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This community service activity aims to optimize the strengthening of teachers' soft skills through the implementation of the Pancasila Student Profile Strengthening Project (P5) based on scientific literacy. Soft skills such as communication, collaboration, critical thinking, and leadership are essential competencies for teachers in creating meaningful and transformative learning. This activity was carried out in several public elementary schools in Bekasi City with a participatory training approach and direct practice-based mentoring. The training materials were designed to integrate scientific literacy with Pancasila values ​​in the context of thematic learning. The results of the activity showed a significant increase in communication skills, collaboration skills, and teacher understanding in applying the dimensions of the Pancasila Student Profile into the learning process. In addition, this program also had a positive impact on shaping the professional behavior of teachers who were more reflective, collaborative, and oriented towards strengthening student character. These findings indicate that the integration of scientific literacy within the P5 framework can be an effective strategy in developing teachers' pedagogical competence.

This study uses a qualitative method to analyze the dynamics of the business environment within the context of the digital economy, specifically focusing on the impact of platformization on industry competition. Rapid digital technological developments have given rise to various digital platforms that disrupt conventional business models and reshape market structures across multiple sectors. Platforms such as marketplaces, ride-sharing services, and fintech companies have become dominant actors influencing competitive patterns, value distribution, and relationships between large and small enterprises. This research aims to understand how digital platforms affect industry competition through vertical integration, network effects, and data control. The findings reveal that platformization enhances transaction efficiency and market access but also creates imbalances in market power, digital monopolies, and dependency on algorithms. In this context, government regulation and business adaptation strategies are essential to maintaining competitive balance and ensuring the sustainability of the digital ecosystem. The study recommends the adoption of adaptive regulatory approaches and multi-sector collaboration to foster healthy competition in the digital era.    

This research uses a qualitative method to explore the integration of Artificial Intelligence (AI) in marketing tactics and its impact on the development of marketing skills among the new generation. The main focus is on the use of AI in analyzing consumer behavior, content personalization, campaign automation, and data-driven decision-making. The findings reveal that AI not only enhances operational efficiency but also drives a transformation in the skill sets required by modern marketers, such as data analysis capabilities, technological literacy, and adaptability to intelligent systems. Through in-depth interviews with marketing practitioners and digital document analysis, it was discovered that the new generation of marketers is required to develop more complex digital competencies and engage in multidisciplinary collaboration. Furthermore, adaptation to technological change becomes a key factor in the success of AI-based marketing strategies. The integration of artificial intelligence in marketing practices not only reshapes work patterns but also creates new demands for continuous training and marketing education. Therefore, this research emphasizes the importance of collaboration between educational institutions, industry, and technology developers to create a competitive AI-based marketing ecosystem.

This research uses a descriptive qualitative method with a case study approach to analyze the influence of soft skills and digital marketing skills on the performance of MSMEs in the creative economy era. Theories used in this research include competency theory and organizational performance theory. This study focuses on understanding how interpersonal abilities (soft skills), such as communication, creativity, and leadership, along with digital skills such as the use of social media, e-commerce, and digital branding, can enhance the competitiveness and productivity of MSMEs. The results show that MSME actors with strong soft skills are able to build strong customer relationships and create added value in their products, while digital skills support operational efficiency and broader market reach. The integration of these two skill sets significantly contributes to the improvement of MSME performance, particularly in terms of sales, customer satisfaction, and business growth. Therefore, the development of soft skills and digital skills is a crucial strategy to support the sustainability of MSMEs amid the increasingly dynamic competition in the creative economy.

Plagiarism remains a critical challenge in academia, including in religious-based educational institutions like Islamic boarding schools (pondok pesantren). This Community Service Program (PKM) aimed to enhance students' awareness and skills in avoiding plagiarism through scientific writing ethics training at Miftahul Khaer Islamic Boarding School. The method employed capacity building via interactive workshops covering plagiarism definitions, types, impacts, citation techniques (APA Style), paraphrasing, and plagiarism detection tools (e.g., Turnitin). Post-training evaluations revealed significant improvements: participants’ understanding of plagiarism rose from 14.3% to 74.3%, with average comprehension scores increasing from 2.97 to 4.76. Knowledge of plagiarism types achieved an average score of 4.51, though technical proficiency with detection tools remained lower (score: 3.14). Despite internet connectivity limitations, printed learning materials ensured training effectiveness. The initiative successfully fostered an ethical academic culture, with recommendations for sustained programs integrating practical case studies, digital tools, and curriculum integration to strengthen academic integrity in the pesantren environment.

