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The rapid growth of amateur football clubs in Surabaya presents great opportunities for talent development and social cohesion, but it also comes with managerial challenges such as unclear organizational structure, lack of financial transparency, limited promotion, and the absence of operational standards for matches. This article presents the results of a community service program based on capacity building, designed to strengthen the managerial capacity of amateur football club managers in Surabaya. The activities focused on a one-day face-to-face workshop for representatives from 30 clubs, utilizing interactive lectures, local case studies, targeted discussions, and the distribution of practical handouts including organizational structure templates, code of conduct, one-page financial reports, content calendars, and matchday checklists. The core materials covered five areas: governance & legal, planning & OKR, finance & accountability, marketing & sponsorship, and operations & safeguarding. The program concludes that a brief, capacity-building workshop can trigger the initial professionalization of amateur football clubs through measurable, easy-to-adopt, and replicable minimum viable governance practices. These findings are relevant as a model for strengthening governance and management of amateur clubs in Indonesia, while also supporting a more professional, accountable, and sustainable community sports ecosystem.

The purpose of this study is to use the Theory of Islamic Good Corporate Governance (IGCG) methodology to determine the elements that affect muzakki's faith in paying zakat through zakat institutions. Based on earlier research and literature, this study examines the relationship between the degree of muzakki trust and Islamic values such amanah (accountability), tabligh (transparency), fatanah (competence), and religiosity. Furthermore, additional elements like reputation, contentment, and service quality are examined as significant factors in establishing trust. The findings demonstrate that the majority of earlier research discovered a strong positive correlation between these factors and muzakki trust. Nonetheless, there are conflicting findings on the factors of openness and accountability, which in certain research actually indicate a detrimental impact. This discrepancy highlights the necessity for more study to reevaluate these two factors' roles in the context of zakat management. Theoretically, the adoption of Islamic Good Corporate Governance should boost muzakki involvement in zakat contributions by enhancing accountability, transparency, and public trust in zakat administration organizations.

This study aims to develop interactive PowerPoint-based audio-visual learning media for Grade X Economics and to test its feasibility and effectiveness in improving student activity and learning outcomes. The method used is Research and Development (R&D) with the ADDIE model, which includes the stages of analysis, design, development, implementation, and evaluation. The research subjects consisted of students in grades X6 and X7 at SMA N 1 Ngluar and SMA Muhammadiyah 1 Muntilan. Data were collected through interviews, questionnaires, and learning outcome tests. The feasibility test results showed that the interactive PowerPoint media was considered very feasible to use, with an average score of 4.6 from subject matter experts, 4.8 from media experts, 4.45 from teachers, and 4.5 from students. The effectiveness test showed N-Gain Scores for activity and learning outcomes of 0.42 and 0.58, respectively, at SMA N 1 Ngluar and 0.44 and 0.55 at SMA Muhammadiyah 1 Muntilan. Thus, interactive PowerPoint media is effective in increasing student activity and learning outcomes in economics learning.

The halal cosmetics industry in Indonesia has grown rapidly in recent years in line with the increasing awareness of Muslim consumers regarding product safety, cleanliness, and compliance with Islamic law. However, this industry still faces several challenges, particularly related to the availability of halal-certified raw materials, production process standardization, and coordination among key stakeholders. This study aims to analyze the synergy between the government, business actors, and halal certification institutions in the development of the halal cosmetics cluster in Indonesia. Using a qualitative approach and case study design, this research draws on literature analysis and applies the concepts of halal industry clusters and the triple helix model. The results indicate that collaboration among cosmetic manufacturers, government institutions, and certification bodies such as BPOM and LPPOM-MUI has strengthened consumer trust and legal assurance regarding halal products. Nevertheless, barriers remain, including limited knowledge among producers about halal standards and uneven support infrastructures across regions. Therefore, strengthening policy integration, capacity building for industry players, and institutional support is necessary to enhance the competitiveness and sustainability of the halal cosmetics industry in accordance with the principles of Maqashid Sharia.

