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MSMEs play a significant role in supporting regional economic development. However, many business owners still face challenges in financial management, particularly in maintaining simple bookkeeping, calculating business costs, and determining appropriate selling prices. These challenges were identified in Trend Accessories and Gift, a trading business, and Si Fang Yuan Dimsum, a culinary business, both located in Batam City. The two partner MSMEs had not implemented systematic financial records, resulting in business cost information that was not optimally utilized for pricing decisions. This community service program aimed to enhance the partners’ understanding of simple bookkeeping and business cost calculation as the basis for determining selling prices. The program employed a Participatory Action Research approach, consisting of problem identification, planning, training implementation, practical mentoring, monitoring, and evaluation. The training utilized a simple bookkeeping module and a Microsoft Excel-based bookkeeping template using the partners’ actual business transaction data. The results demonstrated that both partners gained a better understanding of preparing simple bookkeeping records, identifying business cost components according to the characteristics of their businesses, calculating the Cost of Goods Sold for the trading business and business costs for the culinary business, and utilizing cost information to establish more rational selling prices. Furthermore, the program increased the partners’ awareness of the importance of systematic financial recordkeeping as an essential component of sound business financial management. Overall, the training and mentoring activities contributed to strengthening the financial management capacity of the partner MSMEs and supported more effective, accountable, and sustainable business decision-making.

The sustainability of traditional arts organisations depends not only on cultural preservation, but also on sound financial management. The Kalijaro Taruno Mudo Traditional Dance Troupe in Karang Jati Village still faces challenges in the areas of financial literacy and management, namely the continued use of manual bookkeeping methods and a lack of financial governance. This community service initiative aims to strengthen financial literacy and management to support the sustainability of the dance troupe. The method employed is the Community Empowerment approach, which involves community-based empowerment through the stages of preparation, implementation, evaluation and follow-up. Activities included training in financial literacy, guidance on simple bookkeeping, budget preparation and financial reporting. The results of the activities demonstrated an improvement in the committee members’ understanding and skills in recording financial transactions, drawing up budgets, and presenting financial reports in a more accountable manner. Furthermore, the development of a work plan and a mechanism for periodic evaluation has contributed to better organisational governance. This programme demonstrates that strengthening financial literacy and management can support the sustainability of community-based arts and culture organisations.

This study aims to analyze the implementation of e-government at the Jambi Province Cooperatives and SMEs Office and identify the factors influencing its implementation based on George Edward III’s policy implementation theory. The research employed a qualitative approach with a descriptive design. Data were collected through interviews, observations, and documentation involving office personnel and community service users as informants. The findings indicate that the implementation of e-government has not yet been optimal in supporting the delivery of digital-based public services. Several factors contribute to this condition, including ineffective communication and dissemination of information to the public, limited human resources with adequate technological competencies, implementers’ attitudes that are not fully adaptive to technological changes, and a bureaucratic structure that has not supported comprehensive system integration. These challenges affect the efficiency, accessibility, and quality of public services provided by the agency. Furthermore, the study highlights the importance of strengthening coordination among stakeholders and improving institutional readiness in implementing digital governance. The study concludes that efforts to improve human resource capacity, enhance public outreach, and develop an integrated information system are essential to optimize e-government implementation and improve the quality, effectiveness, and responsiveness of public services in the digital era.

Micro, Small, and Medium Enterprises (MSMEs) of chips in Pugeran Village, Gondang District, Mojokerto Regency face structural obstacles in the form of limited internal governance and weak market penetration. Around 80% of business actors are still managed conventionally, triggering production inefficiencies and a lack of mastery of persuasive marketing language on packaging. This community service activity aims to reconstruct an effective division of labor based on HR governance mindset, build the capacity of practical skills in packaging copywriting and digital media, and change business behavior from conventional reactive to strategic proactive. The program is implemented with an Asset-Based Community Development (ABCD) approach through three main intervention stages, namely diagnosis and reconstruction of MSDM, co-creation and marketing language assistance, and the adoption of proactive behavior through coaching and market simulation. The results showed a significant socio-economic transformation, characterized by the implementation of labor division SOPs that increased production efficiency by 18%, as well as the adoption of new packaging and persuasive copywriting techniques that expanded market reach beyond the region and increased average turnover by 22% in two months. In addition, a new social institution was formed in the form of the "Prosperous Pugeran Chips Craftsmen Association" and the emergence of young local leaders as agents of the program's sustainability.

