Abstract: Community service conducted by the Faculty of Economics, Unita, with the Baion "Setia" Craftsman Group in Matiti 2 Village has had a significant positive impact on MSMEs. This program helps them understand the concepts and methods of calculating COGS accurately, which is crucial for setting appropriate and competitive product prices. Through community service training, which includes material presentations, COGS calculation practices, and direct discussions with MSMEs, participants gain skills in recording all production costs, both direct and overhead, resulting in more accurate COGS. This training also teaches the importance of setting selling prices that take into account consumer purchasing power and market conditions. This is highly relevant for MSMEs to be able to compete without sacrificing profit margins. This program not only provides technical understanding but also equips MSMEs with financial management insights that are crucial for the sustainability of their businesses. Through this mentoring, MSMEs are expected to be able to apply COGS calculations and appropriate pricing strategies in their businesses, thereby increasing the competitiveness and profitability of their products in an increasingly competitive market. Keywords: Baion, Cost of Goods Sold, Selling Price, UMKM Abstrak : Pengabdian masyarakat yang dilaksanakan oleh Fakultas Ekonomi Unita dengan Kelompok Pengrajin Baion “Setia” di Desa Matiti 2 memberikan dampak positif yang signifikan bagi para pelaku UMKM. Program ini membantu mereka memahami konsep dan metode perhitungan HPP dengan akurat, yang sangat penting untuk penetapan harga jual produk yang tepat dan kompetitif. Melalui pelatihan dalam pengabdian yang lakukan dalam hal mencakup pemaparan materi, praktik perhitungan HPP, serta diskusi langsung dengan pelaku UMKM, peserta mendapatkan keterampilan dalam mencatat setiap biaya produksi, baik langsung maupun overhead, sehingga HPP yang dihasilkan menjadi lebih akurat. Pelatihan ini juga mengajarkan pentingnya penetapan harga jual yang mempertimbangkan daya beli konsumen serta kondisi pasar. Hal ini sangat relevan bagi UMKM untuk dapat bersaing tanpa harus mengorbankan margin keuntungan. Program ini tidak hanya memberi pemahaman teknis, tetapi juga membekali pelaku UMKM dengan wawasan manajemen keuangan yang penting bagi keberlanjutan usaha mereka. Melalui pendampingan ini, para pelaku UMKM diharapkan mampu menerapkan perhitungan HPP dan strategi penetapan harga yang sesuai dalam bisnis mereka, sehingga mampu meningkatkan daya saing dan profitabilitas produk mereka di pasar yang semakin kompetitif. Kata Kunci: Baion, Harga Pokok Produksi, Harga Jual, UMKM 

Abstract : The transformation of basic education in rural areas is a significant challenge in achieving equitable quality learning. Bangun Sari Baru Village, Tanjung Morawa, as a fostered village, still faces limitations in the use of educational technology, while its potential local wisdom has not been fully integrated into the teaching and learning process. This community service program aims to provide innovative solutions through the integration of simple educational technology and local wisdom to improve the quality of learning while maintaining the community's cultural identity. The method used is a community-based participatory approach with stages of socialization, teacher and student training, development of digital learning media, and the application of local wisdom values in the thematic curriculum. The results of the activity show an increase in teacher skills in using digital media, increased student motivation and understanding of the teaching material, and the formation of synergy between modern technology and local cultural practices in learning. In conclusion, the integration of technology and local wisdom not only strengthens the effectiveness of learning but also fosters students' cultural awareness, thus creating a contextual, adaptive, and sustainable basic education model in the fostered village. Keywords : Transformation, basic education; technology; local wisdom; fostered villages Abstrak:  Transformasi pendidikan dasar di wilayah pedesaan menjadi tantangan yang penting dalam mewujudkan pemerataan kualitas pembelajaran. Desa Bangun Sari Baru Tanjung Morawa sebagai desa binaan masih menghadapi keterbatasan dalam pemanfaatan teknologi pendidikan, sementara potensi kearifan lokal yang dimiliki belum sepenuhnya terintegrasi dalam proses belajar mengajar. Program pengabdian ini bertujuan untuk memberikan solusi inovatif melalui integrasi teknologi pendidikan sederhana dan kearifan lokal agar dapat meningkatkan kualitas pembelajaran sekaligus mempertahankan identitas budaya masyarakat. Metode yang digunakan adalah pendekatan partisipatif berbasis masyarakat dengan tahapan sosialisasi, pelatihan guru dan siswa, pengembangan media pembelajaran digital, serta penerapan nilai-nilai kearifan lokal dalam kurikulum tematik. Hasil kegiatan menunjukkan peningkatan keterampilan guru dalam menggunakan media digital, peningkatan motivasi dan pemahaman siswa terhadap materi ajar, serta terbentuknya sinergi antara teknologi modern dan praktik budaya lokal dalam pembelajaran. Kesimpulannya, integrasi teknologi dan kearifan lokal tidak hanya memperkuat efektivitas pembelajaran tetapi juga menumbuhkan kesadaran budaya siswa sehingga tercipta model pendidikan dasar yang kontekstual, adaptif, dan berkelanjutan di desa binaan. Kata Kunci: Transformasi, pendidikan_dasar; teknologi; kearifan_lokal; desa_binaan