Low nutritional awareness and high consumption of unhealthy snacks remain critical issues among elementary school children, potentially affecting their growth and academic performance. This study aims to evaluate the effectiveness of a nutrition education intervention using poster media and paper-based quizzes in improving nutritional awareness among fourth to sixth grade students. The community service activity was conducted by Universitas Sebelas Maret (UNS) students as part of the Kuliah Kerja Nyata (KKN) program in three elementary schools SD Negeri 1, 2, and 3 Kalirancang, Kebumen Regency. A descriptive-evaluative approach was employed through participatory engagement using simple, low-tech educational media to address technological limitations in the school environment. Data were collected from quiz score analyses and participatory observations during the intervention. The results showed a high participation rate (80–90%) and a substantial improvement in students’ cognitive understanding of nutrition, as indicated by the majority of correct quiz responses. However, behavioral observation revealed a noticeable gap between knowledge and practice, as many students continued to consume unhealthy snacks during school breaks. It can be concluded that poster and quiz-based interventions are effective in enhancing students’ nutritional knowledge but are insufficient to alter behavior without supportive environmental and policy interventions at the school level.

The 2025 Independent Community Service Program (KKN) of the University of Muhammadiyah North Sumatra will be held in Dalu 10A Village, Tanjung Morawa District, Deli Serdang Regency. This activity aims to increase the understanding and concern of elementary school students for the environment through the natural literacy program. The educational approach is carried out through organic and inorganic waste introductions, recycling of used goods, and planting plant seeds in the school environment. In addition, students also carry out supporting activities such as financial management education, MSME promotion, and socialization of the importance of investment for students. To strengthen student understanding, the KKN team also prepared simple learning media in the form of posters and mini modules that make it easier for students to recognize the types of waste and simple steps to maintain cleanliness. The school is also involved through routine coordination to ensure the sustainability of the program after the KKN is completed. The results of the implementation show an increase in student awareness in maintaining school cleanliness, the emergence of environmentally caring behaviors, and the active involvement of the community and the school in maintaining the sustainability of the program. Overall, this KKN program has succeeded in fostering the value of social responsibility, ecological concern, and strengthening synergy between students, schools, and village communities in supporting a cleaner and more educational environment.

This community service program was carried out with the aim of developing the concept of Javanese cultural art edu-tourism at the Kentingan Art Village Foundation in Surakarta as an academic contribution to realizing the vision of Solo City as an internationally recognized cultural tourism destination. The approach adopted was participatory and collaborative, involving various stakeholders such as foundation managers, local artists, academics, and the surrounding community. Through this program, the service team sought to strengthen managerial skills in art-based tourism management, enrich educational content that highlights Javanese cultural values, and develop digital promotion strategies to expand the reach of visitors. The results of the mentoring activities indicated a significant improvement in the capacity for managing art events and organizing the tourism area at Kentingan Art Village. The edu-tourism package developed successfully integrated elements of education, entertainment, and cultural preservation in a harmonious manner. In addition, the program encouraged growing interest from educational institutions and creative communities seeking to make Kentingan Art Village a site for cultural learning. Overall, this community service initiative made a tangible contribution to strengthening the community-based cultural tourism ecosystem in Solo City and serves as a model for developing sustainable tourism destinations rooted in Javanese local wisdom.

The 2025 Independent Community Service Program (KKN) of the University of Muhammadiyah North Sumatra was held in Dalu 10A Village, Tanjung Morawa District, Deli Serdang Regency. This activity aims to increase elementary school students' understanding and awareness of the environment through a nature literacy program. An educational approach was carried out through activities introducing organic and inorganic waste, recycling used goods, and planting seedlings in the school environment. In addition, students also carried out supporting activities such as financial management education, MSME promotion, and socialization of the importance of investment for students. The implementation results showed an increase in student awareness in maintaining school cleanliness, the emergence of environmentally conscious behavior, and active involvement of the community and school in maintaining the sustainability of the program. This KKN program successfully fostered values of social responsibility and ecological awareness among students and strengthened the synergy between students, schools, and the village community.

