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This community service activity aims to increase the capacity of disaster archival document management and strengthen financial governance within the Muhammadiyah Disaster Management Center (MDMC) in Palangka Raya City. Orderly, systematic, and accountable archive management is a crucial factor in supporting a rapid, precise, and coordinated disaster response. Furthermore, transparent and efficient financial governance is the foundation for program sustainability and public trust in the organization. This training program is designed to provide MDMC administrators and volunteers with a comprehensive understanding of the principles, procedures, and best practices in disaster archive management and organizational finances. The implementation method includes presentations through interactive lectures combined with group discussions to identify real-world problems and solutions. Participants also have the opportunity to engage in hands-on practice, such as compiling disaster archival documents, managing archive databases, and creating simple financial reports in accordance with nonprofit accounting standards. Furthermore, this training introduces national regulations related to archiving and data protection, ensuring that practices are aligned with statutory provisions. The results of the training demonstrated an increased understanding of the participants regarding the importance of archive management and financial governance, as evidenced by their ability to systematically organize documents and present accountable financial reports. It is hoped that, after the training, participants will be able to consistently apply these principles in MDMC's operational activities. This will create a well-organized documentation system, accountable financial management, and an MDMC institution that is increasingly professional, effective, and responsive to community needs in emergency situations. This activity is a strategic step to strengthen MDMC's role as the vanguard in disaster management at the local and national levels.

This community service activity aims to increase the capacity of disaster archival document management and strengthen financial governance within the Muhammadiyah Disaster Management Center (MDMC) in Palangka Raya City. Orderly, systematic, and accountable archive management is a crucial factor in supporting a rapid, precise, and coordinated disaster response. Furthermore, transparent and efficient financial governance is the foundation for program sustainability and public trust in the organization. This training program is designed to provide MDMC administrators and volunteers with a comprehensive understanding of the principles, procedures, and best practices in disaster archive management and organizational finances. The implementation method includes presentations through interactive lectures combined with group discussions to identify real-world problems and solutions. Participants also have the opportunity to engage in hands-on practice, such as compiling disaster archival documents, managing archive databases, and creating simple financial reports in accordance with nonprofit accounting standards. Furthermore, this training introduces national regulations related to archiving and data protection, ensuring that practices are aligned with statutory provisions. The results of the training demonstrated an increased understanding of the participants regarding the importance of archive management and financial governance, as evidenced by their ability to systematically organize documents and present accountable financial reports. It is hoped that, after the training, participants will be able to consistently apply these principles in MDMC's operational activities. This will create a well-organized documentation system, accountable financial management, and an MDMC institution that is increasingly professional, effective, and responsive to community needs in emergency situations. This activity is a strategic step to strengthen MDMC's role as the vanguard in disaster management at the local and national levels.

Number recognition is a critical skill in early education, laying the foundation for digital literacy and mathematical understanding. However, traditional methods of teaching number recognition often lack the interactivity and engagement necessary for effective learning, particularly for young learners. This study proposes the development of a deep learning-based Android application aimed at enhancing the number recognition process by providing an interactive and visual learning experience. The application utilizes a Convolutional Neural Network (CNN), a type of deep learning model, to recognize handwritten numbers, offering users an innovative and engaging way to learn and practice number recognition.In the proposed application, users can draw numbers on their devices, and the system will immediately provide feedback regarding the accuracy of the drawn numbers. The CNN model will be trained on a comprehensive dataset of handwritten digits to ensure high accuracy in recognition. This real-time feedback loop is designed to help users learn the correct form of numbers while also introducing the foundational concepts of deep learning. The main objective of this application is to provide an accessible, interactive platform for learning number recognition, especially for novice learners who may be unfamiliar with basic concepts in machine learning and digital literacy. By integrating deep learning technology, the application not only supports the learning of number recognition but also serves as an introduction to artificial intelligence (AI) concepts in a practical, easy-to-understand format. Furthermore, the application is designed to be user-friendly, ensuring that it is suitable for a wide range of learners, including children and beginners. The application aims to combine the fundamental principles of deep learning with a practical, hands-on learning experience, fostering a deeper understanding of both number concepts and the potential of AI in everyday life.

