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The government is committed to empowering Micro, Small and Medium Enterprises (MSMES) in Indonesia, MSMES are a form of small business whose existence plays a very important role in empowering the community to have independence in the economic sector. MSMEs that are used as partners in community service activities are people who are members of the home industry in the village of Randusanga Wetan, Brebes Regency. This article at least describes the results of the community service process carried out by the community service team from Muhadi Setiabudi University, Brebes, offering assistance services on the importance of business legalization so that it can be more competitive globally. Having a business license is very important for the community, but sometimes there are not a few people who don't want to take care of their business license due to lack of knowledge, limited data, and so on. Through this community service activity, the goals and targets to be achieved in community service activities are business legalization for MSME actors. By having business legality, business actors are expected to be able to compete in the free market era. The method used in this service activity is carried out in the form of counseling and assistance in managing business legality

Sawangan Village, which is one of the villages in Kebasen District, Banyumas Regency, is one of the villages that focuses on reducing stunting rates. According to the interviews we conducted with Posyandu cadres, they experienced problems during the weighing and measuring process. So far, Posyandu cadres have had trouble in the process of weighing and measuring the height of toddlers, because the process is still using conventional tools. In the process of recording the growth and development of children under five is done by recording using a boloin in a book. Because the recording was done by hand, it was constrained by handwriting which was difficult to read. Based on these problems, Forum Group Discussion (FGD) activities were carried out, socialization and training on the use of digital scales, outreach and training on the use of the website-based “Smart Immunization Application” system and Android mobile. The number of participants in this activity was 17 people. Indicators of the success of the activities that have been carried out are coordination with partners, management of a team of lecturers as assistant partners, training on the use of digital scales, training and outreach systems. Based on the activities that have been carried out, it can be concluded that this activity is of interest to Posyandu cadres and parents of toddlers as evidenced by the enthusiasm of the participants. Obstacles faced are not all parents use smartphones, internet access, and constraints on parents' age.

The ASEAN Economic Community (AEC) was enacted at the end of 2015, this is an opportunity for a country's skilled workforce to become professional workers in ASEAN member countries. Because the inherent nature of the enactment of the AEC is the repeal of regulations that allow the flow of goods, services, people (skilled workers), and money to be unhindered. In this condition, the role of cross-cultural communication in organizations is very strategic in creating reinforcement for the sustainability of skilled workers in pursuing their professional careers. It has become a trend that in the era of the global economy there are company activities that involve individuals/employees/managers from more than one country, both those assigned to other countries and those assigned to their own country. This condition causes cross-cultural communication to become unavoidable. In cross-cultural communication, one of the obstacles is language. Language is an extension of a culture. Differences in understanding or interpreting a word or symbol become a potential barrier to communication and this can hinder the process of business or organizational activities. For individuals who are involved in cross-cultural communication within an organization, it is recommended: 1) Increase knowledge and understanding of the culture of business partners or colleagues, 2) It is better to assume that other people who come from other cultures are different from us so as not to cause misperceptions and miscommunication with that person, 3) Apart from mastering the universal language, it is highly recommended to learn the local/regional language where we are assigned/work.    

This Community Service Program (PKM) was motivated by the limited understanding and skills of farmer groups in managing administrative systems, which are essential prerequisites for developing agribusiness partnerships. Farmer groups under the supervision of the Agricultural Extension Center (BPP) of Dumai Timur District, Dumai City, have not yet implemented well-organized data recording and administrative management, resulting in low institutional readiness to establish agribusiness partnerships. This program aimed to apply administrative management practices to strengthen farmer group institutions and support the development of agribusiness partnerships. The methods used included extension activities through lectures, interactive discussions, and hands-on practice in preparing and managing farmer group administrative records. The results indicate an improvement in farmers’ understanding of the importance of administrative management in agribusiness partnerships, enhanced skills in organizing and maintaining administrative records, and the emergence of collective awareness of institutional governance. Furthermore, the program contributed to behavioral changes within farmer organizations, increased leadership roles among group administrators, and initiatives to develop more structured and sustainable agribusiness partnerships.

This Community Service Program (PKM) was conducted as an effort to strengthen organizational capacity in improving the performance of Dasawisma in Bukit Timah Subdistrict, Dumai City, particularly in management and organizational practices. The main problems faced by the community partners included suboptimal organizational functions, limited understanding of organizational management, administration, and simple financial recording, which affected participation and program sustainability. This program aimed to enhance the knowledge, skills, and awareness of Dasawisma members regarding effective organizational management and administrative practices. The methods applied were participatory counseling and assistance through lectures, interactive discussions, and practical exercises on organizational management and basic bookkeeping. The results indicated an improvement in members’ understanding of organizational roles and functions, increased motivation and active participation, and the emergence of collective awareness about the importance of administration and collaboration. Furthermore, the program encouraged more structured and organized behavior, serving as an initial step toward strengthening Dasawisma’s institutional capacity.

