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Doris Yolanda Saragih; Erwin Sirait; Firinta Togatorop; Andi Setiadi Manalu; Poltak Pardamean Simarmata +1 more

Jurnal Pengabdian Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service program, entitled English for Global Communication: Strengthening Intercultural Competence among Polytechnic Students, was led by Doris Yolanda Saragih, S.Pd., M.Pd., in collaboration with Clementine and Josh, guest lecturers from the United Kingdom. The activity took place at Politeknik Bisnis Indonesia on September 1, 2025, involving 60 students across two interactive learning sessions. The program aimed to enhance students’ ability to communicate effectively in global settings by integrating language proficiency, cultural awareness, and practical communication strategies. The learning process applied a communicative and experiential approach, featuring discussions, simulations, and task-based learning to develop students’ speaking fluency, cross-cultural sensitivity, and confidence. The participation of native English speakers provided authentic exposure to international discourse and cultural perspectives, which enriched the overall learning experience. Evaluation results indicated a significant improvement in students’ oral communication skills, vocabulary use, and intercultural understanding. Furthermore, participants demonstrated higher motivation and readiness to apply English in academic and professional contexts. Overall, this community engagement initiative effectively contributed to enhancing global communication competence and supported the institution’s mission to cultivate globally competitive and culturally aware graduates.

Edo Maranata Tambunan; Binsar Daniel Panjaitan; Baginta Manihuruk; Herman Fasiona Hutabarat; Erikson Damanik +4 more

Jurnal Pengabdian Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The rapid advancement of digital technology has reshaped the behavior and communication patterns of young people, including church youth who are highly active on social media. However, the lack of digital literacy and legal awareness often leads to the spread of hoaxes, unethical online behavior, and the risk of digital sexual harassment. This Community Service Activity (PKM) titled “Strengthening Digital Legal Literacy for Church Youth: Anti-Hoax Awareness and Prevention of Online Sexual Harassment under Indonesia’s ITE Law No. 1 of 2024” was carried out at HKBP Bethesda Perumnas Mandala Church, aiming to enhance youth understanding of the ITE Law and encourage responsible social media use. The activity was conducted through an interactive seminar and discussion involving 30 participants, focusing on three core topics: understanding the ITE Law, anti-hoax education, and digital sexual harassment prevention. The results showed a significant increase in participants’ awareness of digital ethics, legal responsibility, and strategies for online safety. Participants actively engaged in discussions, demonstrating high enthusiasm and comprehension of the material. This activity proves that collaboration between universities and churches can effectively promote digital legal literacy and moral awareness among the younger generation, supporting the creation of a safe, ethical, and law-abiding digital environment.

Gandi Aswaja Yogatama; Muhammad Tahajjudi Ghifary; Ardyan Wicaksana; Dyajeng Puteri Woro Subagio; Prasetyo Alif Soeprawiro +1 more

Jurnal Pengabdian Masyarakat Terapan 2025 Lembaga Pengembangan Kinerja Dosen

The rapid growth of amateur football clubs in Surabaya presents great opportunities for talent development and social cohesion, but it also comes with managerial challenges such as unclear organizational structure, lack of financial transparency, limited promotion, and the absence of operational standards for matches. This article presents the results of a community service program based on capacity building, designed to strengthen the managerial capacity of amateur football club managers in Surabaya. The activities focused on a one-day face-to-face workshop for representatives from 30 clubs, utilizing interactive lectures, local case studies, targeted discussions, and the distribution of practical handouts including organizational structure templates, code of conduct, one-page financial reports, content calendars, and matchday checklists. The core materials covered five areas: governance & legal, planning & OKR, finance & accountability, marketing & sponsorship, and operations & safeguarding. The program concludes that a brief, capacity-building workshop can trigger the initial professionalization of amateur football clubs through measurable, easy-to-adopt, and replicable minimum viable governance practices. These findings are relevant as a model for strengthening governance and management of amateur clubs in Indonesia, while also supporting a more professional, accountable, and sustainable community sports ecosystem.