Family conflicts triggered by inheritance distribution issues are a common phenomenon in society, primarily due to a lack of understanding of applicable inheritance laws, both according to Islamic law and positive law in Indonesia. This community service activity aims to provide inheritance law education to members of a religious study group in Medan Johor District as a preventative measure against potential family conflicts. Implementation methods included lectures, interactive discussions, and relevant case studies, with legal experts as resource persons. The results of the activity showed an increased understanding of the participants regarding the basic principles of inheritance law and the importance of open communication within families regarding the distribution of inheritance. This education is expected to be the first step in building legal awareness and realizing family harmony in the Medan Johor community.

The number of school-age adolescent girls in Banggai Regency, Central Sulawesi, still faces serious challenges related to nutritional problems such as anemia and chronic energy deficiency (SEZ). Low nutritional literacy and unbalanced food consumption habits also worsen their nutritional status, especially during puberty when nutritional needs increase significantly. This service activity aims to increase the understanding and awareness of young women on the principles of balanced nutrition through a participatory educational approach. The implementation of the activity was carried out at SMP Negeri 2 Bunta, Simpang Raya District, involving 30 students in grades VII and VIII as well as UKS supervisory teachers. The intervention included providing material on "Fill My Plate", the 4 pillars of balanced nutrition, and the risk of nutritional disorders in adolescents. The material was delivered in the form of interactive counseling using leaflet media, accompanied by knowledge measurement through pre-test, post-test, and one-week post-activity evaluation. The results of the activity showed a significant increase in students' understanding of the principles of balanced nutrition, with the knowledge score of the good category increasing from 40% to 87%. Most of the participants were able to mention the composition of the meal portion, the importance of breakfast, restrictions on fast food consumption, and the need to drink enough water every day. This activity also has an impact on increasing the capacity of teachers in assisting and monitoring the health status of students through the UKS program. Teachers become more active in conducting periodic counseling and recording the nutritional development of female students on a regular basis. School-based balanced nutrition counseling has been proven to be effective in improving adolescent nutritional literacy. This educational model can be replicated in other regions with cross-sectoral support such as education offices, health centers, and village governments, to support the achievement of sustainable development goals in the health sector.

This community service activity was implemented with an educational and participatory approach through outreach activities, lectures, discussions, and intensive mentoring. This activity was aimed at participants in the meeting to establish the Merah Putih Village Cooperative, consisting of various elements of the community, Lembang officials, and several representatives from related sectors who have a direct or indirect relationship with village economic development through cooperatives. The material provided included an understanding of the basics of cooperatives, the benefits of the existence of cooperatives for village communities, as well as the stages or legal and administrative flows in the process of establishing a cooperative in accordance with applicable regulations in Indonesia. In addition, participants were also given insight into the principles of good cooperative governance, financial transparency, member meeting mechanisms, and the distribution of SHU (Surplus Operating Results) fairly and proportionally. The material was delivered through interactive lectures and open discussions that allowed for active participant participation to ask questions, provide suggestions, and express their experiences and hopes for the cooperative that will be formed. The activity continued with mentoring in the process of establishing the cooperative's organizational structure, including the election of administrators, the preparation of AD/ART, and understanding the duties and responsibilities of each element in the cooperative organization. The primary goal of this mentoring activity is to provide comprehensive understanding, increase community capacity to manage cooperatives independently and professionally, and encourage active community participation in productive economic activities through cooperatives. Thus, it is hoped that the Merah Putih Village Cooperative can become a sustainable driving force for the local economy.

