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This Community Service Program aims to improve English proficiency and character education in early childhood at Permata Kasih Pematangsiantar Early Childhood Education Center. Through seminars involving parents, teachers, and students, we discussed the importance of English education as a tool to improve children's cognitive abilities and character values that support their social and emotional development. Interactive activities, such as fruit and vegetable sticker competitions and fruit satay making, were designed to introduce new vocabulary in English in the context of healthy living. The questionnaire results showed that 100% of respondents agreed that English teaching can improve children's understanding of character and healthy habits. The enthusiasm of the children and parents during the activities showed that learning can be done in a fun way. This program not only succeeded in improving English language skills and character, but also strengthened family relationships. We recommend implementing a sustainable program with more interactive activities and involving more parties in understanding the importance of healthy lifestyles as part of learning.

Quantum Mechanics-based digital mathematical technology offers great potential in solving complex mathematical problems, including in the solution of linear programming. Linear programming, which is commonly used in various fields such as economics and computer science, requires efficient methods to find optimal solutions. Digital technology that integrates quantum mechanics (Quantum Mechanics -QM) can offer higher speed and efficiency in solving problems compared to conventional methods. This study explores the application of basic quantum mechanics principles in solving linear programming, with a focus on the utilization of quantum algorithms. The findings show that the use of quantum computing in linear programming can provide results that are significantly faster and more efficient compared to conventional methods.

This paper describes one way that teachers as educators can face the challenges of the industrial revolution 4.0, namely by instilling and preparing creative and character-based leaders. Education as character building can beimplemented using Ki Hajar Dewantara's leadership concepts, namely Ing Ngarsa Sung Tuladha, Ing Madya Mangun Karsa, and Tut Wuri Handayani. The concept of leadership was first adopted as a cooperative learning model which emphasized exemplariness in group learning. The group leader is called tuladha and is the facilitator of the group. Tuladha utilizes the Internet of Things. Before the teaching and learning process in class, information, concepts or ideas, and examples are posted by the teacher to the tuladha. This study is an experimental study with the sample used meeting the prerequisites of the statistical test used. The results showed that students' mathematical problem solving abilities increased significantly using the Ing Ngarsa Sung Tuladha cooperative learning model over the usual method. The category of improving students' mathematical problem solving abilities that obtain the Ing Ngarsa Sung Tuladha cooperative learning model is in the high category. Keywords: cooperative learning, IngNgarsa Sung Tuladha, problem solving

This study aims to see how the influence of professional auditors on the quality of auditors. Reports that can be trusted with good audit quality reduce fears of manipulation in the financial statements presented a company and can increase public confidence in the reliability of reports financial statements that have been audited by a public accountant. Findings in research that the professionalism of the auditor agrees to be implemented. This can be seen from the acquisition % auditor professionalism score of 72.40%. Furthermore, the findings about quality audit that the overall quality of the audit agrees to be carried out. Then that quality can build the credibility of information and quality of financial reporting information can help users to get useful information., this can be seen from the acquisition of % audit quality score of 75.11%. To see professional influence auditor on auditor quality is calculated using the SPSS program, with a value correlation coefficient of 0.538, this means that there is a relationship between auditor professionalism on audit quality. Correlation coefficient of 0.538 are in the medium category (0.40 - 0.5999). Next, the sig. = 0.02 less than 0.05 this shows that there is a significant relationship between auditor professionalism on audit quality. From the correlation table it is found that the value of p. value of 0.000 is below 0.05 this shows that even though the correlation coefficient is 0.538 gives a moderate effect but based on statistical tests that there is a significant effect significant of the auditor's professionalism variable on audit quality Keywords : Professional Auditor, Quality Auditor

