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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 aims to analyze the factors that influence cognitive development and the role of learning motivation in the learning process of teacher training students. Using a quantitative approach with a descriptive correlational design, this study involved 120 students from four study programs at the Faculty of Teacher Training and Education (FKIP) Galuh University, selected by purposive sampling from active students who regularly participate in lectures. The instruments used were a cognitive development questionnaire based on Piaget's theory and Bloom's taxonomy, and a learning motivation questionnaire with a Likert scale of 1–5. Data were analyzed using descriptive statistics, Pearson correlation, and simple and multiple linear regression. The results showed that cognitive development (β = 0.43, p < 0.01) and learning motivation (β = 0.37, p < 0.05) each had a significant influence on student achievement. A strong positive correlation between the two variables indicates a mutually supportive relationship. Academic environmental factors, independent learning strategies, and lecturer support were identified as the main drivers of cognitive development. These findings emphasize the need for higher education to integrate learning approaches that address students' cognitive development while simultaneously fostering intrinsic motivation to improve learning quality and future professional readiness.

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

This study examines customer churn prediction in subscription-based telecommunications from a digital marketing perspective using machine learning. The analysis utilizes a secondary dataset of 7,043 customer records that simulate behavioral, contractual, and financial attributes commonly found in telecom services. Three classification algorithms Logistic Regression, Random Forest, and Gradient Boosting are applied to model churn behavior. Data preprocessing includes handling missing values, encoding categorical variables, and splitting data into training and testing sets. Model performance is evaluated using accuracy, recall, and ROC-AUC, with emphasis on recall due to its importance in identifying at-risk customers. The results show that Gradient Boosting achieves the highest overall performance with an ROC-AUC of 0.84, while Logistic Regression provides relatively higher recall. Key drivers of churn include short-term contracts, higher monthly charges, and lower service engagement. However, recall remains moderate, indicating limitations in capturing complex behavioral factors. These findings suggest the need to combine predictive models with behavioral insights and highlight the importance of early customer engagement and long-term retention strategies.

This study explores the revitalization of the Sundanese Pegon script through a community-based training program at Al-Huda Islamic Boarding School, Bandung. Conducted by the Community Service Team of Telkom University in June 2025, the program aimed to preserve traditional Islamic literacy by reintroducing the Pegon script to students (santri). Utilizing a qualitative-descriptive method through observation, interviews, and document analysis, the research reveals that the training successfully enhanced both the students' awareness and technical proficiency in reading and writing Pegon. Interview results with the Chairman of the Al-Huda Foundation, Roni Syahroni, emphasize that this effort is not merely an academic achievement but a vital step in reviving the historical soul of the pesantren. The findings demonstrate strong community support for preserving local cultural literacy. The study concludes that the community-based education model is highly effective and viable as a strategy to sustain the Islamic cultural heritage of Nusantara amidst modern challenges. Thus, Pegon literacy remains a spiritual and intellectual bridge for future generations.

This study aims to analyze innovative strategies that can be implemented by Micro, Small, and Medium Enterprises (MSMEs) in East Java to improve competitiveness through digital marketing and e-commerce. This study uses a descriptive qualitative approach with a library research method by reviewing various scientific literature, government reports, and previous studies related to MSME innovation and digital transformation. The results of the study indicate that digital marketing and e-commerce innovation can increase market reach, operational efficiency, product differentiation, and MSME sales. However, the implementation of innovation still faces several challenges such as low digital literacy, limited capital, limited technology, and lack of system integration. Therefore, innovative strategies are needed, including integrated digital marketing, marketplace optimization, social commerce, digital payment systems, logistics integration, digital branding strengthening, and digital literacy training. In addition, collaboration between MSMEs, government, universities, communities, and digital platforms is an important factor in accelerating MSME digital transformation. This study produces recommendations for an innovative strategy model based on digital marketing and e-commerce to improve the competitiveness and sustainability of MSMEs in East Java.