The nutritional awareness of pregnant women in the Simpang Raya Community Health Center (Puskesmas) in Banggai Regency is still relatively low, necessitating educational efforts to increase their understanding of the importance of balanced nutrition during pregnancy. This community service activity aims to improve the knowledge of pregnant women through participatory and educational nutrition counseling held for one week in the Puskesmas hall. The methods used included interactive lectures, group discussions, and healthy menu preparation simulations, supported by leaflets adapted to the local context. A total of 40 pregnant women from various trimesters of pregnancy participated in the activity and were assessed using pre- and post-test instruments. The results of the activity showed a significant increase in participant knowledge, from 43% in the "good" category before the activity to 78% after the counseling. Most participants were able to understand the basic principles of balanced nutrition, identify food sources of important nutrients such as iron and folic acid, and prepare daily menus according to Ministry of Health guidelines. This improvement indicates that visual and interactive information delivery is easier for participants to understand, especially those with lower educational backgrounds. Furthermore, this activity also serves as a means of empowering pregnant women to be more active in maintaining their own and their fetus' health by choosing nutritious foods. Therefore, it is crucial for health workers at community health centers (Puskesmas) and integrated health post (Posyandu) cadres to continue this educational program on an ongoing basis. Structured, communicative, and participatory nutrition education is effective in increasing pregnant women's understanding and can be replicated periodically at other Posyandus (Integrated Health Posts) to support stunting prevention efforts and improve maternal and child health.

The issue of climate change and increasing public awareness of the importance of environmental sustainability are driving the tourism industry to adopt sustainable practices. One such effort is the use of environmentally friendly products or green products in its operations. BudiSun Resort Maumere, located in East Nusa Tenggara, is one resort that has implemented environmentally friendly principles in its services and facilities. However, further research is needed to determine the extent to which these practices influence consumer behavior, particularly in terms of purchase intention. This study aims to analyze the influence of green products, brand image, and environmental awareness on consumer purchase intention at BudiSun Resort Maumere. The research approach used was quantitative with a survey method. The sample in this study consisted of 150 respondents who had stayed at the resort. The instrument used was a questionnaire with a Likert scale, and the data were analyzed using multiple linear regression with the help of SPSS version 25 software. The analysis results showed that all three independent variables—green product, brand image, and environmental awareness—simultaneously had a significant effect on purchase intention, with a coefficient of determination (R²) of 0.827 and an F-value of 231.894 at a significance level of 0.000. Partially, brand image (β = 0.321; sig = 0.000) and environmental awareness (β = 0.651; sig = 0.000) had a positive and significant effect on purchase intention. However, green product (β = –0.056; sig = 0.354) did not show a significant effect. These findings suggest that while the use of environmentally friendly products is important, the strength of brand image and consumer environmental awareness play a greater role in influencing consumer intention to revisit resort services. Therefore, sustainable tourism marketing strategies should emphasize strengthening brand image and environmental education.

Micro, Small, and Medium Enterprises (MSMEs) have an important contribution in supporting the national economy, especially in terms of job creation and strengthening the local economy. However, most MSMEs still face challenges in compiling financial statements that are in accordance with applicable accounting standards. This study aims to analyze the extent to which the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) has been implemented by MSME actors, as well as identify the obstacles faced in the process. The research approach used is qualitative descriptive, with data collection techniques through interviews, direct observation, and document review. The findings of the study show that the level of understanding of MSME actors towards SAK-EMKM is still low, and the implementation of these standards is not evenly distributed. The main causative factors include limited accounting knowledge, lack of professional assistance, and lack of access to technical training. In addition, most MSMEs still rely on manual recording without referring to correct accounting principles, making it difficult in the audit process or applying for loans to financial institutions. Another obstacle is the lack of digital literacy in financial management, as well as the assumption that the preparation of financial statements is not a top priority. In fact, well-structured financial statements can be an important tool in business decision-making and open access to funding. This study recommends the importance of collaboration between the government, academics, and financial institutions to provide training, mentoring, and a simple reporting system that is in accordance with the characteristics of MSMEs. This effort is expected to increase the awareness and ability of MSMEs to manage finances in an accountable and transparent manner, as well as support business growth and sustainability in the long term.

