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The Griya Harapan Difabel Social Service Center (Pusyansos GHD) offers guidance programs for people with disabilities, encompassing physical, mental, social, and spiritual aspects. One of the successful outcomes is the production of batik, which has gained wide recognition and contributed to the growth of local SMEs. This community service project focuses on providing comfortable facilities for massage skills training for people with disabilities. Currently, the training space needs a redesign to enhance comfort and safety for its users. The proposed solution involves a disability-friendly design with unique aesthetic features. It is expected that this improved training facility will enhance massage skills, create new business opportunities, and provide a sustainable income source for the community.

This article discusses contact with nature as a medium to minimize mild stress. At a mild level, stress can actually increase the enthusiasm for life in fighting challenges, but if stress increases to a more severe level, it can cause nervous tension, and have an impact on suffering not only physically, but also our soul (mind). The aim of this research is to increase awareness of the importance of contact with nature for mental health. This research uses qualitative research methods, including in the library research category, so in the process of collecting data, the author collects data in the form of information through literature. The results of this research are that contact with nature can minimize mild stress for some people. Activities in nature, such as mountain climbing, camping, or simply walking in the forest, are believed to have therapeutic effects that can improve mental well-being. Nature can have a positive impact on health and well-being. One application can be implemented is through natural schools, nature-based schools which aim to restore essential human values ​​that are one with nature. In nature schools, students are free to interact with the outdoors. Students look cheerful and enjoy learning without any pressure and school does not become a boring prison. This is the most important thing, so that children do not get stressed and bored easily.  

This research discusses the role and strategy of the Indonesian Mosque Youth Communication Agency, abbreviated as (BKPRMI), in improving human resources (HR) for mosque youth in Medan City. BKPRMI is present as a youth organization that focuses on da'wah training, education, economics and character development for the young generation in the mosque environment. This research aims to identify BKPRMI programs, the challenges faced, and solutions in their implementation. The research method uses a qualitative descriptive approach through interviews and literature studies. The research results show that BKPRMI's strategic programs include da'wah management training, faith strengthening studies, economic empowerment, fostering sakinah families, and community health strengthening activities. The main challenges faced by BKPRMI are low youth participation, limited support from mosque administrators, and resistance from the community. However, the solution taken is to approach teenagers through activities that suit their interests and build collaboration with related parties. This research recommends increasing synergy between BKPRMI, the government and the community to strengthen the success of the program.  

This study aims to analyse the implementation of character education management in fostering students' morals at MIS Nurul Iman Gebang. This research uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation. The results showed that: (1) Planning involves the formulation of lesson plans and educational programs that include goals, policies, methods, and directed procedures; (2) Organising is done through the division of tasks and time, as well as the placement of educators according to expertise to ensure output according to the institution's goals; and (3) Implementation includes habituation of religious values, strengthening of commendable behaviour, and practical activities that support the formation of noble morals. (4) Evaluation is done by supervising implementation in the classroom, providing feedback to educators, and interviewing student guardians to ensure conformity with the institution's goals. This study confirms the importance of character education management in shaping students' good morals through collaboration between institutions, educators and families.

This study aims to analyze the influence of Organizational Justice on Performance with Work Effectiveness as an Intervening Variable among employees of PT Perkebunan Nusantara IV Regional IV Rimbo First Business Unit, Tebo Regency.A sample of 78 respondents was selected using the Total Sampling technique (saturation sampling). Based on the data processing results using SEM-PLS, it was found that, directly (direct effect), Organizational Justice significantly affects Employee Performance, Organizational Justice significantly affects Work Effectiveness, and Work Effectiveness significantly affects Employee Performance. Then, indirectly (Indirect Effect), Organizational Justice significantly affects Employee Performance mediated by Work Effectiveness.

