Mekarbuana Village located in Tegalwaru, Karawang district, West Java, is about 45 kilometers from the center of Karawang, and has potential for agro-tourism and natural tourism, because according to the village head, Jaji Maryono, the village is a provider of coffee, durian, mango, avocado, and bananas. The tourism  that are available are Curug Cigentis, Curug Bandung, and tours along the flow of the river. This tourist destination is a favourite destination of both locals and citizens around Karawang to spend the weekend with the family. Due to the tourist potential in his village, the village chief acknowledged that he wanted to bring Mekarbuana Village  into a tourist village, but still needed support and enhanced human resource capacity (HRM) to manage the village. The problem is that the tourism organization in the village are not functioning, so the wheel of tourism in that village is still not balanced. This activity uses methods of accompaniment, socialization, and education carried out in integration with KKN students to the community and tourists in Mekarbuana Village. The result of this community service activity is the reactivation of the pokdarwis management, the existence of the organization structure, the presence of the work plan, a varied tour package, as well as the Mekarbuana Village  already registered in the JADESTA. As to the conclusion of the activities, they feel very grateful and hoped that the organization will be able to maximize its management, and continue to run consistently and professionally in managing tourism in the village.

Community Service Activities were carried out at Madrasah Aliyah Negeri (MAN) 1 Mojokerto with the target of understanding legal socialization related to preventing deviant behavior from an Islamic legal perspective. Implementation of community service The main aim of this activity is to increase insight and knowledge regarding the prevention of deviant behavior from an Islamic Law perspective at MAN 1 Mojokerto. In order to increase knowledge and insight regarding deviant behavior carried out by teenagers and how it is regulated in Islamic law. Therefore, the socialization carried out at MAN 1 Mojokerto, Mojosari District, Mojokerto Regency is very important to carry out. Where adolescence is a transition period from childhood to adulthood, where children are not yet fully able to be independent. At this time, teenagers are at the stage of searching for self-identity which is full of various problems. One of the problems experienced by teenagers in their lives is related to deviant behavior. Deviant behavior is chaotic behavior that causes a teenager to be nervous, nervous and act uncontrollably. This behavior is often a reflection of anti-social personality in teenagers, we can see this from behavior that does not heed religious and social norms. Trigger factors can come from the individual teenager himself (internal) or outside the teenager himself (external). As parents, educators (teachers) should naturally contribute to resolving deviant behavior in adolescents. Emotional development in adolescents has not yet reached stability, so to help solve the problem we must understand its characteristics.

This study aims to determine the role of the Assistant Regional Secretariat of Palangka Raya City is very important in improving the performance of the Regional Secretariat apparatus in order to realize efficient and effective governance. This discussion highlights various aspects that influence the effectiveness of the role of the Assistant Regional Secretariat, such as coordination between regional apparatuses, human resource management (HR), budget management, performance monitoring, and employee motivation. Good coordination between regional apparatuses will facilitate the administration of government. In addition, competent HR management and efficient budget management are important factors in supporting the implementation of regional government programs. Performance monitoring and evaluation are also needed to ensure that every task and function of the Regional Secretariat apparatus runs according to plan. By considering all these factors, it is hoped that the performance of the Regional Secretariat apparatus can be more optimal and improve the quality of public services and regional government as a whole.
 

The existence of Village-Owned Enterprises or called VOE in improving the village economy has not fully carried out its role. Considering its legality as a legal entity, it is important to implement the principles of management as stipulated in Government Regulation Number 11 of 2021. This community service aims to optimize the role of VOE by providing a legal understanding of the implementation of Taman Jaya VOE governance in order to improve the economy of Taman Village. The service is carried out through socialization, by the method of presenting legislative materials which is the basis for managing VOE to managers, village officials, and the community as the target of the activity. Accordingly, the results of this community service activity, the principles of VOE management that has been regulated in laws and regulations be able to implemented properly.

