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This research looks into the moral breaches made by accountants and how well they follow the Financial Accounting Standards at PT Indofarma Tbk, a drug-making firm in Indonesia. The goal of the study is to find out what leads to financial wrongdoing. The research takes a qualitative approach by looking at audit papers and financial statements from the Supreme Audit Institution from 2020 to 2023. The results uncover various dishonest activities, including inflated inventory, fake transactions, and wrongful discounts. These actions led to a national loss of Rp 371.8 billion and broke the ethical standards of the accounting field, harming the reputation of both the accountants and the organization. The analysis of the findings is connected to theories about professional ethics and corporate governance. The theoretical input of this research aims to improve the understanding of how ethical violations influence the use of Financial Accounting Standards and the quality of financial reports in the pharmaceutical manufacturing sector. On a practical level, the study suggests ways to enhance internal checks and provide ethics training to boost the honesty of financial reporting. A limitation of this research is the reliance on secondary data, indicating that more studies with primary data are necessary for clearer findings.

This studyyaims tooevaluate environmental activities at the Tenggilis Community Health Center by assessing compliance with occupational health and safety, risk management, and environmental health aspects. The method used is descriptiveequalitative with dataacollection through questionnaires, observation,iinterviews, andddocumentation. The analysis was conducted through reduction, presentation, and conclusion drawing. The results of the study show that the Tenggilis Community Health Center has generally met the criteria in each aspect, buttthere are still someeshortcomings. Innthe OSH aspect, training needs to be scheduled immediately. In risk management, all policies need to beeupdated to include the name and signature of theenew head offthe CommunityyHealth Center. In the environmental health aspect, deficiencies were found relateddto the completeness offthe administration of technical approval for wastewater quality standards and permits for B3 waste storage and wastewater treatment plants, which must be resolved immediately.

Waste is a growing environmental issue, particularly in residential areas lacking effective waste management systems. This community service activity aims to improve environmental literacy through a waste management education program implemented in collaboration with the Ija Plastic Gang community. The methods used include outreach, participatory education, household-based waste management training, and ongoing mentoring. The results of the activity indicate an increase in community understanding regarding waste types, sorting methods, and simple recycling practices. Furthermore, the formation of new habits in waste management is an indicator of the program's success. The activity also fostered a sense of collective responsibility among community members toward maintaining a clean and healthy living environment. Through consistent mentoring and hands-on practice, participants demonstrated greater confidence in applying waste reduction strategies at the household level. The collaboration with the Ija Plastic Gang community proved instrumental in accelerating behavior change, as peer-to-peer engagement strengthened motivation and accountability. Ultimately, this initiative highlights the importance of integrating environmental education into community development programs to achieve long-term ecological sustainability.

This household appliance and machine repair and maintenance program is designed to promote economic independence for the community in Sedati Village, Sidoarjo, by strengthening technical skills based on local potential. The underlying problem of this activity is the community's high dependence on external repair services and limited ability to handle household appliance damage independently. Therefore, the Asset-Based Community Development (ABCD) approach is used, which focuses on utilizing the assets, potential, and capacity already possessed by the community. The program is implemented in a participatory manner, with stages including identification and mapping of local assets, joint planning, technical skills training, hands-on practice, and activity evaluation. The results show an increase in the community's ability and understanding in performing simple household appliance maintenance and repairs. Furthermore, the community is beginning to recognize economic opportunities from their skills, thus potentially developing independent repair service businesses. Thus, the application of the ABCD approach in this activity has proven effective in strengthening the community's economic independence in a sustainable manner through optimizing local assets. Going forward, ongoing mentoring efforts are needed to ensure that the potential that has been established can continue to develop and provide broader economic benefits.

This study aims to examine the role of youth organizations (Karang Taruna) in the development of the Grujakan Tluvalley tourist attraction in Barong Kulon Hamlet, Candi Village, Pacitan Regency, with a focus on their involvement in the management and development of community-based tourism (CBT). The research employs a qualitative approach with a case study design, where data were collected through semi-structured interviews, participatory observation, and documentation involving youth members, tourism managers, and the local community. The findings indicate that youth play an important role in operational management, digital promotion, and community-based tourism activities, supported by strong values of mutual cooperation and natural resource potential. However, several challenges remain, including limited funding, lack of training opportunities, and inadequate infrastructure. These findings highlight that youth act not only as implementers but also as key drivers and innovators, emphasizing the need for capacity building through continuous training and institutional support. Theoretically, this study enriches the discourse on youth participation in tourism, while practically providing recommendations for village governments and stakeholders.

