Media pembelajaran adalah sarana pendidikan sebagai pembawa informasi dan merangsang peserta didik untuk mempertinggi efektivitas dan efisiensi dalam mencapai tujuan pembelajaran. Guru sebagai pendidik tentunya harus memiliki kemampuan untuk mengembangkan media pembelajaran. Salah satu media pembelajaran yang dapat dikembangkan adalah Sparkol Videoscribe. Permasalahan di SMA Taman Madya Jetis adalah kurangnya penggunaan media pembelajaran berbasis teknologi dalam pembelajaran, sedangkan pada era revolusi industri 4.0 teknologi merupakan pusat perindustrian. Oleh karena itu, tujuan pelatihan ini adalah untuk memberikan wawasan sekaligus praktik tentang pengembangan media pembelajaran berbasis Sparkol Videoscribe untuk meningkatkan kemampuan 3N “niteni, nirokke, nambahi”. Metode yang digunakan untuk mencapai tujuan tersebut adalah sosialisasi, pelatihan dan pendampingan. Hasil dari pelaksanaan pengabdian ini adalah: (1) peserta memahami bagaimana menggunakan aplikasi Sparkol Videoscribe; (2) peserta mampu membuat media pembelajaran berbasis Sparkol Videoscribe; dan (3) peserta mampu mengaplikasikan media pembelajaran yang telah dibuat.

<span lang="EN-US">Mentally retarded is a mental disorder with an intelligence quotient (IQ) between 55-70, besides those mentally retarded children are only able to think concretely. For this reason, learning mathematics for mentally retarded students requires learning media that can bridge abstract mathematical material with the abilities of mentally retarded children who are only able to think concretely. The objective of this study was to improve the recognition of 1-20 numbers using number cards for students with mild mental retardation. The research used is single subject research method with basic design non reversal. Study subjects were selected based on a purposive sampling technique, as the researcher had to look for subjects with mild mental retardation. Data collection techniques use documentation to find out subjects with mild mental retardation characteristics, and tests to determine the subject's ability to recognize numbers 1-20. The results of this study indicate that the number card media can improve the ability of mild mentally retarded students to recognize numbers 1-20. This can be seen from the average in the baseline phase of 39 with a percentage of the ability to recognize numbers of 33.3%, and in the intervention phase of 74.44 with a percentage of the ability to recognize numbers of 88.89%.</span>

This study aims to determine how to budget absorption at the KPU of South Sumatra Province is influenced by budget planning, human resource competence, and organizational commitment. This study uses primary data, and data collection is done directly by using a questionnaire. The population comprises the finance and budget department employees in 18 General Election Commission Work Units in South Sumatra Province, totaling 106 people. A sample is several 84 people determined using Slovin's formula. Researcher use a quantitative method with multiple linear regression analysis. It started with validity and reliability tests of the instrument as well as the Classical Assumption Test, which includes the normality test, multicollinearity test, and heteroscedasticity test. The results showed that even simultaneously or partially, budget planning, human resource competence, and organizational commitment positively and significantly affected budget absorption at KPU South Sumatra Province. Good budgeting will encourage the realization of a good and maximum budget. Meanwhile, poor budgeting can result in budget revisions which will slow down and complicate the completion of plans. Furthermore, qualified human resources more easily understand their main tasks and functions to encourage work implementation as planned. Then a strong organizational commitment to the members of the organization will enable them to carry out work following the values ​​and goals of the organization.