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Compliance with local tax and retribution payments plays a crucial role in increasing Regional Own-Source Revenue (PAD). However, low fiscal literacy and limited effectiveness of existing socialization programs remain major obstacles to achieving optimal revenue targets. This community service program aims to enhance the knowledge and capacity of officers at the Regional Revenue Agency (Bapenda) of Southeast Sulawesi Province in implementing more effective, persuasive, and adaptive socialization strategies. The methods used include direct observation, interviews, document analysis, material presentation, and interactive discussions. The results indicate that the socialization activities improved officers' understanding of tax literacy concepts, fiscal communication, and technology-based educational strategies. Additionally, the findings reveal that low public literacy, limited use of digital media, and varying public perceptions of fiscal transparency significantly influence taxpayer compliance. This program produced practical educational materials and strategic recommendations that can be sustainably implemented by Bapenda. Overall, the activity contributes positively to strengthening the agency’s internal capacity and refining socialization strategies to enhance taxpayer compliance and support optimal local revenue collection.

Village Community Institutions (LKD) play a strategic role in supporting village governance and the implementation of community-based development. However, various challenges remain for many LKDs, particularly in terms of institutional capacity, regulatory understanding, and collaboration among stakeholders. This community service activity aims to strengthen the capacity of the LKD of Pamboborang Village, Banggae Sub-District, Majene Regency, in supporting sustainable village development. The activity was conducted through interactive lectures focusing on improving understanding of institutional functions, strategic roles in planning and monitoring development, and the importance of synergy between the LKD, village government, and the community. Participants included LKD members, village officials, and local community representatives. The results showed an increase in participants’ understanding of the main duties and functions of LKDs, along with a growing collective awareness of the importance of local institutional roles in sustainable development. This activity serves as a tangible contribution to transforming village governance through institutional empowerment. In the future, follow-up actions such as continuous mentoring and practice-based training will be needed so that LKD institutional capacity can develop systematically and independently.

This study aims to improve the welfare of curly red chili farmers in Tanjung Seteko Village through the innovation of processing fresh chili into chili oil. The background of this research lies in the low added value of fresh chili and frequent price fluctuations that cause unstable farmer incomes. The study employed a descriptive qualitative approach involving preparation, implementation, and evaluation stages, with purposive sampling covering farmers, farmer group members, housewives, and village officials. Data were collected through observation, interviews, documentation, and questionnaires. The results indicate that processing chili into chili oil can extend shelf life up to 1–2 months at room temperature and more than 6 months under refrigeration, reduce harvest losses by 30–40%, and significantly increase economic value compared to selling fresh chili. A single production process using 5 kg of curly red chili yields 16 liters of chili oil with an estimated selling price of IDR 1.500.000-2.000.000 per production cycle, showing that simple processing activities can provide substantial added value for farmers. Beyond economic benefits, this innovation strengthens community empowerment by improving processing skills, encouraging economic independence, promoting participation in value-added businesses, and reinforcing local economic resilience. The social impacts also include youth and women empowerment and broader opportunities for local product–based entrepreneurship. The study recommends continuous capacity development, digital marketing strategies, and ongoing mentoring to optimize farmer welfare. Therefore, processing curly red chili into chili oil is a strategic solution to enhance income, skills, and sustainable rural economic development.

Entrepreneurship training is crucial for enhancing students' understanding and motivation in facing the evolving business world. This community service activity aims to strengthen students' entrepreneurial knowledge and motivation through interactive discussions and business practice simulations. The methods used included pre- and post-tests to measure changes in knowledge and motivation among 30 participating students. The results showed a significant improvement in the cognitive aspect, with the average student knowledge score increasing from 3.5 to 8.3. Furthermore, the motivational aspect also experienced a significant increase, from an average of 25.43 to 43.36, indicating a positive impact of the applied learning model. Overall, this training proved effective in improving students' readiness to understand business concepts and fostering an internal drive for entrepreneurship. Therefore, the interactive discussion model is recommended as a strategy for strengthening entrepreneurship in higher education environments, to provide practical experience while simultaneously increasing students' motivation for entrepreneurship.