Human resource management (HRM) plays a crucial role in improving the quality of da’wah programs in mosques. This study aims to analyze the implementation of HRM in managing da’wah programs at Masjid Raya Pematang Siantar, as well as to identify obstacles and solutions to improve the effectiveness of da’wah activities. The research used a qualitative approach with interview, observation, and documentation techniques. Informants consisted of mosque administrators, preachers (da’i), and active congregants. The results showed that HRM in the da’wah programs already has a fairly clear organizational structure, but several aspects still need improvement. The recruitment of preachers is still conducted informally without clear competency standards, and there are no specialized training programs for preachers. Congregational participation also remains fluctuating. Another weakness is the minimal use of technology in disseminating da’wah information, as promotion is still carried out conventionally without optimizing digital platforms. In addition, limited funding and the lack of professional management personnel are major challenges. Solutions that can be implemented include improving preacher recruitment and training systems, utilizing technology in da’wah dissemination, and optimizing financial management through effective fundraising strategies. With better HRM implementation, da’wah programs at Masjid Raya Pematang Siantar are expected to operate more professionally and provide broader positive impacts on society

MSMEs have a strategic role in supporting regional economic growth, but they still face many obstacles in financial management and the preparation of accountable financial statements. Elok Mekar Sari Surabaya MSMEs are one of the business actors that face limitations in the implementation of accounting systems and financial transparency. This community service activity aims to increase the understanding and ability of MSME actors in implementing a simple accounting system and strengthen transparency in business financial management. The method of implementing activities includes initial observation, identification of needs, training in recording financial transactions, assistance in the preparation of financial statements, and evaluation of activity results. The results of the service show an increase in partners' understanding of the importance of systematic transaction recording, separation of personal and business finances, and the preparation of more structured financial statements. In addition, partners are able to implement a simple financial recording system that supports transparency and business decision-making. This activity is expected to increase the accountability of financial management and support the sustainability of the MSME business of Elok Mekar Sari Surabaya.

Limited competence among teachers in systematically managing scientific references remains one of the main challenges in producing high-quality scientific writing. This community service activity aims to enhance the competence of Biology MGMP teachers in Sidoarjo in reference management through a Smart Referencing approach using the Mendeley application as a Reference Management System. The methods employed include training sessions, hands-on practice, and mentoring in the use of Mendeley, covering installation, library management, and the automatic integration of citations and bibliographies into scientific documents. The evaluation of the activity was conducted through questionnaire distribution to measure participants’ improvement in understanding and skills. The analysis results indicate that several technical aspects, such as the use of the Mendeley plugin in Microsoft Word (score = 3.40) and the overall ease of use of the application (score = 3.00), fall into the high category on a maximum scale of 4. This suggests that although the application is perceived as useful, there is still a need for initial adaptation in its usage. Furthermore, the overall mean score of all questionnaire items is 3.74, with a satisfaction index of 93.5%, which falls into the very high category. These findings indicate that the Mendeley-based Smart Referencing training received very positive responses and was effective in improving participants’ understanding and skills in reference management for scientific writing.

Indonesia ranks 36th among countries most prone to natural disasters, with 216 earthquakes recorded by BNPB between 2009 and 2019. Aceh is one of the high-risk regions, having experienced major disasters such as floods, earthquakes, and the 2004 tsunami. These conditions highlight the importance of knowledge of basic life support (BLS), which is essential for managing respiratory arrest, cardiac arrest, and airway obstruction in emergency situations. This study aimed to determine the level of basic life support knowledge among health workers at the North Lhoksukon Health Center, Aceh. A descriptive observational method with a survey approach was used to provide a general overview of respondents’ characteristics. The study applied univariate analysis and involved a total sample of 139 health workers. The results showed that most respondents had a good level of knowledge (116 people; 83.5%), followed by sufficient knowledge (13 people; 9.4%) and poor knowledge (10 people; 7.2%). These findings indicate that while the majority of health workers demonstrate good understanding, there is still a need for improvement among those in the sufficient and poor categories. Therefore, it is recommended that institutions provide regular BLS training to maintain and enhance the knowledge of health workers.