This study aims to understand the psychological dynamics of bilih fish traders at Lake Singkarak in facing periods of scarcity, including psychological processes, survival strategies, and the impacts experienced. This research employs a qualitative approach using the Miles and Huberman data analysis model, which includes data collection, data condensation, data display, and conclusion drawing and verification. The results show that the traders possess strong psychological resilience in dealing with economic and environmental pressures. Cognitively, they demonstrate adaptive thinking and maintain optimism; affectively, they are able to manage negative emotions such as anxiety and stress; and conatively, they remain active in making efforts to sustain their businesses. The adaptive strategies implemented include business diversification, restructuring of capital management, and strengthening social networks with fishermen and other business actors. These dynamics are influenced by internal factors such as experience, religious values, and social responsibility, as well as external factors such as environmental conditions and market competition. Overall, psychological resilience, social values, and spirituality are key factors in maintaining business sustainability during periods of scarcity. Therefore, support from the government is needed in the form of training, financial assistance, and policies that favor local business actors.

This study aims to analyze the implementation of cross-sector education based on community participation as an effort to achieve the Sustainable Development Goals (SDGs) in Watangsono Village, Wonogiri. This research employed a descriptive qualitative approach by collecting data through participatory observation, documentation, and Focus Group Discussions (FGD) involving key stakeholders in the village. The results show that the implementation of cross-sector educational programs covering education, health, economy, and environment has a significant impact on improving community knowledge, skills, and awareness. Community participation was reflected through active involvement in various practical activities, such as anti-bullying education, digital literacy training, stunting prevention through local food processing, herbal plant utilization, natural pesticide production, family health massage practices, and strengthening local economic capacity. The participatory and applicative approach encourages two-way knowledge transfer and strengthens community capacity in managing local resources sustainably. Despite challenges such as limited resources and time constraints, the program demonstrates positive contributions to supporting SDGs achievement at the village level. Therefore, cross-sector education based on community participation can serve as an effective strategy in empowering rural communities and fostering sustainable development.

This study aims to analyze the implementation of the Reconnecting active learning method in Islamic Religious Education (PAI) for ninth-grade students at SMP Negeri 2 Sentani and to examine its role in enhancing students’ learning interest and engagement. This research employs a descriptive qualitative approach with a case study design to gain an in-depth understanding of the learning process. Data were collected through in-depth interviews with three PAI teachers, the school principal, and three students, and were further supported by classroom observations and documentation. The data analysis technique used the Miles and Huberman interactive model, which includes data reduction, data display, and conclusion drawing. The findings indicate that the implementation of the Reconnecting method has a positive impact on students’ learning experiences, particularly in increasing their interest, active participation, and ability to relate learning materials to real-life contexts. Students become more responsive and motivated during the learning process. However, several challenges were identified, including limited instructional time and varying levels of teacher readiness in applying the method effectively. Therefore, continuous teacher training and better time management are recommended to optimize the use of this method in PAI learning

Medication adherence among the elderly is an important factor in achieving successful therapy, particularly during the month of Ramadan when changes occur in meal patterns and medication schedules. Elderly patients with chronic diseases often experience difficulties in adjusting their medication timing, which may lead to poor adherence. This study aimed to implement a smart pill boxwith educational labels to improve knowledge and medication adherence among elderly individuals during fasting. The study involved 40 elderly respondents in a social care institution. The intervention consisted of training on the use of the smart pill box, educational labeling, and evaluation through observation, interviews, and checklist forms. The results showed that most respondents took medication twice daily (42.5%) and adjusted their medication schedules to sahur and iftar (45%). Before the intervention, 57.5% of respondents had not received information about medication use during fasting. The implementation of the smart pill boxwith educational labels improved the elderly’s understanding of medication use and supported better medication adherence during Ramadan.

Micro, small, and medium enterprises (MSMEs) constitute a pivotal pillar of local economic resilience in Bandar Lampung, particularly in the fashion, salon and beauty, and professional service sectors. Notwithstanding their considerable growth potential, many MSMEs continue to encounter structural constraints that impede business expansion, most notably limited entrepreneurial capability, restricted access to capital, and the suboptimal utilization of digital marketing. Against this backdrop, the present study aims to examine the partial and simultaneous effects of entrepreneurship training, capital access, and digital marketing strategy on MSME business expansion. This research employed a quantitative explanatory design with a cross-sectional approach. Data were collected from 100 MSME owners selected through purposive sampling from a population of 2,785 enterprises, and were analyzed using multiple linear regression with SPSS. The findings reveal that entrepreneurship training does not exert a statistically significant effect on business expansion (B = 0.000; p = 0.998), indicating that training, in isolation, has not yet been effectively translated into concrete growth-oriented business practices. By contrast, access to capital has a positive and significant effect (B = 0.263; p = 0.001), demonstrating that financial accessibility enhances operational scale and market development. More importantly, digital marketing strategy emerges as the most influential determinant of business expansion (B = 0.593; p < 0.001), confirming that digital platform utilization substantially strengthens market reach, customer engagement, and business competitiveness. Simultaneously, the three variables significantly affect MSME expansion (F = 34.061; p < 0.001), with an explanatory power of 51.6%. It can therefore be concluded that MSME expansion is primarily driven by the synergy of financial accessibility and digital market adaptation, while entrepreneurship training becomes meaningful only when effectively operationalized within business practice.