Sharia finance is a financial system based on Islamic principles that prioritizes justice, transparency and the avoidance of prohibited elements such as usury, gharar and maysir. Sharia finance has enormous potential to be developed in Indonesia, which has the 2nd largest Muslim population in the world. This article discusses the opportunities and challenges of developing the sharia financial sector in Indonesia. This research uses a qualitative descriptive research method, with a library research approach which involves a series of activities related to collecting data from library sources. Efforts that need to be made to improve sharia financial institutions are to examine existing challenges and optimize existing opportunities.

Transactions using mobile money currently have quite promising prospects in the financial sector and are expected to increase financial inclusion. Financial inclusion needs to be increased through the use of mobile money. However, trust also needs to be increased to support the use of mobile money. This research aims to determine the role of trust as an intervening variable in the use of mobile money on financial inclusion in society in East Tanjung Jabung Regency, Jambi, Indonesia. Data analysis was carried out using the Partial Least Square (PLS) method. The research results show that mobile money influences financial inclusion either directly or mediated by trust.

Political events often affect investors' decisions in taking wise steps. This paper analyses the impact of the political event "Emergency Alert" on the abnormal returns of IDX-listed infrastructure stocks using an event study methodology. Using a sample of 55 infrastructure stocks,the secondary data used are stock prices observed during the observation period. The difference in average returns before and after the event was assessed by analysing the estimated average abnormal return (AAR) and comparing the sample t-test statistics. The results of the analysis showed that a one-sample t-test (p < 0.05) indicated that abnormal returns were significant both before and after the event. However, a paired sample t-test showed that the difference between the average abnormal return rates of the two periods was not statistically significant (p > 0.05). This result suggests that although the "extraordinary alert" event has a significant impact on each period, its impact is not strong enough to cause a significant difference between periods. This study provides insights into stock market reactions to political uncertainty and serves as a reference for investors to address similar effects in the future.

This study aims to analyze the impact of understanding the influence of Competence and Job Training on the Performance of Civil Servants at the Public Works and Spatial Planning Office of Bungo Regency. A sample of 44 respondents was selected using the Random Sampling technique. Based on the data processing results using the SPSS Application, it was found that competence has a significantly positive effect on the performance of Civil Servants at the Public Works and Spatial Planning Office of Bungo Regency. Job Training affects the Performance of Civil Servants at the Public Works and Spatial Planning Office of Bungo Regency. Meanwhile, Competence (X1) and Job Training (X2) have a significant positive impact together (simultaneously) on the Performance (Y) of Civil Servants at the Public.

This research examines and analyzes the influence of brand image, product quality, price simultaneously and partially on purchasing decisions. The research approach used in this research is quantitative research. This research uses a non- probability sampling technique using purposive sampling. The sample selection criteria in this study were people who had ever bought an Android smartphone, had used an Android smartphone, had used an Android smartphone for more than 1, year were >17 years old, were in the JABODETABEK area. The questionnaires collected were 150 respondents, the data was then processed using the multiple linear regression method. Based on the results of the analysis, it is known that partially the variables brand image, product quality and price have a positive effect on purchasing decisions. And the variables of brand image, product quality and price simultaneously have a positive effect on purchasing decisions.

Cireng comes from the Sundanese region with the acronym of aci digoreng "fried tapioca" which is made by frying a mixture of dough made from tapioca flour. Currently, cireng is sold in various flavors and forms, such as chicken, beef, sausage, meatballs, to cheese and teriyaki chicken. Even innovation is not only in taste but also in form, for example cimol, cilung, and others. In this case, the author conducted a study on an UMKM called Cireng Isi Seblak Brother which has more than 30 variants. With the best-selling variants being shredded chicken and tetelan. The purpose of this case study is to maximize the calculation of the maximum profit that should be and that occurs in the field.