Abstract: Community service by the Management Study Program of the Faculty of Economics, Universitas Sisingamangaraja XII Tapanuli, in Matiti 2 Village, Dolok Sanggul, which aims to strengthen community-based creative economy through the guidance of the Baion Craftsmen Group 'Setia'. The main issue is the need to strengthen the capacity of artisan groups to face the challenges of a creative economy based on local wisdom, such as access to capital, digitalization, marketing, and product legality. The methods used include continuous training, managerial mentoring, the contextual application of POAC management, as well as strengthening networks and transforming organizational paradigms towards a collaborative and adaptive model. The innovation process is carried out from local inspiration to digital marketing, while continuous evaluation and intellectual property protection serve as key pillars. The results of the activities show increased independence and competitiveness of artisan groups, the emergence of flagship products, and the formation of SME embryos that are oriented toward inclusive growth and cultural preservation. In conclusion, a community-based creative economy approach is effective in driving village economic growth as long as it is supported by adaptive management, technology integration, multi-stakeholder synergy, and continuous innovation cycles. Keywords : baion; creative economy; UMKM Abstrak: Pengabdian kepada masyarakat Prodi Manajemen Fakultas Ekonomi Universitas Sisingamangaraja XII Tapanuli di Desa Matiti 2 Dolok Sanggul yang bertujuan memperkuat ekonomi kreatif berbasis komunitas melalui pembinaan Kelompok Pengrajin Baion “Setia”. Permasalahan utama adalah perlunya penguatan kapasitas kelompok pengrajin untuk menghadapi tantangan ekonomi kreatif berbasis kearifan lokal, seperti akses modal, digitalisasi, pemasaran, dan legalitas produk. Metode yang digunakan meliputi pelatihan berkelanjutan, pendampingan manajerial, penerapan manajemen POAC secara kontekstual, serta penguatan jejaring dan transformasi paradigma organisasi menuju model yang kolaboratif dan adaptif. Proses inovasi dilakukan dari inspirasi lokal hingga digitalisasi pemasaran, sementara evaluasi berkelanjutan dan perlindungan hak kekayaan intelektual menjadi pilar utama. Hasil kegiatan menunjukkan meningkatnya kemandirian dan daya saing kelompok pengrajin, lahirnya produk unggulan, serta terbentuknya embrio UMKM yang berorientasi pertumbuhan inklusif dan pelestarian budaya. Kesimpulannya, pendekatan ekonomi kreatif berbasis komunitas efektif mendorong pertumbuhan ekonomi desa asalkan didukung manajemen adaptif, integrasi teknologi, sinergi multi-pihak, dan siklus inovasi berkelanjutan. Kata Kunci : baion; ekonomi kreatif; UMKM

Abstract: This Community Service activity focuses on developing online marketing strategies using social media. Online marketing in the current era, known as the 4.0 era, is rapidly evolving through the use of information technology. The training, held in Matiti II Village, Dolok Sanggul District, Humbang Hasundutan Regency, aimed to empower local Baion weavers to optimize sales of their products and expand product distribution through online marketing. The methods used included a preparatory phase, which involved outreach to the local government, program implementation, and evaluation. Ten Baion weavers participated in the training. The training focused on optimizing the potential of the Baion weavers and motivating the Matiti II Village community to launch businesses through online marketing of their superior products. This initiative could then be followed up by establishing a joint business group.            Keywords: digital marketing, branding, and baion craftsmen Abstrak: Kegiatan Pengabdian Masyarakat ini yaitu pengembangan tentang pemasaran yang dilakukan secara online yang memanfaatkan salah satu media sosial. Pemasaran online pada era sekarang ini yaitu era 4.0 dimana berkembang secara cepat dengan memanfaatkan teknologi informasi. Kegiatan pelatihan berlokasi di Desa Matiti II, Kecamatan Dolok Sanggul, Kabupaten Humbang Hasundutan, dimana memiliki tujuan untuk memberdayakan masyarakat setempat pengrajin anyaman baion dalam mengoptimalkan penjualan produk anyaman baion, memperluas distribusi produk dengan memasarkan secara online. Metode yang digunakan yaitu Tahap persiapan dengan melakukan sosialisasi kepada pemerintah setempat, Pelaksanaan Program dan Evaluasi. Pelatihan ini diikuti sebanyak 10 pengrajin anyaman baion. Hasil dari pelatihan ini dapat mengoptimalkan potensi para pengrajin anyaman baion, juga dapat memotivasi masyarakat Desa Matiti II dalam membuka usaha melalui pemasaran online dengan produk unggulan yang dihasilkan pengrajin anyaman baion, sehingga kegiatan ini dapat ditindaklanjuti dengan menginisiasi kelompok usaha bersama. Kata kunci: pemasaran digital, branding, pengrajin baion 

Abstract: The pious children's festival as a medium for religious moderation education aims to understand and highlight the role of this festival as a means of character education for children, involving the development of interests and talents in the field of Islam. It is a medium for character building, strengthening religious identity, empowering local communities, promoting moral values, and instilling positive habits from an early age. This method is qualitative because it focuses on direct observation of the phenomena that occur during the festival activities. The data analysis techniques applied include three main stages, namely data reduction and conclusion drawing.  The pious children's festival shows that this festival plays an important role as a means of character education for children because it successfully develops children's interests and talents in the field of religion, increases their self-confidence, and fosters motivation to learn Islam. It also strengthens children's religious identity, empowers local communities, and promotes positive habits. The pious children's festival is not only a competition, but also a fun and effective learning medium for nurturing Islamic character and self-confidence from an early age. This short activity will be a direct learning experience that involves various aspects of holistic child development in Untemungkur Village, Kolang District, Central Tapanuli Regency.  Keywords: Educational Media, Religious Moderation, Anal Sholeh Festival Abstrak: Festival anak sholeh sebagai media edukasi moderasi bergama bertujuan untuk memahami dan menyalakan peran festival ini sebagai sarana pendidikan karakter anak yang melibatkan pengembangan minat dan bakat dalam bidang agama Islam. Media pembinaan karakter, penguatan identitas keagamaan, pemberdayaan komunitas lokas, promosi nilai moral, dan penanaman kebiasaan positif sejak dini. Pelaksanaan festival anak sholeh adalah metode deskriptif kualitatif. Teknik analisis data yang diterapkan meliputi tiga tahap utama yaitu reduksi data, dan penarikan kesimpulan.  Festival anak sholeh menunjukan bahwa festival ini berperan penting sebagai sarana pendidikan karakter bagi anak-anak, karena berhasil mengembangkan minat dan bakat anak dalam bidang agama, meningkatkan rasa percaya diri, serta menumbuhkan motivasi belajar agama Islam dan mampu memperkuat identitas keagamaan anak-anak, memberdayakan komunitas lokal, serta kebiasan positif. Kegiatan festival anak sholeh tidak hanya sebagai kompetensi ajang, tetapi juga sebagai media pembeajaran yang menyenangkan dan efektif untuk menumbuhkan karakter Islam dan rasa percaya disi sejak dini. Kegiatan yang berlangsung singkat akan menjadi pembelajaran langsung yang melibatkan berbagai aspek pengembangan anak secara holistik di Desa Untemungkur, Kecamatan Kolang, Kabupaten Tapanuli Tengah.Kata kunci: Media Edukasi, Moderasi Beragama, Festival Anal Sholeh

