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Equality in education and employment is an important foundation for realizing social justice as mandated by Pancasila and the 1945 Constitution. Equality means that every individual has the same rights to access, treatment, and opportunities without discrimination based on gender, religion, ethnicity, social status, or physical condition. In education, equality is realized through equal access to learning facilities, an inclusive curriculum, and equal opportunities for all students to develop. Meanwhile, in the field of employment, equality includes fair opportunities in recruitment, promotion, training, and commensurate income. Education plays a strategic role in building awareness of equality by instilling the values ​​of empathy, tolerance, and social justice. A multicultural approach and inclusive education are key to shaping students who value diversity and reject discrimination. Although various policies have been implemented, such as the Smart Indonesia Card (KIP) and affirmative action programs for marginalized groups, challenges such as socio-economic inequality, discrimination, the digital divide, and weak policy implementation remain major obstacles. Therefore, comprehensive efforts are needed, encompassing policy reform, improving teacher quality, and implementing pluralism-based character education to create a just, inclusive, and equal Indonesian society.

Podorejo Village is located in the westernmost part of Ngaliyan District, Semarang City, bordering Kendal Regency. Its area is quite large compared to other villages in the district. Its population is around 10,000. Most of them make their living from farming, while others engage in trade. The area consists of agricultural land and gardens, most of which are planted with cassava. Cassava is a prominent commodity in the region, but its utilization has not been optimally optimized.Seeing the potential of the region, the Community Service team conducted entrepreneurship outreach to housewives in the area, utilizing local commodities, namely cassava, as the basic ingredient for various processed foods as an alternative business to help supplement family income. This outreach will increase the economic value of cassava, which previously only processed into chips and cassava tape. By innovating cassava processing into contemporary foods that are popular with children and ready to be sold in the market.Our community service activities included outreach on entrepreneurship, motivating women to start businesses utilizing cassava through various innovations. The activity took place on October 19, 2025, with 18 participants. They were very enthusiastic about participating. The outreach program resulted in an increased understanding of entrepreneurship and its management, skills, and interest in starting a business. Evaluation results showed an increase in understanding, exceeding 50%, after pre- and post-tests. The target output of this community service program is publication in national journals, HKI videos, YouTube, and through mass media.

This study aims to determine the influence of knowledge, awareness, and utilization of information technology on individual taxpayer compliance in KP2KP Sragen. The hypothesis of this study is that knowledge, awareness, and utilization of information technology have a positive effect on individual taxpayer compliance. This study uses a survey method conducted on individual taxpayers in Sragen Regency. This type of research uses quantitative data used in this study from the results of questionnaire data which are then processed using the SPSS application. The data source is primary data. The sampling technique in this study uses the convenience sampling method with 100 taxpayers as respondents. The data analysis technique uses multiple linear regression analysis. The results of this study indicate that the results of the X1 t-test are negative and not proven true. The X2 t-test has a significant positive effect and is proven true. X3 has a significant negative effect and is not proven true. The F test shows a significant influence simultaneously. The results of the coefficient of determination mean that the contribution of the influence of the independent variable is 25.7% while the remaining 74.3% is explained by other variables besides the independent variables studied by the author, for example Tax Sanctions, Taxpayer Income, Tax Socialization, and Patriotism

Banyoneng Laok Village, Geger District, Bangkalan Regency, has great potential to be improved both in the human resources and natural resources sectors, in the human resources sector, many village residents have received education up to high school level and even college, while in the natural resources sector, the majority of residents earn a living as farmers and livestock breeders, but when the dry season arrives they experience difficulties both as farmers and as livestock breeders in meeting their daily needs so that some residents have to choose to migrate out of town or even abroad. The purpose of this community service is to provide education and practice in making pavin and fermenting animal feed to overcome these problems. The method used in this service is participatory action research (PAR) for a full month at the service partner of Banyoneng Laok Village, Geger District, Bangkalan Regency, by directly engaging with the local community. The results of this service are that the community can make their own faving and become a side income and also the community can process animal feed to be more durable and of high quality by fermentation in order to meet the need for animal feed during the dry season.