Pekon Kampung Baru is a pekon with the majority of people having livelihoods as farmers, so that the community's economy only relies on agricultural products to meet their needs. Pekon Kampung Baru has tourism potential in the form of a waterfall that can be managed so that it becomes a competitive tourism to attract tourists and have an impact on improving the economy of the Pekon Kampung Baru community with a planned and structured management pattern so that the potential utilised can develop optimally. In this study the authors used methods of collecting, processing, and analysing data with the type of research that is qualitative. The data collection includes interviews, observation, and documentation. The process of community economic empowerment through the management of the Way Lalaan waterfall tourist attraction, there are several stages in it, namely the capacity building stage, and enrichment. the conclusion of managing the Way Lalaan waterfall tourist attraction through the Way Lalaan Tourism Awareness Group is carried out with the following four stages, namely: Capacity Building, Institutional Strengthening, and Provision of Economic Business Facilities.

The application of the Behaviorally Anchored Rating Scale (BARS) method in employee performance assessment has been shown to increase the objectivity and accuracy of evaluations in various organizations. The BARS method assesses performance based on specific behaviors related to a particular task, thereby reducing subjectivity in assessment. Recent research by Hia et al. (2024) shows that the integration of the BARS method with a web-based system can facilitate the process of assessing and reporting employee performance. In this study, the BARS method was applied to identify factors that affect employee performance, while the web-based system helped to summarize assessment data efficiently. In addition, research by Rouza and Yanto (2020) at Pasir Pengaraian University developed a web-based Employee Performance Assessment Information System (SIPENTAJA) using the BARS method. This system makes it easier for leaders to assess and report employee performance quickly and accurately. Thus, the application of the BARS method integrated with a web-based system at di PT XYZ, Indonesia, is expected to increase the objectivity of employee performance assessments,facilitate the evaluation process, and support better decision making in human resource management.

Performance assessment is very important for a company when it comes to making decisions. Performance assessment can also affect employee motivation and commitment at work and can affect the criteria for promotion. In general, some companies use a performance assessment system that is subjective and is considered less effective because there is no standard, making employees feel less fair in terms of assessment. To overcome these problems, it is necessary to design an assessment system with the Behaviorally Anchor Rating Scale (BARS) method because this method is more objective in matters that need to be assessed. It is hoped that this BARS method can assess all employees more objectively and fairly and can affect the motivation of employees to be more active in work.

Baitul Maal Wat Tamwil (BMT) is a sharia-based microfinance institution that plays a role in providing financing to the community, particularly micro-entrepreneurs, to help them avoid reliance on loan sharks. This study focuses on the implementation of the murabahah contract at BMT As'adiyah Sengkang, using a descriptive qualitative approach through interviews, observations, and document analysis. The findings indicate that the murabahah contract is implemented based on the principles of Islamic justice, involving transparency in pricing and profit margins while ensuring that transactions are conducted voluntarily. The financing mechanism includes customer eligibility surveys, financial capacity analysis, and the determination of fair profit margins. This murabahah contract significantly benefits the local economy by facilitating access to interest-free financing without late payment penalties. In conclusion, the implementation of the murabahah contract at BMT As'adiyah Sengkang aligns with sharia values, supports the economic empowerment of the Muslim community, and contributes to the growth of sharia-based financial inclusion at the local level.

The birth of various Islamic financial institutions (LKS) shows that Islamic teachings cover the economic scope, including cooperatives in the form of Islamic finance These Islamic teachings must absolutely be obeyed and guided by all Muslims in making daily life activities, including in transaction and investment activities, Mashlahah refers to all forms of benefits or goodness that can bring prosperity to individuals and society in general.  without ignoring sharia values. For manufacturers of mashlahah formulations, it is an important challenge in carrying out production activities that not only pursue material profits, but also contribute to economic sustainability, social justice, and environmental preservation Qualitative descriptive research is aimed at describing and describing existing phenomena, both natural and man-made, that pay more attention to the characteristics, quality, and linkages between activities. In addition, descriptive research does not provide treatment, manipulation or alteration to the variables studied, but rather describes a condition as it is. The only treatment given is the research itself, which is carried out through observation, interviews from competent sources in their fields The imbalance between profits and benefits is one of the fundamental issues in the formulation of mashlahah for producers who are faced with pressure to maximize profits in a short time, which sometimes has the potential to sacrifice the principles of benefits caused by several factors, such as adopting strategies that are oriented towards short-term profits to meet financial targets or pressure from shareholders. As a result, the benefits are often overlooked. The imbalance between profits and benefits is an important problem for sharia-based cooperatives that lack understanding of the principles of mashlahah in Islamic business, such as avoiding riba and using a clear profit-sharing system on every transaction

