The construction of the pier at Pasir Kuning Beach, Tempilang, West Bangka Regency, Bangka Belitung Islands, aims to improve access and facilities for visitors. The beach is famous for its yellow sand beauty and distinctive cultural attractions, such as the tradition of the Ketupat War. The planned pier will support tourism activities by providing facilities for tourist boats and improving safety in shipping. This study evaluates the technical and topographic aspects needed to determine the most appropriate location of the pier. By taking into account factors such as tides, waves, and currents, the optimal location for the construction of the pier was successfully identified. This study uses a quantitative descriptive method with secondary data collection and financial analysis involving parameters such as Net Present Value (NPV), Internal Rate of Return (IRR), Benefit Cost Ratio (BCR), and Payback Period (PP). The results of the analysis show that this project is financially feasible, with an NPV of IDR 2,664,366,232.32 (10% discount) and IDR 1,583,944,003.86 (15% discount), IRR of 13.1%, BCR of 1.4, and a payback time of 2.8 years. In addition, the project is expected to boost local economic growth through increasing the number of tourists and promoting local culture. Overall, this initiative not only focuses on the development of physical infrastructure but also on the development of tourism potential and the preservation of local culture, thus providing long-term benefits to the surrounding community.
 

Financial risk management is an important element in maintaining global economic stability. This study explores the relationship between regulation, technological innovation, and sustainability as three main pillars in modern financial risk management. Using the Semantic approach Literature Review (SLR), this study analyzes the literature from 50 selected scientific articles published between 2018 and 2024. The results of the study show that regulations such as Solvency II and IFRS 17 strengthen transparency and accountability, while innovative technologies such as parametric insurance and resilience bonds increase the efficiency of risk management. In addition, sustainability, which is realized through initiatives such as green insurance and sharia insurance, is a key pillar in mitigating systemic risk.However, the study identified a number of challenges, including fragmentation of regulations across countries, limited access to technology in developing countries, and moral hazard in implementing sustainability. To overcome these obstacles, a collaborative strategy involving governments, the private sector, and the international community is needed to harmonize global regulations, strengthen technology infrastructure, and improve technology and sustainability literacy. This study contributes to presenting a comprehensive financial risk management framework by recommending strengthening the synergy between regulation, technology, and sustainability. This study also provides practical guidance to address global challenges in financial risk management, while also providing a basis for further in-depth research on specific sectors, geographic regions, and the integration of technology and sustainability.

This research aims to analyze cash turnover, receivables turnover and inventory turnover on profitability in textile and garment subsector companies listed on the Indonesia Stock Exchange (BEI) for the period 2018 to 2023. This research uses quantitative methods. The population of this research is all textile and garment subsector manufacturing companies listed on the IDX. The sample in this study used purposive sampling totaling 16 textile and garment subsector manufacturing companies listed on the IDX. The data collection technique in this research uses secondary data. Data analysis used the classic assumption test, then multiple linear regression analysis was carried out, and continued with hypothesis testing using the SPSS version 25 software program. The results of this research show that cash turnover and accounts receivable turnover have no effect on profitability. Meanwhile, inventory turnover affects profitability. Simultaneously cash turnover, accounts receivable turnover and inventory turnover together influence profitability
 

This study investigates the relationships between tax audit intensity, the probability of fraud detection, and tax evasion while examining the moderating role of tax officials' service. The research reveals that tax audit intensity significantly reduces tax evasion, confirming its effectiveness as a deterrent. However, the hypothesis regarding the probability of fraud detection's impact on tax evasion was rejected, indicating that the likelihood of detection does not directly influence taxpayer behavior in this context. Additionally, the study found no significant moderating effect of tax officials' service on the relationship between tax audit intensity, fraud detection probability, and tax evasion. These findings suggest that while audit intensity is crucial for enhancing compliance, the quality of service provided by tax officials does not substantially alter taxpayer responses to enforcement measures. The results underscore the need for tax authorities to prioritize strengthening audit processes and detection mechanisms while recognizing that service quality, though important for building long-term trust, may not significantly influence immediate compliance behavior. Future research should explore other moderating factors that could impact taxpayer decisions in varying economic and cultural contexts.