This article discusses the impact of Environmental, Social, and Governance (ESG) integration on the general insurance underwriting model. This study used a Narrative Literature Review (NLR) to review relevant literature. The NLR review was conducted on scientific publications, industry reports, regulatory documents related to ESG, and general insurance underwriting from 2019 to 2025. The reviewed literature shows that adopting ESG factors in the underwriting process changes risk assessment and creates more sustainable practices in the insurance industry. The analysis results show that companies with higher ESG scores have better underwriting performance and attract more investment while increasing stakeholder trust, including an increasing trend of ESG factor integration into the underwriting process, especially in risk assessment and premium determination. Regulatory changes encourage insurance companies to adopt underwriting practices that consider more environmental and social aspects. This study also identifies challenges in implementation, including the limited standardized ESG data and the need to increase human resource capacity. The implications of this study provide insights for regulators and industry players in developing underwriting policies and strategies that are more responsive to ESG issues, as well as highlighting opportunities for ESG-based insurance product innovation in the future.

Under the Double High Plan, the management of vocational colleges in Xuzhou should focus on a few essential strategies to improve performance and use resources effectively. First, college leaders need to align their programs with local industry needs. By partnering with businesses and industry groups, colleges can adjust their curricula to keep them relevant, helping students find jobs and be satisfied with their education. Next, effective resource use is crucial. Managers should wisely allocate financial, human, and technological resources to create better learning environments. This may include training teachers to use new technologies and teaching methods, which can improve teaching quality and lead to better student outcomes. In addition, colleges should consistently apply strategies to improve performance. This includes ongoing professional development for teachers to help them deliver engaging and practical instruction. School managers should also regularly review and adapt these strategies based on student feedback and performance data to ensure they are effective. In summary, vocational colleges under the Double High Plan must use resources effectively and apply performance improvement strategies based on the research results of 375 Xuzhou vocational school employees. By being proactive and flexible, college managers can enhance educational quality and support student success in Xuzhou

This community service aims to increase the use of social media as a marketing and sales tool by FWEO Women MSMEs in Watesprojo Village, Mojokerto, through a human resource management approach. Initial situation analysis identified low utilization of digital platforms due to limited knowledge and skills. The Participatory Action Research (PAR) method or in human resource management is called participatory management which is implemented by involving FWEO Women in planning, intensive training on content creation, account management, and online marketing strategies, as well as ongoing mentoring. The results showed a significant increase in participant understanding and skills, the formation of collective social media accounts, and the development of collaboration between MSMEs. The emergence of local social media management groups and local leaders indicates internalization of knowledge and sustainability initiatives, in line with Social Cognitive Theory and transformational leadership. The conclusion confirms that the integration of human resource management principles in technology-based community empowerment is crucial for sustainable adoption and positive impact, recommending a comprehensive approach that focuses on holistic capacity development and the formation of community support structures.

Organizational fraud represents a significant global challenge, with estimated annual losses of 5% of revenue, totaling approximately US$4.7 trillion worldwide. This systematic literature review examines whistleblowing effectiveness as a fraud detection mechanism, analyzing the tension between its role as a transparency pillar and the retaliatory risks faced by whistleblowers. The study employed a qualitative Systematic Literature Review methodology, analyzing 25 peer-reviewed articles published between 2020-2025 from SINTA, Scopus, and registered E-ISSN journals. Literature was selected using keywords related to whistleblowing effectiveness, fraud detection, transparency mechanisms, and retaliation risk. Results demonstrate that whistleblowing systems significantly enhance fraud detection and prevention across both public and private sectors, with 24 of 25 reviewed studies confirming positive impacts. Effectiveness is influenced by individual attitudes, perceived behavioral control, organizational commitment, professional commitment, moral reasoning, and organizational culture. The integration of whistleblowing with forensic and investigative audit mechanisms creates a mutually reinforcing fraud detection framework. However, retaliation risk remains a substantial challenge, potentially undermining whistleblowing effectiveness. The study concludes that organizations must develop comprehensive whistleblower protection frameworks, cultivate supportive organizational cultures, ensure transparent report handling processes, and leverage technology to guarantee anonymity. A balanced approach between promoting transparency through whistleblowing and protecting whistleblowers from retaliation is essential for maximizing fraud detection effectiveness. Organizations are advised to integrate whistleblowing into comprehensive anti-fraud strategies with adequate protection mechanisms and whistleblower incentives.