The internationalization of the Indonesian language and culture has become a crucial strategy in strengthening cultural diplomacy in the Southeast Asian region, particularly through the Indonesian Language for Foreign Speakers (BIPA) program. As a strategic partner country, Thailand hosts several universities that offer BIPA programs, including Chiang Mai University. However, a key challenge in implementing BIPA instruction abroad is the limited availability of contextual teaching materials that specifically reflect the richness of Indonesian culture. This study aims to examine the process and outcomes of a training program on the development of BIPA teaching materials based on Solo Batik for students at Chiang Mai University as a concrete form of Indonesia’s language and cultural internationalization. The research employs a descriptive qualitative approach, with data collected through participatory observation during the training sessions, semi-structured interviews with facilitators and participants, and document analysis of the teaching materials developed. The findings reveal that the training not only enhanced students’ understanding of the structure and functions of the Indonesian language but also fostered their appreciation of the cultural values embedded in the motifs, philosophy, and production process of Solo Batik. The students successfully produced creative, contextual, and learner-oriented teaching material prototypes, such as visual modules, interactive dialogues, and culture-based worksheets. These findings highlight the importance of integrating local culture into the development of BIPA teaching materials as an effective strategy for expanding the global reach of the Indonesian language. Consequently, this training serves as a collaborative model that can be replicated in other countries to support the sustainable internationalization of Indonesia’s language and cultural policies.

This community service activity aims to foster children’s independence in worship through mentoring on the practice of ablution (wudhu) and prayer (sholat) at Madrasah Ibtidaiyah Al-Jihad. The activity was motivated by preliminary observations showing that most first and second-grade students already recognized the basic procedures of wudhu and sholat but still needed guidance in mastering the correct order of movements and recitations. Therefore, this mentoring program was carried out as an effort to develop students’ religious character from an early age through direct practice and habituation in the school environment. The implementation method used a participatory and educative approach consisting of several stages, including initial observation, collaborative planning with teachers, mentoring in wudhu and sholat practices, and final evaluation. The activity was carried out collaboratively among students, teachers, and university mentors, creating an active, interactive, and joyful learning atmosphere. The results showed a significant improvement in students’ independence and understanding in performing wudhu and sholat correctly. Students were able to memorize the sequence of wudhu, perform prayer movements more accurately, and worship with greater focus and discipline without constant supervision. Teachers also reported increased student awareness and consistency in performing daily prayers after the mentoring sessions. Overall, this program had a positive impact on fostering the habit of worship in the school environment and demonstrated that hands-on practice combined with exemplary guidance is an effective approach to instill religious values and build independent character in young learners

This community service initiative was designed to increase students' enthusiasm for Arabic language instruction by applying singing techniques in co-curricular activities at Hasanka Islamic Elementary School. The program emerged in response to the low interest of students in learning Arabic, which was considered to be lacking in variety and uninteresting for elementary school children. The approach applied is Participatory Action Research (PAR), which emphasizes active participation between educators, students, and facilitators in all stages of the activity. This method is implemented through a repetitive cycle that includes planning, implementation, observation, and joint evaluation to ensure that each activity is appropriate to the needs of the students and the school environment. Data was obtained through field observations, in-depth dialogues with teachers and students, activity records, and post-instruction group discussions. Descriptive analysis was conducted to identify changes in learning behavior, engagement levels, and students' emotional responses to singing activities. The findings showed a significant increase in student motivation and participation in Arabic language learning. The findings show a significant increase in student motivation and participation in Arabic language learning. Themed songs help them remember vocabulary more effectively, improve simple communication skills, and create a more enjoyable learning atmosphere. Furthermore, students have taken the initiative to compose lyrics and lead study groups. Implicitly, the application of singing techniques has proven to be effective not only in improving linguistic competence, but also in building confidence, creativity, and cooperation in the elementary school environment.

