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This Community Service (PkM) activity focuses on the implementation of Quail Cultivation Counseling as a strategic effort to advance entrepreneurship among the Millennial Farmer Generation in Krebet Hamlet, Srengat, Blitar. This activity was motivated by the high economic potential of Quail and the need to improve the entrepreneurial competence of the younger generation in the livestock sector. The main goal of the program is to transform traditional cultivation into a structured, efficient, and sustainable modern business unit. The implementation method combines theoretical knowledge transfer with practical assistance in the field. The counseling material includes three pillars: 1) Business Scale Management, including capital management and strategies for increasing livestock population; 2) Quality Management and Livestock Health, emphasizing cage sanitation, feed, and quality vitamins; and 3) Marketing strategies to expand the distribution network. The results of the activities showed high effectiveness. Quantitatively, 80% of Millennial Farmer participants succeeded in implementing post-extension livestock population increases. Qualitatively, this activity fosters awareness, motivation, and a strategic entrepreneurial mindset so that participants are able to face production and market challenges. With this strategic practice, quail businesses are expected to increase profitability and competitiveness. This PKM serves as a catalyst in supporting economic independence and entrepreneurial development of the younger generation in the agribusiness sector.

Podorejo Village is located in the westernmost part of Ngaliyan District, Semarang City, bordering Kendal Regency. Its area is quite large compared to other villages in the district. Its population is around 10,000. Most of them make their living from farming, while others engage in trade. The area consists of agricultural land and gardens, most of which are planted with cassava. Cassava is a prominent commodity in the region, but its utilization has not been optimally optimized.Seeing the potential of the region, the Community Service team conducted entrepreneurship outreach to housewives in the area, utilizing local commodities, namely cassava, as the basic ingredient for various processed foods as an alternative business to help supplement family income. This outreach will increase the economic value of cassava, which previously only processed into chips and cassava tape. By innovating cassava processing into contemporary foods that are popular with children and ready to be sold in the market.Our community service activities included outreach on entrepreneurship, motivating women to start businesses utilizing cassava through various innovations. The activity took place on October 19, 2025, with 18 participants. They were very enthusiastic about participating. The outreach program resulted in an increased understanding of entrepreneurship and its management, skills, and interest in starting a business. Evaluation results showed an increase in understanding, exceeding 50%, after pre- and post-tests. The target output of this community service program is publication in national journals, HKI videos, YouTube, and through mass media.

Air pollution is an increasingly serious environmental issue in major cities, including Serang City. The decline in air quality due to motor vehicle emissions, industrial activities, waste incineration, and the reduction of green open spaces harms public health and the environment. Polluted air can cause respiratory problems, reduce the quality of life, and threaten urban ecosystems. This study aims to analyze the level of knowledge, perceptions, and behaviors of Serang City residents regarding air pollution, as well as assess their support for air pollution control policies. The methods used include a mixed-method approach through questionnaires, in-depth interviews, and participatory observation. The results of the study show that the community has a good understanding of the sources of air pollution, particularly vehicle and industrial emissions. They are also aware of the impact of pollution on health, especially for children and the elderly. However, the implementation of protective behaviors such as wearing masks is not yet consistent. Some positive behaviors have begun to develop, such as not burning trash and planting plants at home. Support for pollution control policies is also high. This study emphasizes the importance of continuous education, law enforcement, and collaboration between the government, society, and environmental communities in efforts to mitigate air pollution in Serang City.  

Balinese langauge as a core element of Balinese culture, faces challenges amidst urbanization and globalization, particularly in Denpasar City. This study analyzes the implementation of Balinese language development policies based on regulations such as Bali Provincial Regulation No. 1 of 2018 and Bali Governor Regulation No. 80 of 2018. A descriptive qualitative approach is used through document analysis and literature review. The results demonstrate the success of programs such as Balinese Language Month in increasing community participation, although challenges such as declining language use among young people remain. The discussion emphasizes the need for digital and family integration for revitalization, with a focus on language maintenance aspects using Fishman's sociolinguistic theory that highlights intergenerational transmission and strengthening the domain of language use. The conclusion recommends strengthening policies for the sustainability of Balinese language, including a synergistic approach between the government, communities, and educational institutions. This study contributes to the understanding of regional language maintenance in urban contexts, with implications for national policy in Indonesia.