This study analyzes the application of the principles of gharar (uncertainty) and ‘adl (justice) in the subsidized LPG supply chain at Pangkalan Fawaid, Gondanglegi District, using the Maqashid Syariah approach. The primary focus of this research is to identify issues related to the distribution of subsidized LPG that involve Islamic economic principles, particularly concerning uncertainty and injustice that may disadvantage the public, especially low-income households. The main issues identified include the uncertainty of distribution schedules, price fluctuations, limited supply, and a lack of transparency in information, leading to unequal access for low-income households. The research employs a qualitative-empirical method with data collection techniques such as in-depth interviews, participatory observation, and document analysis. Five key informants were selected through purposive sampling to provide comprehensive insights into the issues surrounding subsidized LPG distribution. The data analysis used the interactive model by Miles & Huberman, with triangulation validation to ensure the accuracy and consistency of the findings. The results indicate the presence of gharar in several aspects, such as price uncertainty, quotas, and distribution schedules. Price uncertainty causes subsidized LPG prices to often exceed the Highest Retail Price (HET), while uneven distribution leads to injustice in access for households in need. Violations of the ‘adl principle are evident from the unequal and uneven distribution, which leads to access disparities among low-income households. Based on these findings, it is crucial to digitalize the LPG distribution system to make it more transparent, enhance supervision of distribution practices, and strengthen consumer literacy so they better understand their rights and obligations in accordance with Islamic economic principles. With these measures, uncertainty and injustice in subsidized LPG distribution can be minimized, leading to a more equitable and transparent distribution system.

This study aims to identify the factors that influence the local community in developing the swallow nest business and to examine how the practice of swallow nest farming aligns with the principles of Islamic business ethics in Marioriwawo District, Soppeng Regency. The swallow nest industry has grown significantly in this area, shifting the economic landscape from primarily agricultural activities to a more diversified business sector. Before the emergence of this business, most residents were involved in farming. However, due to factors such as unpredictable harvests and unstable agricultural income, many community members have turned to swallow nest cultivation as an alternative and promising source of livelihood. According to Islamic business ethics, the practice of breeding swallows is permissible, as long as it does not involve cruelty to animals. This view is supported by the Indonesian Ulema Council (MUI) Fatwa Number 2 of 2012, which states that raising or cultivating swallows is allowed, provided the birds are not harmed or subjected to distress. Furthermore, the consumption and trade of swallow nests are also considered halal under Islamic law, adding to the business's appeal among the Muslim population. To explore the underlying motivations and social dynamics of this business shift, the study employed a qualitative research method. This approach was chosen to gain a deeper understanding of the local context, including the experiences, beliefs, and socioeconomic conditions of the people involved. The results revealed several influencing factors: the potential for high profit from selling swallow nests, the challenges faced in traditional agriculture (such as frequent crop failure), and the religious assurance that the business is acceptable under Islamic teachings. Overall, the swallow nest business represents a strategic and ethical economic opportunity for the community, enabling them to improve their livelihoods while staying aligned with their religious values.

This study employed qualitative methods with primary and secondary data sources. Primary data were obtained through interviews, while secondary data were obtained from important documentation of the Mutiara Welirang Village-Owned Enterprise (BUMDes). Data analysis was conducted using descriptive qualitative methods to obtain a comprehensive picture of the BUMDes' contribution to community welfare. The results of the study indicate that the Mutiara Welirang BUMDes plays an active role in improving the welfare of the Ketapanrame Village community through various services. These services include clean water management, environmental cleanliness management, interest-free loans, stall and kiosk rentals, and tourist attraction management. These various services are considered to have a positive impact on the social and economic conditions of the village community. An Islamic Economics review of the BUMDes' contribution indicates its alignment with Islamic economic principles. The activities carried out are mutually beneficial and align with Islamic values and welfare indicators in the maqashid sharia. This reflects the application of the values of justice, balance, and sustainability in village economic practices. The implications of these findings suggest that the Mutiara Welirang BUMDes can continue to maintain its positive performance and continuously improve the quality of its services. This effort is crucial to ensure the benefits are felt more widely by the community and to further strengthen the role of BUMDes as a driver of village economic development based on Islamic values.