International Micro, Small and Medium Enterprises (MSMEs) face significant challenges in improving global competitiveness due to limited resources and access to effective market analysis, despite contributing 45% to the global economy (OECD, 2025). This research aims to develop an integrated machine learning (ML) model with a mixed-methods approach to optimise cross-border MSME market analysis. A combination of quantitative (transaction data analysis of 500 Indonesian export MSMEs 2020-2024 using XGBoost and SEM-AMOS) and qualitative (interviews with 15 MSME players) methods revealed that the XGBoost model achieved 89% accuracy in predicting market trends, with key variables including social media sentiment (28%) and exchange rate fluctuations (19%). Qualitative results show that 65% of MSMEs face cross-border regulatory barriers that ML models do not detect. The findings extend the Resource-Based View theory by validating AI-driven market intelligence as a strategic asset (β = 0.67, p 0.7. This research highlights the importance of technology integration and contextual adaptation in the digital transformation of MSMEs.

Despite their 45% contribution to the global economy, international micro, small, and medium-sized enterprises (MSMEs) face considerable obstacles in enhancing their global competitiveness because they lack the resources and access to efficient market analysis (OECD, 2025). In order to optimize cross-border MSME market analysis, this research attempts to construct a machine learning (ML) model coupled with a mixed-methods approach. A combination of quantitative (XGBoost and SEM-AMOS were used to analyze transaction data of 500 Indonesian export MSMEs 2020–2024) and qualitative (interviews with 15 MSME players) methods showed that the XGBoost model achieved 89% accuracy in predicting market trends, with key variables including exchange rate fluctuations (19%) and social media sentiment (28%). According to qualitative findings, the ML model does not identify cross-border regulatory constraints that 65% of MSMEs must deal with. These results validate market intelligence powered by AI as a strategic asset, extending the Resource-Based View paradigm. The significance of contextual adaptation and technological integration in the digital transformation of MSMEs is emphasized by this study.

Islamic Micro Finance (IMF) has an important role in supporting the Sustainable Development Goals (SDGs) in Indonesia by providing inclusive financial access based on sharia. This study aims to analyze how the IMF contributes to poverty alleviation (SDG 1), increasing financial inclusion (SDG 9), reducing economic inequality (SDG 10), promoting sustainable economic growth (SDG 8) and improving financial education and awareness (SDG 4). The research method used is a qualitative descriptive approach with literature analysis and case studies from several sharia microfinance institutions in Indonesia. The research results show that the IMF through instruments such as qardhul hasan, mudharabah, musyarakah, and ZISWAF is able to provide financial solutions for poor community groups and micro businesses. In addition, the digitalization of sharia financial services further increases the IMF's reach in supporting financial inclusion. However, there are challenges that still need to be overcome, such as limited capital, low sharia financial literacy, and regulations that are not yet optimal. Therefore, strengthening regulations, sharia financial education and Islamic financial technology innovation are key strategies for optimizing the IMF's role in achieving the SDGs in Indonesia. This study provides an original contribution by highlighting the strategic role of Islamic Micro Finance in achieving SDGs in Indonesia through a sharia-based approach. The added value of this study lies in the integration between Islamic financial instruments and sustainable development goals, as well as the importance of digital innovation and financial education in the local context.

