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The lips are one of the most sensitive parts of the body and are highly vulnerable to damage from ultraviolet (UV) radiation from sunlight. Unlike other parts of the skin, the lips lack oil glands, making them more prone to dryness, chapping, and inflammation when not properly protected. One common method to maintain lip moisture and health is the use of lip balm. Natural lip balms made from ingredients such as beeswax and coconut oil are widely used due to their excellent emollient properties, which help moisturize and provide a protective layer on the surface of the lips. However, using natural lip balm alone may not be sufficient to offer complete protection, particularly against the harmful effects of UV rays. Therefore, innovation is needed by incorporating Sun Protection Factor (SPF) into natural lip balm formulations to enhance protection from sun exposure. This study aims to evaluate the effect of adding SPF to lip balm formulations based on beeswax and coconut oil, focusing on UV protection effectiveness, product stability, and moisturizing ability. The method involved formulating two types of lip balm—one with SPF and one without. UV protection effectiveness was tested using in vitro spectrophotometry, while moisturizing ability was assessed by measuring skin moisture content on the lips. In addition, physical characteristics such as texture, color, and stability under various storage conditions were analyzed. The results showed that the lip balm with added SPF provided significantly higher UV protection compared to the formulation without SPF. Furthermore, the addition of SPF did not reduce the moisturizing performance of beeswax and coconut oil and did not interfere with the overall product stability. In conclusion, integrating SPF into natural lip balm formulations is an effective innovation to enhance the protective function of lip care products without compromising their moisturizing benefits or user comfort. This combination provides a holistic solution for maintaining lip health while preventing UV-induced damage.

The development of information and communication technology has changed the global trade landscape, including in Indonesia. The city of Pekanbaru as the capital of Riau Province has great potential in the development of e-commerce that is integrated with the concept of a smart city. This research aims to analyze the optimization of e-commerce through the implementation of the smart city concept in Pekanbaru. Using a qualitative approach and secondary data analysis, this study examines technological infrastructure, government policies, and community participation in supporting the e-commerce ecosystem. The results show that the implementation of the smart city concept can improve the effectiveness of e-commerce platforms through improved digital connectivity, integrated payment systems, and more efficient logistics services. The adoption of technologies such as big data, Internet of Things (IoT), and geographic information systems (GIS) also supports more responsive decision-making, both by business actors and government agencies. In addition, the involvement of local MSMEs is an important component in expanding the adoption of e-commerce in an inclusive and equitable manner throughout the city. This research also highlights the importance of digital literacy among the public, including micro business actors, to optimize the use of digital technology in business transactions. The local government is expected to strengthen regulations, provide supporting infrastructure, and open cross-sector collaboration to accelerate digital transformation in Pekanbaru. A sustainable education strategy for the community is also needed through training, digital socialization, and technical support so that all levels of society can actively participate in the digital ecosystem. Thus, synergy between the government, business actors, academics, and the community is the main key in creating an adaptive, efficient, and sustainable digital ecosystem, as well as making Pekanbaru a smart city that excels in the field of electronic commerce.

Digital transformation in the world of education is a strategic step to improve efficiency and quality of services, including in terms of attendance recording. This study aims to examine the change in the manual attendance system to digital in an effort to improve the quality of learning documentation at PPTQ Al Huda. The method used is a descriptive qualitative approach with data collection techniques through distributing questionnaires to teachers and academic staff. The results of the study indicate that the implementation of digital attendance has been significantly beneficial for the majority of respondents. This system is considered more practical, accurate, and efficient than manual methods. Digital attendance not only makes it easier to record student attendance, but also strengthens transparency, accountability, and supports data-based decision making. In addition, this system plays a role in improving student discipline and responsibility. Digital attendance has also been proven to reduce the practice of asking for attendance, minimize recording errors, and facilitate real-time data access by Islamic boarding school administrators. Ease of use and convenience of the system are also supporting factors for successful implementation. Moreover, the adoption of digital attendance encourages the development of a technology-based culture within the institution. It fosters digital literacy among educators and students, enhancing their adaptability to technology in daily academic routines. This transformation aligns with the broader educational goal of integrating technology to create a modern, effective, and sustainable learning environment. Therefore, the shift to a digital attendance system is not only a technical innovation but also a reflection of institutional commitment to continuous improvement and educational excellence. This innovation proves to be a relevant and strategic solution for strengthening educational administration in Islamic boarding schools.

