Posbindu Dahlia Indah located in Petukangan Selatan Village has developed into a center for community empowerment activities based on local potential, especially in the production of tea bags from butterfly pea flowers (Clitoria ternatea). This product has added value both in terms of economy and health benefits, thus promising broad market opportunities. However, limitations in human resource (HR) management, such as lack of technical skills, suboptimal division of tasks, and minimal knowledge about packaging and marketing, are the main obstacles in increasing production and distribution capacity. This study aims to identify the main challenges in the production process and formulate empowerment strategies through HR training and optimization. The methods used include direct observation of production activities, focus group discussions (FGD) to explore problems and solutions from the perspective of group members, and skills training tailored to local needs. The training covers technical aspects of production, sanitation, packaging, and the basics of community marketing. The results of the study showed that training designed in a participatory manner was able to improve technical skills and self-confidence of group members. A more structured division of tasks also increased the efficiency of the production process. In addition, there is an increase in collective awareness of the importance of building local brands and utilizing social media as a means of promotion. This program not only has an impact on increasing production capacity, but also strengthens social ties between members and creates a spirit of community-based economic independence. This study recommends strengthening ongoing mentoring and expanding marketing networks as strategic steps to support the sustainability of the butterfly pea flower tea bag production business at Posbindu Dahlia Indah. The results of this study are expected to be a model for local economic empowerment that can be replicated in other communities with similar potential.

This study aims to analyze the application of the Activity Based Costing (ABC) method in determining the cost of production at Brownies Mawar, a small and medium-sized enterprise (SME) in Bekasi. This SME is a small business that has been producing various types of brownies for more than 20 years, but still uses a conventional cost accounting system. The ABC method allows for more accurate cost allocation by identifying each activity in the production process and assigning costs based on actual resource consumption (cost drivers). Data collection was conducted through observation, interviews, and documentation. The research results show that the production cost per unit using the ABC method is Rp 3,190 for the Original variant and Rp 3,470 for the Combination variant. With selling prices of Rp 25,000 and Rp 30,000 respectively, the SME achieves a high profit margin and a total monthly gross profit of Rp 42,656,400. These findings indicate that the ABC method is effective in providing accurate cost information, uncovering hidden costs, and supporting more competitive pricing strategies.

This the community engagement aims to optimize the digital marketing of herbal beverage products developed by Posbindu Dahlia Indah as an effort to improve the competitiveness of local MSMEs. The program was conducted using a participatory approach through observation, interviews, training, and both pre-test and post-test evaluations. The results showed a significant increase in participant understanding, with an average improvement from 46.5% to 85.5%. The training covered digital marketing, branding strategies, social media management, and production and distribution planning. These findings indicate that digital marketing-based training contributes positively to enhancing the capacity of Posbindu cadres in managing their businesses. Challenges remain, such as limited production tools, non-eco-friendly packaging, and lack of product certification. However, opportunities exist in developing butterfly pea tea bags and expanding market reach through marketplace platforms and external partnerships. The study recommends strengthening digital strategies, packaging innovation, and certification processes as sustainable steps for the growth of local herbal businesses.

This Community Service Activity was carried out at the Integrated Development Post (POSBINDU) Dahlia Indah Rw 01 Pesanggrahan District, South Jakarta which aims to improve the knowledge and skills of Micro, Small, Medium Entreprise (MSME) actors in utilizing digital marketing and environmentally friendly product packaging. The method used is Application of Science and Technology to the Community in the form of training, which focuses on the use of e-commerce (Shopee), Promotion strategies through social media and content marketing and education that provides an understanding of green packaging product packaging. The results of this community service activity show an increase in the knowledge and skills of Micro, Small, Medium Entreprise (MSME) actors in managing digital marketing and product packaging. This activity is expected to provide a sustainable contribution in improving business and solving real problems.

This study aims to analyze the impact of financial statement transparency in minimizing information asymmetry. Financial statement transparency is crucial in reducing information asymmetry between company management and external parties. Information asymmetry arises when management possesses more complete information, potentially leading to decisions detrimental to external stakeholders. Financial statements prepared in accordance with accounting standars such as IFRS or GAAP provide accurate and relevant information, supported by additional disclosures and independent external audits ,which enhhance stakeholder trust. Therefore, transparency not only reuces information asymmetry byt also support the principles of good corporate governance to foster a fair and sustainable bussiness environment.

