Entrepreneurship training is an important strategy in the economic empowerment of village communities, especially for the youth of Karang Taruna and PKK members who have a strategic role in local development. In Kaladawa Village, local potentials such as agricultural products, processed food, and handicrafts actually have a fairly high economic value. However, this potential has not been utilized optimally due to low knowledge, skills, and access to information and technology that supports entrepreneurship. Lack of understanding of business planning, digital marketing, and financial management is often the main obstacle that hinders village communities from starting and developing businesses independently. This community service activity aims to increase the capacity and economic independence of the residents of Kaladawa Village through practice-based entrepreneurship training. The training is comprehensively arranged, combining interactive lecture methods, group discussions, case studies, and simple business simulations so that participants are able to understand in theory and practice. The training material includes basic concepts of entrepreneurship, identification and analysis of local potential-based business opportunities, preparation of business plans, digital marketing strategies using social media, and financial management of micro businesses. Not only technical skills, this training also equips participants with soft skills such as business communication skills, teamwork, and creative and innovative thinking. The results of the activity showed a significant increase in participants' understanding of the basic principles of entrepreneurship and readiness to start a business independently. The pre-test and post-test evaluations showed a spike in comprehension scores, while the business plan products developed by participants showed creativity and the use of local potential that had not been previously worked on. Some participants have even formed community-based small business groups. This training also succeeded in forming an adaptive and innovative entrepreneurial mindset and building a social network that supports business collaboration.

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Ramayana Lestari Sentosa Tbk selama periode 2020 hingga 2024 melalui pendekatan analisis rasio keuangan. Metode yang digunakan adalah deskriptif kuantitatif dengan data sekunder berupa laporan keuangan tahunan perusahaan yang diperoleh dari Bursa Efek Indonesia. Penelitian ini mengukur rasio likuiditas, solvabilitas, aktivitas, dan profitabilitas untuk menilai efektivitas pengelolaan keuangan perusahaan. Hasil analisis menunjukkan bahwa rasio likuiditas perusahaan berada dalam kategori sangat baik, dengan current ratio dan quick ratio melebihi standar industri. Rasio solvabilitas juga menunjukkan struktur pendanaan yang sehat. Namun, rasio aktivitas seperti perputaran persediaan dan total aset masih rendah, mengindikasikan adanya inefisiensi. Di sisi lain, rasio profitabilitas mengalami perbaikan dari tahun ke tahun, namun masih berada di bawah standar industri. Kesimpulannya, meskipun kondisi keuangan secara umum cukup stabil, perusahaan perlu meningkatkan efisiensi pengelolaan aset dan margin keuntungan untuk memperkuat daya saing keuangannya di masa depan.

Penelitian ini mengkaji implementasi program Kelompok Kerja Guru (KKG) dalam meningkatkan kompetensi profesional guru Pendidikan Agama Islam (PAI) dengan mengintegrasikan nilai kearifan lokal “Agung” di Kecamatan Amuntai Tengah, Kabupaten Hulu Sungai Utara. Menggunakan pendekatan deskriptif kualitatif, data dikumpulkan melalui observasi, wawancara dengan informan kunci (misalnya, Kasi PAI, pengawas, ketua KKG, dan guru), serta dokumentasi. Program KKG dilaksanakan melalui pelatihan teknis, lokakarya, diskusi ilmiah, pembinaan profesionalisme, dan kegiatan keagamaan, didukung kebijakan yang menekankan integrasi nilai moral dan spiritual. Strategi meliputi pendekatan berbasis moral, praktik langsung, dan kolaborasi antarpihak. Evaluasi dilakukan secara sistematis, mencakup input, proses, output, dan outcomes, yang menunjukkan peningkatan kompetensi guru serta integrasi nilai moral dalam pembelajaran. Tantangan meliputi keterbatasan penguasaan teknologi, rendahnya motivasi guru, dan kurangnya fasilitas. Temuan ini menegaskan efektivitas program KKG dalam meningkatkan profesionalisme guru jika didukung oleh strategi kuat dan integrasi nilai lokal, dengan rekomendasi untuk pelatihan teknologi dan dukungan infrastruktur yang lebih baik.

This This study systematically reviews the impact of tax sanctions and other influencing factors on tax compliance behavior among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Through a Systematic Literature Review (SLR) of six empirical studies published between 2021–2025, the analysis reveals that tax sanctions significantly enhance compliance, but their effectiveness depends on mediating variables such as tax literacy, perceptions of fairness, and the quality of tax services. Key findings indicate that while sanctions positively influence compliance, their impact is diminished without adequate taxpayer education or equitable enforcement. Contextual factors like financial constraints and social norms further modulate compliance behavior. The study underscores the need for a holistic policy approach, integrating sanctions with educational programs, improved digital services, and tailored incentives to foster voluntary compliance. Practical recommendations include enhancing MSMEs’ tax literacy, ensuring consistent sanction implementation, and optimizing e-filing systems. This synthesis contributes to the tax compliance literature by highlighting the interplay between punitive measures and socio-economic contexts in shaping MSMEs’ fiscal behavior.
 

The purpose of this study was to evaluate the relationship between family environment and the attitude of responsibility of third grade students at MI Ar Risalah Ngawi.  The technique used was quantitative, with a correlational research design.  The population of this study was all third grade students totaling ten people, who were selected using a total sample approach. The data collection tool is a questionnaire with ten statement questions on each variable and a four-point Likert scale. Preliminary tests were conducted using the Shapiro-Wilk normality test and the ANOVA linearity test. Hypothesis testing used the Pearson product moment correlation technique. The analysis results showed a correlation coefficient of r = 0.226 with p = 0.530. This finding indicates that there is no significant relationship between the family environment and students' sense of responsibility. The family environment only contributes 5.1% to variations in students' sense of responsibility, while the rest is influenced by other factors. This study suggests the need for further exploration of other factors that are more dominant in shaping students' sense of responsibility at the elementary school level.

