This community service activity is an assistance that is packaged in the form of counselling. The activity focused on sharing experiences with residents of Kesongo Village, Tuntang District, Semarang Regency. The activity was held at the Kesongo Village Hall with the object of the community who are members of the catfish farming group. Participants who participated in this programme were initially targeted at 50 people from residents who have been involved in or have not been in the catfish farming business. There were about 35 participants or about 70% of the planned participants. The socialisation of this catfish farming mentoring training needs to be conveyed to the community at large. The more people who are involved in catfish cultivation, the more they will understand the importance of having a side business. In addition to the technical material presented related to catfish cultivation, business governance in the form of community-based groups and cooperatives was also delivered. Suggestions that can be given for this activity include that Kesongo Village residents continue to maintain a positive business climate in the catfish farming group.  The abundant freshwater around Rawa Pening should be further enhanced. The more successful small home-based businesses will further improve the welfare of the community.

Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in the Indonesian economy, but often face challenges in effective financial management. often face challenges in effective financial management. This research This study aims to analyse the application of management accounting in increasing turnover, net profit, and cash management in Labang Iced Tea Pot MSMEs in Bangkalan Regency, East Java. Bangkalan Regency, East Java. The research method used is descriptive qualitative, with data obtained through interviews, observation, and documentation. documentation. The results showed that the application of management accounting helps Labang Iced Tea Poci in determining the optimal selling price, managing cash flow, and increasing the efficiency of operational costs. cash flow, and improve operational cost efficiency. By analysing the break-even point, budget management, and recording break-even analysis, budget management, and systematic financial recording, this MSME is able to increase net profit to Rp 254,000 per day on the able to increase net profit up to IDR 254,000 per day at certain pricing strategies. pricing strategy. In addition, structured cash management allows the business to maintain liquidity and avoid deficits. maintain liquidity and avoid operational deficits. This research concluded that management accounting plays an important role in improving financial performance and support the sustainability of MSME businesses. The implementation of management accounting not only improves the efficiency of financial management, but also serves as a foundation for better strategic decision-making. the foundation for better strategic decision-making.

This study was conducted to determine the process of implementing the procedures for managing ship arrival and departure documents to facilitate loading and unloading procedures. PT. Seroja Jaya Agency, Kuala Tanjung branch, handles types of ships, such as Container vessels, Motor Tankers, Bulk Carriers, Tug Boats and Barges. The important role of operational agents is very influential in the smooth running of ship arrival and departure activities when docking, loading/unloading, and sailing. Preparation of notifications and management of arrival permits are the main tasks of the agency before the ship arrives and departs, known as clearance in and clearance out. Qualitative research type, data collection techniques with interviews, observations and documentation.

This study analyzes the impact of international tourist arrivals and their spending on the occupancy rate of star-rated hotels in Indonesia from 2009 to 2023. Using a quantitative approach with multiple linear regression, the study examines the relationship between two independent variables nternational tourist arrivals and average tourist spending and the dependent variable, which is the occupancy rate of star-rated hotels. Data for this research were sourced from the Central Statistics Agency (BPS), the Ministry of Tourism, and Bank Indonesia. The analysis results show that the number of international tourist arrivals does not significantly affect the occupancy rate of star-rated hotels. However, average tourist spending has a significant negative effect, indicating that tourists with higher spending tend to choose higher-star hotels. The simultaneous F test reveals that both variables jointly have a significant effect on hotel occupancy rates. The coefficient of determination (R²) of 45.52% indicates that both independent variables can explain the variation in the occupancy rate of star-rated hotels. Based on these findings, it is recommended that the government and tourism industry stakeholders focus on promoting destinations that attract high-spending tourists and improving the quality of star-rated hotel accommodations to meet the preferences of international tourists.