Pendidikan adalah proses yang berhubungan erat dengan transmisi pengetahuan, sikap, kepercayaan, keterampilan, dan aspek-aspek kelakuan lainnya kepada generasi muda. Dalam konteks ini, pendidikan mengajar dan membentuk pola-pola kelakuan manusia sesuai dengan harapan masyarakat. Penelitian ini bertujuan untuk menganalisis peran pendidikan dalam membentuk kelakuan sosial individu melalui interaksi di lingkungan keluarga, sekolah, dan masyarakat. Metode penelitian yang digunakan adalah penelitian kualitatif dengan pendekatan library research, dimana data dikumpulkan dari berbagai literatur yang relevan. Penelitian ini menemukan bahwa dalam masyarakat primitif, pendidikan formal tidak ada dan setiap anak belajar dari lingkungan sosialnya tanpa adanya guru tertentu yang bertanggung jawab atas kelakuannya. Namun, dalam masyarakat yang lebih maju, pendidikan formal di sekolah menjadi lembaga sosial yang penting dalam proses sosialisasi individu agar menjadi anggota masyarakat yang diharapkan. Pendidikan formal di sekolah memiliki peran besar dalam membentuk kepribadian individu, dimana hampir seluruh kelakuan individu dipengaruhi oleh orang lain. Selain itu, penelitian ini juga menyoroti pentingnya lingkungan pendidikan yang mencakup lingkungan keluarga, sekolah, dan masyarakat dalam memberikan pengaruh terhadap perkembangan anak baik secara sadar maupun tidak sadar.

Training on processing liquid organic fertilizer from vegetable waste in Ngampel Wetan Village, Kendal, was conducted to increase community awareness and skills in utilizing household waste, especially vegetable waste, as a basic ingredient for making liquid organic fertilizer. This activity was motivated by the community's dependence on inorganic fertilizers in agriculture, so the potential of liquid organic fertilizer can be applied to farmers in Ngampel Wetan Village. With this training, the community is expected to be able to reduce dependence on chemical fertilizers by switching to organic fertilizers that are safer and more economical. The method used in processing vegetable waste as liquid organic fertilizer, observation, theory, product targets, implementation, and evaluation aims to solve problems in Ngampel Wetan Village, Ngampel District, Kendal Regency. It is hoped that with this training, the community of Ngampel Wetan Village can utilize vegetable waste into liquid organic  fertilizer and utilize it in agricultural activities so that liquid organic  fertilizer can overcome the problems of waste and limited fertilizer.
 
Pelatihan pengolahan pupuk organik cair dari limbah sayur di Desa Ngampel Wetan, Kendal, dilakukan guna  meningkatkan kesadaran dan keterampilan masyarakat dalam memanfaatkan limbah rumah tangga, khususnya limbah sayur, sebagai bahan dasar pembuatan pupuk organik cair. Kegiatan ini dilater belakangi oleh ketergantungan masyarakat terhadap penggunaan pupuk anorganik  dalam bidang pertanian, maka potensi pupuk organik cair dapat diaplikasikan ke para petani di Desa Ngampel Wetan.  Pelatihan pupuk organik cair kepada masyarakat diharapkan bisa  mengurangi ketergantungan pada pupuk kimia dengan beralih ke pupuk organik yang lebih aman dan ekonomis. Metode yang digunakan pengolahan limbah sayur sebagai pupuk organik cair yaitu observasi lapangan, teori, sasaran produk, pelaksanaan, dan evaluasi bertujuan untuk memberikan solusi atas permasalahan di Desa Ngampel Wetan Kecamatan Ngampel Kabupaten Kendal. Diharapkan, dengan adanya pelatihan ini, masyarakat Desa Ngampel Wetan   dapat memanfaatkan limbah sayuran menjadi pupuk organik cair dan memanfaatkannya dalam kegiatan pertanian, sehingga pupuk organic cair dapat mengatasi permasalahan sampah dan keterbatasan pupuk