This classroom action research (CAR) aims to improve the level of students' English proficiency, specifically emphasizing their writing abilities.  The researchers aimed to investigate whether diary writing could elevate the writing abilities of second-semester students enrolled in the English Study Program at State Polytechnic of Madiun during the academic year 2024/2025. This research was carried out at Madiun State Polytechnic during the 2024/2025 academic year within Class A.  The researchers collected both qualitative and quantitative data.  The qualitative data collected from the scores obtained before the research and during its course, while quantitative data is utilized to compare the outcomes before and after the research, based on observations and interviews. The results of this study indicate that diary writing centered on visiting tourist attractions, memorable experiences, and national catastrophes can improve the writing proficiency of students enrolled in the English study program.  The impact of the increase is observable in the average scores of the pre-test and post-tests for each cycle, with values gradually ascending across cycles: pre-test 61, post-test cycle I 64, post-test cycle II 67, and post-test cycle III 71.

This study investigates how Bahasa Medan, a distinctive regional dialect from North Sumatra, is used, transformed, and sustained within the digital environment of TikTok. Drawing on Hymes’ (1972) theory of the speech community and supported by sociolinguistic frameworks from Gumperz (1982), Holmes (2013), Bell (1984), and Bucholtz and Hall (2005), the research explores how Medanese youth employ their dialect across multimodal forms of communication—spoken performances, textual captions, and interactive comment exchanges. Using qualitative descriptive methods, the study examines content from selected TikTok creators who integrate Bahasa Medan into their videos to express humor, identity, and solidarity. The findings reveal that TikTok functions as a digital speech community where dialectal expressions such as palak, sor, beserak, slek, berondok, and merajok serve as linguistic markers of belonging and cultural pride. Furthermore, users exhibit strategic code-switching among Bahasa Medan, standard Indonesian, and English to balance local authenticity with global participation. These interactions demonstrate how linguistic creativity, humor, and social engagement enable regional dialects to thrive in transnational digital spaces. The research ultimately shows that Bahasa Medan on TikTok is not merely a form of entertainment but a dynamic expression of identity, cultural continuity, and community in the era of globalized media.

Equality in education and employment is an important foundation for realizing social justice as mandated by Pancasila and the 1945 Constitution. Equality means that every individual has the same rights to access, treatment, and opportunities without discrimination based on gender, religion, ethnicity, social status, or physical condition. In education, equality is realized through equal access to learning facilities, an inclusive curriculum, and equal opportunities for all students to develop. Meanwhile, in the field of employment, equality includes fair opportunities in recruitment, promotion, training, and commensurate income. Education plays a strategic role in building awareness of equality by instilling the values ​​of empathy, tolerance, and social justice. A multicultural approach and inclusive education are key to shaping students who value diversity and reject discrimination. Although various policies have been implemented, such as the Smart Indonesia Card (KIP) and affirmative action programs for marginalized groups, challenges such as socio-economic inequality, discrimination, the digital divide, and weak policy implementation remain major obstacles. Therefore, comprehensive efforts are needed, encompassing policy reform, improving teacher quality, and implementing pluralism-based character education to create a just, inclusive, and equal Indonesian society.