Local financial management in Indonesia still faces significant challenges, such as budget inefficiencies, high dependence on central funds, and lack of locally generated revenue (PAD), which exacerbates development inequality, especially in underdeveloped regions such as Papua. This research highlights the importance of cross-sector collaboration and technology utilization for the optimization of local finance to achieve sustainable development equity. Collaboration between central and local governments, the private sector, and the community can improve transparency and accountability of budget management, while technologies such as e-budgeting, blockchain, and the Local Government Information System (SIPD) can accelerate the budget planning and monitoring process. This study uses a descriptive qualitative approach with thematic analysis of primary and secondary data to evaluate the effectiveness of technology integration and cross-sector collaboration. The results show that a strong synergy between collaboration and technology can improve budget efficiency, reduce dependency on central funds, and accelerate infrastructure development and public services in disadvantaged areas. Policy recommendations include strengthening local government capacity, implementing a blockchain-based monitoring system, and involving communities in development planning. This research contributes to the local financial management literature by offering evidence-based solutions that support inclusive and equitable development in Indonesia.

Environmental awareness is an effort to preserve, prevent damage to, and restore natural conditions. This attitude can be instilled through the integration of environmental values in science learning. The Science-Technology-Society (STS) approach is one effective method that fosters students' thinking skills and scientific literacy in line with technological and scientific developments. This study aims to determine whether environmental awareness in science subjects can be improved through the STS approach at MI Salamah in Jambi City, and to describe the implementation of the STS approach in enhancing environmental awareness in science subjects at the school. This research is a classroom action research using the Kemmis and McTaggart model, which consists of two cycles. Each cycle includes two meetings with four stages: planning, implementation, observation, and reflection. The research results show an increase in students' environmental awareness attitudes in both Cycle I and Cycle II. In Cycle I, the average score for environmental awareness attitudes rose from 60.10% to 76.63%, while in Cycle II, it increased more significantly from 88.58% to 92.6%. In addition, test results also showed a significant improvement in students' understanding of the material. The implementation of the Science-Technology-Society (STS) approach in enhancing environmental awareness in science subjects at MI Salamah has been effective. It was applied through experiential learning, discussions, and creative activities that actively involved students in understanding and applying environmental concepts.

Infrastructure problems have become a significant concern in educational discourse, primarily focusing on how inadequate facilities impede the achievement of educational objectives. This research examines the challenges related to educational infrastructure in teaching Islamic Cultural History (SKI) at MTS 1 Kota Bengkulu. Using a qualitative descriptive approach, the study identifies key issues including limited technological resources, insufficient maintenance funding, and inadequate government oversight. The findings reveal that these limitations significantly impact teaching effectiveness, student engagement, and learning outcomes. The implementation of the Merdeka Curriculum, which emphasizes technology integration, faces particular challenges due to infrastructure deficiencies such as limited electrical outlets and projection equipment. The research proposes comprehensive solutions including improved financial management, strategic resource allocation, teacher professional development, and enhanced stakeholder collaboration. This study contributes to understanding how infrastructure limitations affect specialized subjects like SKI and offers practical recommendations for educational institutions facing similar challenges.

The teaching of Professional Ethics in the Culinary Arts Study Program is often delivered in a theoretical manner, make lack of contextual and reflective learning experiences for students. This study aims to develop and evaluate an interactive pocket book as a learning medium to support students' understanding of ethical values in real culinary work settings. The research employed the 4-D development model (Define, Design, Develop, Disseminate), with data collected through observation, interviews, expert validation, practicality questionnaires, and pretest–posttest design. The study was conducted over three months at Universitas Negeri Medan. Validation results indicated that the media was highly feasible in terms of content, layout, and language. Practicality testing showed that students found the media very practical, while the effectiveness test revealed an improvement in learning outcomes with a gain score of 0.60 (moderate to high category). These findings demonstrate that the interactive pocket book is effective in promoting ethical learning that is contextual, reflective, and applicable. The media is recommended for integration into learning strategies focused on values and professional attitudes and is suggested for further development into digital formats to enhance flexibility and wider accessibility.

