Digital devices support early childhood learning; however, excessive use may hinder social-emotional development, making supervision and wise use by parents and teachers crucial. This study aims to understand the positive and negative impacts of digital device use in learning on young children's social and emotional behavior. A correlational quantitative method was used by distributing survey instruments to 100 respondents. The results support four hypotheses about device use and children's social-emotional development. Excessive device use negatively affects social interaction skills (coefficient -0.45; P = 0.002) and emotional regulation (coefficient -0.50; P = 0.003). In contrast, supervised device use positively influences empathy and communication skills (coefficient 0.60; P = 0.000). Children guided by parents or teachers show better social-emotional development than those without supervision (coefficient 0.55; P = 0.000). All hypotheses are supported, emphasizing the importance of supervised device use.

This study was conducted to determine how issue management was carried out by Bakso A Fung after the pork skin cracker incident. This study uses a qualitative research method with literature study techniques. From this incident, of course, Bakso A Fung requires several management strategies in managing this problem. This issue management strategy aims for the company to be able to know, observe, carry out, and resolve existing problems. The Bakso A Fung company identified the problem because this incident caused many concerns among consumers, especially consumers who are very concerned about the halal aspect of food products. The Bakso A Fung company responded quickly to the problem that occurred at one of its outlets in Bali.

Financial performance describes the financial position of a company that is analyzed to provide an overview of the company's performance during a certain period. Several factors that influence financial performance include asset management, liquidity, and capital structure. This study aims to identify the effect of asset management (TATO), liquidity (CR), and capital structure (DER) on financial performance (ROA) in food and beverage companies for the period 2019-2023, both individually and together. This type of research is quantitative research using secondary data through access to the Indonesia Stock Exchange website or the official website of the related company. Sample selection using the Purposive Sampling technique, resulting in 14 companies from a total population of 42 companies. The analysis techniques used include descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, hypothesis testing (t-test and F-test), and coefficient of determination. The data processing process uses SPSS version 23. The results of the t-test (partial) show that the asset management and liquidity variables have no effect on financial performance. Meanwhile, the capital structure variable shows a negative and significant effect on financial performance. The results of the F test (simultaneous) indicate that asset management, liquidity, and capital structure together have a significant effect on financial performance. The Adjusted R Square value of 0.406 indicates that 40.6% of the variation in financial performance is explained by the three variables, while the remaining 59.4% is influenced by other variables outside this research model.

Lakosa Coffee is one of the coffee shops in Pekanbaru. Lakosa Coffee must be able to maintain and increase the number of consumers because it affects the company's profit. This study aims to determine and explain the influence of lifestyle (X1) and location (X2) on purchasing decisions (Y). This research method is a quantitative method. Based on the results of the partial analysis, lifestyle has a positive effect on purchasing decisions for Lakosa Coffee Pekanbaru. Then, partially, location has a positive effect on purchasing decisions for Lakosa Coffee Pekanbaru. And the F test shows that there is a simultaneous relationship between variables X and Y because the F count value> F table. The R Square result is 0.595, this value shows that 59.5% of lifestyle and location have an influence on purchasing decisions for Lakosa Coffee Pekanbaru, where the remaining 40.5% are influenced by variables not used in this study.

This study aims to analyze the human resource development (HRD) strategies implemented at Myttens Petcare Veterinary Clinic and evaluate their impact on staff competency improvement. This research employs a qualitative method using a case study approach. Data were collected through in-depth interviews, direct observation, and documentation. Informants included the clinic owner and staff from the receptionist, paramedic, and groomer divisions. The findings show that the HRD strategies included internal and external training, periodic evaluations, daily briefings, and peer discussions. These strategies positively influenced staff competence, self-confidence, and collaboration. Performance evaluations showed an average score of 4.36, indicating a “good” category. These findings support the HRD theories by Hasibuan, Mathis & Jackson, and Handoko. The study recommends a participatory, adaptive HRD model grounded in a family-oriented work culture, which may be adopted by other veterinary clinics to improve service quality..