In the accounting discipline, the choice of data collection method is crucial because it directly impacts the validity and reliability of research results. This study aims to compare data collection methods used in qualitative and quantitative approaches and examine their relevance in the context of contemporary accounting studies. Qualitative approaches emphasize in-depth exploration of accounting phenomena, particularly those related to human behavior, perception, and decision-making processes. Common techniques used in this approach include in-depth interviews, participant observation, and case studies, which enable researchers to understand the social and organizational context behind accounting practices. In contrast, quantitative approaches prioritize collecting numerical data that can be analyzed statistically. These methods typically use instruments such as questionnaires, surveys, and experiments to objectively test pre-formulated hypotheses. Results from quantitative approaches often provide broader generalizations, but can lose the nuances of social context gained from qualitative approaches. A comparison of these two methods reveals that each has its own advantages and limitations. Qualitative approaches excel in understanding processes and meanings, while quantitative approaches are strong in producing generalizable data. Therefore, in practice, accounting researchers often adopt a mixed methods approach to gain a more comprehensive understanding. This study concludes that a thorough understanding of the characteristics of both approaches is crucial for researchers to select appropriate data collection strategies. Thus, research can make a significant contribution to the development of accounting theory and practice in a more comprehensive and meaningful way.

Financial reports are an important tool for Micro, Small, and Medium Enterprises (MSMEs) in measuring their performance and financial health. This study aims to design a simple financial reporting system that can be implemented by Big Bites, a culinary business located in Bekasi City. The method used is a qualitative descriptive approach with stages of observation, interviews, and documentation during a three-month internship (October–December 2024). The results of the study indicate that before the design, Big Bites did not have a good financial recording system and still relied on manual records. Through the design of Microsoft Excel-based financial reports that include a general journal, ledger, trial balance, income statement, statement of changes in equity, and balance sheet, MSMEs can understand their financial condition more clearly and accurately. The implementation of this system is expected to assist MSMEs in business decision-making, financial planning, and increasing business credibility.

This study is motivated by the need for an Islamic education model that can integrate religious values and intellectual intelligence amid the challenges of globalization and modernization in education. The pesantren system has excelled in shaping religious character through the instillation of values, role models, and spiritual life, while modern schools excel in developing critical thinking, scientific literacy, and adaptive skills in technology. This study aims to identify the main elements of religious and intellectual education, analyze the opportunities for synthesis between the two, and evaluate the supporting factors and obstacles in their application in the context of Indonesian education. The research method used was library research with a descriptive qualitative approach through content analysis of various scientific sources, journals, books, and educational policy documents from 2020 to 2025. The results of the study show that the synthesis of Islamic boarding schools and modern schools can be realized through the integration of curriculum, learning methods, and institutional culture that balances the spiritual and intellectual dimensions of students. This integrative education model emphasizes the importance of teachers with dual competencies, institutional management support, and adaptive curriculum policies. The implications of this study are theoretical and practical: theoretically, it enriches the concept of holistic Islamic character education, while practically, it provides direction for Islamic educational institutions to develop learning models that produce graduates who are faithful, knowledgeable, and have noble character.

Produksi perhiasan emas PT Gemopia Indonesia melibatkan proses bombing, yang membutuhkan keakuratan tinggi untuk memastikan kualitas produk.  Beberapa kelemahan sistem pencatatan yang masih dilakukan secara manual menggunakan Microsoft Excel termasuk keterlambatan laporan, kurangnya keamanan data, dan kesalahan input yang tinggi. Tujuan penelitian ini adalah untuk mengembangkan dan membangun sistem informasi bombing emas berbasis web yang akan mempercepat proses pencatatan, meningkatkan akurasi data, dan memperbaiki alur pelaporan.  Pengembangan sistem ini menggunakan metode Waterfall, yang mencakup tahapan analisis kebutuhan, perancangan sistem menggunakan UML, pengembangan dengan framework Laravel dan database MySQL, dan pengujian dengan metode black box. Hasil pengujian menunjukkan bahwa seluruh fungsi sistem berjalan dengan baik dan sesuai dengan kebutuhan pengguna, dengan fitur seperti perhitungan otomatis, hak akses pengguna bertingkat, verifikasi dan koreksi data produksi, dan pembuatan laporan dalam format PDF. Sistem mampu menerima input, memproses data , dan menghasilkan output yang tepat dan sesuai dengan spesifikasi.Oleh karena itu, sistem ini dinyatakan layak untuk diimplementasikan secara penuh dalam rangka mendukung efisiensi dan transparansi pelaporan produksi di PT Gemopia Indonesia.