Efrida Pima Sari Tambunan; Soraya Saputri; Rika Rahmawati Situmorang; Syahnur Fadillah Azmi; Mahfuza Delila Harahap +1 more

Jurnal Pengabdian Masyarakat Terapan 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to increase the ability and creativity of the people of Situnggaling Village, Brand District, Karo Regency, in utilizing the potential of the surrounding nature in the form of telang flowers (Clitoria ternatea L.) through training in making simple syrup products. This training was attended by 34 participants consisting of housewives and village teenagers. The implementation method includes socialization of the benefits of telang flowers, syrup making demonstrations, as well as technical assistance in packaging and marketing strategies. Participants were also given an understanding of hygiene standards, the right dosage of ingredients, natural dyeing techniques, and product storage procedures to have a longer shelf life. In addition to the production aspect, this activity also discussed the economic potential of telang flower syrup products as a commodity for MSMEs, including the calculation of production costs and marketing opportunities through social media. The results showed a significant increase in participants' knowledge about the economic value and health benefits of telang flowers, as well as their ability to produce syrup independently. This activity is expected to be the first step in empowering the local potential-based economy and encouraging the formation of new sustainable home businesses in Situnggaling Village.

Latif Karim; Rahmat Nurjaman; Alienra Davry Nanda Kadun MT

Jurnal Pengabdian Masyarakat Terapan 2025 Lembaga Pengembangan Kinerja Dosen

One of the community service activities that can be implemented by universities is the Field Work Lecture (KKL) program. The KKL program offers many positive benefits, including the opportunity to gain direct experience related to real-world work practices. We, along with fellow Office Administration Management students, were given the opportunity to carry out the KKL in Supiori Regency, specifically in North Supiori District, Warbor Village. The selection of Warbor Village as the KKL location was based on the desire to gain practical knowledge directly about administrative activities, as well as to be able to make a real contribution to the local community. In addition, this program also aims to strengthen good relations between students and the Warbor Village community. Through this KKL, students can better understand the application of theories learned in college in the context of the real world of work, and play an active role in helping solve problems in the community, especially in the field of administration. This activity is also expected to have a positive impact on the surrounding community and increase students' understanding of the important role of administration in everyday life.

Imroatus Sholikhah; Yuyun Nailufar

Jurnal Riset Ilmu Farmasi dan Kesehatan 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Tomato (Solanum lycopersicum) extract is known to contain potent antioxidant compounds such as lycopene, vitamin C, and flavonoids that can protect reproductive cells from oxidative stress. This study aims to analyze the effectiveness of tomato extract in improving the quality of spermatozoa in white rats (Rattus norvegicus) exposed to cigarette smoke, which is a major source of free radicals. The research applied a literature review approach by identifying, selecting, and analyzing related studies published between 2013 and 2023 from the Google Scholar and Academia.edu databases. Ten eligible studies were included for synthesis. The results show that the administration of tomato extract at doses ranging from 20 to 60 mg/kgBW/day significantly increased sperm motility, morphology, and viability in rats exposed to cigarette smoke. The improvement was associated with the antioxidant effect of lycopene, which protects Leydig cells and maintains testosterone production. These findings suggest that tomato extract has significant potential as a natural antioxidant therapy to prevent oxidative damage and reproductive disorders caused by cigarette smoke exposure.

Anisa Nazaila Idris; Mahfudzah Rahva Nur Laily; Syarifuddin, Syarifuddin

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Law enforcement against narcotics crimes in Indonesia faces various complex problems, both from legal aspects, institutional structure, and community legal culture. Even though Law Number 35 of 2009 concerning Narcotics has been enacted, the circulation and abuse of narcotics is still increasing every year. This study aims to analyze problems in law enforcement against perpetrators of narcotics crimes and identify the factors that affect them. The research method used is normative juridical with a legislative approach and a case approach. The results of the study show that the main obstacles lie in the lack of coordination between law enforcement agencies, weak integrity of the apparatus, overlapping regulations, and low public legal awareness. In addition, the limitation of supporting facilities and infrastructure such as rehabilitation facilities, forensic laboratories, and early detection technology also hinders the effectiveness of case handling. The high modus operandi of increasingly sophisticated narcotics networks is also a challenge for the authorities. Therefore, strengthening regulations, increasing the capacity of human resources, utilizing modern technology, and more intensive collaboration between agencies need to be optimized as a comprehensive effort to strengthen the effectiveness of law enforcement in the narcotics sector.

