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The Community Service Program (KKN) of Universitas Teuku Umar for the 2025/2026 academic year, conducted in Desa Pasi Janeng, Woyla Timur Subdistrict, West Aceh Regency, focuses on the innovative use of lime (Krut nipeh) as a raw material for the production of environmentally friendly dish soap. This local resource, which has traditionally been used for domestic purposes, has not been fully exploited as a source of economic value. The program follows the POAC methodology (Planning, Organizing, Actuating, Controlling), which encompasses community outreach, soap-making workshops, hands-on production practices, and sustainability evaluations. The outcomes of this initiative include the development of an eco-friendly dish soap product, enhanced technical skills among community members, and active participation from housewives and young mothers. In the medium term, the program has succeeded in raising entrepreneurial awareness within the community, with the expectation that it will foster the establishment of micro, small, and medium enterprises (MSMEs) based on local resources, thus contributing to sustainable development. Furthermore, the program aligns with the achievement of several Sustainable Development Goals (SDGs), particularly Goals 1 (No Poverty), 8 (Decent Work and Economic Growth), and 12 (Responsible Consumption and Production), making a meaningful contribution to community service in accordance with the Tri Dharma of Higher Education.

The purpose of this research and community service is to identify the problems that occur in the Sukamulya Cikupa Tangerang community and to conduct outreach activities on the role of parents in shaping a generation with Islamic character in the digital era. The method used is Participatory Action Research (PAR). The PAR method is a research and community empowerment approach that positions the community as active participants in the process of identifying problems and designing solutions. This outreach activity is the result of collaboration between residents, the Izzatin Nisa Islamic study group, Muhammadiyah University of Tangerang, and local community leaders. The community service was carried out at Maditerania Residence Sukamulya, Cikupa District, Tangerang Regency. The outreach participants consisted of housewives, teachers, community leaders, and factory workers, totaling 300 participants. The resource person in this outreach activity was a lecturer from Muhammadiyah University of Tangerang. The results of this research and community service are that there are negative impacts of digital technology devices on the younger generation. To prevent these negative impacts, the role of parents is needed in educating, supervising, and providing digital literacy provisions to the younger generation to avoid negative impacts. There is also a need for public education regarding the role of parents in shaping a young generation with Islamic character in accordance with Islamic teachings in the digital era.

This study aims to determine the influence of communication and organizational culture on employee performance at the Bima City BPKAS Office. The instrument used in this study was a Likert-scale questionnaire. The sample consisted of 40 respondents selected using purposive sampling. Data collection techniques included observation, questionnaires, and literature review. Data analysis used multiple linear regression with SPSS for Windows. The results indicate that, partially and simultaneously, communication and organizational culture significantly influence employee performance at the Bima City BPKAD Office.

This service is in the form of counseling and assistance in drafting village regulations for the BPD in Gebangan Village, Krejengan District, Probolinggo Regency. The material that will be provided is about the urgency of village regulations both philosophically, sociologically and legally and the techniques and mechanisms for drafting village regulations practically. The target of this service is BPD members and the Gebangan Village apparatus, Krejengan District. This service was taken as a strategic step and to provide an understanding of the urgency of forming village regulations and the mechanisms for drafting them. Because generally, BPD and village apparatus do not have the ability to draft village regulations, especially in Gebangan Village, even though the issuance of Law No. 6 of 2014 concerning Villages demands BPD productivity in producing legal products, especially in. This condition occurs because most BPD and its members do not have an educational background in the legal field, many are even only junior high and high school graduates or even did not graduate from school, so they do not understand enough about the issues in village regulations. In addition to not knowing about the procedures and mechanisms for drafting village regulations. Through this Community Service, it is hoped that it will become a strategic means for BPD members and Gebangan Village officials to be able to draft village regulations, so that they can get out of problems related to legal gaps in village programs.

This community service activity aims to increase awareness of digital media ethics for new students at UIN K.H. Abdurrahman Wahid Pekalongan through a digital literacy seminar entitled Digital Literacy for Soft Skill Development in Facing the 5.0 Era. This activity was carried out as part of the national program named Makin Cakap Digital which was initiated by the Ministry of Communication and Information in collaboration with Siberkreasi and ICT Volunteers. It was implemented in three stages, namely delivery of material accompanied by actual case studies, interactive discussions, questions and answers, as well as reflection and evaluation of participants' understanding. Through a service method with a participatory approach, this activity aims to foster students' critical awareness of digital communication ethics and media responsibility. The results of the activity showed that students experienced increased knowledge and awareness in using digital space wisely. Participants understand the concept of netiquette and digital responsibility. Additionally, they can also think critically about information and show a positive attitude in interacting on social media.