Early detection of sustainability risks has become increasingly critical for non-profit organizations and public institutions, which must maintain accountability, transparency, and long-term resilience amid growing environmental, social, and governance (ESG) challenges. This study investigates the role of machine learning in supporting early warning systems for sustainability risk identification within these organizations. Using supervised and unsupervised learning techniques, the research analyzes key indicators related to operational performance, financial stability, stakeholder engagement, and environmental impact. The study develops a predictive risk model and evaluates its accuracy, interpretability, and applicability within the context of public and non-profit governance. Results show that machine learning improves the timeliness and precision of risk detection, enabling organizations to anticipate vulnerabilities, enhance decision-making processes, and strengthen sustainability strategies. This research contributes to the literature by presenting an analytical framework that integrates machine learning with sustainability risk management, offering practical implications for policymakers, organizational leaders, and practitioners seeking to enhance institutional resilience and long-term sustainability.

Discipline, Innovation, and Work Environment were examined in this study to see how they affected employee performance at the Simalungun District Forest Service. The study's participants and sample were Dinas Kehutanan Kabupaten Simalungun's State Civil Servant (ASN) employees, and questionnaires were distributed to up to 106 of them using quantitative methods and data collection procedures. Work environment, discipline, and innovation are the dependent and independent factors, respectively (Employee Performance). The Classical Assumption Test (Normality Test, Multicollinearity Test, Heteroscedasticity Test) and Hypothesis Testing are both used to assess testing instruments' validity and reliability (Coefficient of Determination R2, F test, t-test). Fcount>Ftable (2.533> 2.30), according to this study, indicates that the independent variable (X) has an impact on the dependent variable (Y). The discipline variable (X1) has only a little effect on employee performance when the tcount ttable is (1.5081.983). (Y). A partial absence of influence on employee performance (Y) is found for the innovation variable (X2) when the value is set to tcountttable (-0.9541.983). Work environment (X3) has just a limited impact on employee performance (Y) when using tcountttable (- 1.8631.983). Keywords: Discipline; innovation; the workplace; employee performance; analysis tools; and hypotheses

The primary objective of this research is to measure the information asymmetry before, during, and after earnings announcements and how it relates to the drift in post-earnings announcements over an extended period. The study uses the bid-ask spread as an information asymmetry proxy and employs a market model to assess daily data on Indonesia’s equity market before, during, and after the earnings announcement. Data were analyzed using the t test and least squares regression. The study provides empirical evidence showing that the bid-ask spread increases significantly before the earnings announcement, indicating information uncertainties between sellers and buyers. The findings show that the market reacts to accounting information indicated by a significantly reduced bid-ask spread soon after the market digests the information, following the concept of semi-strong market efficiency. The study shows a cumulative abnormal return and bid-ask spread strongly correlated a few days following earnings. However, the analysis found no long-term association between bid-ask spread and post-earnings announcement drift. The study found that stock market sellers and buyers use accounting data to set prices and that earnings releases reduce the bid-ask difference. The study suggests that the market regulator supports timely disclosure of this information.

The article is related to the student representation at junior high school to explain the relation and difficulty in understanding the concept of math.  The result on the field indicated that can often do the math exercise but they don’t understand about that. When the students were asked to give explanation  of their answer, the students felt anxious in giving the answers. Looking at the problem, there must be awareness of the teacher with the real activities in a habitual  situation to fix the students difficulties to understand the concept of math. However, teachers have to prepare the proper action to deal with problem one real action  in the habitual situation to solve the problem is classroom action research. Multi representation strategy (SMR) is an alternative of classroom action research. By doing SMR, students can build their confidence through the types of chosen representation.   Students felt appreciated, and understood, because the teachers appreciated their ideas, although they are simple (informal) but they can be taken into formal. So, the students don’t lose their confidence in giving their ideas. This is issue that must be considered by the stakeholders and teachers.