The digital era requires companies to adapt to modern, efficient, and accurate taxation systems. This study aims to analyze the implementation of an integrated system to optimize tax administration processes in a port service company in Indonesia. The focus of this research is to examine how the integration of systems such as SAP, Coretax, Microsoft Excel, and digital banking platforms is utilized to manage Income Tax Article 23 (PPh 23), Value Added Tax (VAT), and the tax reimbursement process. This study employs a qualitative approach with a descriptive case study design, conducted through participatory observation, document analysis, and informal interviews with employees directly involved in tax administration. The results indicate that the integrated system positively impacts the efficiency, consistency, and reliability of tax administration processes. It helps streamline workflows and accelerate tax reporting, particularly in managing PPh 23 and VAT. However, weaknesses remain in the manual data recap stage using Microsoft Excel, which is prone to human error due to the absence of automatic validation mechanisms. Therefore, this study recommends developing a standardized Excel template equipped with automatic validation features and providing training for staff to enhance data accuracy and administrative effectiveness. These findings are expected to serve as a practical reference for other companies in implementing an integrated taxation system that is optimal and sustainable, as well as encouraging increased efficiency and compliance with tax administration in the corporate environment.

This study aims to analyze the strategies used by Islamic banks to improve Islamic financial literacy in the digital era and to identify the challenges and opportunities that arise during their implementation. A mixed method approach with a concurrent triangulation design was applied, combining qualitative data collected through interviews and document analysis with quantitative data gathered from community perception surveys regarding Islamic financial literacy. Data analysis involved thematic content analysis for qualitative data and descriptive statistics for quantitative data, which were later integrated through triangulation to produce more comprehensive findings. The results indicate that Islamic banks implement strategies centered on the synergy between direct educational programs, collaboration with academic institutions and communities, and the utilization of digital technology through applications and social media platforms. The findings also reveal a significant literacy gap, particularly among younger generations and groups with limited digital access. Nevertheless, opportunities for literacy improvement continue to expand through internet penetration, digital innovation, and increasing public trust in the Islamic financial system. Overall, the study concludes that the success of Islamic financial literacy programs depends on the sustainable integration of educational and digital strategies.

This study aims to analyze the relationship between managerial ownership, institutional ownership, audit committee, and research and development (R&D) expenses on Intellectual Capital Disclosure (ICD) in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Intellectual Capital Disclosure is essential as it reflects a company’s ability to manage knowledge, innovation, and human resources that serve as its competitive advantage. This research employs a quantitative approach using the total sampling method, where all healthcare sector companies that meet the criteria are included as samples. Secondary data were obtained from annual reports and analyzed using panel data regression with the assistance of Stata 19 software. Model selection was conducted through Chow, Hausman, and Lagrange Multiplier (LM) tests, with the results indicating that the Random Effect Model (REM) was the most appropriate model to use. The results show that managerial ownership, institutional ownership, and audit committee have negative and insignificant relationships with Intellectual Capital Disclosure. In contrast, research and development activities have a positive and significant relationship with Intellectual Capital Disclosure.

This community service activity aims to improve the quality of vocational education by strengthening the management of the Teaching Factory (TeFa) at SMK Muhammadiyah Purwodadi. This model requires active student involvement in the production of goods or services in accordance with workplace standards, thereby fostering technical, managerial, and professional competencies. The implementation method uses a participatory and collaborative approach, encompassing four main stages: (1) identifying the needs and readiness of target schools, (2) developing training materials based on the results of the needs analysis, (3) implementing TeFa management training using a problem-solving approach and hands-on practice, and (4) providing post-training mentoring and evaluation. The results of the activity demonstrated a significant improvement in the managerial and technical capabilities of TeFa managers. Based on the evaluation results, participants were able to develop a production management plan integrated with the curriculum. In addition, training participants successfully implemented the concept of industrial cooperation in learning activities. Positive impacts were also seen from the increase in student participation in production projects and the increasing variety of workshop service products managed by the School. Thus, this training model can be used as a reference for other vocational schools in developing productive, innovative, and competitive TeFa management.

Gymnastics is a form of physical activity that combines gymnastic movements with musical rhythms to improve physical fitness, discipline, and teamwork. Socialization activities are carried out through the planning stage, material delivery, movement demonstrations, and direct practice by students. Basic movements in gymnastics are very important in efforts to instill the correct basic movements in movement. Basic movements The basic movements that are most popular are movements using objects or tools, commonly called basic manipulative movements. The results of the study showed that students were highly enthusiastic about participating in gymnastics, were able to understand and imitate the series of movements correctly, and showed increased coordination and cooperation. In addition, this activity contributed to instilling the values ​​of discipline, togetherness, and a spirit of physical fitness in the school environment. Thus, gymnastics socialization can be an alternative extracurricular activity that is beneficial for character development and student health. 

