This study aims to examine the effectiveness of graphic design training using CorelDraw software in developing students’ soft skills at SMP Ibrahimy 3 Sukorejo. Softskills such as creativity, visual communication, collaboration, and problem-solving are essential competencies that should be cultivated from an early age, especially in the digital and creative industry era. The research employed a descriptive qualitative method with a participatory approach through direct observation, interviews, and documentation during the training sessions. The results indicate that the training not only enhanced students’ understanding of basic graphic design techniques but also fostered self-confidence, teamwork abilities, and an appreciation of visual aesthetics. Students’ active participation in designing logos, brochures, and other promotional media served as a key indicator of the success of this contextual learning approach. Therefore, the CorelDraw training has proven to be an effective strategy for strengthening students’ soft skills and is relevant to be integrated into 21st-century skills-based educational programs.

Inclusive education plays a crucial role in achieving equal access and improving the quality of education for all students, including students with special needs. In the context of Physical Education, Sports, and Health (PJOK) learning, the implementation of inclusive education still faces significant challenges, both in terms of teaching strategies, teacher skills, and available supporting facilities and infrastructure. This study aims to describe the perceptions of PJOK teachers and classroom teachers regarding the implementation of inclusive learning for students with special needs in PJOK activities at the elementary school level. The method used in this study is a descriptive qualitative approach, with data collection techniques including semi-structured interviews and documentation. The research subjects consisted of PJOK teachers and classroom teachers who teach at SDN 2 Gobras. The results show that the teachers have a good understanding of the importance of creating a friendly, adaptive, and enjoyable learning environment for students with special needs. The teachers make adjustments in learning activities through modifying tools, implementing small group strategies, providing appropriate motivation, and close collaboration with homeroom teachers and parents. However, limitations in the training received and the support of existing facilities remain significant obstacles. The findings of this study provide important implications regarding the need for ongoing training and strengthened collaboration between teachers to support the creation of more effective and sustainable inclusive education. Therefore, this research is expected to make a positive contribution to the development of inclusive education in elementary schools and raise awareness of the importance of supporting students with special needs in the learning process.

Microsoft Excel training at MA Nurul Islam Pakuhaji Tangerang Banten was held as an effort to improve the information and communication technology (ICT) competency of students. For this reason, one of the community service groups of Ibrahimy University Situbondo conducted Microsoft Excel training for MA Nurul Islam Pakuhaji students which aimed to improve students' technical skills in using spreadsheet software for data visualization purposes. Microsoft Excel is an application that is widely used, both in educational and professional environments, because it provides various features that support students in processing, analyzing, and presenting data efficiently. This training covers the basics of using Microsoft Excel, such as an introduction to the interface, basic formulas, and data processing with tables. Through this training, students can understand the use of Microsoft Excel regarding data processing and become the first step in equipping students with relevant digital skills in the modern era

Bank reconciliation is one of the crucial internal control procedures in maintaining the accuracy of a company's financial statements. This study aims to analyze the role of bank reconciliation in improving the accuracy of PT Adhibaladika Agung's financial statements. The research method used is a descriptive qualitative approach with observation methods conducted during an internship in the accounting and finance division. The internship was conducted over a period of 5 months, from January 20, 2025, to June 20, 2025. In the reconciliation process, the main focus of this study was on cash transactions involving settlements from Electronic Data Capture (EDC), which were then matched with the Operational Report (OPR), summarized, and entered into Microsoft Excel. The results of the study indicate that bank reconciliation plays a very important role in identifying discrepancies between company records and bank statements, ensuring the completeness of transaction records, and enhancing the reliability of financial information. A systematic and regular reconciliation process can reduce the risk of recording errors, aid in the early detection of potential fraud, and improve transparency in financial reporting. This study provides practical contributions to PT Adhibaladika Agung in optimizing the bank reconciliation process as part of an effective internal control system.

The aim of this research is to develop concrete media for literacy learning in reading and writing. The research method used is research and development methodology that adapts the ADDIE model (Analysis, Design, Development, Implementation, Evaluation). The subjects of this study are first-grade elementary school students. The research instruments used in this study include a product assessment scale by material and media experts, as well as assessment questionnaires by teachers and student responses. The results of this research are concrete media for reading and writing literacy learning. The feasibility test results according to material experts received a score of 83% with good criteria, and a score of 91% with very feasible criteria from media experts. Additionally, the developed concrete media received good ratings and positive responses from first-grade students.

This research aims to analyze the application of Croissant processing in Pastry & Bakery Section of Ciputra World Hotel Surabaya. This stage starts from weighing the ingredients, mixing the dough, making lamination, cutting the dough, proofing, baking, and serving croisaant. The focus of the research was on the processing stages of lamination formation using single fold 3 times and producing 27 clearly visible thin layers. The research method involved observation, interview, and structured questionnaire with eight respondents (pastry chef, CDP pastry, demi chef, commis, daily worker, trainee). Results showed the majority of respondents rated the selection of raw materials, control of kneading temperature, resting of dough, and number of laminations as “Good” to “Very Good,” although there is a need for improvement in the understanding of temperature control. The processing process includes ingredient preparation, dough making (gluten development, elasticity), lamination forming (folding and rolling with butter), dough shaping, proofing (final fermentation for volume), and baking, Presentation involves visual double check, test panel, as well as cleanliness of equipment for safety.
 