This study aims to analyze the role of information systems in supporting digital business success, particularly among Small and Medium Enterprises (SMEs), using a Narrative Literature Review (NLR) approach. The review examined various national and international scientific articles obtained from Scopus, ScienceDirect, SpringerLink, and Google Scholar databases published between 2021 and 2025. The findings reveal that information systems play a strategic role in improving operational efficiency, decision-making quality, innovation capability, customer engagement, and organizational competitive advantage in the digital transformation era. Technologies such as Enterprise Resource Planning (ERP), Customer Relationship Management (CRM), cloud computing, Artificial Intelligence (AI), and digital platforms have proven to enhance SME performance and business sustainability. In addition to technological factors, the successful implementation of information systems is influenced by organizational readiness, digital capabilities of human resources, organizational culture, transformational leadership, as well as government support and digital infrastructure. The study also identifies several challenges in SME digitalization, including limited digital literacy, technological readiness, and financial resources. This research contributes theoretically by integrating the perspectives of Resource-Based View (RBV), Dynamic Capability Theory, and Digital Transformation Theory in explaining information systems as strategic organizational resources.

Manual management of customer receivables in manufacturing companies often leads to inefficiencies, including slow analysis processes, difficulty in monitoring outstanding balances, and limited ability to track payment trends comprehensively. This study designed a Business Intelligence Dashboard using Microsoft Power BI to address these issues at PT. XX Industry, employing a Software Development Life Cycle (SDLC) approach consisting of four stages: Planning, Analysis, Design, and Implementation. During the design phase, a data warehouse was built using a star schema model in SQL Server Management Studio, followed by an Extract, Transform, Load (ETL) process to ensure data accuracy and consistency prior to integration into Power BI. Five Key Performance Indicators (KPIs) were established collaboratively with company management through a series of online discussions, comprising Total Invoice, Total Payment, Total Receivables, Payment Rate, and Average Payment Time, all implemented using DAX expressions. The resulting dashboard features monthly trend visualizations, customer-based receivables distribution, and interactive filter capabilities. System testing confirmed that all components functioned correctly, while ETL validation verified consistency between processed and source data. User Acceptance Testing (UAT) conducted by management yielded an average score of 4.7 out of 5, reflecting a very high level of user acceptance. Overall, this dashboard proved effective in improving receivables monitoring efficiency and supporting faster, data-driven decision-making.

This community service activity aimed to improve financial literacy and family financial management skills based on priority scales among housewives in the pandan mat weaving artisan community in Sei Balai District, Batubara Regency, North Sumatra Province. The main problems faced by the community partners included limited understanding of simple financial record-keeping, the absence of separation between business and household finances, and low saving habits due to fluctuating income levels. The implementation method employed a participatory approach through observation, lectures, interactive discussions, household budgeting practices, and simple financial recording training. The results of the activity indicated that participants experienced an improvement in their understanding of the importance of distinguishing between needs and wants, arranging expenditure priorities, and developing saving habits as well as preparing family emergency funds. In addition, participants also began to recognize the importance of financial record-keeping as an effort to control household expenditures more effectively and efficiently. The participants’ enthusiasm throughout the program demonstrated that the materials delivered were highly relevant to community needs. Therefore, this outreach activity contributed positively to enhancing family financial management capabilities and supporting the economic well-being of the pandan mat weaving artisan community.

This study aims to design a Business Intelligence dashboard to support operational performance monitoring in Freight Forwarding Project Cargo services at PT XYZ. The company currently relies on manual reporting processes by exporting operational data from SAP and Microsoft SharePoint into spreadsheet files, resulting in inefficiencies and difficulties in monitoring shipment activities. This research adopts the Data Warehouse Lifecycle methodology using The Nine Steps of Kimball approach. Operational data obtained from SAP and Microsoft SharePoint were processed through the Extract, Transform, Load (ETL) stages using Power Query and visualized using Microsoft Power BI Desktop. The resulting dashboard provides key performance indicators (KPIs), including Total Shipment, Delayed Shipment, Average Lead Time, Average Delay Time, and On-Time Shipment Percentage, along with supporting visualizations for operational analysis. The implementation results indicate that the dashboard is capable of integrating operational data into a centralized platform and presenting information interactively to support monitoring activities and operational decision-making. The developed dashboard is expected to improve reporting efficiency, enhance visibility of shipment performance, and support data-driven decision-making within the company.