The farmer empowerment program in Dilem Village, Gondang District, was implemented through training on the production of solid compost based on livestock manure as an effort to enhance the independence and agricultural productivity of the local farming community. This training was designed to utilize local resources through a village potential–based approach that emphasizes the optimization of livestock waste and organic materials available in the surrounding environment. The implementation methods included socialization activities, material delivery, hands-on practice in compost production, and post-training assistance to ensure the sustainability of technology application at the farmer level. The results of the program indicated an increase in farmers’ knowledge and skills in the compost-making process, enabling them to produce organic fertilizer independently and reduce dependence on chemical fertilizers. This program also had a positive impact on soil quality, production cost efficiency, environmental cleanliness, and supported environmentally friendly and sustainable agricultural practices. Thus, this training activity contributes to strengthening the local economy, improving farmers’ welfare, and developing a sustainable agricultural system based on local resources in Dilem Village in a continuous and practical manner.

The internship program of Universitas Mayjen Sungkono in Begaganlimo Village introduced a training initiative focused on the Development of an Adaptive Learning Platform Based on D-PACK as an effort to enhance the quality of digital learning in Begaganlimo elementary schools. This training was designed to assist teachers in strengthening their ability to design and utilize interactive learning media supported by artificial intelligence (AI). Through this socialization activity, teachers were not only introduced to the use of adaptive technology but also guided to apply it in teaching practices so that the learning process becomes more effective, easier to understand, and more engaging for students. In addition, the socialization activities provided a deeper understanding of how technology can be used and integrated into teaching. Teachers not only learned to operate AI-based applications or devices, but they also gained insight into the pedagogical principles within the DPACK framework, which ensures that technology is applied appropriately. As a result, learning is expected to become easier to understand, more engaging, and capable of increasing students’ participation and motivation in the classroom.

Patient safety is a top priority in healthcare services in hospitals. One of the critical elements is the accuracy of patient identification to prevent incidents such as procedural errors or medication administration. The purpose of this study was to determine the relationship between nurses' compliance in implementing SBAR communication with the accuracy of patient identification at Hospital X, West Jakarta. This study is a quantitative analytical study. The research design used was a cross-sectional study. The population in this study were nurses working at Hospital X, West Jakarta with a sample of 50 respondents taken using the total sampling technique. The data collection technique used an instrument in the form of an observation sheet for SBAR compliance and patient identification accuracy. Data analysis used the Chi-Square statistical test method. Based on the results of the study, it was found that most nurses were not compliant in implementing SBAR communication, namely 27 people (54%) and the majority were not accurate in identifying patients, namely 30 people (60%). The results of the statistical test showed a p value = 0.000 (p <0.05), which means there is a significant relationship between nurses' compliance in implementing SBAR communication with the accuracy of patient identification at Hospital X, West Jakarta. This study indicates that the better nurses' adherence to SBAR communication, the better the accuracy of patient identification. Hospitals are recommended to increase routine supervision and ongoing training to strengthen a culture of patient safety through effective communication.  

Strategic management plays a crucial role in ensuring the operational sustainability and competitiveness of PT Karya Giri Palma, a manufacturing company specializing in springbed and furniture production. In an increasingly competitive market environment and amid ongoing production challenges, the company is required to implement well-structured and adaptive strategic management practices. This study employs a qualitative research approach to explore the implementation of strategic management within the organization and to identify obstacles that arise during its integration into daily operational activities. Data were collected through in-depth observations and interviews to obtain a comprehensive understanding of managerial practices and employee involvement. The findings reveal that the active participation of both management and employees in the formulation and implementation of strategies significantly contributes to improved employee motivation, higher productivity levels, and enhanced work quality. Strategic alignment between organizational goals and employee roles encourages a stronger sense of responsibility and commitment among employees. However, several challenges remain, particularly in cross-divisional coordination and the consistent execution of strategies at the operational level. Therefore, this study recommends strengthening interdepartmental communication, optimizing the use of management information systems, and enhancing human resource capabilities through continuous training. These findings may serve as a valuable reference for similar manufacturing companies seeking to optimize strategic management practices in order to achieve sustainable performance and long-term competitiveness.