Compliance with local tax and retribution payments plays a crucial role in increasing Regional Own-Source Revenue (PAD). However, low fiscal literacy and limited effectiveness of existing socialization programs remain major obstacles to achieving optimal revenue targets. This community service program aims to enhance the knowledge and capacity of officers at the Regional Revenue Agency (Bapenda) of Southeast Sulawesi Province in implementing more effective, persuasive, and adaptive socialization strategies. The methods used include direct observation, interviews, document analysis, material presentation, and interactive discussions. The results indicate that the socialization activities improved officers' understanding of tax literacy concepts, fiscal communication, and technology-based educational strategies. Additionally, the findings reveal that low public literacy, limited use of digital media, and varying public perceptions of fiscal transparency significantly influence taxpayer compliance. This program produced practical educational materials and strategic recommendations that can be sustainably implemented by Bapenda. Overall, the activity contributes positively to strengthening the agency’s internal capacity and refining socialization strategies to enhance taxpayer compliance and support optimal local revenue collection.

This community service program was implemented to address the problem of the low quality of students' Quran reading at TPQ Al-Litfilah Nur, Situhiang Village, which was caused by the lack of implementation of a structured and sustainable tahsin learning method. This activity aims to improve students' Quran reading skills through training and mentoring using the Tilawati method combined with the Asset-Based Community Development (ABCD) approach, so that the potential and resources of the community can be optimized. The program was implemented in stages, including mapping the initial conditions of students' and teachers' abilities, training TPQ teachers on the principles and techniques of the Tilawati method, mentoring the learning process in a classical and individual manner, and evaluating the development of students' reading skills. The results of the activity showed a significant increase in the accuracy of makhraj, the application of basic tajwid, and the fluency of students' Quran reading. In addition, TPQ teachers experienced an increase in pedagogical competence and were able to apply the Tilawati method independently in teaching and learning activities. These findings indicate that strengthening community assets through targeted and participatory training can create meaningful and sustainable changes in improving the quality of Qur'an learning at the TPQ level.

The authority of fatwa in Islamic law is essential in directing the legal and moral behavior of Muslims. This study investigates the intricate dynamics of fatwa authority, emphasizing the equilibrium between its legality and its application in modern Islamic communities. The research investigates the historical underpinnings of fatwa issuance, examining the methodologies and standards used by religious scholars and organizations in the promulgation of fatwas. It also looks at the problems that come up when trying to put fatwas into practice in today's world, such as the role of governmental institutions, the many ways that Islamic scholars interpret them, and the changing demands of society. This study seeks to comprehend the legitimization and application of fatwas within various Muslim communities by a critical examination of legal and socio-political issues, while also evaluating the efficacy of fatwas in influencing contemporary Islamic legal practices. This research closes by offering ideas to augment the relevance and efficacy of fatwas within modern Islamic legal frameworks.

This study aims to analyze the influence of internal control systems and transparency on the accountability of village financial management. This type of research is quantitative and descriptive, using primary and secondary data. Data were collected using questionnaires and literature studies. The population was the Tanjung Datuk community and village officials, Siak Kecil sub-district, Bengkalis district, Riau. The sampling technique used was accidental sampling, with Yamane sample measurements, so the number of samples obtained was 237 people. The data analysis technique used multiple linear regressions with validity, reliability, classical assumptions and hypothesis testing using SPSS software. The results of this study indicate that the internal control system has a positive effect on the accountability of village financial management. However, transparency does not affect the accountability of village financial management. This study provides theoretical implications, especially in completing the theory regarding the influence of the internal control system on accountability and support for the theory of stewardship and legitimacy. This study can then be a reference for the village government in maintaining and improving the accountability of village financial management in implementing the internal control system.

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.

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.

Economic development strategies play a crucial role in achieving sustainable growth through increased national productivity and equitable welfare distribution. The stability of macroeconomic indicators such as inflation, exchange rates, and gross domestic product growth reflects the effectiveness of government development policies. This study aims to analyze the relationship between economic development strategies and macroeconomic equilibrium in Indonesia by examining the interconnection between the product market and the money market. The research adopts a qualitative approach using literature studies derived from scholarly journals, academic articles, and economic publications obtained from Google Scholar and other credible sources. The findings indicate that maintaining balance between the product market and the money market contributes significantly to national economic stability. A well-coordinated synergy between fiscal and monetary policies is essential to preserve macroeconomic stability and ensure that economic development progresses inclusively and sustainably amid global challenges.

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.