This study aims to see how the influence of professional auditors on the quality of auditors. Reports that can be trusted with good audit quality reduce fears of manipulation in the financial statements presented a company and can increase public confidence in the reliability of reports financial statements that have been audited by a public accountant. Findings in research that the professionalism of the auditor agrees to be implemented. This can be seen from the acquisition % auditor professionalism score of 72.40%. Furthermore, the findings about quality audit that the overall quality of the audit agrees to be carried out. Then that quality can build the credibility of information and quality of financial reporting information can help users to get useful information., this can be seen from the acquisition of % audit quality score of 75.11%. To see professional influence auditor on auditor quality is calculated using the SPSS program, with a value correlation coefficient of 0.538, this means that there is a relationship between auditor professionalism on audit quality. Correlation coefficient of 0.538 are in the medium category (0.40 - 0.5999). Next, the sig. = 0.02 less than 0.05 this shows that there is a significant relationship between auditor professionalism on audit quality. From the correlation table it is found that the value of p. value of 0.000 is below 0.05 this shows that even though the correlation coefficient is 0.538 gives a moderate effect but based on statistical tests that there is a significant effect significant of the auditor's professionalism variable on audit quality Keywords : Professional Auditor, Quality Auditor

The use of Artificial Intelligence (AI) and Big Data has become a major catalyst for innovation in various sectors. This literature review aims to identify the latest development trends in the integration of these two technologies, explore their implications for the industrial and social landscape, and analyze the accompanying ethical and technical challenges. The method used is a systematic narrative review, reviewing scientific articles published between 2020 and 2025. This comprehensive literature review analyzes the latest trends and challenges in the integration of Artificial Intelligence (AI) and Big Data. This research confirms that the convergence of these two technologies is a transformative force driving innovation. Key findings demonstrate a technical trend toward efficiency- and privacy-focused architectures, with Edge Computing and Federated Learning becoming crucial for real-time Big Data processing and data regulatory compliance. However, this progress is offset by serious ethical and security challenges. Key issues identified include algorithmic bias exacerbated by Big Data, black-box problems in AI models, and vulnerability to Adversarial Attacks. The review concludes that realizing the full potential of AI and Big Data depends on strong governance and clear ethics. Therefore, future research is recommended to focus on developing practical Explainable AI (XAI) methodologies and cyberdefense mechanisms to ensure responsible and secure technology implementation.  Keywords: Artificial Intelligence, Big Data, Edge Computing, Federated Learning, Algorithmic Bias, AI Ethics.

The purpose of this study is to analyse the effects of company size, auditor’s quality, profitability and liquidity on going concern opinion of the service companies listed on Indonesia Stock Exchange in the period of 2016 to 2018.This study is a quantitative research with causal comparative method and used secondary data. The population in this study covers all sectors of the service companies listed on Indonesia Stock Exchange which amounted 417 companies. There are 33 (thirty three) companies used as samples in this study, with the purposive sampling as the sampling technique and logistic regression for the data analysis. The results of this study indicates that auditor’s quality and liquidity have negative effect and significant on acceptance of going concern opinion with the significance level are 0,014 and 0,010. Meanwhile, company size has positive effect but not significant and profitability has negative effect but not significant to the acceptance of going concern opinion with the significance level are 0,555 and 0,431. And simultaneously independent variables such as company size, auditor’s quality, profitability, and liquidity are all having significant affect on dependent variable which is going concern opinion with the significance level of 88% with the rest of 12% affected by other variables apart from the research. Keywords : opinion going concern, logistic regression analysis, company size, auditor’s quality, profitability, liquidity.

This proposal was formed to provide an understanding of the government's role in dealing with COVID - 19 and assist SME actors in utilizing existing resources to improve the economy both for themselves and for the country of Indonesia. The government pays special attention to SMEs because the role of SMEs is effective in increasing the pace of the Indonesian economy, so it is hoped that SMEs can adapt to Era Society 5.0 and be able to utilize technology in developing their businesses. The implication in this community service is that SMEs are a ble to play a role in maintaining and improving the country's economy and also the role of the government to maintain the existence of SMEs during COVID19. Keywords: SMEs, economy, COVID19, government