This study aims to develop a data security system for the Pancadaya Waste Bank web-based application by implementing a hybrid cryptography algorithm combining AES and RSA. The main problem identified is the vulnerability of manually recorded and unsecured transaction data. The research applied a qualitative approach through interviews with system users and the Environmental Agency, as well as literature reviews on hybrid cryptography algorithms. The system was developed using the Rapid Application Development (RAD) method and implemented using PHP, MySQL, and the OpenSSL library. The results show that the system successfully encrypts transaction data using AES and secures the AES key with RSA, thereby enhancing data security. Testing with GTmetrix indicates excellent application performance. Furthermore, the system can display and decrypt real-time transaction data in receipt form for both deposit and withdrawal processes. This application provides an innovative solution to data management and transaction security issues in digital-based waste bank systems.

This community service initiative aims to educate and assist in the implementation of an Internal Control System ICS at Minimarket Malika as a strategic effort to safeguard assets and enhance operational effectiveness and efficiency. The ICS applied includes a systematic recording process for inventory, purchase prices, and selling prices. These records are intended to ensure that all transactions are properly documented and accountable.Internal evaluations are conducted regularly through annual stock-taking activities, which involve verifying and matching inventory data recorded in the system with the actual physical stock in the store or warehouse. This activity serves as a critical benchmark for assessing business stability, the accuracy of inventory records, and the overall effectiveness of inventory management. Any transactional errors identified during sales operations are corrected immediately in real-time to prevent error accumulation and potential financial losses. The role of management is essential, particularly in maintaining business continuity through improved service quality and the timely fulfillment of customer needs. In response to intense competition and dynamic market changes, Minimarket Malika adopts adaptive strategies such as price adjustments, excellent customer service, and a broader product assortment to meet diverse consumer demands. To prevent fraud, the minimarket has installed CCTV cameras at strategic locations and provides training for employees on how to detect counterfeit money and suspicious behavior. The ICS also supports risk management in inventory by monitoring the movement of goods in real-time, allowing management to make accurate decisions about which products need to be stocked in accordance with current consumer demand trends.Through the consistent and comprehensive application of an internal control system, Minimarket Malika is expected to improve its competitiveness while maintaining the integrity and sustainability of its business operations amid ongoing economic challenges. Furthermore, this approach serves as a practical model for other small and medium enterprises (SMEs) aiming to strengthen their internal governance and adapt to an increasingly complex retail environment.

Character education plays a crucial role in shaping students who excel not only academically but also possess strong moral and social values. In this regard, the government, through the Ministry of Education and Culture, has launched the Strengthening Character Education (PPK) policy as a strategic step to create a generation of character. This study aims to explore how the PPK policy is implemented in elementary schools and analyze the factors that support and hinder its implementation. The method used in this study is descriptive qualitative, with data collection techniques through observation, in-depth interviews with principals and teachers, and documentation studies. The results show that the PPK policy has been implemented through the integration of character values into the learning process, extracurricular activities, and school culture. Several factors supporting the success of this implementation include the principal's visionary leadership, active teacher involvement, and support from parents and the community. However, several challenges remain, such as a lack of supporting facilities, uneven teacher training, and difficulties in consistently integrating character values across all subjects. Overall, the PPK policy in elementary schools has had a positive impact on student character development, although further strengthening is still needed in terms of training, evaluation, and collaboration between all stakeholders. Supporting factors for successful implementation include the visionary leadership of the principal, active teacher involvement, and support from parents and the community. However, several obstacles remain, such as a lack of supporting facilities, uneven teacher training, and difficulties in integrating character values consistently across all subjects. Overall, the PPK policy in elementary schools has had a positive impact on student character development, although further strengthening is needed in terms of training, evaluation, and synergy between stakeholders.