Kota Guring Village is located in Rajabasa District and has significant potential for development, both in terms of natural resources and human resources. The construction of the gate aims to make Kota Guring Village have an icon that is visible and known to the outside community. Community service in building a village gate through cooperation in Kota Guring Village, Rajabasa District, South Lampung Regency aims to create a new symbol for the village that can increase the sense of togetherness and awareness of residents. The construction of the Kota Guring Village gate has several stages in building village infrastructure that will become the icon and identification mark of the village. This process is carried out with a holistic and participatory approach. The results of the construction of the gate in Kota Guring Village which was carried out on July 28, 2024 and ended on August 15, 2024. The results of this activity are not only seen in the physical form of the gate, but also have a positive impact on the community and the surrounding environment. First of all, the results of this activity can be observed through the entrance gate which stands firmly as a visual symbol of the character of the community. Therefore, the implementation of this community service activity needs to be carried out with an appropriate strategy to overcome various existing challenges and ensure the success of the construction of the village gate which will become a new icon for Kota Guring Village
 
 

In the complex era of globalization, the development of children's creativity and confidence is an important aspect in addition to intellectual intelligence. This research aims to activate the effectiveness of the Islamic New Year Celebration activities held at the Al Hidayah Mosque, Bukit Pereviewuan 1 Village, Hamlet 5 in July 2024 in increasing the creativity and confidence of TPQ children. Involving around 60 participants, the activities included calligraphy competitions, adhan, Muslim fashion shows, and memorization of short letters. The research methods used are socialization, observation, and implementation of activities. The results of the study show that this activity significantly increases children's creativity through various competitions that allow innovative and innovative expression. In addition, this activity also succeeded in increasing the confidence of the participants, which can be seen from their bolder and enthusiastic attitude in participating. This activity contributes to the development of children's learning abilities and character, strengthening their foundation as individuals with integrity and competitiveness. Activities like this are expected to be carried out continuously to support the holistic development of children in a positive environment and full of religious values.

The aim of the research is to determine the impact of discounts on customer interest in Kazana cosmetics MSMEs in the field of struggle. The hypothesis in the research is that discounts have a positive impact on consumer interest. The type of research used is descriptive research. By using primary and secondary data sources. The data was analyzed using descriptive analysis data and qualitative analysis. The research results found that from this analysis price has a positive or significant influence on buying interest. The existence of price discounts will increase consumer buying interest, meaning that if the price discount is higher it will influence the high tendency of consumers to be interested in making purchases.

The role of the younger generation in improving quality in the agricultural sector has a very crucial role. However, nowadays soil fertility in Indonesia is decreasing day by day as agricultural land use becomes more intensive. So that young people's insight regarding environmentally friendly cultivation techniques through organic farming needs to be added and strengthened to create progress in the fields of agriculture and food security. The aim of this service activity is an effort to increase the younger generation's understanding of organic farming through counseling and creating demonstration plots for organic vegetable cultivation using vegetable pesticides and liquid organic fertilizer (POC) to increase agricultural products and stabilize the economy of the surrounding community. The activity method is carried out through counseling, socialization and direct practice through making demonstration plots. Counseling about organic farming and its impact on the environment. The demonstration plot focused on the correct working methods and techniques in organic farming through the application of liquid organic fertilizer (POC) and vegetable pesticides. Following this community service activity program, it shows that the knowledge and skills of the younger generation of farmers have increased regarding organic vegetable cultivation and the impact of organic farming on the environment.
Keyword: organic fertilizer, agriculture, demonstration plots, environment