Banyoneng Laok Village, Geger District, Bangkalan Regency, has great potential to be improved both in the human resources and natural resources sectors, in the human resources sector, many village residents have received education up to high school level and even college, while in the natural resources sector, the majority of residents earn a living as farmers and livestock breeders, but when the dry season arrives they experience difficulties both as farmers and as livestock breeders in meeting their daily needs so that some residents have to choose to migrate out of town or even abroad. The purpose of this community service is to provide education and practice in making pavin and fermenting animal feed to overcome these problems. The method used in this service is participatory action research (PAR) for a full month at the service partner of Banyoneng Laok Village, Geger District, Bangkalan Regency, by directly engaging with the local community. The results of this service are that the community can make their own faving and become a side income and also the community can process animal feed to be more durable and of high quality by fermentation in order to meet the need for animal feed during the dry season.

The retail industry is highly influenced by the level of consumer spending, which experienced significant changes during the Covid-19 pandemic. PT Midi Utama Indonesia Tbk, as one of the leading retail companies, has sought to maintain its performance through service improvement, technological innovation, and financial management. This study aims to analyze the financial performance of PT Midi Utama Indonesia Tbk for the period 2020–2024 using profitability ratios, including Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The results show that both NPM and ROA recorded positive trends until 2023, with NPM peaking at 3.01% and ROA at 6.71%, although both remain below industry standards. Meanwhile, ROE reached its highest level in 2022 at 20.21% before declining in subsequent years. The simultaneous decrease in all ratios in 2024 indicates pressure on net income due to rising costs and imbalances between revenue, assets, and equity growth. Overall, PT Midi Utama Indonesia Tbk demonstrated gradual profitability improvement up to 2023; however, cost control, asset optimization, and balanced capital management strategies are required to sustain future growth.

Child exploitation is a serious violation of human rights that involves children as victims. In Indonesia, such cases frequently occur due to severe economic pressure, lack of education, weak social supervision, and inadequate law enforcement. Children are often used as laborers or sources of income, either directly in the informal sector or through digital media. This study aims to examine how the juvenile criminal justice system in Indonesia addresses cases of child exploitation and to evaluate the effectiveness of legal protection for child victims. The research employs a normative juridical approach by referring to statutory regulations and relevant legal concepts. Data were collected from various primary legal sources, including the Child Protection Law and the Juvenile Criminal Justice System Law. The findings indicate that although legal regulations are relatively clear and firm, their implementation in practice remains problematic. Coordination among institutions is not yet effective, social rehabilitation for victims is insufficient, and public awareness regarding children’s rights remains low. Law enforcement also has not fully prioritized the restorative justice approach, which emphasizes victim recovery and active community involvement. Therefore, stronger and more integrated legal policies, improved law enforcement capacity, and the empowerment of families and communities are required to ensure sustainable child protection.

This material provides an in-depth overview of the fundamental distinctions between Islamic banks and conventional banks, covering their underlying principles, contract types, operational mechanisms, legal frameworks, and organizational structures. Islamic banks operate based on Islamic values derived from the Qur’an, Hadith, and the rulings of the National Sharia Council (DSN-MUI), emphasizing strict prohibitions on riba, gharar, and maysir. Contracts such as wadiah, mudharabah, musyarakah, murabahah, ijarah, salam, and istishna’ are applied to promote fairness and profit-sharing. In contrast, conventional banks rely on positive law and interest-based systems as their primary source of income. Legally, Islamic banks are supervised by the Sharia Supervisory Board (DPS) to ensure compliance with sharia principles, while conventional banks adhere solely to general financial regulations set by authorities like the Financial Services Authority (OJK) and Bank Indonesia. The operations of Islamic banks include fund mobilization, financing, and financial services without the use of interest, whereas conventional banks earn revenue from the interest spread between deposits and loans. Although both bank types share a similar organizational structure, Islamic banks incorporate an additional layer of sharia oversight. Overall, Islamic banks aim to balance profitability with ethical and spiritual values (falah), while conventional banks primarily focus on maximizing financial returns. This material highlights Islamic banking as an ethical alternative within modern financial practices, promoting justice, sustainability, and broader economic well-being.

