rpose: This study aims to develop and evaluate an adaptive e-learning model tailored to the diverse learning styles of students, particularly within the context of distance learning at STIE Krakatau. The objective is to overcome the limitations of conventional e-learning systems that deliver uniform content to all users, regardless of their individual learning needs. Methodology: The study employed a development-based approach using an engineering model consisting of analysis, design, implementation, and evaluation phases. The adaptive e-learning system was created using multimedia authoring tools and tested in a seminar and training session lasting three hours. Results/Findings: The results demonstrated that the adaptive e-learning system effectively tailored instructional materials to the students' preferred learning styles (visual, auditory, and kinesthetic). The system successfully identified students’ learning preferences through a questionnaire and adjusted content presentation accordingly. Ongoing evaluations confirmed that the system functioned as intended and aligned with the designed functionalities. Conclusions: The implementation of an adaptive e-learning model significantly enhances the personalization and relevance of instructional materials, leading to better engagement and potentially improved learning outcomes in distance education. The seminar and training program proved effective in introducing and applying this adaptive model in a higher education setting. Limitations: The study was limited to formative evaluations and alpha testing. Further testing, including beta testing and broader implementation, is needed to determine user acceptance and the system's effectiveness in real classroom settings. Additionally, the current version relies on self-reported learning styles which may affect the accuracy of adaptation. Contributions: This research contributes to the advancement of personalized e-learning technologies by proposing a dual-level adaptation model incorporating both adaptivity (system-driven) and adaptability (user-driven).

Purpose:  To address the issue of high lime content in groundwater in Laren Village, making it unsuitable for consumption, BUMDes Jaya Abadi implemented several innovations to improve clean water access. Research Methodology: This qualitative case study uses a phenomenological approach, exploring innovations through in-depth interviews, observations, and document analysis. Key informants included BUMDes managers, local residents, and government officials. Results: The innovations increased clean water production from 10 m³ to 30 m³ per day and raised village revenue by 20 million rupiah annually. The adoption of solar-powered pumps and nanotechnology-based filtration reduced environmental impact by minimizing reliance on fossil fuels and harmful chemicals. Conclusions: The study highlights the importance of technological and managerial innovations in rural water management and provides a replicable model for other villages. Limitations: The study is limited by its focus on a single village and the short timeframe for assessing long-term impacts. Contribution: This study contributes to the broader discourse on sustainable rural development and the role of local enterprises in addressing water scarcity.

Purpose: This community service activity aims to enhance students' understanding and awareness of taxation, specifically Personal Income Tax (PPh Articles 21 and 26). Methodology/approach: The activity was conducted at SMKN 2 Balikpapan, specifically targeting students in class XI AKL 1 on November 15, 2024. The methods used include interactive counselling, tax calculation simulations, group discussions, interactive training using the Quizizz application, and a satisfaction survey using Google Forms to evaluate the effectiveness of the program. Results/findings: The survey results indicated a high level of student satisfaction, with 76.7% of students being very satisfied with the materials and methods used. Students also demonstrated increased interest in taxation topics, although a few students still faced difficulties in understanding the technical aspects of tax calculations. Conclusion: This tax education activity was effective in increasing students' awareness and interest in taxation obligations. The interactive approach successfully improved student participation, although further simplification of the materials was required to ensure optimal understanding among all students. Limitations: The activity was limited to a single class at SMKN 2 Balikpapan, thus reducing its generalizability. Some students also had difficulty with tax calculations, suggesting a need for simplified materials. Contribution: This activity enhances tax literacy in vocational high schools by providing educators and policymakers with tools to improve student understanding and promote early tax compliance.