Unemployment remains a structural problem in Indonesia with an open unemployment rate reaching 4.91% (BPS, 2024). This study aims to examine the concept of kasb (earning a living) from the perspective of Imam Al-Syaibani and its relevance in the socio-economic context of contemporary Indonesia. The method used is a qualitative literature study with a descriptive-analytical approach, collecting and analyzing classical to contemporary literature related to Al-Syaibani's thoughts and the issue of unemployment. The results of the study show that the concept of kasb emphasizes work as worship that must be carried out in a halal manner, oriented towards a balance between individual (self-interest) and social (public-interest) interests. Al-Syaibani classifies economic endeavors into four types: ijarah (rent), tijarah (trade), zaira'ah (agriculture), and sina'ah (industry), with agriculture as the main sector that brings blessings. This concept is relevant to improving work ethic, productivity, and social responsibility, so that it can be a theoretical and practical solution in reducing unemployment. The integration of spiritual values ​​in economic activities, such as the intention of worship and fair distribution of wealth, can encourage collective welfare. This study contributes to the development of Islamic economics by offering a holistic perspective that combines moral and technical dimensions in overcoming unemployment

This community service program aims to empower student entrepreneurs through digitalization and strengthening sustainable business capacity. The activities are comprehensively designed with a participatory and experiential learning approach, so that participants not only understand the concepts theoretically but also are able to apply them practically. The program consists of various activities, such as interactive workshops on digital marketing and sustainable business models, business clinics to analyze current business problems, digitalization simulations using online platforms, individual mentoring sessions by business practitioners, and presentations of business plans developed by each participant. A total of 30 students from various study programs were actively involved and demonstrated high enthusiasm throughout the process. A total of 30 students from various study programs were actively involved and demonstrated high enthusiasm throughout the process. Program evaluation was conducted through observation, questionnaires, and assessments of the developed digital action plans. The evaluation results showed significant improvements in cognitive aspects (understanding of digitalization concepts, sustainable business models, and digital marketing strategies), affective (interest and commitment to business development), and application (the ability to develop and present innovative business plans relevant to digital challenges). Ninety percent of participants were able to develop digital action plans that encompassed the use of social media, e-commerce, digital payment systems, and technology integration in business operations. Furthermore, the program encouraged collaboration among students in building business networks and young entrepreneur communities. Positive participant feedback demonstrated that the participatory approach and hands-on practice were effective in increasing student motivation and readiness to face business challenges in the digital era. The program has proven effective in enhancing students' entrepreneurial competencies and fostering an adaptive business mindset.

Digital transformation has fundamentally reshaped auditing practices, particularly through the integration of technologies such as Artificial Intelligence  (AI), big data, and blockchain. This study aims to identify the challenges, opportunities, and implications of digital transformation on audit quality in the big data era. A qualitative descriptive approach was employed, using case studies and simulations as the primary methods of analysis. The findings reveal that digitalization contributes positively to audit quality by enhancing time efficiency, testing accuracy, and risk detection capabilities. Nevertheless, challenges such as technological resource limitations, the need for auditor skill development, and ethical and data security risks remain significant barriers. This study highlights the urgency of developing a holistic digital audit framework and updating regulatory standards to ensure sustainable digital transformation. Recommendations are provided for practitioners, regulators, educational institutions, and scholars to collaborate in building an adaptive, professional, and ethical auditing ecosystem in the digital era.

Ibn Khaldun is recognized as a prominent Muslim thinker who made significant contributions to the fields of economics, sociology, and politics. In his seminal work Muqaddimah, he introduced economic ideas that were far ahead of his time, including the concepts of national wealth, wage theory, market mechanisms, and the role of the state in fiscal policy. This study aims to examine the core economic thoughts of Ibn Khaldun and their relevance to current economic dynamics. Using a qualitative descriptive approach based on literature review, the study finds that many of Khaldun's ideas remain highly relevant, particularly regarding the importance of productivity, fiscal justice, and the integration of social and economic aspects in building a sustainable system. Most people know that Ibn Khaldun is one of the most famous Muslim thinkers, and he did a lot in the fields of politics, economics, and sociology.  In his monumental work, Muqaddimah discusses various long-established economic concepts, such as the market mechanism, wage theory, national wealth, and the role of the state in fiscal policy.  The purpose of this research is to study Ibn Khaldun's ideas on economics and evaluate how these impact contemporary economic developments.  The study found that many of Khaldun's ideas are still relevant today thanks to the use of descriptive qualitative methodology based on literature study. A sustainable and inclusive economic system relies on the idea of productivity as the source of economic growth, fiscal justice in the taxation system, and integration between social and economic aspects.  The results show that classical economic thought not only has historical value, but also offers solutions to many modern economic problems such as inequality, productivity stagnation, and institutional crisis.