Bintan Regency, as a coastal area with a strategic geographical location as an international shipping route, is vulnerable to marine pollution caused by oil spills. Repeated incidents throughout 2023-2025 show that this problem has not been resolved. The purpose of this study is to evaluate the effectiveness of the implementation of MARPOL Annex I as a regulation that prevents pollution caused by oil spills at sea, particularly in Bintan Regency. This study identifies gaps in the implementation of regulations at the national level and formulates a more integrated form of prevention through strengthened supervision and the application of technology. The method used is a qualitative descriptive method through a literature review approach, with secondary data from scientific journals, articles, media reports, YouTube, and other supporting documents related to the incident. The results of the study show that: first, mitigation efforts are still focused on post-spill responses, such as manual cleanup involving institutions and the community. Second, weak border patrols make it difficult to find the perpetrators. Third, Bintan Regency has not utilized technology such as blockchain as a potential tool that can help prove ship compliance with MARPOL Annex I. Although MARPOL Annex I has been implemented in accordance with national regulations, its implementation has proven ineffective as spills continue to recur to this day. Therefore, changes are needed in terms of prevention through integrated maritime surveillance and the introduction of digital technology for reporting ship compliance with MARPOL Annex I in the Bintan Regency area.

This community service activity aimed to improve financial literacy and family financial management skills based on priority scales among housewives in the pandan mat weaving artisan community in Sei Balai District, Batubara Regency, North Sumatra Province. The main problems faced by the community partners included limited understanding of simple financial record-keeping, the absence of separation between business and household finances, and low saving habits due to fluctuating income levels. The implementation method employed a participatory approach through observation, lectures, interactive discussions, household budgeting practices, and simple financial recording training. The results of the activity indicated that participants experienced an improvement in their understanding of the importance of distinguishing between needs and wants, arranging expenditure priorities, and developing saving habits as well as preparing family emergency funds. In addition, participants also began to recognize the importance of financial record-keeping as an effort to control household expenditures more effectively and efficiently. The participants’ enthusiasm throughout the program demonstrated that the materials delivered were highly relevant to community needs. Therefore, this outreach activity contributed positively to enhancing family financial management capabilities and supporting the economic well-being of the pandan mat weaving artisan community.

The pollution of the Ciliwung River caused by urban and commercial activities has become an increasingly critical environmental issue, reflecting the weak effectiveness of environmental law enforcement in urban areas. This condition is evident in the area surrounding Seasons City Mall, where ecological pressure resulting from domestic waste and commercial activities has contributed to the deterioration of river water quality. This study aims to analyze the implementation of environmental law enforcement, identify the obstacles to controlling pollution in the Ciliwung River, and formulate strategies for optimizing sustainable environmental protection. The research employs a qualitative approach using normative juridical and empirical methods through observation, interviews, documentation, and literature review. The findings reveal that environmental law enforcement has been implemented through administrative supervision and waste control mechanisms; however, its effectiveness remains limited due to weak inter-agency coordination, inadequate monitoring capacity, low compliance among business actors, and limited public participation. This study concludes that strengthening integrated supervision, enforcing consistent legal sanctions, and enhancing collaboration among government institutions, business sectors, and communities are essential to achieving sustainable pollution control and environmental protection of the Ciliwung River.

Effective communication is an important element in the early childhood learning process because it plays a significant role in children’s social, emotional, and cognitive development. This study aims to determine the influence of teachers’ roles in developing effective communication among early childhood children aged 4–5 years at TK Damhil, Kota Selatan, Gorontalo Province. The research used a quantitative method with a descriptive research design. The research subjects consisted of 5 children aged 4–5 years selected through purposive sampling techniques. Data collection techniques were carried out through direct observation of children’s communication activities during the learning process. The results showed that the teacher’s role is very important in building effective communication through the use of simple language, responsive attitudes, active listening skills, and the use of verbal and nonverbal communication that is appropriate to children’s developmental characteristics. The implementation of effective communication was proven to improve children’s self-confidence, social interaction skills, and readiness to face formal education. Therefore, effective communication applied by teachers provides a positive contribution to optimizing early childhood development.