This research aims to examine the role of Human Capital Management (HCM) in the development of human resources at PT. Enjiniring Pilar Cakrawala. The study is motivated by the critical importance of human capital—including employees’ knowledge, skills, and experience—as a strategic asset for companies navigating the increasingly competitive and complex engineering and construction sectors. A qualitative approach with a case study method was adopted, utilizing data gathered through in-depth interviews, participant observation, and documentation review. The findings reveal that HCM practices at PT. Enjiniring Pilar Cakrawala include technical and soft skills training, support for further education and professional certification, performance evaluation based on Key Performance Indicators (KPI), as well as structured career planning and succession programs. Elements such as employee knowledge, skills, experience, and HR development initiatives are shown to significantly enhance employee competencies, motivation, and productivity. Moreover, the company’s efforts to promote work-life balance and career advancement contribute positively to employee loyalty and retention. Overall, the study highlights that a well-structured and sustainable Human Capital Management strategy is essential for fostering effective human resource development and for maintaining the company’s competitiveness and long-term growth in the engineering consulting industry.

This study aims to examine the implementation of digital marketing strategies that can increase the competitiveness of salt products from MSMEs in Indonesia. The method used is descriptive qualitative with a case study approach on one of the MSME salt actors in the coastal area. Data were collected through observation, interviews, and documentation of digital promotional activities carried out by business actors. The results of the study indicate that the use of social media, marketplaces, and SEO techniques can increase product visibility and sales. In addition, obstacles were found in the form of limited digital literacy and price competition. This study suggests the importance of digital marketing training and mentoring so that MSMEs can develop sustainably in the digital era.

This study aims to analyze the level of solvency as an indicator of financial performance at PT Mustika Ratu Tbk and PT Martina Berto Tbk during the 2019–2023 period. The method used is a descriptive quantitative approach, utilizing secondary data obtained from the companies' annual financial statements published through the Indonesia Stock Exchange and the official websites of each company. Data analysis was conducted by calculating and evaluating solvency ratios, including the Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and Times Interest Earned (TIE). The results indicate that both companies exhibit high DAR values, suggesting a significant dependence on debt. Nevertheless, the DER values reflect a relatively healthy and controlled capital structure. PT Mustika Ratu Tbk is considered to be more capable of managing its long-term obligations compared to PT Martina Berto Tbk, which shows signs of financial pressure due to a high proportion of long-term debt.

Kompetensi Sumber Daya Manusia (SDM) merupakan hal yang sangat penting dalam sebuah organisasi atau instansi, selain itu Budaya organisasi juga tak kalah pentingnya. Budaya organisasi bisa menjadi instrument keunggulan kompetitif yang utama, yaitu bila budaya organisasi mendukung strategi organisasi, memiliki strategi dalam menjalankan usaha/bisnis sangatlah penting agar dapat eksis dalam menghadapi iklim persaingan dan ekonomi yang cukup lesu saat ini. Oleh sebab itu peran budaya dan sumber daya manusia untuk mencapai tujuan. Dengan adanya dua komponen diatas diharapkan bagi para pemilik/karyawan UMKM bisa memaksimalkan kinerja mereka dan bisa mempertahankan usaha tersebut. Adapun Permasalahan yang ada pada usaha UMKM ini adalah perlunya meningkatkan kompetensi SDM kemudian membangun dan menguatkan budaya organisasi, meningkatkan manajemen strategi, keterampilan sehingga bisa meningkatkan kinerja UMKM dan bisa bertahan ditengah persaingan yang sengit pada saat ini. Pada intinya yang dimiliki SDM masih perlu ditingkatkan untuk menciptakan kesadaran mengenai pentingnya memiliki kompetensi dan membangun budaya kerja yang lebih baik baik sehingga bisa tetap bertahan dan sustainable. Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan pelatihan peningkatan kompetensi sumber daya manusia.
 
Metode yang digunakan dalam melaksanakan kegiatan ini adalah membuat rencana kegiatan pengabdian pada masyarakat yang meliputi tahap persiapan, perencanaan dan pelaksanaan.

This article examines the sustainability accounting practices implemented by PT Industri Jamu dan Farmasi Sido Muncul Tbk in supporting the transition to a green economy through a literature study approach. This study relies on literature analysis of the company's 2024 sustainability report documents and academic references related to the concept of a green economy and sustainability reporting. The main objective of this study is to explore how Sido Muncul integrates economic, social, and environmental aspects into its business practices in accordance with the Global Reporting Initiative (GRI) and IFRS Sustainability Disclosure Standards (S1 and S2). The results of the analysis show that Sido Muncul has succeeded in implementing a comprehensive sustainability strategy through energy efficiency, emission reduction, use of local raw materials, and community empowerment. This article concludes that literature studies are an effective method for evaluating a company's sustainability accountability and assessing its contribution to sustainable development goals (SDGs).