Abstract: Strategy of strengthening religious moderation through the implementation of the Festival Anak Sholeh. The festival, designed as an Islamic educational activity, aims to instill values of tolerance, respect, and togetherness among young learners and the wider community. It provides a platform for children to participate in Islamic competitions such as daily prayer recitation and short surah memorization, thereby combining religious education with character building.            Keywords: Religious moderation, Festival Anak Sholeh, strategy, Islamic education.  Abstrak: Penguatan moderasi beragama melalui pelaksanaan Festival Anak Sholeh. Festival ini, yang dirancang sebagai kegiatan pendidikan Islami, bertujuan untuk menanamkan nilai toleransi, saling menghargai, dan kebersamaan di kalangan anak-anak maupun masyarakat luas. Kegiatan ini menjadi wadah bagi anak-anak untuk mengikuti perlombaan Islami, seperti membaca doa-doa harian dan menghafal surah pendek, sehingga mampu mengintegrasikan pendidikan agama dengan pembentukan karakter. Kata Kunci: Moderasi beragama, Festival Anak Sholeh, strategi, pendidikan Islam. 

Abstract: Stunting remains a chronic nutritional problem that affects children’s physical growth, cognitive development, and overall quality of life in the future. This condition is commonly found among toddlers in rural areas due to limited nutritional knowledge and the lack of diverse nutritious foods that are easily accepted by children. A community service program in Bekiung Village was implemented under the theme “Application of Carrot Pudding Innovation to Prevent Stunting in Children” as a practical solution to address this issue. The methods involved socialization on stunting prevention, education on balanced nutrition, and demonstration of carrot pudding preparation, which is rich in beta-carotene, vitamins, minerals, and fiber. The main target was mothers with toddlers and young children, aiming to provide an alternative healthy snack that is simple, affordable, and appealing. The results revealed increased awareness among participants regarding the importance of adequate nutrition, as well as their ability to practice carrot pudding making as a supplementary food. This local food innovation has proven effective in enhancing children’s acceptance of vegetables through more attractive forms of preparation. Therefore, carrot pudding application can serve as a relevant, low-cost, and sustainable preventive strategy to support stunting reduction efforts in Bekiung Village.Keyword: Bekiung Village, Child Nutrition, Food Innovation, Carrot Pudding, Stunting Abstrak: Stunting masih menjadi permasalahan gizi kronis yang berdampak pada pertumbuhan fisik, perkembangan kognitif, dan kualitas hidup anak di masa depan. Kondisi ini banyak dijumpai pada balita di pedesaan akibat rendahnya pengetahuan gizi dan terbatasnya variasi makanan bergizi yang mudah diterima anak. Program pengabdian kepada masyarakat di Desa Bekiung dilaksanakan melalui kegiatan “Penerapan Inovasi Olahan Wortel dalam Bentuk Puding” sebagai solusi praktis untuk pencegahan stunting. Metode yang digunakan meliputi sosialisasi mengenai bahaya stunting, edukasi gizi seimbang, serta demonstrasi pembuatan puding wortel yang kaya beta-karoten, vitamin, mineral, dan serat. Sasaran utama kegiatan ini adalah ibu-ibu yang memiliki balita dan anak-anak, dengan tujuan memberikan alternatif camilan sehat yang mudah, cepat, dan ekonomis. Hasil kegiatan menunjukkan peningkatan pemahaman peserta mengenai pentingnya pemenuhan gizi serta kemampuan mempraktikkan pembuatan puding wortel sebagai makanan tambahan. Inovasi pangan lokal ini terbukti mampu meningkatkan daya terima anak terhadap sayuran melalui bentuk olahan yang lebih menarik. Dengan demikian, penerapan puding wortel dapat dijadikan strategi preventif yang relevan, murah, dan berkelanjutan untuk mendukung upaya pencegahan stunting pada anak di Desa Bekiung. Kata Kunci: Desa Bekiung, Gizi Anak, Inovasi Pangan, Puding Wortel, Stunting 

