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This study aims to conduct a SWOT analysis in planning the development strategy of Child-Friendly Integrated Public Space (RPTRA) in East Cempaka Putih Village. RPTRA is a public facility designed to support children's growth and development, improve the quality of the social environment, and strengthen relationships between residents in urban areas. Despite having great potential in encouraging social development, the existence of RPTRA still faces various challenges in its implementation, such as limited facilities, lack of community participation, and weak management systems. This study uses SWOT analysis methods to identify the strengths, weaknesses, opportunities, and threats faced by RPTRAs in the region. The data collection technique was carried out through direct observation at the location, documentation, and interviews with various stakeholders, including the village government, RPTRA managers, and the community using the facility. The results of the analysis show that the main strength of RPTRA lies in the existence of basic infrastructure, strategic location, and policy support from local governments. Weaknesses include lack of operational funds, limited educational facilities, and lack of training for managers. Opportunities can be seen from increasing public awareness of the importance of child-friendly public spaces and the opening of potential partnerships with the private sector. The threat comes from the potential for vandalism, lack of social control, and the risk of non-functional use of space. This research provides a number of strategic recommendations that include multi-stakeholder collaboration, active community involvement, and capacity building of human resources in the management of RPTRA. In addition, the proposed long-term strategies include the integration of family empowerment programs, the improvement of educational technology-based facilities, and the strengthening of regulations that support the sustainability of the RPTRA program. The implications of this study are expected not only to have an impact on optimizing the function of RPTRA locally, but also to become a model for the development of child-friendly public spaces in other urban areas. This research contributes to the literature on inclusive urban development oriented towards child welfare and strengthening community social cohesion.

This study focuses on analyzing the factors influencing auditor switching in telecommunications companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period, by examining the variables of management turnover, audit committee, financial distress, auditor reputation, and audit fees. The study was conducted using a quantitative approach utilizing secondary data in the form of annual financial reports. The sample size was determined using a purposive sampling technique for 55 companies. Auditor switching served as the dependent variable, measured by a dummy variable, while the other five variables served as independent variables. The analysis results indicate that none of the independent variables significantly influenced auditor switching decisions. This suggests that auditor switching decisions in companies are more influenced by strategic factors, such as the company's need to obtain audit services that better align with its business vision and auditor competency, which is considered capable of maintaining the credibility of financial reports. These findings emphasize the importance of a continuous relationship between auditors and clients as part of efforts to maintain the quality, consistency, and independence of the resulting audit. The practical implication of this study is that companies need to prioritize professionalism, audit quality, and long-term partnerships with auditors, rather than solely considering internal factors such as management structure or financial pressure. From a regulatory perspective, this research provides important input for strengthening regulations and oversight regarding audit quality and auditor independence, rather than solely focusing on auditor switching frequency. Thus, this study expands the literature on auditor switching dynamics and confirms that audit success is determined more by the quality of relationships and competence than by internal technical factors alone.

This community service program is designed to improve the competitiveness and marketing effectiveness of YAIKI's Shoe Business Partners, located in Karangdieng Village, Mojokerto Regency. This improvement effort is carried out through the creation of a digital product catalog integrated with QR codes as a modern promotional medium. The digital product catalog is systematically structured, interactive, and easily accessible, containing comprehensive information on the types, designs, sizes, prices, and advantages of the shoes produced. The catalog's attractive appearance is designed using design software and online platforms, thus conveying a professional impression and increasing consumer appeal. Furthermore, QR codes are created and placed on each product and promotional materials such as brochures, packaging, and posters. By scanning the QR code with a smartphone, consumers can directly connect to the digital catalog without having to manually search for information, thus making the marketing process more efficient and responsive to market needs. The program implementation method includes training in digital catalog creation using free or low-cost graphic design software and online platforms, the creation of QR codes that directly link to the catalog, and technical assistance for partners in implementing this technology into their marketing strategies. The program evaluation demonstrated increased partner understanding of digital technology, ease of product information delivery, and the potential for increased sales and broader market reach. Through this innovation, local shoe businesses in Karangdieng Village have a greater opportunity to compete in the modern market. The implementation of digital catalogs and QR codes is expected to be a practical and sustainable solution to support business growth, strengthen brand image, and encourage economic independence for the local community.