SMA Negeri 1 Baturiti merupakan salah satu instansi pendidikan di bawah naungan Dinas Pendidikan Kabupaten Tabanan yang memiliki berbagai aset penunjang kegiatan belajar mengajar. Proses pelaporan aset selama ini masih dilakukan secara manual menggunakan Microsoft Word, sehingga kurang efisien dan sering mengalami keterlambatan dalam pelaporan kepada Dinas Pendidikan. Untuk mengatasi permasalahan tersebut, dirancang dan dibangun sistem dengan judul Optimalisasi Pengelolaan Inventaris Sekolah Melalui Sistem Inventory Berbasis Web di SMA N 1 Baturiti. Sistem ini dikembangkan menggunakan bahasa pemrograman PHP dan database MySQL, serta dilengkapi fitur pencetakan laporan dengan PHP Word dan PHP Excel. Sistem ini mempermudah proses input data aset dan menghasilkan laporan yang lebih cepat, akurat, dan terstruktur. Dengan adanya sistem ini, diharapkan pelaporan aset sekolah kepada Dinas Pendidikan dapat dilakukan secara lebih tepat waktu dan efisien.

The global halal industry is experiencing exponential growth with a market value of trillions of dollars, creating significant economic opportunities for Southeast Asian countries with large Muslim populations. The micro-livestock sector has unique characteristics that require a specialized approach in the implementation of an integrated halal assurance system, given limited resources, technical capacity and access to technology. The complexity of implementation presents multidimensional challenges covering technical, economic, social and regulatory aspects that require comprehensive analysis to understand the socio-economic impact on the sustainability of micro farms1. This study aims to analyze the socio-economic impact of implementing an integrated halal assurance system on the sustainability of micro livestock enterprises in Southeast Asia through an integrated legal and business perspective. Systematic literature review using PRISMA guidelines with searches through Google Scholar and Scopus for the period 2020-2025. Inclusion criteria included studies of halal assurance system implementation on Southeast Asian micro farms, socio-economic impact analysis, and integration of legal-business perspectives. Quality assessment using the Mixed Methods Appraisal Tool (MMAT) with systematic data extraction using Microsoft Excel 2021. Of the 321 articles identified, 7 high-quality studies were included with a selectivity rate of 2.2%. The findings show variations in implementation approaches between countries: Indonesia with Law No. 33/2014 and SEHATI program, Malaysia through JAKIM with MS 1500:2019 standard, Singapore via MUIS with strict supervision. Positive social impacts include increased social acceptance, empowerment of women and minority groups, and establishment of collaborative networks such as halal cooperatives. Significant economic impacts include increased consumer confidence, wider market access, and product competitiveness with premium prices of up to IDR 37,500/kg for certified products. Integration of legal-business perspectives creates synergy through ASEAN regulatory harmonization, blockchain technology, and multi-stakeholder collaboration. The implementation of an integrated halal assurance system has a transformative impact on the sustainability of Southeast Asian micro livestock businesses, strengthening the regional halal economy and contributing to the Sustainable Development Goals.

This community engagement initiative aimed to enhance students’ awareness of the strategic role of madrasahs in developing spiritually grounded, intellectually capable, and socially responsible individuals. Conducted at MA Darut Taqwa Semarang on July 17, 2024, the program employed a motivational and participatory approach, integrating lectures, reflective discussions, and storytelling centered on Islamic values and success narratives of madrasah alumni. Participants included 86 Grade X students. Post-session evaluations revealed significant positive shifts in student perceptions. Among Grade X students, 82% expressed increased pride in their madrasah identity, and 76% developed greater optimism about their future success through madrasah education. Motivational gains were also observed as students redefined academic effort as part of spiritual devotion. These results suggest that when learning is contextualized within a value-based framework, it fosters intrinsic motivation and future-oriented thinking. Theoretically, the program supports expectancy-value and purpose-based education models by demonstrating how spiritual framing can shape motivation and aspiration. Practically, it offers a replicable model for enhancing student engagement in faith-based schools. On a broader level, the program contributes to the reframing of madrasahs as centers of leadership development and ethical formation in a morally uncertain world. This activity affirms that madrasahs, when supported by strategic communication and reflective pedagogy, can serve as transformative educational spaces for youth, particularly those from underserved backgrounds