Abstract: The Safe and Child-Friendly School (SRA) program is a systematic effort to create a safe, inclusive, and violence-free educational environment. This community service activity aims to implement the SRA concept through the prevention of the three major educational sins: violence, bullying, and intolerance at SD Negeri 014640 Sei Kepayang. The implementation method used a participatory approach consisting of three main stages: socialization of the SRA concept, dissemination of knowledge about the three major educational sins, and evaluation of school community understanding. The activity involved lecturers from Universitas Asahan as trainers for teachers and KKN (community service) students as facilitators for pupils. Data were collected through observation and pre–post questionnaires involving 20 teachers and 60 students. The results showed a significant improvement in teachers’ and students’ understanding of the SRA concept, with an average increase of 30–35% in knowledge and awareness indicators. The program successfully fostered a more empathetic, tolerant, and positive school culture. This implementation serves as a best practice model of collaboration between higher education institutions and elementary schools in promoting safe, equitable, and child-centered education. Keywords: safe and child-friendly school; three major educational sins; violence; bullying; elementary education Abstrak: Program Sekolah Aman dan Ramah Anak (SRA) merupakan upaya sistematis untuk menciptakan lingkungan pendidikan yang aman, inklusif, dan bebas dari kekerasan. Kegiatan pengabdian ini bertujuan untuk mengimplementasikan konsep SRA melalui pencegahan tiga dosa besar pendidikan, yaitu kekerasan, perundungan (bullying), dan intoleransi di SD Negeri 014640 Sei Kepayang. Metode pelaksanaan menggunakan pendekatan partisipatif melalui tiga tahap utama: sosialisasi konsep SRA, pemberian pemahaman tentang tiga dosa besar pendidikan, dan evaluasi peningkatan pemahaman warga sekolah. Kegiatan melibatkan dosen Universitas Asahan sebagai pelatih bagi guru dan mahasiswa KKN sebagai fasilitator bagi siswa. Data diperoleh melalui observasi dan kuesioner pra–pasca kegiatan yang diikuti oleh 20 guru dan 60 siswa. Hasil menunjukkan adanya peningkatan signifikan dalam pemahaman guru dan siswa terhadap konsep SRA, dengan rata-rata peningkatan sebesar 30–35% pada aspek pengetahuan dan kesadaran. Program ini berhasil menumbuhkan budaya sekolah yang lebih empatik, toleran, dan berkarakter positif. Implementasi kegiatan ini juga menjadi contoh praktik baik (best practice) kolaborasi antara perguruan tinggi dan sekolah dasar dalam mewujudkan pendidikan yang aman dan berkeadilan bagi anak. Kata kunci: sekolah aman dan ramah anak; tiga dosa besar pendidikan; kekerasan; perundungan; pendidikan dasar 

Abstract: This study discusses the implementation of strategies to increase students' learning motivation at Madrasah Diniyah Takmiliyah Amaliyah (MDTA) Nurul Iman, Hariara Pohan Village, Harian District, Samosir Regency, North Sumatra Province. This study is a descriptive qualitative study, namely data collection using observation and interview methods. The research subjects were male and female students of MDTA Nurul Iman Hariara Pohan Samosir. The data sources came from madrasa teachers and students of the Collaborative Community Service Program (KKN) of UIN SU and UIN SGD Bandung in 2025 who carried out a one-month madrasa teaching work program. The results of this study are that increasing learning motivation can be done with various strategies. As carried out by UIN SU KKN students, namely by interactive learning methods, giving prizes as a form of appreciation, to holding August 17th competition events. Meanwhile, Ustadz Risky Richo as a teacher at the madrasa applies an approach through games, eating together, recreation, and the application of educational punishments. This research clarifies that in a Muslim minority environment, the application of creative strategies and creating togetherness in learning can increase the learning motivation of male and female students. Keywords: Learning motivation, MDTA Nurul Iman, teaching strategies, Muslim minority, KKN UIN SU and UIN SGD Bandung.     Abstrak: Penelitian ini membahas tentang penerapan strategi peningkatan motivasi belajar santri di Madrasah Diniyah Takmiliyah Amaliyah (MDTA) Nurul Iman, Desa Hariara Pohan, Kecamatan Harian, Kabupaten Samosir, Provinsi Sumatera Utara. Penelitian ini merupakan Penelitian kualitatif deskriptif, yaitu pengumpulan data dengan metode observasi dan wawancara. Subjek penelitian adalah santri dan santriwati MDTA Nurul Iman Hariara Pohan Samosir. Sumber data berasal dari guru madrasah dan mahasiswa Kuliah Kerja Nyata (KKN) Kolaborasi UIN SU dan UIN SGD Bandung tahun 2025 yang melaksanakan program kerja mengajar madrasah selama satu bulan. Hasil penelitian ini yaitu, peningkatan motivasi belajar dapat dilakukan dengan berbagai strategi. Seperti yang dilakukan oleh mahasiswa KKN UIN SU yaitu dengan metode pembelajaran yang interaktif, pemberian hadiah sebagai bentuk apresiasi, hingga menyelenggarakan event perlombaan 17 Agustus. Sementara Ustadz Risky Richo sebagai pengajar di madrasah menerapkan pendekatan melalui permainan, kegiatan makan bersama, rekreasi, hingga penerapan hukuman yang mendidik. Penelitian ini memperjelas bahwa di lingkungan minoritas muslim, penerapan strategi yang kreatif dan menciptakan kebersamaan dalam belajar dapat meningkatkan motivasi belajar santri dan santriwati.   Kata kunci: Motivasi belajar, MDTA Nurul Iman, strategi pengajaran, minoritas muslim, KKN UIN SU dan UIN SGD Bandung.