This community service activity was implemented using a service learning approach through a business planning and public communication training program for the Merah Putih Village Cooperative in Huta Baringin. The background to this activity stems from the need for cooperative members to increase their capacity in designing sustainable business plans and effective public communication skills in conveying the cooperative's vision, mission, and programs to the community. The implementation method was carried out through the stages of needs identification, formulation of training materials, simulation practices, and intensive mentoring. The results of the activity showed an increase in cooperative members' understanding in developing business plans based on local potential and improved public communication skills, both within the organizational context and externally to strategic partners. This program not only strengthens the cooperative's independence but also demonstrates the relevance of the service learning model in connecting the roles of academics, students, and the community collaboratively. Thus, this training contributes to local economic empowerment and strengthening institutional communication capacity at the village level.

The UNS Community Service Program (KKN) Batch 68 was conducted from July to August 2025 in Jaten Village, Karanganyar Regency, Central Java. This program focused on educating the community about the utilization of organic waste, particularly dragon fruit (Hylocereus spp.) peel, which is generally underutilized. Dragon fruit peel has the potential to be developed into functional food products as it contains fiber, vitamins, and pectin. Through the “Dragon Fruit Peel Waste Management into Sauce” workshop, participants were provided with knowledge and skills to process organic waste into value-added products while supporting household food security. The implementation methods included counseling, demonstrations, and hands-on practice. The results showed an increase in community understanding of food waste management, improved skills in processing dragon fruit peel into sauce, and the establishment of communication networks among village cadres for program sustainability. This innovation also holds potential to be developed into micro-enterprises in the healthy food sector.

It very important for business administration to e carried out in a structured and consistent manners in its execution. If it is not done well, it will become negative feedback in the course of the business and will reduce competitiveness. The activity of administraive tidiness is used for continuous improvement of the administrative system by adjusting the availale resouces, including human resources and technology. This community service aims to provide insights, knowledge, and skills in the implementation of administrative therapy activities through socialization, training and guidance on administrative writing, particularly in production and warehousing. The implementation leads to improved efficiency and effectiveness in working time, tidiness and ease of work. In addition, it makes coordination between employees and departements easier, while accountability is achieved.

Micro, Small, and Medium Enterprises (MSMEs) are an essential pillar of the Indonesian economy, contributing significantly to employment creation, poverty reduction, and income distribution. However, despite their substantial role, MSMEs continue to face a number of persistent challenges, including limited access to capital, low levels of financial literacy, and inadequate utilization of technology. These barriers hinder their ability to grow, compete, and adapt to rapid economic changes. This study aims to explore and analyze the role of Islamic Financial Institutions (IFIs) in empowering MSMEs within the framework of Sharia principles. Employing a descriptive qualitative approach, this research is based on a comprehensive literature review of scholarly articles, official reports, and other relevant academic sources. The findings reveal that IFIs provide both financial and social contributions to MSMEs. Financially, IFIs channel funds through Sharia-compliant contracts such as mudharabah and murabahah, which allow entrepreneurs to access financing without relying on conventional interest-based systems. Socially, IFIs carry out a redistributive role by managing and disbursing zakat, infaq, sadaqah, and waqf (ZISWAF), while also offering entrepreneurship training, mentoring, and technical assistance. These functions collectively enhance MSMEs’ access to capital, strengthen their managerial and operational capacities, and increase competitiveness in both domestic and global markets. Nevertheless, several challenges remain, including the uneven geographical distribution of IFI services, slow adoption of digital technology, and the need for more supportive regulatory frameworks. Strengthening IFIs’ role through policy integration, technological innovation, and collaboration with government and private sectors is essential for maximizing their impact on MSME empowerment. Thus, IFIs not only act as financial intermediaries but also as socio-economic catalysts that support sustainable and inclusive economic development in Indonesia.