Teenagers are in a developmental phase that is highly sensitive to various environmental influences, particularly those from their parents. Unhealthy parenting styles, also known as toxic parents, have a high potential to harm teenagers' psychological well-being. This study aims to determine the relationship between toxic parenting behavior and the mental health of teenagers in MTsS Krueng Raya. This research employed a quantitative method with a cross-sectional approach. The population consisted of 74 people, with a sample of 63 teenagers selected using a proportional random sampling technique. The instruments used were the Indonesian Version of the Poisonous Parenting Style Scale (IVPPSS) questionnaire to measure toxic parents and the Difficulties in Emotion Regulation Scale (DERS) to measure mental health. The data was analyzed using the Chi-Square test. The research results indicated a significant relationship between toxic parents and teenagers' mental health, with a ρ-value of 0.001 (p < 0.05). This study concludes that the higher the level of toxic parents, the lower the level of teenagers' mental health. Parents are expected to adopt supportive parenting styles, and schools are expected to provide counseling services to maintain students' mental health.

Cross-national marriages between Indonesian citizens and foreign nationals generate complex legal issues concerning land ownership and citizenship. The Basic Agrarian Law (UUPA) and Citizenship Law No. 12 of 2006 have yet to harmonize their provisions regarding property rights within mixed-nationality marriages. This study aims to analyze the interrelation between land law and citizenship in cross-national marriages and evaluate their legal certainty. The research employs a normative-empirical approach by reviewing statutory regulations, case law, and interviews with land officials. The findings reveal a normative conflict between the prohibition of land ownership by foreign nationals and the constitutional right of Indonesian citizens married to foreigners to acquire joint property rights. Such disharmony leads to legal uncertainty and potential violations of property rights. The study concludes that reforming Indonesia’s land and citizenship law is crucial to accommodate international marriage dynamics and ensure legal certainty for all citizens.

The development of traditional markets is increasingly threatened by market transformation, both physically and through online sales systems (e-commerce). This study aims to analyze the forms of resilience implemented by clothing vendors at Wage Market, Tulungagung, in maintaining their business continuity amidst declining market conditions. This study uses a qualitative approach with a case study research design. This research utilizes James S. Coleman's Rational Choice Theory. The methods used are observation, interviews, and documentation. The subjects in this study were six people consisting of four clothing vendors, the Head Coordinator of Wage Market, and the Heads of Market Technical Implementation Units throughout Tulungagung Regency. Subject selection was based on a purposive sampling technique. The results show that the forms of trader resilience consist of economic, innovation, social networks, and psychological aspects. Economically, traders maintain their businesses through managing capital owned by personal savings and cooperative loans. In terms of innovation, traders utilize simple technology and a variety of merchandise patterns. In terms of social networks, family support and solidarity among traders are the main strengths, while psychologically, optimism and religious beliefs help them survive. The implications of this research emphasize the importance of strengthening vendor strategies through digital marketing training and support for market revitalization policies from local governments to maintain the economic sustainability of vendors during times of market transformation.

This study aims to analyze the forms of assertive persuasion found in a collection of song lyrics by The Peal by employing a pragmatic approach, specifically Searle’s classification of speech acts. The focus of the research is to examine how the lyrics represent assertive functions as a means of conveying messages, attitudes, and perspectives intended by the songwriter. This study uses a descriptive qualitative method involving several stages: listening closely to the lyrics, identifying linguistic indicators of assertive persuasion, and explaining the meanings and communicative functions embedded in the utterances.The findings reveal that six selected songs by The Peal contain various forms of assertive persuasion. The song Isak Tangis demonstrates an assertive act of warning, while Berbahagialah reflects an act of suggesting. The song Porak Poranda represents the act of complaining, whereas Kehancuran shows elements of asserting or criticizing. The song Cinta Mana yang Kau Bela? contains elements of boasting, and Belum Waktunya reflects the act of reporting or presenting information. These results indicate that The Peal’s song lyrics function not only as artistic expressions but also as persuasive communicative media that convey social and emotional messages through diverse assertive speech acts.