Women have complicated bodies. Throughout their existence, they go through the anatomical, physiological, and reproductive development processes. From birth to adulthood, there occurs development, and as a woman, the body's organs develop flawlessly and entirely. In comparison to a male, a woman's body develops differently, especially in terms of the reproductive organs, genitalia, endocrine system, and skeleton. The fast-paced and practical lifestyle elements of today's metropolitan society have an impact on the food ingested, which is bad for the body's health. The majority of high-risk illnesses, including heart disease, breast cancer, cervical cancer, osteoporosis, autoimmune disease, stroke, depression, and others, affect women more than males. The Community Service Partners are the management of the Family Welfare Development Team (TP-PKK) in West Bungo Village, Bungo Regency. The majority of PKK administrators, besides their activities as housewives, also work in government, private and entrepreneurial institutions, where due to business, consumption patterns and types of food eaten are unhealthy, such as fast- food which can be bad for the health of the body. especially reproductive health. Therefore, the purpose of this activity is to provide training and skills for TP-PKK administrators in making traditional herbal drinks with raw materials from rhizome plants such as Ginger, Turmeric, Temu Lawak, Kencur, Galangal which are very useful in helping to maintain body and reproductive health. in productive Ages.

The Industrial Revolution 4.0, which coincided with the presence of the Covid-19 pandemic, demanded that the world of education implement a different system. Classroom learning that involves students directly is now starting to switch to online learning. One of the learning media used is the Kahoot application. Interactive quizzes in this application can be implemented on an ongoing basis, including in face-to-face learning after the pandemic. Unfortunately, not all educational institutions know about the existence and benefits of this application. Sungai Putih High School, Kampar Regency, which is our service partner, is one of them. This dedication to introducing interactive learning through online media has had satisfactory results. From 38 respondents covering all classes and teachers at the high school, 100% of respondents felt interested in this learning and 96% of respondents agreed that learning evaluation using Kahoot was felt to be more effective than tests in general. For the continuity of implementation, the service team provided a Kahoot Usage Guide book which was designed directly by the service team.

Current learning after the pandemic is more towards the Hybrid learning method where this method combines online learning with face-to-face learning. In this learning, interactive learning media is needed by teachers. Prezi application is a software for internet-based presentation (SaaS). In addition to presentations, it can also be used as a tool to explore and share ideas on a virtual canvas. It is superior because this program uses the en:Zooming User Interface (ZUI), which allows Prezi users to zoom in and out of presentation media. The partner problem is that teachers at Madrasah Aliyah Miftahul Huda Mijen Demak still need training and assistance in making interactive multimedia. Therefore, the community service team at the Faculty of Language and Culture, University of 17 Agustustus 1945 Semarang conducted intensive communication with the manager of the MA Madrasah Aliyah Miftahul Huda to find solutions to these problems. There are three methods applied in this service, namely Presentation, Demonstration, and Practice Method. Presentation method is applied in the introduction of the Prezi Application, its benefits, and its application in making interactive learning media, Demonstration Method regarding the operation or use of the application and Practical Method where teachers practice directly making interactive learning media according to their respective subjects. After this service, teachers can position and use learning media as a needed component of a learning process. Learning media has an important role in increasing the effectiveness and efficiency of learning. Teachers are always required to be able to develop and use learning tools available in schools in accordance with current developments.

Abstract: The number of lemang entrepreneurs typical food of Bolo Village is decreasing even from lemang entrepreneurs who are still in production, their sales volume is decreasing. The main factors that cause this condition are low business management skills, no touch of technology, unattractive product displays, dirty and dusty, unhygienic, no labels and packaging so that it has an impact on reducing people's buying interest. Another problem faced by partners is that the production of lemang does not last long, as well as the low ability of partners to make jam as a complementary product from lemang. The activity methods used in community service activities include assistance in the form of changing mindsets regarding business management, training, and practice, as well as tool design as well as design/brand and packaging development. At each stage of the activity an evaluation is carried out both process evaluation and outcome evaluation so that the output of the activity can be measured. The results of this activity: 1) there is a change in mindset regarding business management; 2) the innovation of Lemang products; and 3) the existence of a label/brand design and product packaging