The election of the OSIS chairman at SMK Al-Ikhlas Losari often influences subjectivity, so a goal-oriented system is needed to select the best candidate. This study applies the WASPAS method in a Decision Support System to broadcast OSIS chairman candidates based on criteria such as attendance, integrity, academic achievement, and health. Data were collected through observation, interviews, and literature studies, then processed using Microsoft Excel. The results of the WASPAS calculation yield a Qi preference value, which determines the ranking of candidates transparently. This system reduces subjectivity, increases efficiency, and ensures the selection of competent leaders, supporting the OSIS vision.

The problem of this research departs from the phenomenon of declining quality of management of Madrasah Aliyah Negeri Religious Program (MANPK). There was a decline in the gap from the initial period of establishment of MANPK programs that were truly managed, taken seriously, with strict selection and adequate funding (project supported). While currently MANPK governance is more dependent on the standard implementation guidelines, innovation in each MANPK still occurs inequality between one MANPK and another. This research uses a qualitative approach, with a case study method with a multicluster multiple-case design type on three MANPKs, namely MAN 1 Darussalam Ciamis, MAN 1 Yogyakarta and MAN 1 Surakarta as research subjects. Data collection techniques were conducted through interviews, observation and documentation analysis. The data analysis technique uses the Miles and Huberman analysis technique. While the validity test was carried out by conducting tests; credibility, transferability, dependability, and confirmability. The results of the study found that: a) innovation planning in the form of innovation programs considers various aspects, with the steps of formulating goals, background, implementation, outcomes, benefits and evaluation of innovation programs. b) organizing madrasah innovation by determining goals, allocating programs, compiling program governance and resources. c) implementing innovations in the form of policy socialization, coordination, distribution of superior MAN religious program innovations, actualization of innovations carried out by internalizing superior programs in the curriculum, tutorial programs, self-development and extracurricular programs. d) evaluating madrasah innovation by determining the standards of innovation achievements that are poured into madrasah education standards.

The Indonesian manufacturing industry is currently facing intense pressure due to global economic fluctuations and domestic volatility, prompting a strategic reassessment of sustainability practices to maintain competitiveness. While firm value reflects investor confidence, discrepancies remain between operational performance and market valuation, particularly in highly profitable firms. This study aims to systematically investigate how internal corporate factors namely dividend policy, firm size, and green accounting influence firm value. Using a Systematic Literature Review (SLR) method, ten journal articles published between 2023 and 2025 were selected based on indexation (SINTA, Scopus, Copernicus), methodological clarity, and variable alignment. The articles were screened and analyzed using content analysis techniques, supported by Microsoft Excel and Mendeley for structured data extraction. The findings reveal that a stable dividend policy serves as a strong signal of financial stability, firm size reinforces strategic positioning and resource capacity, and green accounting strengthens legitimacy through sustainability disclosure. These factors jointly shape market perceptions and ultimately influence firm valuation. The synthesis supports both signal theory and legitimacy theory in explaining the transmission of value through internal policies. This study contributes theoretically by integrating financial and sustainability variables into a unified value framework and offers practical insights for corporate decision-makers seeking to align internal strategies with investor expectations. Limitations include reliance on secondary data and scope restricted to the manufacturing sector. Future studies should explore empirical validation through cross-sectoral analysis and primary data to enrich the findings.