Currently, one concrete manifestation of community participation in nation building is by paying taxes.  Tax contributions in recent years have become increasingly significant and can be taken into account as the backbone of national financing sources in order to make national development programs a success that will increase economic growth. The number of taxpayers is also increasing from time to time as a reflection of increasing taxpayer awareness and compliance. MSMEs in Simokerto District, Surabaya, as part of the Taxpayers, we will accompany in realizing compliance as Taxpayers in the hope of knowing the latest regulations and calculation methods for withholding PPh Article 21 in the previous provisions, which have high complexity and calculation schemes that vary greatly. PPh Article 21 tax on individuals is very comparable to other withholding tax systems (for example: Final Income Tax, PPh Article 23), making it difficult for Taxpayers to fulfill their PPh Article 21 obligations. Government Regulation Number 58 of 2023 concerning Tax Withholding and Imposition Rates has been stipulated. Income Article 21 on Income in Connection with Work, Services or Activities of Individual Taxpayers (PP) which applies on January 1 2024

Currently, corruption is a very worrying problem. The rampant acts of corruption not only affect adults, but also students. Apart from curative action, in the form of providing sanctions, both criminal and administrative, to perpetrators of corruption. It is also important to take preventive action against acts of corruption. This preventive action is taken to prevent corruption in the future. Preventive measures can be taken for adults and students. Providing education on anti-corruption values among students is one of these preventive steps. Starting from this, the authors who are members of the Project Based Learning (PjBL) group organized anti-corruption values education for students at SMA Negeri 109 Jakarta. Through this education, the author also conducted research on the effectiveness of corruption education in terms of preventive measures for corruption. This research uses qualitative methods by collecting data through questionnaires and interviews. This research involved 80 respondents from students at SMA Negeri 109 Jakarta. The majority of respondents expressed the effectiveness of the education that the author held.

This study aims to explore and analyze the implementation of public service principles in the Legal Bureau of the Central Kalimantan Provincial Secretariat. The method used is qualitative research with a descriptive approach, which aims to provide an in-depth understanding of public service practices applied in the agency. Data were obtained through in-depth interviews with related parties, direct observation, and documentation studies. The results of the study indicate that the implementation of public service principles such as transparency, accountability, responsiveness, and participation in the Legal Bureau of the Central Kalimantan Provincial Secretariat has been carried out well, although there are several challenges faced, such as limited human resources and adequate infrastructure. The improvement efforts made include increasing employee capacity and utilizing information technology to accelerate the service process. This study provides an important contribution in understanding the dynamics of public services in the legal sector and becomes a consideration for the improvement and development of the service system at the provincial government level. It is hoped that this study can be a reference for further research and to improve the quality of public services in Central Kalimantan.

Letjen Sutoyo RW 03 Lowowaru is an urban area in Malang City. This area has a Health Center that plays a vital role in maintaining public health. The aging process is characterized by a decrease in the body's ability to adapt to external stress, which leads to a decrease in the physiological function of organs, systems, and overall body ability. One of the important functions of the body is to form balance, which refers to the ability to maintain the center of the body's position against the supporting base when standing, sitting, moving, or walking (Winter, 1995 in Howe, et al., 2008). This balance is essential to maintain stability when moving from one position to another (Lee & Scudds, 2003).

This study examines the efforts of local food-based entrepreneurship training to start and develop BUMDesa Duawutun, Nagawutung, Lembata. This study is based on data from the 2021-2027 Duawutun RPJMDes, explaining the inhibiting factors for BUMDes management in Duawutun Village, namely the BUMDes management is not functioning properly, the lack of Human Resources (HR) for BUMDes management, and BUMDes still lacks funds, so that in 2023 the Duawutun Village Government will dissolve BUMDes Duawutun. The method used in this activity is socialization and practice with the aim of providing explanations and honing the skills of the Family Welfare Empowerment (PKK) mothers, BUMDes administrators, and the Duawutun Village community directly. This training activity produces several local products in the form of (cassava chips and pumpkin sticks). The main targets of this activity are BUMDes administrators and PKK mothers.