The development of electric vehicles (EV) as part of the transformation of the global transportation system offers a strategic solution to support economic sustainability and environmental preservation. This study aims to analyze the impact of EVs on infrastructure and develop sustainable solutions through a qualitative approach with a case study method. The results of the study indicate that EV adoption can significantly reduce greenhouse gas emissions, improve urban air quality, and support energy efficiency. In addition, the development of the EV industry drives economic growth through job creation and utilization of local resources, especially in the context of implementing the Domestic Component Level (TKDN). However, the success of the transition to an electric-based transportation system is highly dependent on the readiness of the charging infrastructure, policy consistency, and public awareness. This study recommends cross-sector collaboration in developing an EV ecosystem, accelerating the downstreaming of the battery industry, and integrating renewable energy transitions to maximize the positive impact of EVs on sustainable development in Indonesia.

The implementation of the Internship Program (Kuliah Kerja Praktek / KKP) aims to equip students with practical experience in the professional world while allowing them to apply the theoretical knowledge gained during their studies. This activity was carried out at Arfi Stik Keju and Brownies Batik Tangsel, a micro, small, and medium enterprise (MSME) that produces snack foods. One of the main challenges faced by this MSME is the inventory management process, which is still done manually, making it susceptible to errors, difficult to monitor in real time, and causing delays in generating reports. To solve these problems, a web-based stock management system was developed using PHP and MySQL technologies. This system enables real-time stock monitoring, improves the accuracy of inventory records, and accelerates report preparation. The research methods used include literature study, interviews, and direct observation. The result of this internship is a prototype of a web-based stock management system that can be accessed through various internet-connected devices, supporting the management in making data-driven decisions. It is expected that this system will help improve operational efficiency and contribute to the business development of Arfi Stik Keju and Brownies Batik Tangsel.
 

Plastic waste has become an urgent environmental problem worldwide. Plastic offers many benefits, its environmental impact and long-lasting nature require responsible use, recycling and disposal practices to reduce negative impacts on the environment. Environmental cleanliness is a shared responsibility for both children and adults. In the midst of these challenges, creative initiatives such as Ecobricks have emerged as solutions that have the potential to reduce the negative impact of plastic waste on the environment. One area that strives to create beauty and environmental awareness is Cibiyuk. Through Ecobricks training, Cibiyuk residents can learn how to reduce plastic waste and create a cleaner and more beautiful environment together. This training activity was carried out together with village officials, PKK mothers, RT heads, and the entire Cibiyuk village community. The training participants were very enthusiastic about this activity. The material is presented in an interesting way. PKK mothers also participated so that the community became more enthusiastic about making ecobricks. Ecobricks themselves have a function not to destroy plastic waste, but to extend the life of these plastics by processing them into something useful, which can be used for the benefit of humans in general. Unfortunately, the manufacture of ecobricks is still not very popular among the general public so that most people still treat used plastic as household plastic waste, pollute the environment, rivers and pollute everyday life without any self-awareness

This study aims to assess the extent to which Microsoft Excel training is expected to improve the information processing skills of students in Madrasah aliyah (MA) Sunan Ampel, Sumberkima, Buleleng, Bali. Through a case study approach, we examine how this training successfully sculpts advanced-level students’ competencies, transforming them from passive users into individuals fluent in processing information. A curriculum focused on practical applications Exceeding expectations , ranging from basic functions to simple information visualization, is proven to significantly improve students’ ability to sort, analyze, and present information. The method applied in this study was a practice-based training, followed by an assessment of the skills of the participants after the training. The research findings indicated that microsoft training exceeded expectations was able to significantly improve students’ information retrieval skills, accelerating the process of information recapitulation and analysis. However, it was found that a proportion of participants still required individual assistance to achieve full mastery on the more advanced features. Overall, this training had a positive influence on improving information processing skills in Madrasah Aliyah (MA) Sunan Ampel Sumberkima, Buleleng, Bali. as well as can be an initial step to optimize the utilization of technology in educational information processing.
 

Indonesia's healthcare system continues to face significant challenges in delivering equitable services across diverse and remote regions. The digital transformation of healthcare—through the integration of Artificial Intelligence (AI), big data, and telemedicine—offers promising solutions to overcome disparities in access, infrastructure, and service delivery. This study aims to comprehensively analyze global and national research trends related to the digital transformation of healthcare using a Systematic Literature Review (SLR) approach, supported by bibliometric analysis through the VOSviewer software. Following the PRISMA protocol, a total of 30 relevant articles published between 2020 and 2025 were identified and analyzed. The network and overlay visualizations generated reveal four major thematic clusters: digital transformation and service quality, big data and pandemic response, AI and data privacy, and community engagement in digital health services. Overlay visualization also shows a clear shift in research focus—from early pandemic responses toward system optimization, ethical governance, and technological inclusivity in recent years. The study concludes that the integration of AI, big data, and telemedicine not only enhances healthcare efficiency but also requires strong regulatory frameworks, infrastructure readiness, and public engagement. Future research should incorporate co-citation and cross-country comparative analyses to enrich the understanding of digital health transformation in a global context.