This community service activity was motivated by the need for an efficient and structured library management system at MI Hidayatul Ulum. Previously, book recording, borrowing, and reporting were done manually, creating administrative challenges and limiting access to information for students and teachers. To address these challenges, the community service team implemented a web-based library information system designed to simplify collection management, facilitate book searches, and expedite the borrowing and return process. The implementation method included partner needs analysis, system design and installation, training for staff and teachers, and evaluation of implementation results. The system was designed to be accessible through the school's local network with a simple and user-friendly interface. Training was provided to ensure the school was able to utilize and manage the system independently. The results showed that the implementation of this information system improved library management efficiency and expanded user access to information. Teachers could more easily monitor book collections, while students found it easier to search for and borrow books. Furthermore, the system accelerated administrative processes and reduced the risk of recording errors. Another positive impact was the growth of a technology-based literacy culture within the madrasah. With the availability of faster book search and borrowing services, students' interest in reading increased. A participatory approach involving schools from the planning stage through evaluation ensures that the resulting solutions meet needs and can be implemented sustainably. This community service activity is expected to serve as a model for implementing simple technology that has a real impact on improving the quality of basic education services.

In addition to improving interpersonal communication skills, this training also emphasized the importance of strategic communication in the context of advocacy and social mobilization. NGO administrators were trained to design campaign messages tailored to audience segments, including potential donors, corporate partners, and government stakeholders. An understanding of the importance of framing and emotional appeal was also emphasized, so that the messages delivered were not only informative but also able to inspire empathy and concrete action from the audience. During the training process, participants were also equipped with a basic understanding of digital communication, particularly in utilizing social media platforms as a tool to expand the reach of messages. Creative content strategies, effective posting scheduling, and the use of visual storytelling were introduced so that NGO administrators could build a positive image of their institutions in the digital space. These skills are crucial considering that the dynamics of public communication today are influenced by the speed and reach of social media.The positive impact of this activity was felt not only individually, but also institutionally.The NGO "Kakak Asuh" began to show an increase in public engagement through social media, an increase in the number of new volunteers, and the opening of opportunities for partnerships with external parties. This demonstrates that persuasive communication is not merely a means of conveying a message, but also a strategy for building strong, credible, and sustainable relationships with the wider community. Going forward, the sustainability of this training program is designed through a system of ongoing mentoring and support. This approach is expected to strengthen the implementation of the communication strategies learned and enable a comprehensive transformation of organizational communication. Thus, this PKM activity will not only have a short-term impact but also build a solid communication foundation to support the NGO's social mission in the future.

In addition to improving interpersonal communication skills, this training also emphasized the importance of strategic communication in the context of advocacy and social mobilization. NGO administrators were trained to design campaign messages tailored to audience segments, including potential donors, corporate partners, and government stakeholders. An understanding of the importance of framing and emotional appeal was also emphasized, so that the messages delivered were not only informative but also able to inspire empathy and concrete action from the audience. During the training process, participants were also equipped with a basic understanding of digital communication, particularly in utilizing social media platforms as a tool to expand the reach of messages. Creative content strategies, effective posting scheduling, and the use of visual storytelling were introduced so that NGO administrators could build a positive image of their institutions in the digital space. These skills are crucial considering that the dynamics of public communication today are influenced by the speed and reach of social media.The positive impact of this activity was felt not only individually, but also institutionally.The NGO "Kakak Asuh" began to show an increase in public engagement through social media, an increase in the number of new volunteers, and the opening of opportunities for partnerships with external parties. This demonstrates that persuasive communication is not merely a means of conveying a message, but also a strategy for building strong, credible, and sustainable relationships with the wider community. Going forward, the sustainability of this training program is designed through a system of ongoing mentoring and support. This approach is expected to strengthen the implementation of the communication strategies learned and enable a comprehensive transformation of organizational communication. Thus, this PKM activity will not only have a short-term impact but also build a solid communication foundation to support the NGO's social mission in the future.

This community service program aims to improve the capacity of 25 raw cassava chip MSMEs in Solok Regency through holistic training that integrates managerial, collaborative, and spiritual aspects. The activities are designed with the real needs of business actors in mind, both in terms of technical business management skills and strengthening business ethics values. The training is conducted in a classical manner through the delivery of entrepreneurship and financial management materials covering basic business management concepts, simple marketing strategies, and cash flow management. In addition, participants participate in group simulations and ice-breaking games to foster a spirit of collaboration and build trust among business actors. Assistance in financial recording practices is carried out using the financial records application v1.1, which is designed to facilitate recording daily transactions, tracking production costs, and simple profit and loss analysis. A special contemplation session is also held to foster awareness of ethics and spirituality in entrepreneurship, including the importance of honesty, social responsibility, and sincere intentions in running a business. The program is evaluated through a 20-question digital quiz taken by all participants. The evaluation results show a significant increase in the understanding of basic management concepts, cash flow recording skills, and a responsible attitude in managing the business. These findings confirm that a values-based training approach combined with hands-on practice can effectively strengthen the foundations of MSME sustainability, both in terms of operational performance and moral resilience. Given the positive results, this program is recommended for replication in other regions with similar business characteristics. Continued support from local governments, educational institutions, and business partners is essential to expand the program's impact, ensure business sustainability, and foster competitive and integrated community-based economic growth.