Acts of sexual violence are a complex problem and a real threat, both physical and non-physical, that must be prevented and handled seriously, professionally and responsibly. However, the fact is that cases still continue to occur and the resolution of sexual violence cases has not met expectations. Sexual violence in question is non-physical sexual harassment, physical sexual harassment, forced contraception, forced marriage, sexual torture, sexual exploitation and electronic-based sexual violence.

The aim of this activity is to find out the problems of the complete systematic land registration program at the Gorontalo Regency Land Agency and efforts to resolve them. The method used is law with an empirical approach, which presents data according to field facts which are then analyzed descriptively qualitatively. The results of the research show that in land registration through the PTSL program there were problems such as a lawsuit for a certificate from the actual owner, where when the PTSL implementation was completed by the village and land agency and a certificate of ownership was issued to those who applied, it turned out that it was suddenly protested by the community who claimed to be the real owner and this happens especially on land abandoned by the previous owner (abandoned); Low public understanding of land tenure law where not all people understand PTSL procedures, so there is still public distrust in making certificates which are considered complicated and take a long time; There are public perceptions regarding the high cost of obtaining certificates, including concerns that they will be burdened by the increasing tax value; and the lack of human resources, especially skilled personnel in villages and BPN in handling land conflict matters and cases. Efforts to resolve this problem are to maximize socialization to the community regarding the terms and conditions and land registration procedures; clarify the status of the land you wish to certify so that it does not overlap; and re-preparing the land registration quota which is still lacking, meaning there is still land in villages in Gorontalo Regency that cannot be accommodated in the PTSL program, which is adjusted to the existing budget.

As time goes by and changes in technology also change behavior in society. The impact of technology is not only positive but also negative, one of which is online gambling or slots which is currently popular in society, especially among teenagers. The aim of this PKM in the field of law is one of the KKM programs for students from group 42 of Bulakan Village, Bina Bangsa University as a form of awareness of online gambling which has a negative impact. The method for implementing PKM this time is holding a legal seminar on the dangers of online gambling specifically for teenagers as the target participants considering that there are many online gamblers among teenagers. The results of this PKM conclude that there is a negative impact on online gambling players and online gambling players can be caught in the Law on conventional gambling and the Information and Electronic Technology (ITE) Law.

This service is entitled assisting children in the Darussalam orphanage social welfare institution in creating a coffee shop and motorbike washing business in Tegal Mulyorejo Baru Surabaya. The problems that the author raises are: What is the process of implementing child mentoring at the Child Welfare Institution at the Darussalam Orphanage in Mulyosari Baru Surabaya, What are the results of implementing child mentoring at the Darussalam Orphanage Social Welfare Institution in Mulyosari Baru Surabaya, What is the process of mentoring for the creation of a coffee shop and motorbike wash? at the Darussalam orphanage social welfare institution in Mulyorejo Baru Surabaya. The method used is a qualitative method with data collection through observation, interviews and documentation; With this method, the author can provide good mentoring results, including the development of the creativity of Darussalam orphan children in creating coffee shops and motorbike washes, the totality of each child in running a coffee shop and motorbike wash business.

In the 21st century, the acquisition of English as a second language is very important for a group of children in Walal Village who are currently studying at elementary school. This is useful for supporting 6 skills of 21st century education, namely critical thinking, communication, creativity, collaboration, culture and connectivity. Walal Village is one of the model villages in Sorong Regency which has a high enthusiasm for creating the latest breakthroughs, especially in the field of education. Walal Village is located in Salawati District which must be traveled 35 kilometers from Sorong City. Thus, access to information related to education is very limited for children in Walal Village. In this case, students of the Community Service Lecture (KPM) at the Muhammadiyah Sorong Education University provided one month of English literacy assistance for the children of Kampung Walal community. The aim of this assistance is an effort to empower Human Resources (HR) through a community empowerment program for English language learning guidance.  This English literacy assistance is very important to provide to Walal Village children who are already aware of the importance of English around them. This program is also related to the description of the Walal Village Government's vision and mission in developing human resources in terms of quality education. English literacy assistance includes acquiring English, processing language in the form of remembering and memorizing words or terms, and understanding meanings that can be applied to listening, reading, speaking and writing skill activities. The efforts of this English literacy assistance are to change the mindset of the children of Walal Village that learning English is fun, regardless of age, and affordable. In fact, through mentoring, children in Walal Village experience changes in knowledge and attitudes during the English literacy process.