The global increase in life expectancy has significantly contributed to the growth of the elderly population, including in Indonesia, which has now entered the aging population phase with more than 10% of its total population aged 60 years and above. This demographic shift presents challenges in maintaining the quality of life among the elderly, particularly in tropical border regions such as Tarakan City. Karang Anyar Pantai Village, located in West Tarakan District, has a considerable number of elderly residents supported by existing elderly health posts (posyandu lansia). Social and health interventions through elderly exercise programs, nutritional support in the form of mung bean porridge, and regular monthly health check-ups are considered strategic efforts to improve physical health, metabolic function, and psychological well-being among the elderly. This study aims to evaluate the impact of these three interventions on enhancing the quality of life of the elderly in Karang Anyar Pantai. By assessing the effectiveness of these interventions, this research seeks to provide recommendations for improving elderly care programs in similar regions.

The global increase in life expectancy has significantly contributed to the growth of the elderly population, including in Indonesia, which has now entered the aging population phase with more than 10% of its total population aged 60 years and above. This demographic shift presents challenges in maintaining the quality of life among the elderly, particularly in tropical border regions such as Tarakan City. Karang Anyar Pantai Village, located in West Tarakan District, has a considerable number of elderly residents supported by existing elderly health posts (posyandu lansia). Social and health interventions through elderly exercise programs, nutritional support in the form of mung bean porridge, and regular monthly health check-ups are considered strategic efforts to improve physical health, metabolic function, and psychological well-being among the elderly. This study aims to evaluate the impact of these three interventions on enhancing the quality of life of the elderly in Karang Anyar Pantai. By assessing the effectiveness of these interventions, this research seeks to provide recommendations for improving elderly care programs in similar regions.

This community service activity aimed to socialize time management materials to sixth-grade elementary school students in order to improve their learning skills, productivity, and sense of responsibility during their educational process. The activity was conducted at SDN Inti Sungai Miai 11, Banjarmasin, on September 19, 2025, with 34 student participants consisting of 17 boys and 17 girls from combined classes VI A and VI B. The method used was an interactive socialization approach that began with a pre-test and ended with a post-test using questionnaires to measure changes in students’ understanding and attitudes, followed by the delivery of materials, question-and-answer sessions, active discussions, and a brief practice of preparing a daily study schedule with a student representative. Quantitative results showed an increase in the average score of students’ understanding from 2.43 to 2.48, with a difference of 0.05, particularly in the indicator of ability to create a daily schedule, which increased by 0.29. In addition, qualitative results indicated an increase in students’ awareness and behavioral changes in managing their time more regularly during school activities. This activity had a positive impact on fostering students’ discipline and responsibility, and it is recommended that time management activities be integrated sustainably into school learning programs and curriculum.

 Digital transformation in public service is an inevitable necessity in the era of modern governance. This study aims to analyze the effectiveness of the implementation of the Smart Civil Registration System (Smart System Dukcapil) in digital administrative services in Palangka Raya City as part of the national e-government initiative and the strengthening of electronic-based governance. The research employs a qualitative descriptive method, collecting data through in-depth interviews, direct observations, and document analysis of relevant regulations and the implementation of the system within the Department of Population and Civil Registration (Disdukcapil) of Palangka Raya City.The findings indicate that the implementation of the Smart System Dukcapil through applications such as the Sistem Informasi Dukcapil Oloh Itah (SI-DOI) and Digital Population Identity (IKD) has significantly improved efficiency, transparency, and data accuracy in population administration services. These digital innovations have streamlined bureaucratic processes, minimized physical interaction, and enhanced public satisfaction with administrative services. However, the system’s effectiveness is still constrained by challenges such as limited internet infrastructure in peripheral areas, low digital literacy among citizens, and inadequate technical capacity among civil servants in operating digital systems optimally. Theoretically, the implementation of the Smart System Dukcapil reflects the realization of good governance and smart governance principles through the integration of technology, bureaucratic reform, and community participation. This study recommends strengthening human resource capacity, expanding digital infrastructure, and promoting continuous public education to ensure system sustainability. Consequently, digital population administration in Palangka Raya has the potential to become an innovative, inclusive, and adaptive model for regional public service governance.