The  purpose  of  activity  is  to  introduce  that  the public  must  be familiar with  current  technological developments,  and  how  technology  can  contribute  to  the  business  world.  The  activity   also  opened  up insight  and horizons  for  thinking  about  blockchain  technology  called  mass technology,  because  the PKM  activity  also  brought business  partners  from  PT  Alko  Sumatra  International. The results of this activity can provide new enthusiasm, especially the community  so that products marketed through FB, WA and IG can be effective, it is necessary to carry out ongoing evaluations  by always  presenting  value  in every business  they run, then business  people  must  know what is called go digital or digital transformation, so that va lue can come with clear measurements  and make financial planning whose turnover   increases   by   15-20%.  If  it  is  still  not  achieved,   then  it  is  necessary   to  carry  out  a  clear  strategy   of concentration in a certain area. Tujuan   kegiatan memperkenalkan    bahwa   masyarakat    harus   mengenal perkembangan  teknologi   saat  ini,  dan  bagaimana   teknologi   mampu  memberikan  kontribusi  dalam  dunia  usaha. Kegiatan  juga  membukakan  wawasan  dan cakrawala  berpikir  terhadap  teknologi blockchain yang disebut teknologi masa,   karena   Kegiatan   PKM juga   menghadirkan   mitra   bisnis   dari   PT   Alko   Sumatera   International. Hasil   kegiatan   ini   dapat   memberikan   semangat   baru   terutama   masyarakat    agar  produk  yang dipasarkan melalui FB, WA dan IG bisa efektif, maka perlu dilakukan evaluasi secara berkelanjutan  dengan selalu menghadirkan  value dalam setiap usaha yang dijalankan, selanjutnya  pelaku bisnis harus mengenal yang  namanya go digital  atau  digital  transformation,  agar value dapat hadir dengan pengkuran yang jelas dan membuat perencanaan keuangan  yang  omset   meningkat  sebesar 15 -20%. Jika  masih  belum  tercapai  maka  pelu  lakukan  strategi yang jelas konsentrasi  dalam area tertentu.

This study aims to determine the optimization of digital transactions in the School Procurement Information System (SIPLah) at PT. Intan Pariwara. The research analysis used was an analysis with a qualitative descriptive approach. While the data collection method uses interview methods and observation methods. The results of the research on each parameter, the technology, marketing, transaction, customer service, product management and finance. SIPLah PT. Intan Pariwara has advantages compared to other SIPlah partners in the system and website appearance. Even so, it still has disadvantages, namely for the payment method it only has one payment method which makes the buyer have no choice.

The PKM team with partners from Umbul Helau developed the concept of urban farming with aquaponics technology where hydroponic plant cultivation and integrated fish cultivation in the form of budikdamber. The activity purpose is to build the concept and introduce it to the community. The method used is ABCD (Asset Based Community Development), focusing on land assets owned by partners to be developed by building this urban farming activity. The stages are carried out starting from the time planning,, division of tasks, provision of materials, land preparation and cultivation of budikdamber media, seed distribution, control and evaluation. The results obtained are very encouraging where the plant has been harvested and with packaging that is sold and has economic value, catfish is growing and will harvest in the near future. In addition, education about this concept introduces to the elementary school (SD) students and teachers with a positive response.  

Monitoring is a process of monitoring and analyzing information based on certain indicators. Every company engaged in distribution and promotion must carry out monitoring activities. Including PT. Single Paint Factory, Djaja Indah, Kediri Branch, which also continuously monitors the sales results of the sales consultants who work in several partner stores. The process of reporting sales results that have been carried out so far is still using conventional methods so that sometimes it interferes with the monitoring process due to delays in sending reports. To make this easier, the author makes a website-based monitoring application to help smooth the monitoring process of Sales Consultant sales results. To produce a quality application, the author uses the goal question metrics method as a method for measuring application quality. Goal Question Metric (GQM) is a method used to define application measurement models. The application of the GQM method in this study was carried out with the initial stage of factor analysis of the application quality model based on the ISO 25010 Quality Model. The next stage was making questionnaire questions regarding application characteristics and calculating the results of the questionnaire with the weighted summattion metric. From the results of measuring the quality of this monitoring application, the average quality value is 3.08, which means that this monitoring application is included in the application with good quality (Medium). The functionality available in the monitoring application is in accordance with the needs of users of the sales consultant monitoring application.

This research was conducted in one of the retail state sukuk distribution partners, namely Bank Syariah Mandiri (BSM) with the aim of knowing how the sales procedure and accounting treatment for the sale of retail type state sukuk issued by the government. The research method used in this research is descriptive qualitative analysis method, and this research uses technical analysis of case studies. The results obtained in this study are that Bank Syariah Mandiri as a sales distribution partner in carrying out sales procedures, there is one provision that is not in accordance with the State Retail Sukuk Information Memorandum, namely the provisions for securities account storage fees. Meanwhile, the accounting treatment for the sale of Sukuk Ijarah at Bank Syariah Mandiri is in accordance with PSAK Sharia 110 concerning Sukuk Accounting with disclosure of the explanation of the underlying assets by the Minister of Finance, not Bank Syariah Mandiri.

