Salah satu pekerjaan dengan risiko LBP yang paling tinggi adalah pekerja yang selalu memindahkan atau mengangkat barang dan aktivitas membungkuk selama bekerja. Berdasarkan observasi di Desa Arasoe Kecamatan Cina Kabupaten Bone, banyak pekerja di Pabrik Gula Bone melakukan aktivitas membungkuk selama bekerja dan aktivitas memindahkan atau mengangkat barang selama bekerja. Kebanyakan para pekerja di Pabrik Gula Arasoe Bone adalah laki-laki dengan kategori usia produktif (25 – 45 tahun). Aktivitas para pekerja banyak melibatkan gerakan-gerakan pada trunk khususnya lumbal seperti gerakan fleksi, lateral fleksi dan rotasi. Gerakan tersebut dapat dilihat secara langsung dalam kegiatan yang dilakukan oleh karyawan saat mengambil dan membawa barang. Aktivitas ini dilakukan berulang-ulang dalam aktivitas pekerjaan, dan lama kelamaan akan memicu terjadinya Low Back Pain. Dalam kegiatan pengabdian ini, Ada beberapa kegiatan yang dilakukan, seperti: penyuluhan tentang postur yang benar saat bekerja, pemeriksaan kesehatan bagi para pekerja, dan memberikan pengobatan fisioterapi secara gratis bagi para pekerja berupa terapi latihan, manual terapi dan dry needling. Berdasarkan hasil pemeriksaan yang dilakukan banyak pekerja yang mengalami low back pain yang bersifat kronik sehingga pemberian treatment berupa terapi latihan,manual terapi, dry needling sangat membantu pekerja untuk menurunkan nyeri serta meningkat aktivitas fungsional pekerja pabrik.

Banda Aceh, a coastal city located in the western most province of Indonesia, has long been known for its stunning natural beauty and vibrant cultural heritage. Situated on the northern tip of Sumatra Island, this bustling city is surrounded by the vast expanse of the Indian Ocean on one side and picturesque hills on the other. However, beneath its picturesque facade lies an alarming reality - Banda Aceh stands perilously exposed to a high risk of disaster.. With the history of disasters in Aceh which is one of the biggest disasters that has caused many casualties, education related to disaster awareness needs to be carried out. People with hearing  disabilities are one of the vulnerable groups in the event of a disaster. Education related to disaster awareness is a form of non-structural mitigation which at this time has been widely carried out both in formal education in schools and campuses and informally in the community. Efforts to increase disaster awareness through education are important, including for groups with disabilities . As a group with hearing impairments, they are at greater risk when a disaster occurs because they cannot hear warnings through sound media and the communications gap. However, with disaster awareness through education, people with disabilities are also expected to be able to carry out independent evacuations and save themselves when a disaster occurs. This research aimed to explore the effectiveness of designing disaster media education for children with disabilities in Banda Aceh, Indonesia. Recognizing the unique vulnerabilities of children with disabilities during disasters, the study focused on developing an inclusive and accessible media-based educational program. The method used in the research is qualitative research and encompassed various stages, including needs assessment, program development and implementation. Designing disaster media education for children with disabilities in Banda Aceh proved to be an effective and essential approach to bridge the education gap and enhance disaster preparedness among this marginalized group. The research outcomes emphasize the importance of inclusive and accessible education in disaster management, aiming to ensure the safety and well-being of all children, regardless of their abilities. The findings of this research contribute to the growing body of knowledge on disability-inclusive disaster education and provide a basis for future program development and policy-making in disaster management in Banda Aceh and beyond.

Cinangka Village is a village in the Cinangka District that has the greatest economic potential in the plantation sector, especially coconut production. The potential yield of coconut plants in Cinangka Village contributes to coconut production so that in 2021 Cinangka District can produce 1113.75 tonnes of coconut crops. The results of this coconut production are distributed to meet consumption needs in the tourism sector. The high consumption of coconut fruit has an impact on the high amount of coconut husk waste produced. The method for implementing these KKM-PkM activities uses participatory counseling methods, where this counseling is carried out by providing verbal and visual counseling. The results of KKM-PkM activities have had a positive impact, namely increasing public knowledge and awareness about the benefits of utilizing coconut husk waste into coconut husk powder (cocopeat) which is used as a planting medium using hydroponic techniques. Apart from that, if the utilization of coconut husk waste management is carried out on a massive scale supported by the use of coconut husk grinding machines, it can directly increase the income of the people of Cinangka Village.

Seiring perkembangan teknologi yang pesat, banyak dikembangkan teknologi baru. Salah satunya teknologi yang saat ini banyak digunakan yaitu Smart KTM, Smart KTM adalah kartu identitas yang digunakan oleh mahasiswa untuk mengakses fasilitas kampus salah satunya untuk E-Parking dan juga sebagai bukti bahwa mereka adalah mahasiswa di suatu perguruan tinggi. Dalam sistem E-Parking itu memakai teknologi Radio Frequency Identification (RFID). Radio Frequency Identification (RFID) adalah teknologi yang memungkinkan dari pemegang kartu melakukan transaksi secara mudah, cepat dan aman hanya dengan mendekatkan atau tap kartu ke mesin yang digunakan untuk kemudian membaca data kartu tersebut. RFID juga bisa diimplementasikan kepada Kartu Tanda Mahasiswa, KTM tersebut yang nantinya bisa digunakan mahasiswa sebagai akses parkir mahasiswa di kampus. Metode yang digunakan didalam penelitian ini yaitu Research and Development (R&D) didalam proses pembuatan serta pengembangan sistem. Dengan Smart KTM diharapkan dapat membantu mahasiswa sebagai hak akses untuk keluar masuk tempat parkir kampus dan memberikan manfaat lebih lainnya.