This study aims to analyze the development of the creative economy through the utilization of textile waste, particularly patchwork fabric, by leveraging digital platforms. Employing a qualitative approach with a case study method, the research involved creative entrepreneurs who transform patchwork waste into economically valuable products, such as bags, wallets, accessories, and home decorations. Data were collected using in-depth interviews, participatory observation, and document studies, and then analyzed thematically. The findings reveal that patchwork fabric waste can be successfully converted into high-value creative products through innovative designs and diversification strategies. Furthermore, the adoption of digital platforms, including social media and online marketplaces, plays a pivotal role in product promotion, enhancing brand awareness, and expanding market reach beyond local boundaries. This integration not only provides economic benefits, such as increased income for entrepreneurs and the creation of new job opportunities, but also fosters social and environmental impacts, including raising community awareness of sustainable waste management practices. The study emphasizes that the creative transformation of textile waste contributes to circular economy principles, supporting resource efficiency and reducing environmental burden. In conclusion, the integration of creativity, innovation, and digital technology utilization emerges as a sustainable strategy for developing a creative economy based on waste materials. These findings provide insights for entrepreneurs, policymakers, and communities in promoting environmentally friendly business models while simultaneously driving inclusive economic growth.

This study focuses on examining the relationship between tax planning, deferred tax assets, and deferred tax liabilities on earnings management. The research method used is quantitative with a descriptive approach. The population of the study consists of manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange during the period 2022–2023. The sample comprises 47 company financial statements obtained through purposive sampling, with secondary data as the main source. Data analysis was conducted using multiple linear regression to determine the relationship between the variables under study: tax planning, deferred tax assets, deferred tax liabilities, and earnings management. The results indicate that tax planning and deferred tax liabilities significantly affect earnings management. This suggests that companies can use tax planning strategies to influence reported earnings and manage deferred tax liabilities to achieve desired managerial objectives, such as optimizing tax payments or adjusting earnings levels. However, deferred tax assets do not show a significant impact on earnings management, which may be due to other factors not observed in this study, such as internal company policies or different approaches to managing tax assets. Simultaneously, the findings confirm that all three variables have an impact on earnings management, contributing 10.3%. The remaining 89.7% of the impact comes from other factors not covered in the scope of this research, such as macroeconomic factors, government policies, or even the varying accounting practices of different companies. These findings provide valuable insights into how tax management influences earnings management and open opportunities for further research to better understand other variables that may affect corporate earnings management practices.

This study aims to determine the benefits of the internet as a learning resource for students in the Economics Education Study Program at Mahammadiyah University Maumere. This study uses a descriptive method with a qualitative approach. This study provides an accurate description and explanation of the conditions or phenomena encountered. Data collection techniques include observation, interviews, documentation, and triangulation. The research subjects are 12 students from the 2021 cohort of the Economics Education Program. The utilization of the internet as a learning resource for students in the Economics Education Program at Muhammadiyah University of Maumere plays a significant role because the internet provides easy and quick access to various information such as learning materials, scientific journals, e-books, educational videos, and relevant and supportive resources. This enables students to access the latest information and a variety of up-to-date topics. The research findings indicate that economics education students at Muhammadiyah University of Maumere actively utilize the internet to search for references, access e-books, journals, educational videos, and participate in online discussions. The use of platforms such as Google, YouTube, TikTok, and AI tools like ChatGPT aids in understanding course materials. Despite network challenges, students seek solutions by relocating or using the campus network. They tend to choose reliable learning sources, reflecting strong digital literacy skills. Overall, the use of the internet enhances students' motivation and academic performance, leading to improved outcomes

This study aims to analyze the application of the full costing method in determining the cost of goods sold at a Sukoharjo Village-Owned Enterprise (BUMDes). The full costing method is an approach that assigns all production costs, both fixed and variable, to the product. It is expected to provide more accurate cost information than the traditional method currently used by BUMDes. This study used a qualitative descriptive approach, using a case study of a BUMDes Sukoharjo that produces traditional foods such as clorot, geblek, and lanting. Data collection techniques included interviews, observation, and documentation.The results indicate that the method currently used by BUMDes Sukoharjo does not capture all production costs, particularly equipment depreciation and other fixed overhead. Calculating the cost of goods sold using the full costing method yields a higher value than the previous method. This difference occurs because the full costing method comprehensively considers all cost elements, providing a more accurate basis for setting selling prices. By implementing the full costing method, BUMDes can improve cost management efficiency and obtain more accurate information for managerial decision-making. Furthermore, applying the full costing method enables BUMDes to better understand the impact of fixed costs on the overall profitability of their products. By factoring in all costs, including overheads and depreciation, BUMDes can make more informed decisions regarding pricing strategies and resource allocation. This method also allows for greater transparency in cost structures, which is essential for effective financial planning and budgeting. Ultimately, the full costing method will contribute to improved financial sustainability and long-term profitability for BUMDes Sukoharjo, helping them navigate challenges in the competitive market of traditional food production.