Digital Business is experiencing rapid growth, including in the online-based food business. The Internet is creating a new face in interactive communication between sellers, consumers and business partners. This allows the company to be able to interact and work together continuously to be able to develop products, marketing, delivery and maximum service to get customer satisfaction. One type of business that is currently growing rapidly and is very popular with customers is food delivery services including go food, grab food and shopee food. This delivery service will increasingly compete according to the response from customers, influenced by the quality of service. The purpose of this study was to find out how service quality affects customer satisfaction, especially in online- based food delivery applications. The research used in this research is quantitative analysis method. The method used is to collect information obtained from questionnaires. Variable indicators were tested for validity and reliability. In testing this validity using the Pearson Correlation approach. The reliability test in this study used Cronbach, Alpha coefficient. The results of the study explain that the service variable partially has a positive effect on customer satisfaction. The influence of service quality provided by service providers and service partners is very well responded by application users.

This study aims to examine the effect of the level of financial distress,corporate governance mechanisms and the quality of public accounting firmsto accounting conservatism. Accounting conservatism is the dependentvariable in this study is measured by the size of the accrual. Independentvariables measured include levels of financial distress, managerialownership,institutional ownership, the proportion of independent board,board size, audit committees, the number of partners who have permissionaccountants and public accounting firms size. The control variables in thisstudy are firm size and leverage.The populationof thisresearchis a property companylistedinIndonesiaStock Exchange (IDX) in 2009 to 2011. The total study sample was 31companies determined through purposive sampling. Useful analysis of data isdone with the classical assumption and hypothesis testing with multiplelinear regression method. The results of this study indicate that board sizeand firm size control variable positive influence on conservatism.Institutional ownership, audit committees and the quality of the publicaccounting firm based partner who has a negative effect on accountantlicense conservatism. For the level of financial difficulty, managerialownership, the proportion of independent board, the size of the firm and thecontrol variables do not leverage positive influence on conservatism.

This community service activity is motivated by the importance of Strengthening digital communication capacity within environmental communities to support the sustainability of community-based environmental conservation movements. The MAT PECI Community (Indonesian Community for Ciliwung Care) as an active partner in conservation and education along the Ciliwung River still faces limitations in managing digital organizational communication, particularly in documentation, publication, and social media optimization aspects. This activity aims to enhance the capacity of community members in utilizing digital media as a means of communication, education, and environmental advocacy. The method used is Participatory Action Research with a participatory approach that involves the community actively from problem identification, planning, implementation, to evaluation. The program includes digital communication training, mentoring in social media content creation, basic photography and videography training, and the development of community digital publication strategies. The results show an increase in members’ understanding and skills in using social media, behavioral changes toward more structured documentation, greater awareness of the importance of digital communication, and the formation of a more directed organizational communication system. The findings indicate that strengthening community-based digital communication is effective in social empowerment and supports the sustainability of environmental conservation movements.

 Children in orphanages represent a vulnerable group requiring special attention in emotional, social, and moral aspects. This study aims to implement students' social care values through the narasi Project (narasi aksi rasa asih dan inspirasi) at the Sunan Kalijaga Orphanage, Malang. The method employed was a social action approach integrated into the Civic Education course. The activity was conducted on March 10, 2026, involving eight foster children as the target partners. The program comprised a prophetic storytelling session as a character education medium, canvas painting and clay workshops to foster creativity, an ice-breaking session, congregational Maghrib prayers, iftar together, and symbolic cash donation handover. The results indicated that the or orphaned children responded enthusiastically to all activities, particularly the storytelling and creative sessions, reflecting improvements in self-expression, social interaction, and moral values. For the students, this project demonstrably enhanced empathy and social responsibility. Flexibility and adaptability in program implementation were identified as key success factors. In conclusion, the synergy of character education, creativity, and social action can create an inclusive and meaningful learning environment while strengthening civic values among university students.

 Children in orphanages represent a vulnerable group requiring special attention in emotional, social, and moral aspects. This study aims to implement students' social care values through the narasi Project (narasi aksi rasa asih dan inspirasi) at the Sunan Kalijaga Orphanage, Malang. The method employed was a social action approach integrated into the Civic Education course. The activity was conducted on March 10, 2026, involving eight foster children as the target partners. The program comprised a prophetic storytelling session as a character education medium, canvas painting and clay workshops to foster creativity, an ice-breaking session, congregational Maghrib prayers, iftar together, and symbolic cash donation handover. The results indicated that the or orphaned children responded enthusiastically to all activities, particularly the storytelling and creative sessions, reflecting improvements in self-expression, social interaction, and moral values. For the students, this project demonstrably enhanced empathy and social responsibility. Flexibility and adaptability in program implementation were identified as key success factors. In conclusion, the synergy of character education, creativity, and social action can create an inclusive and meaningful learning environment while strengthening civic values among university students.