This study aims to examine one of the disciplines of Islamic law, namely the pricing mechanism from the perspective of Imam Al-Ghazali, in order to create a healthy market environment free from monopolistic practices and manipulation, and aligned with Sharia principles. This research employs a descriptive qualitative approach using a literature study method by reviewing various relevant books, classical texts, articles, and academic journals related to Islamic economics and Imam Al-Ghazali’s thought. The findings indicate that the concept of fair pricing is not solely dependent on the interaction between supply and demand, but must also consider moral and social dimensions, such as justice, honesty, and public welfare. Imam Al-Ghazali strongly emphasized that economic transactions should uphold ethical standards and social responsibility to prevent exploitation and inequality. He argued that pricing must reflect not only market dynamics but also the broader ethical framework rooted in Islamic values. Furthermore, the study explores the concept of economic equilibrium in relation to pricing mechanisms, where prices should ideally balance individual interests with communal welfare. The research also discusses the correlation between economic balance and price-setting policies, including the views of other classical and contemporary Islamic scholars. It is found that state intervention is permissible in certain conditions—particularly when market mechanisms fail to ensure fairness—thus justifying government roles in market supervision and price stabilization. One of the key concepts in Islamic economics is the notion of a just price (al-thaman al-‘adl), as emphasized by Imam Al-Ghazali.. This study concludes that understanding pricing from Al-Ghazali’s perspective offers valuable insights for building ethical and socially responsible economic systems aligned with Islamic teachings.

This research explores how the Direct Cash Transfer (BLT) program is implemented in Manubar Village, Sandaran Sub-district, as a government effort to assist low-income families. The research looked at different types of assistance, including BLT Dana Desa, Program Keluarga Harapan (PKH), and Non-Cash Food Assistance (BPNT), designed to help meet people's basic needs. The research aims to identify the types of assistance provided, evaluate how well they are implemented, and understand their impact on community welfare in areas such as the economy, education, clothing, food, and health. Using a descriptive qualitative approach, this research collected information through interviews with eight beneficiaries, observation, and documentation. The results showed that BLT significantly helped improve living standards, especially by fulfilling basic needs. From an Islamic economic perspective, the program embodies the values of social justice, honesty, and beneficence that are in line with the principles of wealth distribution in sharia. BLT is seen as a clear example of the government's role in improving community welfare in a targeted and meaningful way.

This study aims to examine the perspectives of students from the Islamic Family Law (HKI) Study Program regarding Ministerial Regulation of Education, Culture, Research, and Technology (Permendikbudristek) No. 30 of 2021 concerning the Prevention and Handling of Sexual Violence in Higher Education Institutions. Particular focus is given to Article 5 paragraph 2, which contains the phrase “without the victim’s consent,” a clause that has sparked considerable public debate. This qualitative field research was conducted at the Faculty of Sharia, UIN Sjech M. Djamil Djambek Bukittinggi, involving 17 final-semester students selected using a snowball sampling technique. Data were collected through in-depth interviews and documentation, then analyzed using thematic analysis. The findings indicate that most students had limited understanding of the regulation due to the lack of socialization and outreach within the university. Moreover, the majority expressed concern over the phrase “without the victim’s consent,” which they viewed as ambiguous and potentially legitimizing consensual sexual relations outside of marriage—a practice prohibited in Islamic law. While the students supported the need for legal protection against sexual violence, they called for the revision of the regulation to align more closely with the principles of fiqh and Islamic jurisprudence. Thus, the effective implementation of this policy within Islamic higher education institutions requires the harmonization of state law and Islamic values.