Financial administration plays a crucial role in village-level governance, requiring transparency, accountability, and efficiency in the use of public funds. Currently, the Hameli Ate Village Office still relies on manual methods to manage its financial administration, including recording cash receipts and expenditures using notebooks and simple spreadsheets. This approach presents various issues, such as the risk of data loss, calculation errors, delays in report preparation, and difficulties in tracking and collecting financial transaction data. This study aims to develop a web-based financial administration information system to assist village officials in managing financial data more effectively, efficiently, and in an integrated manner. The methods applied include observation, interviews, and document collection to understand system requirements, while the system development process is implemented using the Waterfall model, which consists of the stages of analysis, design, implementation, testing, and maintenance. The system was built using the PHP programming language and a MySQL database and is designed to generate financial reports automatically and in real time. The testing results show that the system can handle income and expenditure data more quickly, accurately, and in a user-friendly manner. With the implementation of this information system, the financial administration process at the Hameli Ate Village Office becomes more transparent, accountable, and facilitates data-driven decision-making.

The focus of this study is to analyze how the position and role of farming communities contribute to increasing community income in Alkani Village, Wewiku Subdistrict, Malaka Regency. Using a qualitative research method covering research accuracy, focus, data sources, data collection techniques, and data analysis the study describes how farmer groups function as a platform for sharing agricultural information and improving economic outcomes. Findings show that these groups actively facilitate knowledge exchange by introducing modern technologies such as tractors and drip-irrigation systems, and by promoting digital marketing to expand market access. Farmer groups in Alkani Village also serve as regular discussion forums, holding monthly or needs-based meetings where members communicate, share experiences, and address agricultural challenges together. Through training, cooperation, and collective learning, farmer groups operate not only as centers for education but also as agricultural production units that strengthen the local farming sector. Their role in collaboration enhances solidarity among farmers, enabling them to support one another and work more efficiently. As a result, these groups significantly contribute to increasing farmers’ income and improving overall welfare. The study concludes that strengthening farmer groups is essential, recommending continued enhancement of training access, administrative capacity, and active participation from all members to ensure equitable benefits.

This study analyzes the influence of financial knowledge, self-control, and parental income on the financial behavior of students in Semarang, Central Java, with a population consisting of active students and a sample of 305 respondents. This quantitative study utilizes data obtained through Google Forms and analyzed using the Smart PLS 4 method. Measurements were made using a Likert scale from 1 to 5 for each indicator. The findings of this study indicate that financial knowledge and self-control have a significant and positive influence on financial behavior, with path coefficients of 0.417 and 0.303, respectively, and a p-value of 0.000. Parental income also has a significant impact on financial behavior with 90% confidence, although the path coefficient is lower at 0.078 and the p-value is 0.099. Overall, the three independent variables (financial competence, self-control, and parental income) together contribute 60% in explaining the variation in financial behavior. The remaining 40% is influenced by other factors outside the research model. This conclusion emphasizes that internal factors such as knowledge and self-control are very important, but family economic background also plays a role in shaping individual financial habits and decisions.

This research seeks to examine the impact of liquidity, Net Interest Margin (NIM), and capital structure on the profitability of banking companies traded on the Indonesia Stock Exchange during the years 2022–2024. The method of research employed is quantitative, utilizing multiple linear regression approach derived from secondary information found in company financial reports. The research sample consisted of 24 banking firms consisting of a total of 70 data points. The findings of the analysis indicate that Net Interest Margin has a meaningful and positive impact on profitability, while liquidity and capital structure do not produce a notable impact. These results suggest that the efficiency of managing productive assets and net interest income are the main factors in increasing bank profitability, while liquidity management and capital composition have not contributed significantly to profit growth. This study has important implications for bank management to optimize NIM as the main strategy for improving financial performance, as well as for regulators and stakeholders in conducting evaluations and decision-making. This study also suggests expanding the variables and research period in the to acquire a more thorough insight into the factors that affect the profitability of banking companies.

This study aims to identify the business strategies implemented by used motorcycle showrooms and to examine their impact on the income generated. The research focuses on four used motorcycle showrooms located on Jalan Panglima, Kuala Tungkal, Tanjung Jabung Barat Regency. The intense competition in a concentrated area encourages each showroom to adopt appropriate strategies to remain competitive and sustain stable income. This research uses a qualitative approach with a comparative study method. Data were collected through observation, in-depth interviews, and documentation. Data analysis was carried out using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing. The results show that each showroom implements different business strategies based on their internal strengths and market characteristics. Showrooms that combine the marketing mix (7P) with good service approaches tend to earn higher income. Additionally, Islamic business values such as honesty, transparency, and trustworthy service contribute to the effectiveness of the strategies applied.