This study aims to develop a PAFE (KPK FPB BOARD) learning medium for KPK and FPB materials for fifth-grade students at SDN 47 Gresik. This research uses the ADDIE (Analyze, Design, Develop, Implement, and Evaluate) model, which focuses on the analysis, design, development, implementation, evaluation, and feasibility testing of the resulting learning media. This media was developed as an interactive tool capable of increasing learning interest, strengthening conceptual understanding, and providing a more enjoyable learning experience. The results indicate that Math Space media meets three main aspects of educational media development: validity, practicality, and effectiveness. In terms of validity, the media expert's assessment obtained a percentage of 95% and a percentage of 80.9%, respectively. Based on the average of the two results, the percentage obtained was 87.9%, making it highly valid. In terms of practicality and effectiveness, the N-gain calculation result of 0.80 is categorized as very effective, thus demonstrating that the use of the media significantly improves understanding of the KPK and FPB concepts. In terms of practicality, student responses reached 92.8%, indicating that this media is highly practical, easy to use, engaging, and supports independent learning. Overall, the PAFE (KPK FPB BOARD) learning media was deemed feasible, practical, and effective for use in mathematics learning, particularly in KPK and FPB. Furthermore, this media is flexible and can be used for both in-class and out-of-class learning.

This article discusses the issue of self-confidence crisis among students of class XI-4 at SMAN 8 Medan in expressing their opinions during the learning process. This phenomenon leads to passive classroom interaction, where students tend to remain silent, hesitant to ask questions, and afraid to answer due to psychological barriers in the form of speech anxiety. The purpose of this article is to identify the factors causing low self-confidence, describe the behavioral manifestations of anxiety, and design an interactive, solution-oriented strategy. The methodology employed is a descriptive qualitative approach, with data collection techniques including open-ended questionnaires distributed to 35 students, in-depth interviews with the subject teacher, and field documentation. The results indicate that students' low self-confidence is predominantly driven by internal factors, such as the fear of negative evaluation and physical responses like nervousness or trembling. Furthermore, a rigid teaching approach in the classroom influences students' willingness to speak by up to 80%. As a solution, the implementation of an innovative strategy through the "Talk or Challenge" game using a paper ball relay proved effective in reducing speech anxiety, triggering instant critical thinking skills, and fostering a supportive, inclusive, and collaborative peer-support ecosystem.

This study aims to analyze the position of customary law in the new Criminal Code and the integration of restorative justice in resolving criminal cases in Indonesia. The method used is a qualitative approach with normative juridical research through legislative and conceptual approaches. The results indicate that the new Criminal Code recognizes living law, including customary law, as part of the national legal system. However, its status remains complementary and subordinate to state law. The integration of restorative justice into the criminal justice system is a progressive step that emphasizes restoring relationships between perpetrators, victims, and the community. This approach aligns with customary law values ​​that prioritize deliberation, balance, and social harmony. However, its implementation still faces various challenges, such as unclear regulations, limited official capacity, and potential conflicts with human rights principles. Therefore, regulatory strengthening, procedural standardization, and institutional capacity building are needed to ensure the integration of customary law and restorative justice can be implemented effectively, fairly, and sustainably within the Indonesian criminal justice system.

This study aims to analyze the implementation of public service ethics by front office officers at the Public Service Mall (Mall Pelayanan Publik/MPP) of Samarinda City and its impact on the image of government institutions. As the frontline of public service delivery, front office personnel play a strategic role in shaping public perceptions and fostering public trust in government services. This research employed a qualitative descriptive approach, utilizing in-depth interviews with a functional licensing officer at the Department of Investment and One-Stop Integrated Services (DPMPTSP) of Samarinda City, supported by direct field observations. The findings reveal that the implementation of service ethics at the Samarinda MPP is guided by the principles outlined in Law No. 25 of 2009 on Public Services and the Minister of Administrative and Bureaucratic Reform Regulation No. 15 of 2014 concerning Service Standards. These regulations emphasize the values of integrity, professionalism, accountability, responsiveness, and inclusiveness in service delivery. Furthermore, effective coordination among service tenants, continuous improvement of employee competencies, and adaptation to digital systems such as the Online Single Submission (OSS) platform have contributed significantly to maintaining service quality. The study concludes that the consistent application of public service ethics enhances citizen satisfaction, strengthens public trust, and positively influences the image of government institutions in the community.  