Meeting scheduling is a crucial aspect of time and resource management at the DPRD Office of North Sumatra Province. This article aims to analyze and design an efficient and effective meeting scheduling information system. Through a needs analysis approach, this research identifies various challenges faced in the current scheduling process, such as schedule conflicts and lack of transparency. By employing a web-based system design method, it is expected that the resulting system can facilitate coordination among members, enhance efficiency, and simplify information access. The outcomes of this research are anticipated to significantly contribute to improving organizational performance at the DPRD of North Sumatra Province.

This study aims to analyze factors that influence fraud disclosure . Fraud, or fraudulent acts, have become a significant problem in various sectors in Indonesia, especially with the dominance of corruption cases. This widespread corruption has a negative impact on the country's economy and public trust in institutions. Previous studies have shown that forensic audits, with an analytical approach to financial evidence, and investigative audits, which focus on thorough investigation procedures, significantly contribute to fraud disclosure. The professionalism of auditor judgment plays a role in ensuring that audit decisions are based on accurate analysis, while auditor independence is important to maintain integrity and objectivity in carrying out audits. In addition, internal control helps prevent and detect fraud early on. This study uses a qualitative method with a literature review approach sourced from trusted journals and scientific publications. The results of the study show that the integration of these factors can increase the effectiveness of fraud disclosure. These findings also emphasize the importance of implementing modern technology, such as big data analytics and artificial intelligence, to strengthen the audit system. The conclusion of this study suggests the importance of a combination of various audit elements to support better organizational oversight. The results of this study indicate that forensic audits, investigative audits, professional judgment, auditor independence, and internal control have a positive effect on fraud disclosure.

Accounting information is needed for economic decision making obtained from the accounting process. Currently, there are various accounting applications and preparation of digital-based financial statements, but their use is still small. This study uses three approaches to the theory of perception of technology, namely TAM, UTAUT and DOI. This type of research is descriptive qualitative. The research data is primary data collected through questionnaires and interviews. The number of responses was eight MSME business people in Klambir Lima Kebun village. The results revealed that respondents had positive perceptions of the usefulness and benefits of using technology, but negative perceptions for ease of use. MSME business actors in Klambir lima village argue that digital technology-based accounting can only be applied to businesses that are larger than the businesses they are currently running. And it will be easy for those who have an accounting education background. However, business actors are willing to try to use it if it is supported by the surrounding community who also uses it and there is assistance from related parties, government, and academics.

This study aims to examine the relevance of the first principle of Pancasila in supporting diversity and the role of the state in maintaining harmony of diversity in Indonesia. The method used is a qualitative approach with a descriptive-analytical method. Based on the results of the analysis, it can be concluded that the First Principle, "Belief in the One and Only God," supports diversity in Indonesia by emphasizing the value of inclusivity that promotes tolerance, respect, and recognition of various religions, cultures, and traditions. This supports the principle of Bhinneka Tunggal Ika, making diversity a unifying force for the nation. In addition, the state has a strategic role in maintaining harmony of diversity through regulations that ensure religious freedom, law enforcement against intolerance, and the development of multicultural education. Although challenges such as radicalism and intolerance remain, collaboration between the government and society is essential to realize social harmony in accordance with the values of the First Principle in Pancasila.