This study aims to explore the role of art in Islam by revisiting various books and references that focus on three main aspects: values, aesthetics, and ethics. In Islamic perspective, art is not merely about expressing beauty, but also serves as a medium to enhance one’s faith and morality, guiding humans to draw closer to Allah SWT. This research employs a qualitative descriptive approach using a literature review method based on relevant scholarly sources and academic documents. The findings indicate that Islamic art is built upon the principles of tawhid (monotheism), morality, and spirituality, which provide a profound meaning to every artistic creation. In terms of aesthetics, Islamic art emphasizes not only physical beauty but also harmony, balance, and the magnificence of Allah’s creation. The ethical aspect functions as a guideline for artists to ensure that their works remain within the boundaries of Islamic law and serve as instruments of da’wah, education, and moral development. Therefore, Islamic art represents the synthesis of beauty, truth, and goodness that guides humanity toward worship and devotion to Allah SWT. This study concludes that Islamic art plays a vital role in strengthening spirituality, character, and the advancement of an Islamic civilization that is cultured, beautiful, and meaningful.

This study aims to describe the nature of children from an Islamic educational perspective. This study uses a library research method by examining various relevant literature, including classical texts, the Qur'an, hadiths, and contemporary scientific works that discuss the concept of children in Islam. The results of the study indicate that children, from an Islamic perspective, have a very noble and strategic position, encompassing six main aspects. First, children are seen as a trust from Allah SWT. Second, children are a potential that needs to be developed. Third, children function as the next generation and bearers of the future of the community. Fourth, children have the right to receive a good and proper education. Fifth, children are positioned as subjects who have rights and roles in social life, not just objects of education. Sixth, children are also a source of happiness and well-being for their families and their surroundings. In the context of Islamic education, there are several methods that can be applied to educate children, including the method of role model, reward and punishment, the story method, and the advice method. These four methods play an important role in shaping children's character, faith, and morals in accordance with Islamic values. Understanding the nature of children in Islamic education is the main basis for building a generation that is faithful, has noble morals, and is responsible for themselves, their families, and society.

This study aims to outline how aqeedah and moral values are applied in the learning process of fourth-grade students at MI Ridogalih, examine the strategies teachers use to internalize these values, and identify factors that support or hinder the process. Using a descriptive qualitative method, the research gathered data from the Aqeedah–Akhlaq teacher, instructional documents, and records of the school’s religious activities. Data collection was conducted through guided interviews and document review, and the analysis followed the Miles and Huberman interactive model. The results show that the incorporation of aqeedah and moral education is implemented through consistent religious habituation, exemplary behavior demonstrated by teachers, and the integration of Islamic principles into classroom instruction. Contributing factors include the strong religious environment of the school and active parental engagement, while obstacles stem from the influence of digital media and the varied backgrounds of students’ families. The study concludes that combining habituation practices, teacher role modeling, and value integration plays a significant role in reinforcing students’ Islamic character development.

Internal control plays a crucial role in ensuring the reliability of financial reporting and the effectiveness of a company’s operations. One account that requires special attention is prepaid expenses, as its recognition and amortization may lead to misstatements if not properly executed. This study aims to analyze the implementation of internal control over prepaid expense accounts from the perspective of external auditors at Public Accounting Firm XYZ. The research employs a qualitative descriptive method through semi-structured interviews with auditors and examination of supporting documents related to the internal control system. The results indicate that internal control has been implemented through payment authorization procedures, verification of supporting documents, and testing of amortization allocations. However, weaknesses remain, including limited staff understanding of expense allocation policies and inadequate segregation of duties, which increase the risk of material misstatement. The findings highlight the importance of enhancing staff competence, establishing consistent amortization policies, and utilizing technology-based accounting systems to strengthen the effectiveness of internal controls and the reliability of financial reporting.

In an era of increasingly intense business competition, an organization's success heavily depends on the quality of individual performance within it. Achieving optimal performance becomes key in realizing organizational goals. In the golf industry, the role of service staff, particularly caddies, is vital as the frontline service that directly interacts with customers. This ongoing research aims to analyze the influence of performance management systems on employee performance of golf caddies at Senayan golf Club. Using a quantitative approach, this research involved 167 respondents and employed multiple regression analysis. The research results show that goal setting, performance feedback, performance assessment, and rewards have a significant positive effect on employee performance, while training has a positive but low significant effect. Meanwhile, the simultaneous influence of independent variables positively affects employee performance. The implications of this research demonstrate the importance of developing a comprehensive performance management system focusing on goal setting, feedback, performance assessment, training, and effective reward systems