This study aims to analyze the role of educational psychology management in improving students' emotional well-being through a literature review approach. The study is motivated by the increasing emotional problems experienced by students due to academic pressures, social demands, and technological developments in the digital era. Research data were obtained from various relevant scientific articles published between 2022 and 2025 and accessed through academic databases. The analysis process was conducted by reviewing, comparing, and synthesizing research findings related to educational psychology management and students' emotional well-being. The results of the review indicate that effective educational psychology management can be implemented through empathetic approaches in learning, academic stress management, the development of emotional regulation skills, and the integration of spiritual values into the educational process. These approaches have been proven to create a conducive, safe, and supportive learning environment that optimally promotes students' emotional development. In addition, guidance and counseling services, as well as the implementation of humanistic learning management, play a significant role in maintaining students' psychological stability. Therefore, educational psychology management serves as an important strategy in realizing an educational system that is not only oriented toward academic achievement but also focused on enhancing students' overall emotional well-being.

This study examines young people’s perceptions of the Free Nutritious Meal Program (Makan Bergizi Gratis/MBG) and its impact on public trust in the government. The MBG program is one of the Indonesian government’s strategic policies aimed at improving nutritional quality, particularly for students, while supporting social welfare and human resource development toward Indonesia Emas 2045. In the digital era, social media plays a significant role in shaping public opinion, especially among Generation Z, who actively consume and disseminate information through online platforms. This research employed a qualitative descriptive approach with in-depth interviews, social media observations, and documentation studies as data collection techniques. The participants consisted of young people aged 18–25 years in Bandar Lampung selected through purposive sampling. The findings indicate that most informants perceive the MBG program positively because it is considered relevant to community needs, particularly in improving children’s nutrition and supporting economically vulnerable groups. However, public trust in the government remains conditional due to concerns regarding transparency, uneven distribution, food quality, and program supervision. The study also reveals that young people distinguish between support for the program itself and trust in the government as an institution. Positive perceptions of the program can increase political trust, but implementation weaknesses may reduce confidence in government performance. Therefore, transparency, consistency, and effective public communication are essential factors in strengthening public trust and ensuring the sustainability of the MBG program.

Data security in Electronic Medical Records (EMR) is a crucial issue in health information governance in Indonesia. This study evaluates the compliance of health facility information security systems with Ministry of Health Regulation (PERMENKES) No. 24 of 2022 and Personal Data Protection Law (UU PDP) No. 27 of 2022, and analyzes the impact of non-compliance on service quality and patient trust. The method employed is a systematic narrative literature review on the Google Scholar database (2023–2026) using the keywords "data security and privacy," "electronic medical records," and "CIA Triad," focusing on the implementation of Confidentiality, Integrity, and Availability. The four healthcare facilities examined have implemented controls such as role-based access control, Electronic Signatures (TTE), Virtual Private Networks (VPN), data encryption, and SSL/TLS protocols in accordance with PERMENKES provisions and Article 35 of the UU PDP. However, the effectiveness of implementation is hindered by weak authentication due to the use of simple passwords and excessively long auto-logout durations, the absence of comprehensive written standard operating procedures (SOPs), low staff compliance with security protocols, and minimal patient awareness regarding personal data protection rights. These weaknesses heighten the risk of patient data breaches as well as potential administrative sanctions and fines, and carry negative implications for service quality and public trust. Recommendations include strengthening internal security policies, developing written SOPs, providing continuous training for healthcare workers, implementing stronger authentication mechanisms (e.g., multi-factor authentication/MFA), and conducting patient awareness programs to ensure regulatory compliance and maintain public confidence.

This study was motivated by the low basic multiplication skills of third-grade elementary school students, particularly in conceptual understanding, calculation accuracy, and problem-solving abilities. The objective of this study was to determine the effect of the Jarimatika method combined with the Problem Based Learning (PBL) model on students’ basic multiplication skills. This study employed a quantitative approach using a one-group pretest-posttest design. The participants were 30 third-grade students of SD Negeri Sukanegara. Data were collected through pretest and posttest instruments that had been tested for validity and reliability. The results showed a significant improvement in students’ multiplication skills after the treatment, as indicated by the increase in the mean score from 55.17 in the pretest to 80.00 in the posttest. The paired sample t-test analysis revealed a significant difference between pretest and posttest scores (t = -10.951, p = 0.000 < 0.05). The findings indicate that the implementation of the Jarimatika method combined with the Problem Based Learning (PBL) model effectively improves students’ basic multiplication skills and supports more active and meaningful mathematics learning.