Lulu Nurul Khasanah; Syafiin Mansur

Jurnal Budi Pekerti Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze the contributions and controversies of Orientalist interpretation in the process of reforming modern Islamic thought, particularly in the Indonesian academic and intellectual context. This study uses library research methods by examining a number of scholarly articles and books discussing the influence of Orientalism on the study of interpretation and hadith. The results show that the Orientalist approach, through historical-critical, philological, and hermeneutical methods, has made a significant contribution to the expansion of a more contextual and rational interpretation methodology. This approach has encouraged the emergence of a new epistemological awareness among Muslim commentators and thinkers in examining sacred texts more scientifically and openly to modern realities. However, this study also uncovered a number of fundamental controversies. Orientalists are often seen as reducing sacred texts to mere historical artifacts and are considered to carry ideological biases and colonial missions that have the potential to shift the authenticity of revelation and local Islamic identity. Thus, the reform of modern Islamic thought ideally does not reject all Orientalist approaches, but rather carries out critical integration while maintaining a balance between scientific methodology and normative faith. The implications of this research emphasize the importance of developing a contextual interpretation of the Nusantara that utilizes the advantages of orientalist methodology without losing the roots of Islamic tradition.

Afrida Yanis

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This journal discusses the archive storage and maintenance system at the Lirik District Office, Indragiri Hulu Regency, using qualitative methods. The results of the study indicate that the archive storage system at the Lirik District Office has implemented manual and digital storage. Physical archive storage is carried out manually by arranging it based on the principle of the origin of the archive and the type of media, taking into account the environmental conditions of the storage room (temperature and humidity). Physical archives are stored in fireproof cabinets and coded folders. Digital archives are stored via Google Drive. There are regulations set to maintain confidentiality, limit access, and maintain the cleanliness of the storage room. Archive maintenance efforts include: (1) Maintaining the storage room with air conditioning and ventilation. (2) Cleaning the storage room and archives regularly. (3) Separating damaged archives; (4) Using fireproof metal archive cabinets; (5) Arranging archives neatly and using camphor. Overall, the implementation of the archive storage and maintenance system at the Lirik District Office has met expectations, although not yet optimal. This study concludes that the archive maintenance efforts carried out are quite good in maintaining the physical condition and information of the archives, although there is still room for improvement and optimization of the system.

Zahra Istiqamah

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to examine the conceptual understanding of second-semester students in the Islamic Religious Education program at STAI Al-Gazali Soppeng regarding the mental health course. A descriptive qualitative approach was used, with data collected through observation, interviews, oral tests, weekly quizzes, and video-based assignments. The results indicate that the majority of students demonstrated a good to excellent understanding of basic mental health concepts, as reflected by an average oral test score of 90. Students were also able to integrate Islamic values such as patience (sabr), gratitude (shukr), and trust in God (tawakkul) in addressing contemporary mental health issues. Weekly quizzes proved effective in enhancing engagement, content retention, and students’ reflective thinking. Additionally, video-based projects encouraged creativity, critical thinking, and the ability to contextualize course content in real-life situations. These findings suggest that active and contextual learning strategies significantly improve students’ conceptual understanding. The study recommends the wider adoption of similar approaches in teaching courses that incorporate Islamic values to foster awareness of the importance of mental health in students’ spiritual and social lives.

Tangel, Imelda; Boiliu, Esti Regina; Triposa, Reni

Tri Tunggal: Jurnal Pendidikan Kristen dan Katolik 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze the collaborative model between parents and childcare workers in the faith development of pre-adolescent children at GKII Imanuel Amborawang Darat. A descriptive qualitative approach was used, utilizing Bandura's social learning theory, Bronfenbrenner's human development ecology, and the concept of faith education according to Pazmino and Turansky & Miller as theoretical foundations. The results of the study indicate that effective collaboration between parents and childcare workers creates synergy in fostering children's faith through spiritual communication, living examples, and ongoing spiritual guidance. An integrated faith environment between home and church plays a crucial role in helping pre-adolescent children internalize Christian values. In facing the challenges of digital culture, this collaboration is key to strengthening the foundation of children's faith. This study emphasizes the importance of a strategic and sustainable partnership between families and churches in the process of forming children's faith, so that they can better face the various challenges of this digital era.

Afida Defi Maulida; Imang Dapit Pamungkas

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study discusses the influence of six fraud hexagon models: pressure, opportunity, rationalization, capability, arrogance, and collusion on fraudulent financial reporting (FFR) practices in the Indonesia banking sector. In addition, this study analyzes the role of corporate governance mechanisms measured by the audit committee, managerial ownership, and institutional ownership as moderating variables. The sample consists of 43 banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, with a total of 172 observations. Data analysis was conducted using WarpPLS 8.0. The results indicate that rationalization, capability, and arrogance have a significant positive effect on FFR, while pressure, opportunity, and collusion show no significant effect. The audit committee, managerial ownership, and institutional ownership also do not have a direct effect on FFR. However, these three variables act as moderators: the audit committee moderates the relationship between collusion on FFR, managerial ownership moderates the relationship between capability on FFR, while institutional ownership moderates the relationship between pressure and opportunity on FFR. This finding emphasizes the importance of effective corporate governance as an instrument to reduce the risk of FFR in the banking sector.