Abstract: High levels of stress among university students are a critical issue that can affect mental health, well-being, and academic performance. This study aims to develop a real-time student stress detection system using physiological data integrated with IoT technology and machine learning algorithms. The data used includes body temperature, blood oxygen saturation (SpOâ‚‚), heart rate, and blood pressure, acquired via embedded sensors and automatically transmitted to the cloud. The classification model was built using a combination of Random Forest and XGBoost, with enhanced accuracy through SMOTE-based data balancing and hyperparameter optimization using Optuna. The system was tested on a dataset of 3,420 records, classified into four stress levels: anxious, calm, tense, and relaxed. Evaluation results showed that the Random Forest model achieved the highest accuracy of 91%, followed by RF + XGBoost and RF + XGBoost + Optuna with accuracies of 90% each. The final model was deployed in a user interface using Streamlit, allowing real-time stress classification from IoT sensor input and manual input testing. The system proved to be effective and responsive in detecting stress objectively and can support digital-based mental health monitoring and counseling services for students. Keywords: Stress detection, IoT, Machine Learning, Random Forest, XGBoost Abstrak: Tingkat stres yang tinggi di kalangan mahasiswa merupakan permasalahan serius yang dapat memengaruhi kesehatan mental, kesejahteraan, dan performa akademik. Penelitian ini bertujuan untuk mengembangkan sistem deteksi tingkat stres mahasiswa secara real-time menggunakan data fisiologis berbasis teknologi IoT dan algoritma machine learning. Data yang digunakan meliputi suhu tubuh, kadar oksigen dalam darah (SpOâ‚‚), detak jantung, dan tekanan darah yang diperoleh melalui sensor terintegrasi dan dikirim ke cloud secara otomatis. Model klasifikasi yang dikembangkan memanfaatkan kombinasi algoritma Random Forest dan XGBoost, dengan peningkatan akurasi melalui teknik balancing data menggunakan SMOTE dan optimasi hyperparameter otomatis menggunakan Optuna. Sistem diuji menggunakan dataset berjumlah 3.420 data dengan distribusi empat kelas stres: cemas, tenang, tegang, dan rileks. Hasil evaluasi menunjukkan bahwa model Random Forest menghasilkan akurasi tertinggi sebesar 91%, disusul oleh RF + XGBoost dan RF + XGBoost + Optuna dengan akurasi masing-masing sebesar 90%. Model akhir kemudian diintegrasikan ke dalam antarmuka pengguna berbasis Streamlit, yang memungkinkan klasifikasi stres secara real-time dari data sensor IoT dan juga melalui input manual. Sistem ini terbukti efektif dan responsif dalam mendeteksi stres secara objektif dan dapat digunakan untuk mendukung layanan konseling atau pemantauan kesehatan mental mahasiswa secara digital. Kata kunci: Deteksi stres, IoT, Machine Learning, Random Forest, XGBoost

Abstract: Purpose:The existence of the Sei Mangkei Special Economic Zone (SEZ) actually has legitimacy in the community, but it still has an impact on environmental pollution, so a comprehensive improvement in environmental management is needed. The solution to this pollution can be realized by budgeting costs for environmental management or green accounting. Now, investors have consciously begun to add environmental aspects in determining investment instruments, so that Good Corporate Governance (GCG) is needed in its management. The implementation of GCG will have a positive impact on companies to encourage corporate concern for the surrounding environment. Method:The method used in this study is quantitative analysis, namely determining the influence of Green Accounting (Environmental Performance/X1 and Environmental Costs/X2) on Financial Performance (ROA and ROE/Y) and GCG (Z) moderating Green Accounting and Financial Performance. Findings:The study was conducted in companies already operating in the Sei Mangkei Special Economic Zone (SEZ) that have participated in the Company Performance Assessment Program (PROPER) issued by the Ministry of Environment and Forestry and include environmental costs. The data used are Financial Reports, Annual Reports, Sustainability Reports, and Company PROPER rating data. Partial Least Square (PLS)-SEM is the data analysis used with the help of SmartPLS software version 3.0. The results of this study are that Green accounting has a positive effect on financial performance, and this effect is strengthened by the implementation of GCG. Novelty: lies in its focus on companies operating in the Sei Mangkei Special Economic Zone (SEZ), a strategic industrial area in Indonesia that faces serious environmental challenges. Unlike previous research, green accounting is measured comprehensively through both environmental performance and environmental costs. Moreover, this study uniquely examines the moderating role of Good Corporate Governance (GCG), showing that governance practices strengthen the positive effect of green accounting on financial performance.  Keywords: Accounting, Environment, Performance, Finance, GCG

Abstract: The research uses qualitative and quantitative analysis approaches. The focus of the research is to develop a decision support system (DSS) that uses six main criteria: academic service quality, administrative service quality, availability of facilities and infrastructure, time management efficiency, student satisfaction, and waste reduction. Data were collected through observation, interviews and questionnaires distributed to 67 private universities in the LLDIKTI Region I North Sumatra as research samples. The collected data were processed according to the steps of the AHP-TOPSIS model. The results of this study are Academic services in first place with a weight of 0.78, Administrative services in second place with a weight of 0.72, Library & IT in third place with a weight of 0.65, Campus facilities in fourth place with a weight of 0.58, and Financial & payment services in fifth place with a weight of 0.49.Keywords: Lean Servive; Measurement; Management; Academic; Service Quality

Abstract : This community mentoring was carried out in Bungin Tambun Village, Padang Guci Hulu District. This community service aims to help furniture entrepreneurs develop their businesses by utilizing the assets owned by the environment, and also help entrepreneurs in developing markets through social media. The author conducted community service using the Asset Based Community Development (ABCD) method. From the results of community service in the form of socialization and mentoring to furniture entrepreneurs in Bungin Tambun Village, it succeeded in helping furniture entrepreneurs in developing their businesses by developing products, utilizing raw materials optimally, and being able to utilize social media in expanding consumers. Keywords: asset based community development (ABCD) method, mentoring, business development Abstrak: Pendampingan masyarakat ini dilakukan di Desa Bungin Tambun Kecamatan Padang Guci Hulu. Pengabdian masyarakat ini  bertujuan untuk membantu wirausaha muebel dalam mengembangkan usahanya dengan memanfaatkan aset yang dimiliki lingkungan tersebut, dan juga membantu wirausaha dalam mengembangkan pasar melalui media sosial. Penulis melakukan  pengabdian masyarakat dengan menggunakan metode Asset Based Community Development (ABCD). Dari hasil pengabdian masyarakat yang berbentuk sosialisasi dan pendampingan kepada wirausaha mebel di Desa Bungin Tambun berhasil membantu para wirausaha mebel dalam mengembangkan usahanya dengan mengembangkan produk, memanfaatkan bahan baku sebaik-baiknya, Serta dapat memanfaatkan media sosial dalam perluasan konsumen. Kata Kunci : metode asset based community development (ABCD), pendampingan, mengembangkan usaha