This service aims to improve the understanding and skills of MSME entrepreneurs in calculating production costs using the full costing method at the geprek chicken business located on Jl. Dr. Sudarsono No.34, Cirebon. Full costing was chosen because it provides a complete picture of production costs, including overhead costs that are often ignored by MSME entrepreneurs. This service was carried out using a qualitative method through direct interviews with MSME entrepreneurs to identify costs and to determine production costs. The results of this service with the application of full costing show that the total production cost in a period of 1 month is Rp. 11,700,000 with a Cost of Goods Manufactured (COGS) per portion of Rp. 7,446.67 and produces a profit percentage of 243.03%. In conclusion, this service can make a real contribution in improving the management skills of small and medium enterprises in the culinary field, especially by optimizing the calculation of production costs with the full costing method for geprek chicken

Financial management is a field of management related to planning, examining, controlling, managing and storing activities carried out by individuals, organizations or companies. The importance of understanding financial management strategies well is not only for workers who already have income, but also for students who will one day enter the workforce and will have their own income. Community service activities with the theme "Financial Management Strategies for Students" carried out at SMK Bina Patriot located in Bekasi were carried out through a seminar method by presenting speakers from lecturers and students. This activity was attended by class XII participants as many as 45 participants. With this seminar, it is hoped that students can understand the importance of planning, managing, and investing their money wisely so as to avoid financial problems in the future. Based on the results of a survey conducted as feedback on this activity, it can be seen that 64.3% of participants stated that this seminar was very useful

The management of Karang Taruna plays a strategic role in maintaining and strengthening unity and national awareness within the community. However, there remains a gap in understanding related to national awareness, particularly among the youth involved in Karang Taruna in Central Lombok Regency. This issue serves as a significant backdrop for community service aimed at enhancing the understanding and appreciation of national awareness. This program aims to provide reinforcement of national awareness to Karang Taruna administrators across Central Lombok Regency through an integrated training and mentoring program. The method used in this activity is a participatory approach, involving stages of socialization, training, focus group discussions, and continuous evaluation. The training includes expert speakers in the fields of nationalism and leadership, combined with case studies and real-life simulations. The results of this community service show a pre-test score of 55% and a significant increase to 88% in the post-test on participants' understanding of national awareness, as measured through pre and post-test evaluations. Additionally, there was a 90% increase in motivation and sense of responsibility among participants in fostering national spirit within their respective communities. In-depth discussions with participants indicate that practical and interactive approaches in training are more effective in enhancing understanding of abstract concepts of nationalism compared to conventional lecture methods. It is hoped that through this reinforcement of national awareness, Karang Taruna administrators can become change agents who promote unity, harmony, and national spirit in their regions

The aim of this activity is to provide an understanding of the fair distribution of inheritance in cases of fighting over inheritance rights using several types of settlement methods. To give people an understanding that the position of a will is very important in Indonesia and even if it is not carried out according to existing procedures then the will is not legally valid. This type of research is normative-empirical legal research. According to Abdulkadir Muhammad, what is meant by normative-empirical legal research (applied law research) is research that uses normative-empirical legal case studies in the form of legal behavioral products. The results of the research obtained regarding the granting of wills that did not comply with procedures were that there were conflicting norms due to the public's lack of understanding of the regulations for granting valid wills. In conclusion, the legal status of wills will be very well maintained if the community is able to apply the legal procedures that the law has established because everything we do will definitely be directly related to the law, as we know as citizens of Indonesia, we are a country that upholds the law. justice for human rights, in its application laws are made to provide legal certainty to the community, it only remains for the community itself to be able to implement it or not, because if seen from a civil law perspective, everything that is done by humans is not in accordance with the law. existing then the action can be null and void by law.