This study aims to determine the factors that influence the achievement of the Budget Implementation Performance Indicator (IKPA) value of the Work Unit in the Medan II KPPN Work Area. The Budget Implementation Performance Indicator (IKPA) is an indicator set by the Ministry of Finance as BUN which is used as a measure and reflects the performance of the work unit on the quality of budget planning, the quality of budget implementation and the quality of budget implementation results. This study aims to determine what factors influence the achievement of the IKPA value in the work unit at the Medan II KPPN. This research method uses a quantitative approach with primary data through the distribution of questionnaires to employees who play a role in the achievement of the Satker IKPA, namely PPK, PPSPM, Treasurer, Budget Operator and Commitment/Payment Operator. The study population consisted of 170 Work Units, while the sample of this study was 200 respondents conducted in 40 Work Units in the Medan II KPPN work area with the criteria of Work Units that obtained IKPA value achievements in the sufficient and less categories for the 2022 to 2024 budget years. Hypothesis testing used analysis with the help of SmartPLS 4. The results of the study showed that transparency, organizational commitment, human resource competence, government regulations and coordination had a positive and significant effect on the achievement of IKPA values. This finding confirms the importance of transparency in state financial management accompanied by organizational commitment, increasing human resource competence, compliance with government regulations and increasing coordination between Work Units and Medan II KPPN which play a role in increasing the achievement of IKPA values ??of Work Units

Ariezta Art is a micro-enterprise in Sidorejo Village, Pemalang Regency, producing handmade resin-based crafts. The business faces several challenges, such as limited digital marketing skills, unsystematic product design, and lack of basic financial recording. This community service program seeks to empower Ariezta Art through digital promotion training, product design assistance aligned with market demands, and basic financial literacy education. The implementation stages include identifying partner needs, preparing relevant training modules, and evaluating program outcomes. Results show improved partner capability in utilizing social media for promotion and recording daily financial transactions. Additionally, product designs have become more attractive and market-oriented. This program is expected to contribute to strengthening the competitiveness and business continuity of Ariezta Art, helping the MSME face the dynamic demands of the creative market.

The Surya Makmur Farmers Group, formed in 2023 in Suryowijayan Village, Yogyakarta, consists of 20 housewives who were previously not economically productive. This urban farming program aims to increase household food security through training in modern agricultural technology such as vertical farming, tabulampot, organic fertilizers, and botanical pesticides. Demonstration plots (demplots) with smart plug-based drip irrigation were also developed to increase cultivation efficiency. This program has increased production by up to 50% in several commodities such as chilies, mustard greens, and corn. In addition, member empowerment has increased through institutional training and organic waste management. This program creates a sustainable impact on food security and community welfare.ABSTRAKKelompok Tani Surya Makmur, dibentuk pada tahun 2023 di Kampung Suryowijayan, Yogyakarta, beranggotakan 20 ibu rumah tangga yang sebelumnya tidak produktif secara ekonomi. Program urban farming ini bertujuan meningkatkan ketahanan pangan rumah tangga melalui pelatihan teknologi pertanian modern seperti vertikultur, tabulampot, pembuatan pupuk organik, dan pestisida nabati. Demonstration plot (demplot) dengan irigasi tetes berbasis smart plug juga dikembangkan untuk meningkatkan efisiensi budidaya. Program ini berhasil meningkatkan produksi hingga 50% pada beberapa komoditas seperti cabai, sawi, dan jagung. Selain itu, keberdayaan anggota meningkat melalui pelatihan kelembagaan dan pengelolaan limbah organic. Program ini menciptakan dampak berkelanjutan terhadap ketahanan pangan dan kesejahteraan masyarakat. 

This study aims to analyze the influence of financial literacy and investment motivation on investment interest in the capital market among the millennial generation with income as a moderating variable. This study uses an associative research method with a quantitative approach. The population in this study is the millennial generation who have an interest in investing in the capital market, with a total of 150 respondents determined through a purposive sampling technique. Primary data was obtained through distributing questionnaires using a Likert scale, and data analysis was carried out with the help of SmartPLS 4.0 software. The results of the study indicate that financial literacy and investment motivation have a positive and significant effect on investment interest in the capital market. However, the results of the moderation test show that income only acts as a significant moderating variable in strengthening the relationship between financial literacy and investment interest. Meanwhile, income does not significantly moderate the relationship between investment motivation and investment interest. These findings provide important implications for policy makers and financial institutions to improve financial literacy through comprehensive education programs and consider the income aspect in encouraging investment interest.