Digitalization in the healthcare sector is a strategic step to enhance efficiency, accuracy, and service quality. One of the key innovations gaining significant attention is the use of Electronic Medical Records (EMR). Purpose: This study aims to analyze nurse competence, social influence, and usability on actual use electronic medical record with perceived ease of use as intervening variable at Satya Negara Hospital. Methods: The research method used a quantitative approach with a cross-sectional design, involving 108 nurses as respondents selected through a saturated sampling technique. Data were collected using a questionnaire and analyzed using a Structural Equation Model (SEM) based on Partial Least Squares (PLS). Findings: The results indicate that nurse competence, social influence, and usability significantly affect the actual use of EMR. Additionally, perceived ease of use mediates these relationships, enhancing the adoption and utilization of EMR systems. Implications: The managerial implications of this study include the need to enhance nurse competency training, strengthen social support in the workplace, and improve the usability of the Electronic Medical Records (EMR) system to encourage more optimal use. This study also contributes to the development of literature on health information technology implementation by integrating human, social, and technical factors into the analytical model.

This community service program aimed to improve students digital marketing competencies through training on the use of Google Trends at SMKN 1 Bawen. This program aims to address the limited ability of students to utilize data-based tools for market analysis, and was attended by 90 students. A participatory training approach was implemented, consisting of interactive lectures, demonstrations, hands-on practice, and evaluation activities. The results, based on observational assessments and participant feedback, indicate improvements in students’ digital skills, particularly in trend analysis, data interpretation, and the application of insights to academic projects. Most participants demonstrated increased engagement during training sessions and reported higher confidence in using data analysis tools. In addition, students showed emerging abilities to connect trend data with market opportunities and develop project ideas accordingly. Overall, the program contributed to enhancing students’ data literacy and promoting more effective use of digital tools in learning. These findings suggest that practice-based training can support the development of data-driven competencies in vocational education.

Patient safety culture is a critical component in healthcare organizations, reflecting the values, attitudes, competencies, and behavioral patterns that ensure safe patient care. This study aims to analyze the influence of knowledge and work environment on patient safety culture, with attitude serving as an intervening variable. A quantitative approach with an explanatory causal design was employed, involving 118 nurses as respondents selected through total population sampling. Data were collected using structured questionnaires and analyzed using Structural Equation Modeling with Partial Least Squares. The findings reveal that both knowledge and work environment have a significant direct effect on patient safety culture. Additionally, knowledge and work environment significantly influence attitudes, while attitudes themselves have a significant effect on patient safety culture. However, attitude does not mediate the relationship between knowledge and patient safety culture, but it does mediate the influence of the work environment on patient safety culture. These results indicate that improving nurses’ knowledge and creating a supportive work environment are essential strategies for strengthening patient safety culture. The study also highlights the importance of fostering positive attitudes through organizational support and conducive working conditions. The implications suggest that hospital management should focus on continuous training programs, enhancing workplace conditions, and developing systems that promote positive behavioral attitudes among healthcare workers to improve overall patient safety outcomes.

This community service activity aimed to improve tax and accounting literacy in order to encourage public compliance in Betungan Village, Kampung Melayu District, Bengkulu City. The main problems faced by the community were the low level of understanding regarding tax obligations and the lack of optimal simple financial recording practices. To address these issues, the program was carried out using educational and participatory approaches through interactive lectures, tax calculation training, discussions, and simulations of simple financial bookkeeping that were easy for the community to understand. The activity involved 100 participants consisting of local residents, MSME actors, village officials, and district officials, and was conducted at the Betungan Village Hall. The results showed a significant increase in participants’ understanding based on comparisons between pre-test and post-test results. Participants also demonstrated improved abilities in calculating taxes and maintaining simple financial records in a more accurate and organized manner. In addition, the activity successfully increased public awareness of the importance of tax compliance and proper financial management. Therefore, this community service program is expected to contribute positively to improving taxpayer compliance and encouraging more orderly, independent, transparent, and sustainable financial management within the community in the future.