The National Health Insurance program (JKN) has been in effect in Indonesia since early 2014, administered by the Social Security Administration (BPJS). The purpose of this community service program is to enhance the role of youth in optimizing the use of Mobile JKN and to assist the community in utilizing it. Mobile JKN is an innovation for the community, eliminating the need to wait in long queues at healthcare services. The participants were adolescents, specifically 13 students from MTs. Muhammadiyah Palleko in Takalar Regency. The method used was to provide outreach through presentations on the procedures for using Mobile JKN, followed by discussions to clarify any issues that the students still lacked. The results of this community service program are expected to increase the youth's knowledge of the use and utilization of Mobile JKN as a form of digital health care that can improve the effectiveness of healthcare services, enabling them to become agents of change in the success of the JKN program in Takalar City.

Employee performance is a key factor in the operational success of a business, including at Kalenan Cafe & Resto Sawahan Nganjuk, which is growing in the culinary sector. The low performance of some employees is suspected to be influenced by suboptimal leadership styles and a compensation system that is not transparent and fair. This study aims to examine the effect of leadership style on employee performance; the effect of compensation on employee performance; and the simultaneous effect of leadership style and compensation on employee performance. The study employed a quantitative survey approach with 65 employees selected using simple random sampling. Data were collected through questionnaires and documentation related to performance, leadership, and compensation, and analyzed using multiple linear regression. The results indicate that leadership style has a positive and significant effect on employee performance, while compensation has a negative yet significant effect. Simultaneously, leadership style and compensation significantly influence performance. Therefore, implementing a participative leadership style that supports two-way communication and a fair compensation system is essential to enhance employee motivation and performance, as well as to create a productive, harmonious work environment that supports business growth.

Rapid technological advancements have encouraged smartphone sellers to emphasize good product quality to meet customer needs in order to achieve customer satisfaction and repurchase intentions. A positive brand image and good perceived value are important factors in building customer satisfaction, which ultimately impacts repurchase intentions. This study aims to examine the influence of product quality, brand image, and perceived value on customer satisfaction and thus increasing repurchase intentions. The study was conducted in Jakarta with a descriptive causality design through a quantitative approach and purposive sampling technique. Data were obtained from 131 respondents who have used an iPhone. The conceptual model analysis was conducted using the Structural Equation Modeling method. The results show that product quality, brand image, and perceived value significantly increase customer satisfaction. Furthermore, customer satisfaction has been shown to encourage repurchase intentions. In addition, product quality, brand image, and perceived value each have a positive influence on repurchase intentions through the mediation of customer satisfaction. Thus, all hypotheses of this study are proven to have a positive influence. The contribution of this research is expected to provide understanding for producers in developing their business, as well as being a reference for developing marketing strategies that emphasize improving product quality, building a strong brand image, managing value perceptions, and increasing customer satisfaction in order to attract consumer interest in repeating the same product.

This study examines the influence of credit interest rates and third-party funds on the credit distribution of PT BPR BKK Banjarharjo, Brebes Regency, using a quantitative approach based on secondary data from monthly financial reports between 2020 and 2024, amounting to 60 observations. The results show that, partially, credit interest rates exert a negative and significant effect on credit distribution, while third-party funds demonstrate a positive and significant impact. Simultaneous testing further confirms that both variables collectively have a significant influence on credit distribution. These findings emphasize the importance of banking institutions in carrying out their intermediation function effectively, where the ability to maintain competitive credit interest rates and strengthen public fund mobilization becomes a strategic necessity to improve credit growth and financial stability. Moreover, the study highlights the role of micro-banking as a foundation for regional economic development, particularly in rural areas where local banks serve as drivers of community empowerment and sustainable economic activity. By reinforcing prudent management of interest rates and optimizing fund collection, banks can ensure not only improved financial performance but also the expansion of credit access for micro, small, and medium enterprises. The outcomes of this research are expected to provide practical contributions to policymakers in the banking sector, enrich scientific literature in financial management, and serve as a relevant reference for subsequent studies focusing on credit distribution, financial intermediation, and the development of microfinance institutions.