Bank reconciliation is one of the crucial internal control procedures in maintaining the accuracy of a company's financial statements. This study aims to analyze the role of bank reconciliation in improving the accuracy of PT Adhibaladika Agung's financial statements. The research method used is a descriptive qualitative approach with observation methods conducted during an internship in the accounting and finance division. The internship was conducted over a period of 5 months, from January 20, 2025, to June 20, 2025. In the reconciliation process, the main focus of this study was on cash transactions involving settlements from Electronic Data Capture (EDC), which were then matched with the Operational Report (OPR), summarized, and entered into Microsoft Excel. The results of the study indicate that bank reconciliation plays a very important role in identifying discrepancies between company records and bank statements, ensuring the completeness of transaction records, and enhancing the reliability of financial information. A systematic and regular reconciliation process can reduce the risk of recording errors, aid in the early detection of potential fraud, and improve transparency in financial reporting. This study provides practical contributions to PT Adhibaladika Agung in optimizing the bank reconciliation process as part of an effective internal control system.

 This research was conducted with the following objectives: (1) To understand the implementation process of the Kredit Cepat Aman (KCA) service program by PT Pegadaian Pangkep Branch, and (2) To assess the quality of service in the implementation of the KCA pawn program by PT Pegadaian Pangkep Branch. This study used two research approaches, namely qualitative and quantitative. The data for the qualitative approach consisted of observation and interview results with research subjects, which were in the form of written or verbal descriptions from observed individuals and actors. Meanwhile, the data for the quantitative approach came from questionnaires and calculations presented in tabular form, processed using Microsoft Excel. The data collection techniques included observation, interviews, questionnaires, and literature study. The results of this study show that: 1) The implementation of the Quick and Safe Credit (KCA) program at PT Pegadaian Pangkep Branch has been carried out properly and in accordance with the standards set by the company, 2) The quality of service, which includes the dimensions of tangibles, reliability, responsiveness, assurance, and empathy, has been met, with 86% of respondents (37 people) selecting the "strongly agree" option on the Likert scale. This score indicates that the service quality at PT Pegadaian Pangkep is in the very good category.

This study analyzes the effect of variations in cooling and extrusion speeds on a single screw extruder plastic machine to produce filaments. The method used is a factorial Design of Experiment (DOE) with a two-way ANOVA test, where the cooling speed (8.7 m/s, 11.8 m/s, 14.3 m/s) is varied using the inlet valve on the blower and extrusion (20, 30, 40 rpm) is varied using a tachometer. The testing process includes measuring the dimensions and weighing the filament after the extrusion process, and the data is processed using Excel and Minitab-21. The results show that increasing the cooling speed decreases the dimensions and density of the filament, while increasing the extrusion speed increases the dimensions and density of the filament. The interaction between the two is also proven to be statistically significant with 0.000 on dimensions and 0.014 on density ≤ 0.05 (p-value ≤ 0.05). The optimizer response determined the optimal combination at a cooling speed of 14.3 m/s and an extrusion speed of 20 rpm for a target dimension of 1.75 mm, while the optimal parameters for density were at a cooling speed of 8.7 m/s and an extrusion speed of 40 rpm, resulting in the highest density of 0.246 g. These recommendations are expected to improve the efficiency and quality of filament production.  

Strengthening transparency and accountability in the financial management of Village-Owned Enterprises (BUMDes) is crucial in promoting good village governance. However, many BUMDes still face challenges such as weak record-keeping systems, the absence of internal audits, and limited human resource competencies in financial aspects. This community service activity aims to build an internal audit system as a strategy to improve the financial governance of BUMDes in Pematang Serai Village, Tanjung Pura Sub-District. The approach used is Community-Based Participatory Action Research (CBPAR), which emphasizes active community involvement throughout the process. The stages of the activity include problem identification, internal audit and basic accounting training, preparation of financial SOPs, implementation of the initial audit, and evaluation of the results. The results show that BUMDes administrators are able to independently conduct internal audits, compile cash reports and transaction documentation more systematically, and present the results in village deliberation forums. This activity also succeeded in increasing the capacity of administrators to compile simple digital reports using Excel. Community participation also encouraged the formation of a new culture that is more transparent and open to the process of managing village finances. This activity not only produced administrative outputs but also created institutional transformation that promotes more integrity-based BUMDes governance. The educational-participatory approach in internal audits has proven effective and is feasible to be replicated in other villages with similar conditions as part of efforts to strengthen good governance at the local level.