Children with Autism Spectrum Disorder (ASD) face unique challenges in building attachment relationships, due to ASD children experiencing impairments in communication, social interaction, and emotional regulation. This study aims to identify effective intervention strategies to improve the quality of attachment between parents and children with ASD through a Systematic Literature Review (SLR) approach. The review findings indicate that several interventions have proven effective in enhancing attachment between parents or primary caregivers and children with ASD, including the following interventions: DIR/Floortime, Focused Playtime Intervention (FPI), Parent-Child Interaction Therapy (PCIT), Circle of Security (COS), Positive Behavior Support (PBS), play training, massage therapy, and psychoeducation. The results of these interventions show that changes occur before and after the intervention, including strengthening two-way communication, increasing parental sensitivity, and improving the child's emotional responses. These findings have practical implications for parents, educators, and therapists in designing attachment-based approaches to support the social and emotional development of children with ASD. Responsive and supportive designing attachment-based approaches to support the social and emotional development of children with ASD. Responsive and supportive relationship-based interventions can build secure attachments between children with ASD and their parents and serve as an important reference in attachment-based parenting and therapy practices.

Christian Religious Education (PAK) learning is undergoing significant changes in the Digital 5.0 era with the utilization of technology as the main support. This study explores the challenges in Christian learning and explores technological solutions that can improve student engagement and material comprehension. Through the literature study, the main challenges identified include the limitations of traditional learning resources and the lack of attractiveness of the materials. Solutions are proposed by integrating E-Learning, Virtual Reality, Augmented Reality, and mobile applications in the curriculum. Teacher training and support from the community and church are key in implementing this approach. Continuous evaluation and problem solving are the focus to ensure success and sustainability. The results show that technology contributes significantly to creating an interactive and relevant learning environment, building a solid foundation for increased student engagement and understanding of Christian teachings. By stepping with technology, this article presents a foundation for enhancing Christian Religious Education learning amidst the dynamics of the digital world

This community service program aimed to improve household welfare, nutritional literacy, and stunting prevention awareness through halal seafood processing training for housewives in North Semarang District, Semarang City, Indonesia. The program involved 42 participants and was implemented using a participatory approach combined with experiential learning methods, integrating theoretical sessions, practical food processing training, nutrition counseling, and basic entrepreneurial education. Program effectiveness was evaluated through participant observation and post-activity semi-structured interviews. Success indicators were determined based on participant responses, with the target that at least 80% of participants reported increased knowledge and understanding of balanced nutrition, seafood utilization, and halal-thayyib food processing principles. Findings indicated that more than 80% of participants acknowledged improved understanding of B2SA nutrition concepts, seafood-based food processing techniques, and opportunities for small-scale household entrepreneurship. Participants also demonstrated high engagement during practical sessions and expressed interest in developing value-added seafood microenterprises. This program contributes an integrated community empowerment model combining nutrition education, women’s economic empowerment, Islamic dietary values, and local resource utilization, which may serve as a replicable strategy for urban communities facing nutritional and economic vulnerabilities

The Labor-Intensive Housing Program is one of the Surabaya City Government’s policies aimed at reducing poverty and unemployment through labor-intensive community empowerment. This study aims to describe and analyze the implementation of the Labor-Intensive Housing Program (RPK) at the Pitstop business unit in Lidah Kulon Village, Lakarsantri Subdistrict, Surabaya City. This study employs a qualitative method with a descriptive approach, utilizing Van Meter and Van’s policy implementation theory. Primary data were collected through interviews and observations, while secondary data were derived from official documents and relevant publications. The results showed that the implementation of the Pitstop Labor Intensive Housing Program has not yet been optimal. In terms of policy standards and objectives, the program’s goals have been clearly defined but have not yet been fully achieved. Regarding resources, the availability of facilities and funding is adequate, but there are still limitations in human resources, particularly skilled technicians in the automotive repair field. Inter organizational communication has taken place but has not been intensive enough to support business sustainability. Characteristics of the implementing agents indicate that the structure of the Labor-Intensive Housing team has been clearly defined; however, implementation in the field has not been optimal due to weak coordination and communication. Economic, social, and political conditions-such as a less-than-strategic business location and high competition from similar businesses-have also contributed to the low number of customers. Meanwhile, the disposition of the implementers demonstrates a positive attitude in supporting the Labor-Intensive Housing program. The Labor-Intensive Housing Program must be supported by professional mechanics through education, certification, and collaboration with the private sector and training institutions to ensure the quality of services. In addition, building public trust, coordination among stakeholders, and intensive support through monitoring and evaluation are key to the success and sustainability of the Labor-Intensive Housing Program.