Abstract: The conventional hamlet head election system in Simpang Tiga Village, Langkat, is often inefficient, time-consuming, and prone to errors, leading to decreased public participation and trust. This Community Partnership Program (PKM) aimed to design and build a website-based e-voting system featuring interactive multimedia to increase participation, transparency, and efficiency, while also empowering the local youth organization (Karang Taruna) as local digital agents. The method used was participatory action research, actively involving the partner through four stages: planning, acting, observing & evaluating, and reflecting. The implementation results showed significant success: voter participation drastically increased from 55% to 88%, public trust in the election process rose from 50% to 87%, and the election process duration was successfully reduced from 2-3 days to just 5 hours. Furthermore, the Karang Taruna partner demonstrated a technical mastery level of 87.5%.  Keyword: e-voting; community empowerment; action research; interactive multimedia; smart village. Abstrak: Sistem pemilihan kepala dusun konvensional di Desa Simpang Tiga, Langkat, cenderung tidak efisien, memakan waktu, dan rentan terhadap kesalahan yang menyebabkan partisipasi serta kepercayaan publik menurun. Program Kemitraan Masyarakat (PKM) ini bertujuan untuk merancang dan membangun sistem e-voting berbasis website dengan multimedia interaktif guna meningkatkan partisipasi, transparansi, dan efisiensi pemilihan, sekaligus memberdayakan Karang Taruna sebagai agen digital lokal. Metode yang digunakan adalah penelitian tindakan partisipatif yang melibatkan mitra secara aktif dalam empat tahapan: perencanaan, tindakan, observasi & evaluasi, dan refleksi. Hasil implementasi menunjukkan keberhasilan signifikan: partisipasi pemilih meningkat drastis dari 55% menjadi 88%, kepercayaan publik terhadap proses pemilihan naik dari 50% menjadi 87%, dan durasi proses pemilihan berhasil dipersingkat dari 2-3 hari menjadi hanya 5 jam. Selain itu, mitra Karang Taruna menunjukkan tingkat penguasaan teknis sistem sebesar 87,5%. 

 Abstract: Kuta Mbelin Village in STM Hulu District, Deli Serdang Regency, utilizes digital technology to accelerate sustainable development through its official village website, kutambelin.com. This website plays a crucial role in promoting the village's potential, particularly in the agriculture and nature tourism sectors, which support the achievement of SDG 8 (Decent Work and Economic Growth). Furthermore, kutambelin.com highlights sustainable environmental management programs relevant to SDG 12 (Responsible Consumption and Production), and supports digital infrastructure innovation related to SDG 9 (Innovation, Infrastructure, and Industrialization). Keywords: Kuta Mbelin Village, digital innovation, sustainable development, SDGs, village website, local promotion, agriculture, tourism. Abstrak: Desa Kuta Mbelin di Kecamatan STM Hulu, Kabupaten Deli Serdang, memanfaatkan teknologi digital untuk mempercepat pembangunan berkelanjutan melalui situs web resmi desa, kutambelin.com. Website ini memainkan peran penting dalam mempromosikan potensi desa, khususnya di sektor pertanian dan pariwisata alam, yang mendukung pencapaian SDG 8 (Pekerjaan Layak dan Pertumbuhan Ekonomi). Selain itu, kutambelin.com menyoroti program pengelolaan lingkungan yang berkelanjutan, relevan dengan SDG 12 (Konsumsi dan Produksi yang Bertanggung Jawab), serta mendukung inovasi infrastruktur digital yang terkait dengan SDG 9 (Inovasi, Infrastruktur, dan Industrialisasi). Kata Kunci : Desa Kuta Mbelin, inovasi digital, pembangunan berkelanjutan, SDGs, website desa, promosi lokal, pertanian, pariwisata.