The rapid expansion of digital technologies has intensified financial misinformation and disinformation, particularly through illegal online loans and online gambling targeting communities with limited digital and financial literacy. This community engagement program in Dusun Munggur, Girimulyo Village, aimed to strengthen residents’ ability to identify and respond to deceptive digital practices through contextualized education on risk indicators, manipulative design strategies, and verification methods. Using a three-hour interactive socialization combining visuals, discussion, and a short comprehension exercise, the program improved participants’ understanding of how fraudulent financial schemes operate and how personal data, behavioral triggers, and algorithmic amplification are exploited. Participants demonstrated greater awareness of suspicious platforms, increased confidence in evaluating online offers, and requested sustained resources such as booklets and reporting guides for household- and community-level prevention. Although effective in raising immediate awareness, the intervention was limited by the lack of long-term behavioral assessment and the rapidly evolving nature of digital fraud. The program underscores the importance of community-centered, preventive literacy to mitigate digital financial risks in rural Indonesia.

 Digital transformation in public service is an inevitable necessity in the era of modern governance. This study aims to analyze the effectiveness of the implementation of the Smart Civil Registration System (Smart System Dukcapil) in digital administrative services in Palangka Raya City as part of the national e-government initiative and the strengthening of electronic-based governance. The research employs a qualitative descriptive method, collecting data through in-depth interviews, direct observations, and document analysis of relevant regulations and the implementation of the system within the Department of Population and Civil Registration (Disdukcapil) of Palangka Raya City.The findings indicate that the implementation of the Smart System Dukcapil through applications such as the Sistem Informasi Dukcapil Oloh Itah (SI-DOI) and Digital Population Identity (IKD) has significantly improved efficiency, transparency, and data accuracy in population administration services. These digital innovations have streamlined bureaucratic processes, minimized physical interaction, and enhanced public satisfaction with administrative services. However, the system’s effectiveness is still constrained by challenges such as limited internet infrastructure in peripheral areas, low digital literacy among citizens, and inadequate technical capacity among civil servants in operating digital systems optimally. Theoretically, the implementation of the Smart System Dukcapil reflects the realization of good governance and smart governance principles through the integration of technology, bureaucratic reform, and community participation. This study recommends strengthening human resource capacity, expanding digital infrastructure, and promoting continuous public education to ensure system sustainability. Consequently, digital population administration in Palangka Raya has the potential to become an innovative, inclusive, and adaptive model for regional public service governance.

The rapid expansion of digital technologies has intensified financial misinformation and disinformation, particularly through illegal online loans and online gambling targeting communities with limited digital and financial literacy. This community engagement program in Dusun Munggur, Girimulyo Village, aimed to strengthen residents’ ability to identify and respond to deceptive digital practices through contextualized education on risk indicators, manipulative design strategies, and verification methods. Using a three-hour interactive socialization combining visuals, discussion, and a short comprehension exercise, the program improved participants’ understanding of how fraudulent financial schemes operate and how personal data, behavioral triggers, and algorithmic amplification are exploited. Participants demonstrated greater awareness of suspicious platforms, increased confidence in evaluating online offers, and requested sustained resources such as booklets and reporting guides for household- and community-level prevention. Although effective in raising immediate awareness, the intervention was limited by the lack of long-term behavioral assessment and the rapidly evolving nature of digital fraud. The program underscores the importance of community-centered, preventive literacy to mitigate digital financial risks in rural Indonesia.

This service activity discusses strengthening the fifth pillar of Islam, namely the Hajj. This service aims to increase the understanding, knowledge and competence of Al-Qur'an Education Park (TPQ) teachers at the Serang City Al-Qur'an Educator and Sakinah Family Coordinating Board (BKPAKSI) in Serang City regarding Hajj Manasik. This service methodology goes through a preliminary survey stage to find out the location that will be used as the location for the Hajj ritual training and training. then observe or carry out activities involving 25 TPQ teachers. This service activity was carried out at Wisma Haji (KBIHU) Mulyajati Cikole, Pandeglang Regency. The Hajj Manasik training for TPQ teachers went smoothly according to plan.  Material and practice of Hajj rituals delivered by Hajj and Umrah supervisors from KBIHU Mulyajati. By implementing this practical training on Hajj rituals, the PkM team hopes that TPQ teachers as educators can transfer their knowledge of Hajj rituals to their students properly and correctly so that the students will love the Kaaba and the Prophet Muhammad more.