Moringa leaves (Moringa oleifera) are known to contain flavonoids that function as natural antioxidants, playing an important role in preventing the oxidation of body cells and maintaining health. However, the results of observations and interviews show that the people of Baet Village still do not understand the health benefits of moringa leaves and how they are processed into food with nutritional value. This community service activity aims to increase public understanding of the health benefits of moringa leaves and skills in processing them into food, vegetables, and various cakes. Partners in this activity are the Kaju Health Center and the people of Baet Village, with a total of 15 participants. The methods used include counseling on the nutritional content and benefits of moringa leaves, as well as the direct practice of processing moringa leaves into food products such as sponge cakes and puddings. The results of the activities showed success which was marked by the enthusiasm and active participation of the community in the evaluation sessions and processing demonstrations. The community is able to answer evaluative questions well and show skills in processing moringa leaves independently. In addition to increasing knowledge, the community also shows a commitment to implementing the results of counseling in daily life, including in efforts to reduce high blood pressure through the consumption of processed moringa leaves. This activity ran smoothly and had a positive impact on improving nutrition literacy and public health. It is hoped that this activity can be a model of sustainable community empowerment based on local potential.

This study discusses the practice of "capture marriage" (pakondong) still carried out in Ana Engge Village, Kodi District, West Sumba Regency, as part of the local tradition. Capture marriage is a practice where a man "captures" his prospective wife without the consent of the woman or her family. This practice has been ongoing for a long time and is considered part of local culture. However, when viewed from the perspective of national law, particularly Law No. 1 of 1974 on Marriage, this practice raises controversy. The law emphasizes that marriage must be conducted with the free consent of both parties, as stated in Article 6, Paragraph 1, which asserts that a marriage is only valid if both parties agree. This research uses an empirical juridical method, with interview techniques and literature studies, to examine the legality of capture marriage under positive law. The results show that capture marriage contradicts the basic principles of a valid marriage because it does not meet the requirement of free consent from both parties involved. Furthermore, capture marriage is also considered a violation of women's human rights, as women should have the right to choose their life partners without coercion or pressure. This practice also degrades women's dignity, as their rights as independent individuals to make their own choices should be respected. The conclusion of this study is that capture marriage cannot be justified under national law because it contradicts the principle of free and mutual consent. Therefore, efforts are needed from various parties, including the government, law enforcement, customary leaders, and society, to provide education on the importance of consent in marriage. Additionally, the modernization of customary law is crucial to align it with constitutional values and human rights, ensuring the protection of women's rights and promoting the development of a more just and equitable culture.

This study aims to describe the role of school management in developing local culture-based education. Local culture-based education is a learning approach that integrates local cultural values as a contextual, relevant, and meaningful learning resource for students. This study used a qualitative approach with a case study method in an elementary school that has successfully implemented local culture comprehensively in various aspects of learning activities. Data were collected through in-depth interviews, observations, and documentation studies. The results show that school management plays a strategic role in formulating policies, supporting culture-based learning programs, and establishing partnerships with the community for cultural preservation. The principal, teachers, and education staff actively integrate local cultural elements into the curriculum, extracurricular activities, and the learning environment. Despite facing challenges such as limited resources and lack of training for educators, this school is able to demonstrate a strong and consistent commitment to making local culture the foundation for character and identity formation for students. This study confirms that collaboration between stakeholders is key to success in realizing education rooted in local wisdom. By involving parents and the community, schools can create a more inclusive and supportive learning environment. These findings demonstrate that community involvement in the educational process not only enriches students' learning experiences but also strengthens their sense of belonging to local culture. This research significantly contributes to the development of educational models that focus not only on academic aspects but also on the development of student character and identity rooted in local cultural values. Through this approach, it is hoped that students will grow into individuals who are not only academically intelligent but also have an awareness and appreciation for their own culture.