Abstract: The development of information technology in education is changing the way students construct and access knowledge, but differences in academic ability, motivation, discipline, and digital literacy often lead to learning disparities. This study grouped student characteristics using K Means Clustering and reviewed them from the perspective of computer science philosophy: ontology, epistemology, axiology, logic, and induction. The data from 120 students included academic scores, learning motivation, discipline, and digital literacy. After normalization, the number of clusters was determined using the Elbow and Silhouette methods, and the quality of the clusters was evaluated using the Davies–Bouldin Index. The findings indicate an optimal number of three clusters, with a Silhouette value of 0.466 and a DBI of 0.733, indicating fairly good and stable clustering. The three clusters describe: 1) highly motivated students with high digital literacy; 2) disciplined students with good academic performance but moderate digital skills; 3) low-motivated students with low digital literacy who require a personalized and empathetic learning approach. Ontologically, data is not just numbers, but the manifestation of students' digital existence in the modern learning space. Epistemologically, knowledge is formed inductively from students' interactions with technology and data. Axiologically, the clustering results support fairness in digital learning with an approach tailored to student characteristics. The dimensions of logic and induction show the clustering process as a scientific pattern of thinking from observation to meaningful rational generalization. The findings support a balance between algorithmic rationality and human values in digital education. Keyword: K-Means Clustering; Philosophy of Computer Science; Ontology, Epistemology; Axiology; Student Characteristics; Digital Learning. Abstrak: Perkembangan teknologi informasi di pendidikan mengubah cara siswa membangun dan mengakses pengetahuan, tetapi perbedaan kemampuan akademik, motivasi, kedisiplinan, dan literasi digital sering menimbulkan ketimpangan pembelajaran. Penelitian ini mengelompokkan karakteristik siswa dengan K Means Clustering dan meninjaunya melalui perspektif filsafat sains komputer: ontologi, epistemologi, aksiologi, logika, dan induksi. Data 120 siswa meliputi nilai akademik, motivasi belajar, kedisiplinan, dan literasi digital. Setelah normalisasi, jumlah klaster ditentukan lewat metode Elbow dan Silhouette, lalu kualitas klaster dievaluasi dengan Davies–Bouldin Index. Temuan menunjukkan jumlah klaster optimal tiga, dengan nilai Silhouette 0,466 dan DBI 0,733, mengindikasikan pengelompokan yang cukup baik dan stabil. Tiga klaster menggambarkan: 1) siswa bermotivasi dan berliterasi digital tinggi; 2) siswa disiplin dan berprestasi akademik baik, namun kemampuan digital sedang; 3) siswa bermotivasi dan literasi digital rendah yang memerlukan pendekatan pembelajaran personal dan empatik. Secara ontologis, data tidak sekadar angka, melainkan wujud eksistensi digital siswa dalam ruang belajar modern. Epistemologis, pengetahuan terbentuk secara induktif dari interaksi siswa dengan teknologi dan data. Aksiologis, hasil klasterisasi mendukung keadilan pembelajaran digital dengan pendekatan sesuai karakteristik siswa. Dimensi logika dan induksi menunjukkan proses klasterisasi sebagai pola berpikir ilmiah dari observasi menuju generalisasi rasional bermakna. Temuan mendukung keseimbangan antara rasionalitas algoritmik dan nilai kemanusiaan dalam pendidikan digital. Kata kunci: K-Means Clustering; Filsafat Sains Komputer; Ontologi, Epistemologi; Aksiologi; Karakteristik Siswa; Pembelajaran Digital.

Abstract: This study aims to understand how humans perceive their existence amid the dominance of information technology in the digital era. The research employed a descriptive qualitative approach using in-depth interviews and observations with five informants, including a philosophy lecturer, IT practitioner, digital literacy activist, philosophy student, and social psychologist. The findings reveal that information technology has created a new form of existence, where human presence is defined not only physically but also digitally. The dominance of technology reshapes thinking patterns, social behavior, and human values, leading to a modern crisis of humanity. Nevertheless, humans retain reflective capacity to redefine their relationship with technology. Critical awareness, digital ethics, and balance between the real and virtual worlds are essential to preserve existential values so that technology remains a tool rather than the ruler of human life. Keyword: philosophy of technology; human existence; information technology; digital era; humanity. Abstrak: Penelitian ini bertujuan untuk memahami bagaimana manusia memaknai eksistensinya di tengah dominasi teknologi informasi dalam era digital. Metode yang digunakan adalah pendekatan kualitatif deskriptif dengan teknik wawancara mendalam dan observasi terhadap lima narasumber yang terdiri atas dosen filsafat, praktisi teknologi informasi, aktivis literasi digital, mahasiswa filsafat, dan psikolog sosial. Hasil penelitian menunjukkan bahwa teknologi informasi telah menciptakan bentuk eksistensi baru, di mana kehadiran manusia tidak hanya diukur secara fisik, tetapi juga melalui identitas digital. Dominasi teknologi menyebabkan perubahan pola berpikir, perilaku sosial, dan nilai kemanusiaan, sehingga muncul krisis humanitas modern. Namun demikian, manusia tetap memiliki kemampuan reflektif untuk menata ulang hubungan antara dirinya dan teknologi. Kesadaran kritis, etika digital, serta keseimbangan antara dunia nyata dan dunia maya menjadi kunci dalam menjaga nilai-nilai eksistensial agar teknologi tetap berperan sebagai alat, bukan pengendali kehidupan manusia. Kata Kunci: filsafat teknologi; eksistensi manusia; teknologi informasi; era digital; humanitas

Abstract: This study aims to analyze the impact of river pollution on the performance of freshwater aquaculture using five major rivers in Padang City: Batang Arau, Batang Kuranji, Batang Air Dingin, Batang Kandis, and Batang Anai. A quantitative approach was applied through field surveys and laboratory analyses at three stations of each river to measure physical, chemical, and biological water parameters, as well as aquaculture performance indicators including survival rate, specific growth rate, feed conversion ratio, and harvest biomass. The results show that most water quality parameters exceeded the Class II standards of Government Regulation No. 22/2021, particularly turbidity, TSS, ammonia, BOD, COD, and total coliform. Regression analysis indicates that chemical parameters have the strongest influence on aquaculture performance, followed by physical parameters, while biological parameters are near-significant, and anthropogenic pollution exerts a significant negative effect. Batang Air Dingin showed the best water quality and aquaculture performance, whereas Batang Kandis exhibited the highest pollution level and lowest production outcomes. The study concludes that river pollution significantly reduces freshwater aquaculture productivity and highlights the need for sustainable water quality management. Keywords: Aquaculture; Performance; Pollution; River; Water Quality. Abstrak: Penelitian ini bertujuan menganalisis pengaruh pencemaran air sungai terhadap keberhasilan budidaya ikan air tawar pada lima sungai utama di Kota Padang, yaitu Batang Arau, Batang Kuranji, Batang Air Dingin, Batang Kandis, dan Batang Anai. Metode penelitian menggunakan pendekatan kuantitatif melalui survei lapangan dan analisis laboratorium pada tiga stasiun setiap sungai, meliputi parameter fisika, kimia, dan biologi, serta indikator performa budidaya yang terdiri dari survival rate, laju pertumbuhan harian, feed conversion ratio, dan biomassa panen. Hasil penelitian menunjukkan bahwa sebagian besar parameter kualitas air telah melampaui baku mutu PP 22/2021 Kelas II, terutama kekeruhan, TSS, amonia, BOD, COD, dan total coliform. Analisis regresi mengindikasikan bahwa parameter kimia merupakan faktor paling dominan memengaruhi keberhasilan budidaya, diikuti parameter fisika, sementara parameter biologi mendekati signifikan, dan pencemaran antropogenik terbukti berpengaruh negatif terhadap performa budidaya. Sungai Batang Air Dingin memiliki kualitas air terbaik dan hasil budidaya tertinggi, sedangkan Batang Kandis menunjukkan tingkat pencemaran tertinggi dan performa budidaya terendah. Penelitian ini menyimpulkan bahwa pencemaran sungai berperan nyata dalam menurunkan produktivitas budidaya ikan dan perlu dilakukan pengelolaan kualitas air secara berkelanjutan. Kata Kunci: Budidaya Ikan; Kualitas Air; Pencemaran; Performa Budidaya; Sungai.