Sitiung is a nagari in West Sumatra. It is located in Sitiung District, Dharmasraya Regency, West Sumatra Province. This Nagari has an area of about 32.27 km2 and is about 18 km from Punjung Island, the capital of the regency. It is also the administrative center of Sitiung Sub-district. Mapping was conducted in the area to determine the administrative boundaries between jorong and the topography of the nagari. A map is simply defined as a representation of an area in which symbols indicate information about the area. Due to the fact that maps indirectly serve as a communication tool between the creator and the person reading it, the captions relating to the contents of the map are very important. The more detailed and complete the information contained in the map, the better and higher quality it is. In addition, it is easier for readers and users to use it. Data collection in the field can be done in various ways. Administrative and Topographic maps will be produced from the measurements taken.

Regional languages play a crucial role in shaping cultural identity and strengthening local values among young generations. This study aims to examine the benefits of using regional languages of Banten, specifically Sundanese and Javanese Serang (Jaseng), in learning activities at elementary schools. The method used is descriptive qualitative with data collection techniques through observation, interviews with teachers, and documentation studies at several elementary schools in Banten. The results show that the use of regional languages can increase students' self-confidence, strengthen their ties to local culture, and promote the preservation of regional languages in the midst of globalization. Additionally, students become more active in communication and demonstrate intercultural tolerance attitudes. The conclusion of this study is that regional languages not only function as a means of communication but also as an educational tool in shaping character and love for one's own culture.

This study aims to describe the implementation of early reading activities at Bebandem State Kindergarten, Karangasem Regency, Bali District for Group B, children aged 5-6 years. The focus of this research is on the planning, implementation, evaluation, supporting factors, and inhibiting factors of early reading activities. This study employs a qualitative approach and descriptive research type. Data collection techniques include interviews, observations, and documentation. Data are analyzed qualitatively using the Miles and Huberman model, which involves data collection, data condensation, data presentation, and conclusion drawing. The validity of the research data was re-evaluated using source triangulation and method triangulation. The results show that: 1) The planning of early reading learning activities at Bebandem State Kindergarten begins with a socialization activity through In-House Training (IHT), building a shared commitment where teachers are invited to prepare a lesson plan or teaching module that meets the needs of the students. 2) The implementation of learning uses picture and letter card games, where children are invited to play cards according to the current theme; 3) The evaluation of early reading activities at Bebandem State Kindergarten is conducted through observation, assessing the implementation of learning activities, and identifying actions to improve any shortcomings in the learning activities carried out. 4) The supporting factors of early reading learning activities at Bebandem State Kindergarten include guidance from parents and families in early reading activities. 5) The inhibiting factors in the implementation of learning include both internal and external factors. Internal factors include intelligence, interest, talent, and motivation, while external factors include family environment, school environment, and community environment.

Phishing is an evolving form of cybercrime that targets users' sensitive information through URL manipulation. Conventional detection methods such as blacklists and signature-based approaches have become increasingly inadequate in addressing the dynamic variations of modern phishing attacks. This study evaluates the effectiveness of Recurrent Neural Network (RNN) variants, such Long Short-Term Memory (LSTM), Bidirectional LSTM (Bi-LSTM), and Gated Recurrent Unit (GRU), in detecting phishing threats based on URL data. The methodology involves a Systematic Literature Review (SLR) of scholarly publications from the past ten years, complemented by experimental implementation of the models using a public dataset from Kaggle. Literature findings show that Bi-LSTM consistently achieves the highest accuracy, up to 99%, while GRU stands out for its computational efficiency. Experimental results support these findings, with Bi-LSTM achieving an accuracy of 96.22%, GRU 96.29%, and LSTM 95.43%. Classification metrics indicate that RNN-based models perform very well in detecting benign and defacement URLs, although their performance on phishing URLs remains challenged, particularly in terms of recall. These results confirm that RNNs remain a promising approach for phishing detection systems, especially when integrated into hybrid models with complementary architectures. This study is expected to provide a foundation for developing precise and adaptive AI systems to combat increasingly sophisticated phishing threats.

This study explores the optimization of non-normal assignments utilizing the Hungarian method for both maximization and minimization. The Hungarian algorithm is a combinatorial optimization technique that efficiently solves assignment problems, ensuring optimal allocation of resources. By applying this method to non-normal assignment scenarios, we aim to demonstrate its effectiveness in enhancing productivity and reducing costs in various industries. The findings indicate that the Hungarian method can significantly improve decision-making processes in complex assignment frameworks, leading to more efficient operations.