This study aims to analyze product innovations in the Musyarakah contract applied by Islamic financial institutions in Indonesia. The research uses a qualitative descriptive method with case studies from several Islamic banks. Data were collected through documentation and interviews with practitioners. The study found that innovations in Musyarakah products are largely driven by the need to enhance competitiveness and address the unique demands of the Indonesian market, particularly among micro, small, and medium enterprises (MSMEs)  Several banks have modified the classical Musyarakah structure to align with customer preferences and regulatory standards. For instance, some institutions implement tiered profit-sharing mechanisms, structured financing tenures, and integration with digital banking platforms to improve accessibility and monitoring. In addition, hybrid contracts that combine Musyarakah with other contracts, such as Ijarah or Murabahah, are increasingly used to create more flexible and customer-friendly financing solutions. Practitioners interviewed noted that one of the main challenges in implementing Musyarakah-based products is the higher operational and monitoring cost, due to the nature of partnership-based risk-sharing. However, these challenges are being addressed through technological innovation, such as mobile applications that help track business performance and automate profit-sharing calculations. The study concludes that product innovation in Musyarakah financing can enhance the inclusivity and effectiveness of Islamic banking in Indonesia, especially in supporting entrepreneurial sectors. Nevertheless, standardization, regulatory support, and continued investment in human resource capacity remain critical for sustained innovation. Future research may explore the customer perception of Musyarakah products, the impact of these innovations on financial performance, and comparative studies with conventional financing models.

Urban space limitations and community economic empowerment needs present complex challenges in Corporate Social Responsibility (CSR) implementation in densely populated areas. This study aims to analyze the effectiveness of MSME empowerment programs through optimizing narrow alleys into productive economic centers in Duren Tiga Village, South Jakarta. Using mixed methods research with sequential explanatory design and CIPP evaluation model, the study involved 9 assisted MSMEs, PT PLN Puslitbang management, and related stakeholders during August 2024-July 2025 period. Results show that transformation of 200 m² narrow alley into Café Mini Forest successfully increased average MSME turnover by 67.9% and halal certification achievement by 88.9%. The program integrates "go global, go digital, go green" approach with multi-stakeholder partnership model contributing to SDGs 1, 8, 12, and 17. Spatial optimization innovation creates economic multiplier effects through 250% foot traffic increase and cost-efficient shared facilities. This model proves that community empowerment-based CSR can transform limited spaces into sustainable economic ecosystems, offering a replicable framework for similar urban empowerment programs.

The purpose of this community service is to improve the understanding and competence of teachers at MTs in Teluk Lake District  Jambi City in compiling HOTS questions based on the independent learning curriculum. The implementation method of this community service uses participatory training, with stages of providing a pretest on the HOTS concept, providing training materials and practice in compiling HOTS questions, providing a posttest, and providing an evaluation sheet for the implementation of the training. The data analysis technique uses descriptive statistical techniques using a percentage approach and graphics in presenting data. The partners of this community service are teachers at MTs Muhammadiyah Tajurhalang Bogor. The results of this community service show that MTs in Teluk Lake District  Jambi City teachers have a good conceptual understanding of HOTS questions and increased skills in compiling HOTS questions based on the Independent Learning curriculum, so that they can be practiced in every learning evaluation in the classroom.

The increase in women's participation in the workforce has a significant impact on early childhood parenting patterns and the dynamics of household life. This research aims to analyze how career women apply parenting styles to young children and how this affects child development and the balance of home life. The study uses a mixed methods approach with an explanatory sequential design, starting with a quantitative approach followed by a qualitative approach. The goal is to gain a comprehensive understanding of the parenting styles of career women, early childhood development, and household life. The research population includes career women who have young children at the GMIT Horeb Perumnas Congregation in Kupang City. The research results show that although career women face time limitations, they tend to adopt a democratic parenting style supported by caregivers or partners. Child development can remain optimal if communication patterns and emotional involvement are maintained. However, challenges arise in terms of emotional closeness and quality time. Therefore, adaptive strategies and family support are needed to maintain a balance between career and maternal roles.

This community service activity was organized by a team of lecturers from the Department of S1 Accounting, Gorontalo State University in 2024 in Botutunuo Village, Kabila Bone District, Bone Bolango Regency, Gorontalo Province as a form of implementation of the Tri Dharma of Higher Education. This coastal village, which is located in the Tomini Bay area and has tourism potential, faces obstacles in the management of culinary businesses owned by the local community. The main problem of partners is low professionalism in business management and suboptimal bookkeeping administration. This activity aims to increase the knowledge and ability of MSME actors in implementing cost accounting for controlling and reporting production costs. The program is carried out in four stages: location survey, material socialization, technical assistance in calculating the cost of production, and monitoring and evaluation of implementation results. The results of the service showed that 75% of the participants understood the material well and welcomed the sustainability of the mentoring. This activity makes a positive contribution to improving the competence of culinary business actors in coastal tourism areas through the application of cost accounting.   