Abstract: The rapid development of digital technology has brought significant transformation to the philosophy of automotive education, particularly in its traditional learning and teaching approaches that previously relied on manual skills. This study aims to analyze the shift in automotive education from the perspective of multivariate educational philosophy, which integrates technical competencies, digital literacy, problem-solving abilities, and an understanding of electronic vehicle systems. Using a qualitative approach, data were collected through in-depth interviews and observations involving automotive teachers, workshop instructors, program coordinators, industry technicians, and students. The findings reveal that digital tools—such as vehicle scanners, simulation software, animated videos, and e-learning modules—not only enhance learning methods but also shift the learning paradigm toward more analytical and data-driven processes. The role of teachers has also evolved significantly, from mere transmitters of information to facilitators, mentors, and digital analysts. The integration of industry technology into classroom and workshop learning increases students’ job readiness and reduces the skills gap between vocational schools and professional workshops. Therefore, automotive education in the digital era requires a philosophical reconstruction to align with multivariate competence demands, curriculum relevance, and the technological needs of the modern automotive industry. Keyword: educational philosoph; automotive education; digital era; multivariate learning; industrial technology integration Abstrak: Perkembangan teknologi digital telah membawa perubahan mendasar terhadap filsafat pendidikan otomotif, terutama dalam cara belajar dan mengajar yang sebelumnya berpusat pada keterampilan manual. Penelitian ini bertujuan menganalisis transformasi konsep pendidikan otomotif dalam perspektif filsafat pendidikan multivariat, yang menekankan keterpaduan antara kompetensi teknis, literasi digital, pemecahan masalah, serta pemahaman sistem elektronik kendaraan modern. Menggunakan pendekatan kualitatif, data diperoleh melalui wawancara mendalam dan observasi pada guru otomotif, instruktur bengkel, kepala program keahlian, teknisi industri, serta siswa. Hasil penelitian menunjukkan bahwa teknologi digital, seperti scanner kendaraan, software simulasi, video animasi, dan modul e-learning, tidak hanya memodifikasi metode pembelajaran, tetapi juga menggeser paradigma belajar menuju model yang lebih analitis dan berbasis data. Peran guru turut mengalami perubahan signifikan, dari penyampai informasi menjadi fasilitator, mentor, dan analis digital. Integrasi teknologi industri dalam pembelajaran terbukti meningkatkan kesiapan kerja siswa dan mengurangi kesenjangan keterampilan antara sekolah dan bengkel modern. Dengan demikian, pendidikan otomotif dalam era digital memerlukan rekonstruksi filosofis agar mampu menjawab tuntutan kompetensi multivariat, relevansi kurikulum, serta kebutuhan industri otomotif berbasis teknologi. Kata kunci: filsafat pendidikan; pendidikan otomotif; era digital; pembelajaran multivariat; teknologi industri

Abstrak: The development of educational technology requires schools to carry out digital transformation to support hybrid learning that integrates face-to-face and online learning. This research aims to analyze the digital transformation management process in schools through a descriptive qualitative approach. The research focus includes digital planning, implementation of technology infrastructure, developing teacher competencies, as well as school leadership strategies in managing change. Data was obtained through literature study, document observation, and interviews from previous relevant research. The study results show that effective digital transformation requires digital strategy planning, infrastructure readiness, digital literacy of educators, adaptive school culture, and visionary leadership. Digital transformation is not just the provision of devices, but also a change in school management paradigm. This research provides implications for policy makers and school leaders in managing digital transformation sustainably in the hybrid learning era. Keywords: digital transformation, education management, hybrid learning, digital leadership, educational technology. Abstract : Perkembangan teknologi pendidikan menuntut sekolah melakukan transformasi digital untuk menunjang pembelajaran hybrid yang mengintegrasikan tatap muka dan pembelajaran daring. Penelitian ini bertujuan menganalisis proses manajemen transformasi digital di sekolah melalui pendekatan kualitatif deskriptif. Fokus penelitian meliputi perencanaan digital, implementasi infrastruktur teknologi, pengembangan kompetensi guru, serta strategi kepemimpinan sekolah dalam mengelola perubahan. Data diperoleh melalui studi pustaka, observasi dokumen, dan wawancara dari penelitian-penelitian relevan sebelumnya. Hasil kajian menunjukkan bahwa transformasi digital yang efektif memerlukan perencanaan strategi digital, kesiapan infrastruktur, literasi digital pendidik, budaya sekolah adaptif, serta kepemimpinan visioner. Transformasi digital bukan hanya penyediaan perangkat, melainkan perubahan paradigma manajemen sekolah. Penelitian ini memberi implikasi bagi pengambil kebijakan dan pimpinan sekolah dalam mengelola transformasi digital secara berkelanjutan pada era pembelajaran hybrid. Kata kunci: transformasi digital, manajemen pendidikan, pembelajaran hybrid, kepemimpinan digital, teknologi pendidikan.