This study aims to investigate in detail the tax planning and implementation strategies applied by PT Unilever Indonesia Tbk in fulfilling its Corporate Income Tax (CIT) obligations. While taxes serve as a major source of government revenue, they also represent a financial burden for businesses that can impact net profits. Therefore, the implementation of a carefully designed tax planning approach is crucial to effectively manage tax liabilities while remaining compliant with existing legal regulations. The research employs a descriptive-analytical method, supported by a review of relevant literature and the use of secondary data obtained from taxation-related documentation. The study seeks to identify the tax planning protocols adopted by the company and assess their influence on the effectiveness of the firm’s tax-related financial expenditures. The findings reveal that PT Unilever Indonesia Tbk has successfully implemented tax planning strategies through the strategic utilization of deductible expenses as outlined in Article 6(1) of the Indonesian Income Tax Law, which includes expenditures for employee training, research and development activities, and corporate social responsibility (CSR) initiatives. This approach allows the company to legally reduce its tax obligations while enhancing its financial efficiency. The insights gained from this research are expected to serve as a framework for other organizations in developing tax planning policies that are not only effective and efficient but also sustainable in the long term.

Micro, Small, and Medium Enterprises (MSMEs) are a major pillar of the national economy, but Rengginang MSMEs in Dolok Kahean Village face challenges adapting to the digital era, characterized by limited market reach through traditional methods and minimal product exposure due to not utilizing digital media. In fact, a digital presence is crucial for achieving positive benefits such as higher income. The main objective of this community service is to provide intensive assistance in implementing digital marketing strategies for Rengginang MSMEs. The implementation method is based on the principle of Participation with a Participatory Action Research (PAR) approach. Concrete actions include intensive Capacity Building Training on digital marketing fundamentals, branding strategies, and product photography techniques, followed by direct assistance in creating and managing social media accounts. The results of the community service demonstrate the successful transformation of Rengginang MSMEs into digitally literate MSMEs. Key achievements include increasing partner digital capacity, activating new digital marketing channels, and strengthening product visual branding. Evaluation through FGDs confirms that this implementation triggers a significant expansion of market reach beyond village boundaries and increased consumer awareness. The conclusion confirms that intensive mentoring is a vital strategy to bridge the digital divide at the village level, thereby effectively supporting the development of the local creative economy and accelerating economic growth.

The digital era requires companies to adapt to modern, efficient, and accurate taxation systems. This study aims to analyze the implementation of an integrated system to optimize tax administration processes in a port service company in Indonesia. The focus of this research is to examine how the integration of systems such as SAP, Coretax, Microsoft Excel, and digital banking platforms is utilized to manage Income Tax Article 23 (PPh 23), Value Added Tax (VAT), and the tax reimbursement process. This study employs a qualitative approach with a descriptive case study design, conducted through participatory observation, document analysis, and informal interviews with employees directly involved in tax administration. The results indicate that the integrated system positively impacts the efficiency, consistency, and reliability of tax administration processes. It helps streamline workflows and accelerate tax reporting, particularly in managing PPh 23 and VAT. However, weaknesses remain in the manual data recap stage using Microsoft Excel, which is prone to human error due to the absence of automatic validation mechanisms. Therefore, this study recommends developing a standardized Excel template equipped with automatic validation features and providing training for staff to enhance data accuracy and administrative effectiveness. These findings are expected to serve as a practical reference for other companies in implementing an integrated taxation system that is optimal and sustainable, as well as encouraging increased efficiency and compliance with tax administration in the corporate environment.