Dewi Masithoh; Raden Ayu Aminah Rizkia Puspita Sari

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research explores how transformational leadership, work environment, and workload affect the organizational commitment of the Kebumen Regency Education, Youth, and Sports Office. This census-based quantitative study used a sample of 120 respondents, and data were collected through questionnaires. Validity, reliability, and classical assumptions were tested before the analysis. Multiple linear regression analysis was conducted using SPSS 26 to test the relationships between variables. The findings reveal that transformational leadership does not have a significant effect on organizational commitment. On the other hand, an excellent work environment greatly enhances employee welfare and has a substantial positive impact on organizational commitment. Workload is also found to positively affect organizational commitment, as a proportional workload encourages higher levels of employee accountability. Together, these three independent variables explain 55.4% of the variance in organizational commitment, with other factors accounting for the remaining portion. The study concludes that improving the work environment and managing workload effectively are key factors in increasing organizational commitment.

Angelia Setiadi; Retno Indah Hernawati; Chia-Ming Sun

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to examine how profits and company size affect tax avoidance in energy companies listed on the stock exchange between 2022 and 2024. This study applies a quantitative approach using secondary data from annual financial reports. The population data was taken from 18 energy companies listed on the Indonesia Stock Exchange, while the sample selection was conducted using purposive sampling. The main phenomenon affecting the test results is the existence of incentives for highly profitable companies to engage in tax avoidance due to the potential for more significant tax savings. In addition, large companies usually have more resources and complex organizational structures, which give them more opportunities to carry out innovative and aggressive tax planning. It is hoped that this study can offer a fresh understanding of tax avoidance practices in the energy sector in Indonesia. The impact of this study is important for authorities to understand the relationship between corporate profitability, entity size, and tax avoidance practices, especially in the energy sector, which plays a strategic role. This understanding can assist in formulating more appropriate taxation policies to maintain economic stability and fiscal justice. The novelty of this research lies in its focus on business entities in the energy sector listed on the Stock Exchange from 2022 to 2024, which is a dynamic period marked by global commodity price fluctuations, changes in energy policy, and significant geopolitical challenges.

Shintya Putri Salsabila; Ana Kadarningsih

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study analyzes the effect of operating costs, production costs, and sales volume on net profit in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. Using a quantitative method with panel data regression analysis, this study took a sample of 11 companies and secondary data from financial reports. The results of the hypothesis test show that operating costs, production costs, and sales volume partially have a positive and significant effect on net profit. These findings are consistent with existing literature and indicate that efficient cost management and increased sales volume are crucial factors in maximizing profitability in the pharmaceutical sector. Furthermore, this research is also relevant to Agency Theory, which suggests that management, as agents, must manage costs and sales transparently to align their interests with those of shareholders, ultimately leading to the sustainable increase of company value. This study contributes to understanding key factors driving financial performance in the industry.

Sekar Arum Handayani; Pradana Jati Kusuma

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to evaluate the influence of Green Finance, Profitability, and Capital Structure on Firm Value in the mining sector listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The research is motivated by the growing importance of sustainability and financial management strategies in enhancing corporate competitiveness in an increasingly globalized market. A quantitative approach was employed using multiple linear regression analysis, with 22 companies selected through purposive sampling. The findings indicate that, simultaneously, the three independent variables have a significant effect on firm value. Individually, Green Finance and Capital Structure have a positive and significant influence, while Profitability does not show a significant impact. Capital Structure is found to be the most dominant factor affecting firm value, followed by Green Finance. This suggests that companies with sound capital management and strong commitment to sustainability practices are more valued by the market. This research contributes to both theoretical and practical perspectives in financial management, particularly in understanding how financing strategies and sustainability efforts influence market valuation. The findings also recommend that mining companies strengthen their integration of ESG principles and enhance financial efficiency to support long-term value creation and competitiveness