The problem of plastic waste in Gandan Hamlet, Pogalan Village, is becoming an increasingly urgent environmental issue that requires sustainable management. Unmanaged waste can pollute the soil, air, and water, and threaten public health. In response to this situation, Tidar University Community Service (KKN) students implemented an innovative community-based waste management program. The main focus of this program is to utilize plastic waste into products with utility and sales value, namely plastic-filled pillows and Eco-Paving Blocks. This activity was carried out through a participatory approach by actively involving the community at every stage, from outreach and education to technical training on the collection, sorting, and processing of plastic waste. The education provided concerns the dangers of plastic waste to the environment and the importance of recycling as an alternative solution. Making pillows from plastic filling was chosen because the process is simple, inexpensive, and can be done by housewives. Meanwhile, Eco-Paving Blocks are the result of utilizing mixed plastic waste as an environmentally friendly and durable building material. This program has succeeded in reducing the volume of plastic waste in the surrounding environment, while raising public awareness of the importance of environmental conservation. Furthermore, this activity opens up new economic opportunities for the community by creating creative products from waste. Evaluation results show that the community-based waste management model is effective in fostering community independence in waste processing, creating a cleaner environment, and encouraging a culture of sustainable living at the village level. The success of this program is expected to serve as an example for replication in other areas with similar challenges. Continued support from the village government and cross-sector collaboration are key to this initiative's continued growth and long-term impact.

This study aims to reconstruct the Islamic macroeconomic paradigm by focusing on fiscal policy and responses to resource scarcity. Using a descriptive qualitative approach based on literature review, the study reveals that fiscal policy in Islam functions not only as a tool for economic stabilization but also as an instrument for equitable distribution and sustainable resource management. Historical analysis of fiscal practices during the Prophet Muhammad's era illustrates a zakat-, kharaj-, and fai-based system managed transparently and justly through baitul mal. In the modern context, challenges such as inequality, resource exploitation, and energy crises require a new approach grounded in maqashid shariah as the foundation of macroeconomic planning. Therefore, reconstructing Islamic macroeconomics is essential to establishing a just, sustainable, and spiritually rooted economic system.

This community service activity was carried out at Muhammadiyah Tidore Elementary School with a primary focus on improving the competency of teachers and staff in managing the school website. The background to this activity stems from the school's need for information media that is fast, accurate, and easily accessible to the community. The school website not only serves as a means of publishing activities but also as a communication medium between the school, parents, and the wider community. With good website management, information about academic activities, important announcements, and the school profile can be conveyed more effectively. The activity implementation method is carried out through several structured stages. The first stage is preparation, namely identifying needs, preparing training materials, and coordinating with the school. The second stage is technical training involving teachers and staff to understand the basics of content management, from adding articles, updating information, to uploading activity documentation. The third stage is socialization, where the community, especially parents, are introduced to the functions and benefits of the school website. Next, the implementation stage is carried out by directly applying the training results in website management. The final stage is evaluation, which aims to assess the extent to which skills improvements have been achieved and the extent to which the website is utilized by the community. The results of the activity indicate a significant increase in the skills of teachers and staff. They are able to independently update website content and utilize user guides provided in the form of documents and video tutorials. Furthermore, public access to online school information has also increased. This demonstrates that the school website is truly an effective communication tool. Therefore, this community service activity is expected to become a model for information technology empowerment that can be replicated in other schools, particularly in North Maluku.