Nutrition is crucial for children's growth and development. A mother's ability to serve food dishes can affect nutrition knowledge, economic status, and family income. This study aims to determine if there is a correlation between maternal knowledge and the nutritional needs of children aged 1-4 years in Indrapuri Public Health Center. The study used a correlational analytical design with a cross- sectional approach. The sample consisted of 60 respondents, chosen using the total sampling technique. The research was conducted from April 30 to May 26, 2025. Data was analyzed using univariate and bivariate analyses with the Chi-square test. The results showed that out of 60 respondents, most of the respondents were in the lower category of maternal knowledge level, with 57 respondents (95.0%), and 3 respondents (5.0%) were in the acceptable category. Fisher's Exact Test gave a p- value = 0.558 >0.005. These findings indicated no correlation between maternal knowledge levels and the nutritional needs of children. It is expected that the Public Health Center and health officials provide counseling to mothers on the importance of healthy food and nutritional knowledge from the Integrated Health Service Center (Posyandu).

The role of economics in human life has become increasingly significant in the modern era as it serves as a foundation for meeting daily needs and achieving collective welfare. This study aims to analyze how Islamic economic principles regulate price determination in markets and income distribution to ensure fairness and social balance. The research adopts a qualitative approach through library research by reviewing classical Islamic literature, modern economic works, and Qur’anic interpretations related to economic justice. The findings show that Islam emphasizes justice, equality, and welfare as the foundation of all economic activity. Price setting in Islam must reflect fairness, avoiding exploitation and ensuring that transactions bring mutual benefit to both sellers and buyers. Meanwhile, income distribution is directed toward social equity through the implementation of zakat, infaq, and shadaqah, which serve as instruments for wealth redistribution and poverty alleviation. The implication of this study is that the application of Islamic economic principles can provide a moral and sustainable alternative to conventional capitalist systems by promoting fairness, social responsibility, and economic stability within society.

Stunting is a serious problem because it impacts long-term development, preventing children from reaching their full potential, leading to lower cognitive abilities, and increasing their susceptibility to future illnesses. It also impacts both macroeconomic and microeconomic income. SSGI data from 2022 shows that the stunting rate in Central Java was 20.8%, with the highest stunting rate in Central Java Province being in Brebes Regency at 29.1% in 2022. Pandansari Village is one of the villages in Paguyangan District with the highest stunting prevalence, with 129 children in 2023. This study aims to determine the effectiveness of the stunting reduction acceleration program in Pandansari Village. This study uses a descriptive qualitative method. Data collection was carried out through observation, interviews, and documentation. The focus of this study uses Budiani's effectiveness theory, namely. The results of the study are seen from five aspects, the first is the accuracy of the target in the aspect of the accuracy of the target of toddlers recorded by the posyandu cadres and village midwives so that the program is in accordance with the targets that have been previously determined and is in accordance with existing policies. Second, the aspect of program socialization where the existing program has been well socialized to program recipients through various existing activities which include stunting prevention. Third, the program objectives from this aspect, the objectives of the existing program have been effective because the stunting rate in Pandansari Village has decreased every year and also parents of toddlers have better understanding and pay more attention to healthy lifestyles for toddlers. And fourth, program supervision in this aspect, village cadres and midwives have provided regular supervision to program recipients and also provided reports to the village government, sub-district government and community health center every six months.  

Poverty reduction in Indonesia is supported by economic activity and social assistance programs, the government provides business capital loans so that people do not depend on social assistance. One of them is PNM Mekaar which aims to develop and empower MSMEs in order to improve the economy and improve the welfare of program implementers, namely underprivileged women. However, problems occur in the implementation of this program, such as use of business capital for personal needs and weekly installment bills without training for customers. This study aims to determine the effectiveness of capital provided by PNM Mekaar for socio-economic needs of families in Sitinjak, South Tapanuli. This research uses descriptive qualitative methods so researchers can better understand the problems that occur. Data collection techniques in is interviews, observation, literature study and documentation. The conclusion obtained from the results of this study is that business capital loans provided by PNM Mekaar are not effective in meeting the socio-economic needs of families. Effectiveness can be measured through following 5 indicators: 1). Indicators of program understanding which show that there are customers who do not know about the purpose of Mekaar, 2). Target accuracy shows that there are customers who are not classified as underprivileged, 3). Timeliness shows that there are customers who do not attend group meetings and are delinquent in weekly payment installments, 4). Achievement of goals shows that only customers who have a business that has increased income, the businesses run by customers are in the MSME and Agriculture sectors. 5). Real changes show that customers' personal financial management is not yet good. Meanwhile, the socio-economic needs of the family which include food, clothing, shelter, education, and health can be met even before becoming PNM Mekaar customers.