The research aims to measure the effectiveness of a training program according to the dimensions of professional motivation for accountants and its impact on improving job satisfaction by verifying the validity of the following null hypothesis: "There is no statistically significant difference at a significance level of (0.05) between the average scores of the experimental group who will undergo training in the program prepared according to the dimensions of professional motivation, and the average scores of the control group who will not undergo training in the training program in job satisfaction." To achieve the objectives of the research, the researchers used the experimental design with two equivalent groups (experimental and control), as (42) accountants were selected randomly (by lottery) as a sample for the research from the accountants affiliated with the General Directorate of Education in Qadisiyah for the academic year (2024 - 2025), with (21) accountants for the experimental group and (21) accountants for the control group. The training program was built according to three stages (planning, design, evaluation), and then the accountants of the experimental group were trained for (11) days with two sessions per day using the training program according to the dimensions of professional motivation. The researcher also prepared a scale for technical enlightenment of the multiple-choice type (40 paragraphs), and their validity and stability were verified, as the stability coefficient for the scale test reached (0.91) and the stability coefficient for the observation card reached (0.87), for the scale test (0.89) and they were applied after the end of the experiment. The researcher used the statistical program SPSS. The accountants of the experimental group outperformed the accountants of the control group in the job satisfaction scale test, and in light of the research results, the researcher recommended the possibility of adopting the training program prepared according to the dimensions of professional motivation.

Thesis Program Study Management STIM-LPI Makassar ( Supervised by Dr. Andi Nuryadin, S.E., M.Si. and Dr. Andi Hendra Syam, S.E., M.Si.). This line of research aims to determine the effect of work environment on teacher performance at SMK Negeri 3 Takalar. The method used in this line of research is Quantitative method with number of respondents 56 Teachers which made as sample with descriptive method with quantitative approach, where Data collection technique used questionnaires. The analysis  used  in the research line is  simple linear regression  test.  The results of  testing on a persial basis  variable  work environment  on  teacher performance  there is a  significant influence  on  teacher performance  which  is proven  based on the  results of persial  test  with  significant value 0.006  < 0.05.

The issue of waste, especially plastic waste, has become a crucial problem in Indonesia, leading to ecosystem damage and environmental pollution. SDN 2 Cikalang, located in Tasikmalaya City, is one of the schools that has not yet implemented optimal plastic waste management. An Ecobrick outreach program was conducted to enhance the knowledge of fifth-grade students about plastic waste management through Ecobrick innovation. An Ecobrick is a plastic bottle filled tightly with plastic waste, which can be used as a construction material to replace bricks. This study aims to evaluate the effectiveness of the Ecobrick outreach program in increasing students' knowledge of plastic waste management. The research methods included pre-test, material delivery, hands-on practice, and post-test. The evaluation results showed a 45% increase in students' knowledge, with a significant difference between pre-test and post-test scores (p value = 0.000). This indicates that a hands-on education approach is effective in improving students' understanding of plastic waste management through Ecobrick.

Accreditation is the act of measuring the eligibility of education programs using a number of predetermined criteria. In its implementation, school accreditation uses instruments and criteria that are guided by the National Education Standards. This study aims to analyze the effectiveness of accreditation assessment instruments on improving school performance. The accreditation instrument, which is based on the National Education Standards, acts as a tool for evaluation to measure the quality and eligibility of schools in organizing education. This research uses a qualitative method with a normative approach and literature study. The results show that the accreditation instrument is effective in providing a comprehensive picture of school performance, ranging from aspects of learning, management, to facilities and infrastructure. This instrument assists in determining the school's strengths and weaknesses to guide the development of a sustainable improvement strategy. This study concludes that the accreditation assessment instrument is not only an assessment tool, but also a catalyst for the development of overall school performance.

PT. Pelayaran Nasional Indonesia (PELNI) is a company engaged in the field of marine transportation services, namely passenger ships, roro ships, container ships, pioneer ships and so on. Therefore, the importance of "service" to customer satisfaction (passengers) is very influential. Customer service can be defined as all forms of customer service in the form of services and in the form of goods which in principle are the responsibility and are carried out by PT. Pelayaran Nasional Indonesia (PELNI) Medan Branch, in order to fulfill the needs of the community and comply with regulations and laws.

The purpose of this research is to build a review study to analyse the situation of successful companies in the use of digital twinning to reduce waste and losses that occur in the lack of accurate investment of time and efforts made, and from this basis was presented a set of previous studies related to digital twinning in order to determine the findings of these studies and discuss them by identifying points of similarity and difference between these studies,  And then come up with an idea and a new mechanism to determine the behaviours that companies can pursue in order to apply digital twinning, and on this basis the research discussed the conceptual framework of digital twinning and then the mechanisms through which companies can use it in order to develop their ability to achieve strategic success and competitiveness, the research has come out with several results, foremost of which was that digital twinning works to build a digital model that parallels competing companies through data analysis, improving their efficiency, accelerating innovation, predicting trends, and Then improve the customer experience and achieve integration between the current systems and the systems pursued by other companies.