Rifky Verdiansyah; Guruh Taufan Hariyadi

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study examines the influence of digital marketing strategies, including Content Marketing, Influencer Marketing, and Community Marketing, on Brand Awareness within the e-sports industry. Alongside the rapid growth of the e-sports sector both globally and in Indonesia, effective digital marketing has become essential for brands to enhance visibility and audience engagement. Employing a quantitative research design, data were collected through an online questionnaire distributed to 200 respondents and analyzed using SmartPLS version 4.1.1.2. The analysis results show that the research model achieved an Adjusted R-Square value of 0.752, indicating that the independent variables were able to explain 75.2% of the variance in Brand Awareness. The findings further reveal that Content Marketing, Influencer Marketing, and Community Marketing all have a significant positive effect on Brand Awareness, underscoring their critical role in shaping consumer perception and engagement. These results highlight the importance of integrated digital marketing strategies in building strong brand recognition, fostering community interaction, and enhancing consumer loyalty in the highly competitive e-sports landscape. By leveraging these strategies, companies can not only strengthen their market position but also create deeper relationships with e-sports fans. This study contributes to the growing body of literature on digital marketing within the creative economy and offers practical insights for marketers seeking to develop targeted and effective promotional strategies in the dynamic e-sports environment.

Anisya Dwi Deviyanti; Vicky Oktavia

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research explores the impact of stock returns, financial literacy, and risk perception on investment decisions among Generation Z investors who use the Ajaib application in Indonesia. The study is driven by the increasing involvement of young digital investors and the growing importance of financial knowledge, risk awareness, and return expectations in shaping their behavior. A total of 250 respondents were surveyed, and the data were processed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that stock returns (β = 0.436, p < 0.001), financial literacy (β = 0.429, p < 0.001), and risk perception (β = 0.209, p = 0.002) each exert a positive and significant influence on investment decisions. The model explains 68% of the variance in investment decisions (R² = 0.626), confirming the robustness of the proposed framework. These results suggest that Gen Z investors with higher financial literacy, stronger risk awareness, and favorable return expectations are more likely to make confident and deliberate investment choices. The study contributes theoretically to behavioral finance literature and provides practical insights for improving financial literacy programs, enhancing investor education, and designing fintech features that foster trust. The findings can also inform policymakers in creating targeted initiatives to encourage responsible investment behavior among younger generations in Indonesia.

Shafi Salsabil; Maria Safitri

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The rapid growth of online paylater services has raised concerns about their impact on students’ financial behavior, particularly given the increasing prevalence of consumptive lifestyles and limited financial literacy. This study investigates the influence of Lifestyle (X1) and Financial Literacy (X2) on the use of online paylater systems (Z) and their implications for Spending Behavior (Y) among students of the Faculty of Economics and Business at Dian Nuswantoro University. The study population consisted of 2,100 students from the 2021 and 2022 cohorts, with a sample of 117 respondents determined using the Slovin formula. The sample was selected purposively based on the criteria of being 18–24 years old and active users of paylater services. Primary data were collected through an online questionnaire employing a 5-point Likert scale and analyzed using SmartPLS 3.2 with the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. The results reveal that Lifestyle has a significant positive effect on both Spending Behavior and Paylater use, while Paylater use itself also positively influences Spending Behavior. In contrast, Financial Literacy shows no significant effect and does not mediate the relationships. The novelty of this study lies in integrating Lifestyle, Financial Literacy, Paylater adoption, and Spending Behavior into a single explanatory model, thereby offering new insights into the financial decision-making patterns of Generation Z students in the context of digital financial services.

Citra Adi Oktania Kumaladewi; Anna Sumaryati

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The study aims to investigate how corporate governance impacts sustainability report disclosure in mining companies that are listed between 2021 and 2024 on the Indonesia Stock Exchange (IDX). The proportion of independent board members, the number of audit committee meetings held, and the level of managerial ownership are used to evaluate corporate governance. Using secondary data from the companies' official websites, a quantitative research approach is used. Purposive sampling was applied to select the sample from an initial population of 198 firms, based on two criteria: (1) being in the mining industry and listed on the IDX during the designated timeframe, and (2) regularly publishing sustainability and annual reports. By applying these criteria, a sample of 47 businesses was obtained, producing 188 observations in total.  Multiple linear regression was used to analyze the data using SPSS version 25. The results of the partial test show that while the percentage of independent board commissioners has no discernible effect on sustainability report disclosure, the frequency of audit committee meetings and managerial ownership have a significant and positive impact. These findings demonstrate how important internal ownership and an active audit function are to raising the standard of sustainability accountability and transparency.