The purpose of this community service program is to enhance the capacity and independence of Micro, Small, and Medium Enterprises (MSMEs) by providing improved training in business management. The program covers the use of digital technology in the agricultural sector, the implementation of occupational safety and health practices, intellectual property protection, and simple financial record-keeping practices. In Pugeran Village, the activities were carried out using a collaborative approach involving the village government, MSME actors, and university students participating in the Community Service Program (Kuliah Kerja Nyata). A qualitative descriptive approach was employed through observation, interviews, and focus group discussions, complemented by direct mentoring and counseling sessions. The results indicate that MSME actors have begun to understand the importance of maintaining simple financial records, utilizing digital technology to market their products, and becoming more aware of workplace safety as well as legal protection for their businesses. The program also encouraged MSME actors to shift their perspectives and manage their enterprises in a more professional manner. However, the speed of implementation varied depending on differences in age, educational background, and established business habits. Overall, this community service activity contributed to strengthening the capacity of MSMEs and supporting sustainable economic growth in the village

This research is motivated by the importance of strengthening a professional public service culture through the integration of public administration values, norms, and ethics. Although various regulations and codes of ethics have been established in public organizations, gaps remain between formal norms and service practices in the field, such as low levels of responsiveness and professionalism among civil servants. This study aims to analyze the relationship between values, norms, and ethics in shaping public service culture, and to examine the role of organizational ethics and codes of ethics in strengthening public administration professionalism. The research employed a qualitative approach with a descriptive-analytical design through a literature review of relevant journals, books, and policy documents. Content analysis techniques were used to identify patterns of relationships between concepts. The results indicate that the internalization of ethical values ​​such as integrity, accountability, and transparency significantly influences the quality of public services. An organizational code of ethics serves as a formal instrument that clarifies standards of conduct for civil servants and strengthens a professional work culture. Consequently, public organizations need to strengthen ethics training, oversight mechanisms, and the integration of ethical values ​​into performance evaluation systems to build responsive and public-interest-oriented services.

After completing their studies, accounting graduates are not limited to careers in the accounting field alone; they have a wide range of professional opportunities depending on the factors influencing their decisions. This study uses primary data, with the population consisting of undergraduate (S1) accounting students at Esa Unggul University. The sampling technique employed is nonprobability sampling using a snowball sampling approach. The results show that the simultaneous significance value is 0.000, which is less than 0.05. Partially, the salary variable has a significance value of 0.000, professional training 0.066, professional recognition 0.161, social values 0.734, and work environment 0.308. These findings indicate that, collectively, salary, professional training, professional recognition, social values, and work environment have a significant influence on accounting students’ perceptions in choosing a career as a public accountant. However, individually, only the salary or financial reward factor has a significant effect. Meanwhile, professional training, professional recognition, social values, and work environment do not have a significant influence on students’ decisions to pursue a career as a public accountant.

This research addresses a paradoxical phenomenon in Lampung Province's Micro and Small Industry (MSI) sector (2018-2022), where high technology adoption is accompanied by declining business units and income inequality. The objective is to evaluate technical efficiency and productivity changes across 15 regencies/cities using the Variable Returns to Scale (VRS) Data Envelopment Analysis (DEA) model and the Malmquist Productivity Index (MPI). Results show an average technical efficiency of 0.838, indicating a 16.2% room for output improvement. Mesuji Regency serves as the benchmark with perfect efficiency. The main inefficiency stems from labor slack (averaging 3,458 people per region), reflecting disguised unemployment. The Malmquist index records an asymmetric productivity growth of 2.1% annually, entirely driven by technological progress (3.5%), while internal managerial efficiency contracted (-1.4%). Consequently, technology adoption requires structural intervention; regional governments must prioritize vocational training and basic managerial strengthening to reduce labor slack and break the MSI inefficiency cycle.