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Pelatihan Pengembangan Aplikasi Mobile Menggunakan Flutter untuk Pemula pada Guru dan Dosen Perkumpulan Profesi Multimedia dan Teknologi Informasi (PPMULTINDO)
Sindhu Rakasiwi
; Cahaya Jatmoko
; Candra Irawan
; Lalang Erawan
; Suprayogi Suprayogi
; Egia Rosi Subhiyakto
Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat
Vol 4
, No 2
(2026)
The development of information technology, particularly the use of smartphones, has changed human activity patterns and significantly impacted the education sector. The "one-stop-shop" concept reflects the use of mobile devices as centers for various activities, including learning. This situation drives the need for innovation in the development of adaptive and interactive learning media. One solution that can be developed is an Android-based mobile application using Flutter, which can increase...
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Pengetahuan Orangtua dalam Mencegah Diare pada Balita di Puskesmas Sering
Novita Hasiani Simajuntak
; Thasya Damanik
; Windy Lumbanraja
; Angel Purba
; Donris Silalahi
; Nita Bangun
Jurnal Riset Rumpun Ilmu Kesehatan
Vol 5
, No 1
(2026)
Diarrhea is a condition characterized by increased frequency of bowel movements (BAB) of ≥3 times/day with a more liquid consistency. Diarrhea can be caused by infectious or non-infectious agents. Diarrhea can occur acutely, lasting less than 2 weeks, or chronically, lasting more than 2 weeks. The prevalence of diarrhea in toddlers is 12.3% and in infants is 10.6%.3 Based on data from the Medan City Health Office, the incidence of diarrhea in 2023 is estimated to be 66,802 cases across all ages...
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Pencabutan Izin Usaha oleh Presiden sebagai Instrumen Penegakan Hukum Lingkungan: Analisis Yuridis Kebijakan Penertiban Kawasan Hutan
Mahkamah : Jurnal Riset Ilmu Hukum
Vol 3
, No 2
(2026)
The revocation of business licenses by the President of the Republic of Indonesia against 28 companies proven to have violated forest utilization regulations signifies a shift in environmental law enforcement from a predominantly punitive criminal approach to preventive administrative measures. This article aims to analyze the legal basis of the President’s authority to revoke business licenses related to natural resource utilization, to position license revocation as an instrument of environmen...
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Pelatihan Pembuatan Sabun Cuci Piring sebagai Stimulus Kewirausahaan di Desa Gunung Tinggi: Analisis SWOT untuk Perumusan Rekomendasi Keberlanjutan Usaha
Jurnal Pengabdian Kepada Masyarakat
Vol 6
, No 2
(2026)
Economic development in rural areas, specifically, aims to improve community welfare. However, in practice, many challenges remain, such as limited technical skills, minimal innovation, and low community capacity to create and develop productive businesses. One way to address these challenges is through human resource empowerment. Gunung Tinggi Village has the potential to develop creative businesses, particularly among housewives, such as dishwashing soap. This product is a household necessity...
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Identifikasi Nematoda Usus dan Cestoda Usus pada Feses Anak Sekolah Dasar di Desa Bekoso Kalimantan Timur
Jurnal Kesehatan dan Kedokteran
Vol 3
, No 2
(2026)
Helminth infections caused by Soil Transmitted Helminths (STH) and Taenia sp. remain a major public health concern in tropical regions, including Indonesia, particularly among elementary school children. This study aimed to identify the presence of eggs and larvae of intestinal nematodes and cestodes in fecal samples collected from elementary school children in Bekoso Village, East Kalimantan. The research employed a descriptive survey method with a cross-sectional approach, and laboratory exami...
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Frasa Verba dan Fungsinya pada Berita cnnindonesia.com tentang Affan Kurniawan Terbitan Agustus 2025
Rani Febriolla De Lima
; Mahkota Teja Kusuma
; Aprillyana Faza Nur Azizah
; Lusia Enjelina Silalahi
; Novera Sholicha Nur Armaidah
; Asep Purwo Yudi Utomo
; Dandung Adityo Argo Prasetyo
; Sri Utami Rizki
Jurnal Ilmu Sosial, Bahasa dan Pendidikan
Vol 6
, No 1
(2026)
The language used in online news is not only a tool for conveying information but also shapes perspectives that influence readers. One key element in this aspect is phrases. Phrases always appear in various types of text. A phrase is a grammatical unit consisting of two or more words that does not exceed the functional limit and fulfills one of the syntactic functions. Phrases are often found in a text within a sentence, one of which is on the online news page cnnindonesia.com. The type of phras...
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Peran Madrasah Baitul Mu’minin di Desa Ngemplak dalam Membentuk Akhlaq Generasi Alpha Berbasis Qur’anic Empowerment
Dade’ Nur Baeti
; Salis Irvan Fuadi
; Salma Zulala
; Safani Safani
; Habib Hamidun
; Putri Refi Mariska A.
Nusantara Mengabdi Kepada Negeri
Vol 3
, No 1
(2026)
Madrasahs play a strategic role in shaping the moral character of young generations amid the challenges of the digital era, particularly Generation Alpha, who grow up in an environment dominated by technology. This community service activity aims to analyze and strengthen the role of Madrasah Baitul Mu’minin in Ngemplak Village in forming the moral character (akhlaq) of Generation Alpha through a Qur’anic empowerment approach. This program employed a qualitative approach using a case study metho...
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Masih Tingginya Persalinan di Non Fasilitas Kesehatan Setelah Implementasi Penyuluhan Kesehatan Ibu Bersalin di Kampung Cigobang, Desa Karang Tengah
Jurnal Ilmu Keperawatan dan Kebidanan
Vol 4
, No 1
(2026)
Non-health facility deliveries remain a significant maternal health problem in rural areas, increasing the risk of complications for both mothers and newborns. Cigobang Village, Karang Tengah, Babakan Madang District, is one of the areas where home deliveries assisted by non-health personnel are still practiced. This community service activity was conducted through the Village Community Health Development (PKMD) program involving 103 respondents, there were 8 pregnant women (100%) who still plan...
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Resiliensi Kognitif dan Digital Wellbeing: Strategi Mitigasi Burnout Produktivitas di Era Kerja Hyper-Connected
Jurnal Bisnis Inovatif dan Digital
Vol 3
, No 1
(2026)
The hyper-connected work era has fundamentally blurred the temporal and psychological boundaries between professional and personal spheres, triggering a productivity paradox phenomenon where increased digital connectivity is inversely proportional to long-term cognitive efficiency. Consequently, this research aims to explore deeply and comprehensively the critical roles of cognitive resilience and digital wellbeing strategies as vital preventive mechanisms against the rising risk of burnout resu...
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