In this era of digitalization, almost all Indonesian people use gadgets. This also seems to have become an inseparable phenomenon in this era of digitalization, especially among young people in Indonesia, including elementary school children. The impact of using the gadget itself also varies, ranging from the positive impact that can be taken and the negative impact that must be avoided. Lack of knowledge about the impact of gadget use for elementary school children, students of the Faculty of Law UPN Veteran East Java conducted socialization at SDN Sidodadi 2. The target of this socialization activity is 5th grade elementary school children with a total of 55 students. This socialization activity aims to provide understanding and legal knowledge about the impact of excessive use of gadgets, especially since 5th grade elementary school children are the age when the transition from children to the adolescent phase is born. This socialization activity uses a special approach method so that in the delivery process it can be well received and on target. The results of socialization activities are summarized into reports and journals so that benefits and learning can reach the wider community.

Bullying behavior or actions that occur among adolescents have a negative impact on victims and society. Teenagers tend to behave aggressively by bullying others, so that the victim is very intimidated, even greatly affecting the victim's physical and psychological health. The lack of awareness of students, parents, teachers and even the community makes this bullying action increase, so it is necessary to conduct socialization to increase anti-bullying awareness by applying the Pancasila student profile. The targets in this socialization activity are students, parents, teachers and the community in Sukorejo Village, Pemalang Regency. The purpose of this socialization activity is to provide understanding and legal knowledge about anti-bullying awareness, especially among adolescents or students, given the emotional development that affects attitudes and actions in a more aggressive direction. This socialization activity uses an approach method by involving the audience by interacting through discussion and question and answer, which is then evaluated for feedback from the audience, and analyzed in the form of a journal so that it can be useful and for learning for the wider community.

The community service program in this article provides outreach to new voters about Anti-Corruption Education and the Anti-Money Politics Movement, ahead of the 2024 General Election. Anti-Corruption Education is an action to control and reduce corruption in the form of an effort to encourage future generations to develop a firm attitude towards every form corruption. Money politics is a form of giving or promising to bribe someone either so that the person does not exercise their right to vote or so that they exercise their right in a certain way during the general election. Political education is a form of political outreach to the public to understand and understand politics, especially to the general public regarding general elections and the democratic process therein. Political education also contains the meaning of political participation, meaning that society also participates in the political process. The choice of the GKPI 2 Pematangsiantar Private Vocational School was due to the high level of first-time voters in the 2024 elections, so the team felt it was necessary to provide socialization about political education to many young voters who were in high school. We want GKPI 2 Pematangsiantar Private Vocational School students to be aware and have adequate knowledge regarding preparations for the upcoming 2024 elections. The output target that we hope for as organizers and cooperation partners is the understanding of GKPI 2 Pematangsiantar Private Vocational School students which can be obtained from the political education regarding preparation for the 2024 Election that we provide. By participating in this socialization, it is hoped that students will be able to provide an understanding of the material presented to their peers or people outside the school environment. Participants in our community service activities are representatives from each class at the GKPI 2 Pematangsiantar Private Vocational School who are 17 years of age or older, or who will have the right to vote when the elections are held

Indonesia is a tropical country, therefore cold and sweet drinks are a favorite sought after by the market. This activity aims to introduce smoothies times products  directly to the public. In addition, to remind people to live healthy by consuming smoothies. The peculiarities of the entire Time Smoothies product  include the raw material, namely fruit. The fruit that is the main ingredient of the product is fresh fruit and without preservatives so that the quality of the drink will be guaranteed