In recent years, Micro, Small, and Medium Enterprises (MSMEs) have increasingly positioned themselves as one of the main pillars of the Indonesian economy, contributing significantly to employment opportunities, income distribution, and economic resilience. In the local context, Cifest Cikarang Selatan represents a dynamic marketplace where various MSMEs operate and directly interact with consumers. An interesting phenomenon emerges during holiday periods, when consumer behavior shows significant changes, especially in terms of purchasing methods and preferences between online and offline channels. This study aims to explore the transformation of consumer behavior, focusing on the comparative analysis of online and offline purchases, and to evaluate its broader implications for the sustainability and competitiveness of MSMEs operating at Cifest. The research adopts a descriptive and analytical approach, using both recent statistical data and supporting literature to provide a comprehensive understanding of the digital era’s influence on shopping patterns. The findings reveal that online purchases continue to grow rapidly due to convenience, wider product access, and promotional offers that attract customers. However, offline purchases remain relevant, particularly for consumers who value direct product inspection, immediate ownership, and social interaction within traditional marketplaces. For MSMEs, this shift presents both challenges and opportunities. Those that rely solely on conventional offline strategies risk losing competitiveness, while those able to integrate digital platforms with traditional sales methods demonstrate greater adaptability and potential for growth. Overall, this study concludes that the sustainability of MSMEs in Cifest Cikarang Selatan depends largely on their ability to embrace digital transformation without neglecting the strengths of offline interactions. By leveraging both channels strategically, MSMEs can not only survive but also thrive in the increasingly competitive market landscape shaped by evolving consumer behavior.

The development of digital technology has provided many conveniences, especially in terms of access to information, communication, and financial services. However, behind these benefits there are great risks, one of which is the misuse of personal data that is rampant through the practice of illegal online loans (pinjol). This phenomenon is a serious threat to society, especially students, who are often targeted due to the lack of digital literacy and lack of awareness about the importance of personal data protection. Illegal loans not only cause financial losses, but also have an impact on psychological and social pressure. This Community Service activity was carried out at STISIPOL Silas Papare Jayapura with the main goal of providing legal and practical education regarding personal data protection as well as preventing illegal loan trapping. Activity methods include interactive legal counseling, group discussions, and case study simulations tailored to student experience. With a participatory approach, participants are encouraged to actively ask, analyze, and find solutions to problems they may face. The results of the activity showed a significant increase in student knowledge about the basic concept of data security, signs of illegal loans, and preventive measures that can be taken. Participants also showed a higher critical awareness of the importance of maintaining the confidentiality of personal information, including the wise use of digital media. In addition, case study simulations are able to strengthen students' practical skills in identifying potential risks and strategies to deal with the threat of illegal lending in their surrounding environment.

This study aims to analyze the effect of training and human resource development on employee performance at the Social Service Office of Bima City. The research was motivated by the low level of employee productivity, limited budget allocation for development programs, and the tendency of some employees to delay task completion. The study employs a quantitative approach with an associative method. The population consists of 59 employees, with a sample of 35 civil servants selected through purposive sampling. Data were collected using questionnaires, observation, interviews, and documentation. The analysis techniques include validity and reliability tests, classical assumption tests, multiple linear regression, t-test, and F-test. The findings show that both training and human resource development have a significant and positive impact on employee performance. Training improves employee skills, while development efforts enhance competencies to meet organizational demands. The study suggests that structured training and development programs should be optimized to improve public service performance.

Tofu is one of the most widely consumed foodstuffs in Indonesia, enjoyed by nearly all social groups due to its affordability, nutritional value, and availability. As a processed product derived from soybeans, tofu has been an integral part of Indonesian diets for generations, with its consumption evenly distributed across regions. This study focuses on analyzing tofu consumption patterns in the Tenggarong sub-district, Kutai Kartanegara Regency, while specifically examining the influence of tofu and tempeh prices on tofu demand. Tempeh is included in the analysis as a comparative product due to its similarity in raw materials and market segment. The research employs a quantitative approach using multiple linear regression to determine the effect of the independent variables—price of tofu (X1) and price of tempeh (X2)—on the dependent variable, tofu demand (Y). Data were collected from relevant local sources through market surveys and secondary data records. The results indicate that both X1 and X2 have a measurable influence on Y, as reflected in the regression equation: Y = -50,178.37 + 20.48X1 + 2,488.09X2. The positive coefficient for tofu price suggests that, contrary to typical demand theory, an increase in tofu price in this specific market segment is associated with higher demand, which may indicate the influence of perceived quality or brand loyalty. Similarly, the positive coefficient for tempeh price implies that as tempeh becomes more expensive, consumers may substitute it with tofu, thereby increasing tofu demand. These findings highlight unique consumer behavior patterns in Tenggarong that may be influenced by cultural preferences, income stability, and market conditions. The study concludes that price dynamics between tofu and its substitute product, tempeh, play a significant role in shaping tofu consumption.