. The purpose of this study is to determine the calculation of income tax (PPh 4 paragraph 2 and PPh Article 23) on construction services at CV. Pratama Karya Mandiri. Data collection techniques are obtained through a descriptive approach which aims to find out the problem being solved so that an overview of the problem being studied is obtained. Using data in the form of gross income recapitulation, the type of research used is qualitative research. This qualitative research is conducted on scientific objects that develop, and are not manipulated by researchers and the dynamics of these objects are not affected by the presence of researchers.The results of this study indicate that the taxation calculations carried out by CV. Pratama Karya Mandiri related to Income Tax on construction services is in accordance with the latest tax regulations, especially in terms of tax rates.
 

Distribution of information has an integral role in village governance. The village government needs to prioritize information services and management to fulfill the ideas of an informative village. This community service takes place in Holmafen village, East Sarmi district, Sarmi regency. The purpose of this service is to the improve information infrastructure in Holmafen. Holmafen is one of the villages in the East Sarmi district which has the potential to be developed, one of the reasons is due to the tourism potential. The method used in this community service is by making physical infrastructure in the form of village information boards (village and Bamuskam nameplates, village monographs - programs, and village organization boards). In conclusion, this service has helped the community and the village government of Holmafen in providing information infrastructure.

This study aims to find out how the influence of the expansion of oil palm plantations has on social, economic and environmental changes in communities in several villages in Batahan District, Mandailing Natal Regency. Socio-economic in this case are education, income, health and development, while the environment is the environmental conditions in an area. This research is a descriptive qualitative research. The data used is primary data, data collection techniques using observation, interviews and documentation, and data analysis in this study is descriptive qualitative. Qualitative descriptive analysis or inductive thinking, which departs from facts or events that are empirical in nature and then examines and analyzes these findings so that they become general conclusions and generalizations with evidence of their implementation, then examines all the collected data. The results of the study show that the expansion of oil palm plantations has good social and economic impacts for the community, namely in terms of education, income, health and development. However, it has a bad impact on the environment, because it can cause environmental pollution and damage to soil and water.

Human perception of beauty is different, beauty is the dream of every woman, both teenagers and children from an early age. so this study aims to determine the views of Sumbawa University of Technology students on beauty.  This research uses qualitative research methods and the basic type of qualitative description with data collection techniques in the form of interviews and documentation. This study was conducted within the environment of Sumbawa University of Technology. Interviews and documentation were used as data collection techniques. Using Pride and Farrel's Perception, perception is all the processes by which information is retrieved, organized, interpreted and communicated. This can be seen from one's opinion about beauty standards. Because female beauty is not only physical, but one's personality and intelligent behavior, can be said to be a measure of beauty.
 
 

This study aims to analyze the effect of independence, professionalism, and time budget pressure on the quality of audits of local government financial reports (LKPD) at the Indonesian Supreme Audit Agency (BPK) DIY Representative. This research is included in the quantitative research. The statistical method used to find the hypothesis is multiple linear regression analysis. Collecting data in this study by distributing research questionnaires to auditors who work at the BPK RI DIY Representative by using the total sampling formula. Later on, the results from hypothesis testing show that independence has no significant effect on the quality of LKPD examination, the independent variable of professionalism shows a significant positive effect on the quality of LKPD examination, and the dependent variable has no significant effect on the quality of LKPD examination.

This study aims to evaluate: context, input, process, product, and outcome in the implementation of strengthening human resources in the Program Sekolah Penggerak at SMPN 1 Bringin. This type of research is descriptive evaluative to find out the description of a phenomenon and or its relationship with other phenomena. Data collection techniques using interviews, observation and documentation studies. Data validation using triangulation. Data analysis includes data reduction, presentation, and verification. The results of this study indicate: (1) Context. Teachers’ competencies is low, students character is not appropriate, and the school's cultural climate is less solid, and program improvements are needed; (2) Inputs. PSP with the Merdeka curriculum is the answer regarding a curriculum model that is in line with the development of the world of education where the readiness of stakeholders is well coordinated, (3) Process. Starting with program preparation, facilitation and implementation, mentoring, evaluation and reflection on all activities. (4) Products. Teachers are increasingly mastering digital devices, schools are equipping digital-based infrastructure to support learning activities, co-curricular, intra-curricular and extra-curricular activities are going well, at the end of the strengthening project a "Pagelaran" is held in the form of art performances and student product exhibitions, the internal condition of schools has built a climate culture good school. (5) the outcome, strengthening human resources in the PSP shows that the results of the performance of educators and education staff have increased where teachers are able to complete tasks with full responsibility, use new learning paradigms and learning differentiation.