This community service program aimed to improve teachers’ understanding and practical skills in preparing Classroom Action Research (CAR) proposals among senior high school teachers in Semarang City, Indonesia. Classroom Action Research is an essential component of teacher professional development, enabling educators to systematically identify classroom problems, implement pedagogical interventions, and evaluate learning improvement strategies. However, many teachers encounter difficulties in translating classroom challenges into structured research proposals. The program involved 22 teachers from public and private senior high schools in Semarang City and was implemented using a participatory and experiential learning approach integrating theoretical sessions, guided discussion, proposal-writing workshops, and direct mentoring. Training materials covered classroom problem identification, research cycles, proposal structure, formulation of objectives, intervention design, and indicators of success. Program effectiveness was evaluated through direct assessment of participants’ practical outputs. The success indicator was defined as a minimum of 90% of participants being able to prepare an initial classroom action research proposal draft correctly according to the provided guidelines. The results showed that the program successfully achieved its target, with 90.9% of participants able to produce an initial classroom action research proposal draft containing essential proposal components. Participants also demonstrated improved confidence and understanding regarding classroom-based research implementation. This program contributes a practical professional development model integrating research literacy enhancement and hands-on proposal writing practice to strengthen teachers’ reflective teaching and evidence-based instructional improvement capacity.

Religious institutions such as mosques are part of non-profit public sector entities that manage public funds and therefore require accountable and transparent financial reporting standards. ISAK 335 is the applicable standard governing the presentation of financial statements for non-profit-oriented entities in Indonesia. This study aims to analyze the conformity of financial management practices in three mosques in Tanah Datar Regency, West Sumatra, namely Baiturrahman Mosque Sungayang, Nurul Huda Mosque Simpuruik, and Al-Amin Mosque Dobok Batusangkar, with the provisions of ISAK 335. The approach used in this research is a descriptive qualitative approach with data collection conducted through interviews and observations. The results of the study indicate that the three mosques have not implemented ISAK 335 in the preparation of their financial statements. Financial management practices are still limited to recording cash receipts and cash disbursements without the classification of net assets, statements of financial position, statements of activities, or notes to financial statements standardized in accordance with ISAK 335. The main inhibiting factors include limited human resources in the field of accounting, lack of standard dissemination, and minimal regulatory pressure. This study recommends the need for continuous training, technical assistance, and stronger regulations for mosque financial managers so that mosque financial statements can be prepared and presented in accordance with the applicable standards for non-profit organizations, namely ISAK 335.

This study examines the directing approach in portraying the process of character formation through a video feature titled “Ballet: Repetitive Steps, a Formed Self.” The research is grounded in the phenomenon of instant culture in contemporary digital society, which tends to prioritize rapid outcomes over gradual processes. The objective of this study is to explore how directing strategies can construct repetitive ballet training as a meaningful visual narrative that reflects discipline, consistency, and perseverance. This research employs a qualitative descriptive method with a practice-based approach, where data are collected through observation, documentation, and the creative production process. The findings indicate that directing elements, including shot composition, rhythm, and audio-visual integration, play a significant role in transforming repetitive movements into a dynamic and progressive narrative. Repetition is not merely presented as a technical exercise but as a symbolic process of character development. The study also reveals that visual storytelling can effectively communicate reflective meanings and engage audiences emotionally. The implication of this research suggests that audiovisual works, particularly video features, can serve as a medium to challenge instant-oriented perspectives by emphasizing the value of process in personal development.