This study aims to analyze the influence of profitability, liquidity, and leverage on firm value, both partially and simultaneously. The background of this study is based on the importance of firm value as an indicator of managerial performance and a factor that attracts investor attention. The approach used is quantitative with a causal-associative research type. The data used is secondary data obtained from the financial statements of 19 companies in the healthcare sector. Based on the analysis, the results indicate that profitability has a positive and significant effect on firm value, indicating that good financial performance can increase market perception of firm value. On the other hand, liquidity and leverage do not show a significant effect on firm value. This indicates that these two factors do not significantly influence market assessments of companies in the healthcare sector that are the object of this study. However, simultaneously, all three variables are proven to have a significant effect on firm value, indicating that although their partial effects are different, all three factors have a collective contribution in shaping firm value. From the results of this study, it can be concluded that profitability is the main factor that plays a role in increasing firm value, while liquidity and leverage require further attention in a more specific context.

This study focuses on the role of auditing in improving the credibility and reliability of financial statements, particularly through the examination of cash and cash equivalents, which are the most liquid assets and also the most vulnerable to errors and fraud. The purpose of this study is to improve the understanding of financial statement users, including investors, financial analysts, consultants, academics and accounting practitioners, as well as accounting students, about the function of cash and cash equivalents audit reports in improving business quality. This study found that comprehensive and independent cash and cash equivalent audits can increase user confidence in the transparency, accountability, and reputation of companies. This study conducted semi-structured interviews with eight informants in Jakarta, Bogor, and Depok. The results show that three main factors influence financial statement users' perceptions of audit quality: auditor credibility, audit process independence, and the audit's ability to demonstrate good corporate governance. According to the results of this study, cash audits are very important as a measure of management integrity and a tool for assessing company quality. The study is also expected to help auditors and management improve audit practices that are clearer, more independent, and focused on the needs of financial statement users.

This study examines the challenges encountered by auditors in evaluating the fairness of notes payable and equity accounts as part of the financial statement audit process. These accounts carry a high risk of misstatement when recognition, measurement, or disclosure does not align with applicable standards. The purpose of this research is to provide an in-depth overview of the procedures, techniques, and professional judgments applied by auditors in assessing the fairness of both accounts, including issues related to misclassification, incomplete audit evidence, and limited responses from third-party confirmations. This study employs a descriptive qualitative method through a literature review of relevant academic publications. The findings indicate that auditors frequently face obstacles such as the mixing of accrued interest with the principal amount, low confirmation response rates, and inadequate supporting documentation. These challenges require auditors to perform alternative procedures and strengthen substantive testing to obtain sufficient and appropriate audit evidence. The implications of this study highlight the need for consistent application of auditing standards, comprehensive documentation, and effective communication with clients to ensure financial statements present a true and fair view.

This study aims to analyze the influence of fertilizer prices and selling prices on the sustainability of apple farming, with apple quality serving as a mediating variable. The research was conducted in Andonosari Village, Tutur District, Pasuruan Regency, which is one of the main apple-producing areas in East Java. A quantitative approach with path analysis techniques was employed to determine both direct and indirect relationships among the variables. Data were collected from 96 apple farmers using structured questionnaires. The findings indicate that fertilizer prices do not have a direct effect on the sustainability of apple farming. However, fertilizer prices significantly affect apple quality, which in turn indirectly influences the sustainability of farming activities. Meanwhile, selling prices have a significant direct impact on both apple quality and the sustainability of apple farming. These results demonstrate that apple quality acts as an important mediating factor between fertilizer prices and selling prices in maintaining sustainable farming practices. Therefore, improving apple quality is a key strategy to strengthen the sustainability of apple farming, especially in facing the challenges of fluctuating fertilizer and market prices. This study provides useful insights for policymakers and farmers in developing strategies to enhance productivity and sustainability in apple agribusiness.