The balance between the rights and obligations of husband and wife is a fundamental pillar in building a harmonious household according to Islamic teachings. However, there is still a significant lack of understanding among the community, especially among women, regarding the roles and responsibilities of each partner in married life. This study aims to analyze the effectiveness of outreach activities regarding the rights and obligations of husband and wife from the perspective of Islamic Law, delivered to members of the PWBI (Persatuan Wanita Batak Indonesia)  Kwala Bekala. The method used is a qualitative-descriptive approach, with data collection techniques including observation, interviews, and documentation during the outreach activity. The results of the study show that the outreach was effective in enhancing participants’ understanding of the fundamental principles of marital relationships in Islamic law, such as the concept of male leadership, consultation (shura), justice, and the importance of communication and mutual respect. The activity also had a positive impact on participants’ legal and religious awareness in managing their household lives. Such activities need to be expanded further to strengthen Muslim family resilience based on Islamic values.

The training on photovoltaic cell implementation at At-Taubah Islamic Boarding School, Tirtamulya, Karawang, aimed to enhance the students’ productivity through mastery of renewable energy technologies. This training was conducted as an empowerment initiative to enable students to independently apply photovoltaic cell technology to meet energy needs within the boarding school environment, while also equipping them with entrepreneurial skills in the renewable energy sector. The training methods included the delivery of basic material on photovoltaic cells, hands-on practice in assembling small-scale solar panels, and simulations of their use for lighting and simple equipment within the school. The results showed an 85% increase in students’ understanding of the working principles of photovoltaic cells, based on pre-test and post-test comparisons, along with improved skills in installing basic solar panel systems. Moreover, the training fostered student interest in developing solar panel installation and maintenance services within the surrounding community. Thus, this program contributed to enhancing the students' productivity and self-reliance while promoting clean energy utilization within the pesantren community.

This study aims to analyze the financial performance of Bank Syariah Indonesia (BSI) Bandung Asia Afrika Branch Office using solvency ratios, including Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR). The research emplyos a descriptive quantitative approach using secondary data obtained from financial reports for the years 2023-2024. Solvency ratios serve as crucial indicators in assessing the bank’s ability to meet long-term obligations and manage its capital structure. The analysis refers to the principles of sharia-based financial reporting as outlined in PSAK 401, which emphasize transparency and accountability. The results show that BSI KC Bandung Asia Afrika experienced improved solvency, as indicated by decreasing DER ratio, along with the presentation of financial statements that comply with Islamic accounting standards.

This study aims to analyse the implementation of Total Quality Management (TQM) principles in enhancing student satisfaction at Madrasah Aliyah Negeri 2 Kudus. The main issues examined include: 1) how TQM is implemented at MAN 2 Kudus, 2) the factors that encourage and inhibit the implementation of TQM, and 3) the impact on student learning outcomes and the overall quality of education. This research employs a qualitative method with data collection techniques including observation, interviews, and documentation. The data obtained were analysed through the process of reduction, presentation, and conclusion drawing. The findings reveal that: 1) the implementation of TQM at MAN 2 Kudus involves all school elements--from leadership and teachers to students--with a focus on continuous improvement in educational services, learning processes, and resource management; 2) the main driving factors for successful TQM implementation are leadership commitment, active participation of all school members, and the emerging quality culture. However, challenges still exist, such as limited understanding of TQM principles among some teachers and staff, as well as inadequate supporting facilities. 3) The positive impact of TQM implementation is reflected in the increased student satisfaction with educational services, a more conducive learning atmosphere, and improvements in learning outcomes and graduate quality. The study recommends ongoing training on TQM for the entire academic personnel and strengthening of the internal quality assurance system. These findings are expected to serve as a reference for other educational institutions in optimizing TQM implementation to improve quality and student satisfaction.

The study try to investigate how corporate governance practices affect tax avoidance in manufacturing companies (listed on IDX, 2021-2023). The five independent variables are foreign ownership, audit committee, audit quality, independent board of commissioners, and institutional ownership, which are analyzed to obtain findings on their influence on tax avoidance, proxied by the Effective Tax Rate (ETR). The findings of the study show tax avoidance is not significantly affected by these five independent variables, either individually or collectively. These findings indicate that tax avoidance in manufacturing companies is not directly affected by the corporate governance mechanisms measured through these variables. This research provides implications for regulators and companies in evaluating the effectiveness of implementing various principles of good corporate governance in the oversight of tax policies.