Information systems can be technically defined as a set of interconnected components designed to support decision-making and drive organizational operations. PT Asuransi Takaful Keluarga utilizes an information system in the form of the Takaful eCard mobile application, which facilitates registration and access to outpatient and inpatient insurance services at partner hospitals. Over time, several usability issues have emerged related to the application's user interface (UI) and user experience (UX). To evaluate user satisfaction and comfort levels, usability testing was conducted using the Heuristic Evaluation method. This method assesses UI design flaws based on 10 established usability principles. The evaluation revealed design issues in (H2) question Q6, (H3) question Q7, and (H10) questions Q27 and Q28. These issues are primarily related to the absence of new feature additions, ineffective message dialog boxes, and the lack of a user guidance module. The findings highlight the need for UI/UX improvements to enhance user interaction with the Takaful eCard application.

he Role of Communication Networks in Supporting the Development of the Masjid Nusantara Program, a strategic initiative focused on the construction and empowerment of mosques across various regions in Indonesia. This study employs a descriptive qualitative approach using Social Network Analysis (SNA), with data collected through in-depth interviews with key informants from the Masjid Nusantara Foundation. The findings reveal that digital communication channels such as social media, WhatsApp, email, and the official website play a vital role in promoting the program, building public engagement, and mobilizing financial support. Internal coordination is carried out regularly and systematically through digital platforms, with local volunteers serving as the key communication bridges in the field. The established communication network involves various actors, including the central team, volunteers, donors, community leaders, and external partners, who collaborate in a participatory and coordinated manner.  

The proposed research will focus on defining the effects of the strategic audit aspects instrengthening the institutional performance of the Iraqi General Cement Company. The research targetedfour important dimensions that are strategic position of the institution, the internal environment, theexternal environment, and the stakeholder, and how these dimensions would be associated with variousdimensions of performance such as learning and growth, internal operations and customer satisfaction,financial performance, and environmental performance. The research methodology employed adescriptive and analytical approach, utilizing statistical methods such as SPSS V.25 and AMOS V.23 totest the study's hypotheses. The findings indicated that both the external environment and the involvementof the stakeholders had the most significant positive impacts on both the financial and the environmentalperformance of the company, whereas the internal environment was found to have solid effects oninternal activities and on customer satisfaction. The average effect on learning and development was alsorecorded on the strategic position. The findings of the study indicated that as a way of sustaininginstitutional performance, a combined consideration of strategic alignment, overall institutional processadvancement and the partnership with stakeholders should be implemented.

This article examines the juridical aspects of online loans (pinjol) as an alternative method for Indonesian students to pay tuition fees (SPP and UKT), with a focus on the partnership between universities and fintech institutions like Danacita. Using normative legal methods and literature analysis, the study finds that while online lending platforms are legally regulated under POJK No. 77/POJK.01/2016, there are still gaps in legal protection for students as consumers. The lack of targeted consumer protection, transparency, and financial literacy raises serious risks of over-indebtedness and academic dropout. This paper calls for more stringent government oversight, improved regulatory enforcement by OJK, and the development of accessible, fair educational financing alternatives.

This community service program focuses on empowering the local community of Kertosari Village, Purwosari District, Pasuruan Regency, through creative batik-making based on local wisdom. This activity aims to support the development of sustainable ecotourism and enhance the competitiveness of tourist destinations in the global era. Tourism, as defined in Indonesian Law No. 10 of 2009, includes activities aimed at recreation, self-development, and exploration of local attractions. Kertosari Village, recipient of the 2019 Indonesia Sustainable Tourism Award, has strong potential as an ecotourism village with unique natural and cultural assets. Through training and capacity-building, this program seeks to equip local residents with batik-making skills that can serve as cultural products for tourism promotion. Funded by Universitas 17 Agustus 1945 Surabaya and supported by community partners, this initiative includes training sessions, seminars, and publications in SINTA-accredited journals and digital platforms. The expected outcomes are increased community participation in tourism, enhanced creative skills, and economic empowerment. Ultimately, this program aims to strengthen the identity of Kertosari Village as a sustainable tourist destination, while preserving local cultural heritage through batik.