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Compliance with local tax and retribution payments plays a crucial role in increasing Regional Own-Source Revenue (PAD). However, low fiscal literacy and limited effectiveness of existing socialization programs remain major obstacles to achieving optimal revenue targets. This community service program aims to enhance the knowledge and capacity of officers at the Regional Revenue Agency (Bapenda) of Southeast Sulawesi Province in implementing more effective, persuasive, and adaptive socialization strategies. The methods used include direct observation, interviews, document analysis, material presentation, and interactive discussions. The results indicate that the socialization activities improved officers' understanding of tax literacy concepts, fiscal communication, and technology-based educational strategies. Additionally, the findings reveal that low public literacy, limited use of digital media, and varying public perceptions of fiscal transparency significantly influence taxpayer compliance. This program produced practical educational materials and strategic recommendations that can be sustainably implemented by Bapenda. Overall, the activity contributes positively to strengthening the agency’s internal capacity and refining socialization strategies to enhance taxpayer compliance and support optimal local revenue collection.

Learning design is a fundamental component in the educational process, as it serves as a foundation for teachers in planning, implementing, and evaluating learning activities systematically and purposefully. In the context of Islamic Religious Education (PAI), learning design has a broader role, not only focusing on the delivery of religious knowledge, but also encompassing the formation of character, morals, and strengthening Islamic values ​​in students. This paper discusses the general concept and function of learning design in PAI through theoretical studies from various literature and expert views. The results of the discussion indicate that PAI learning design must be prepared comprehensively by considering the components of objectives, materials, methods, media, and evaluation that are aligned with Islamic values. In addition, learning design serves as a practical guideline for teachers to create effective, efficient, innovative learning that is able to respond to the challenges of modern developments. Good learning design also contributes to increased learning motivation, optimal achievement of competencies, and the formation of students who are faithful, pious, and have good morals. Thus, understanding the concept and function of learning design is crucial for educators in their efforts to improve the quality of PAI learning as a whole.

This Community Service (PKM) activity aims to assist students of Madrasah Tsanawiyah Shirojut Thalibin in understanding the adolescent development period through the perspectives of Aristotle, Comenius, and Charlotte Bühler. The mentoring was motivated by the complexity of physical, emotional, social, and spiritual changes during adolescence and the low interest of students in studying the stages of human development. The activity was carried out for one week through educational, interactive, and collaborative strategies, using participatory discussion methods, theoretical explanations contextualized with the realities of adolescent life, varied learning media, role simulations, and joint evaluation and reflection. The subjects of the activity were students of MTs Sirajut Thalibin Racek Village, Tiris District, Probolinggo. The results of the mentoring showed an increase in students' understanding of the stages of adolescent development, a higher awareness of maintaining physical and mental health, and a better ability to link personal changes with developmental tasks and life goals. Teachers and the madrasah also experienced positive impacts in the form of strengthened understanding of adolescent characteristics and adjustments to a more holistic learning approach. This activity produces scientific articles, activity documentation, and student work products, while also recommending the integration of human development material in learning and guidance programs to support the moral, intellectual, social, and spiritual development of adolescents.

This research is motivated by challenges in biology learning, including the lack of digital literacy assessment in schools and the use of conventional learning methods that tend to make students bored. Impractical printed teaching materials cannot be integrated into the form of videos. This research aims to develop an e-module based on Science, Technology, Engineering, and Mathematics (STEM) to analyze the feasibility, practicality, and effectiveness of e-modules in improving students' understanding of concepts and digital literacy on human respiratory system materials. This research uses the Development Research (R&D) method with the ADDIE (Analysis, Design, Development, Implementation, Evaluation) development model.  The research was carried out at SMAN 1 Malinau. The implementation stage used a non-equivalent control group  design involving 34 students in the experimental class and the control class. Data collection instruments include validation sheets for media and material experts, practicality questionnaires for teachers and students, and pretest-posttest  tests to measure concept understanding and digital literacy.  Analysis of effectiveness data using N-gain test and hypothesis test (independent sample t-test for concept understanding and Mann-Whitney for digital literacy). The results of the research based on the validation of media experts and subject matter experts show that the STEM-based e-module is declared "Excellent". The e-module is also rated "Very Practical" by biology teachers and students. The e-module was shown to be effective in improving conceptual understanding, where the average N-gain value of the experimental class (58.63; Quite Effective category) was significantly higher (p=0.017) than that of the control class (40.62).

The use of Islamic music, especially nasyid, as a creative learning strategy in Islamic Religious Education (PAI) plays an important role in increasing students' motivation, understanding, and appreciation of religious values. This study uses a qualitative descriptive method to describe in depth how nasyid can be used as an innovative and effective learning medium to enrich the IRE teaching process. The findings show that the application of nasyid in the teaching and learning process can create a more interesting, interactive, and enjoyable learning atmosphere. This condition has been proven to encourage active student participation, making learning activities more meaningful and memorable. In addition, nasyid effectively helps students improve their memory and ability to memorize religious material in an easier and more enjoyable way. The positive impact is not only seen in cognitive aspects but also in the overall formation of students' religious character. Through nasyid, moral and spiritual values can be instilled more deeply, naturally, and continuously in everyday life. However, this study also found several obstacles, such as limited supporting facilities and the need to develop teachers' competencies in optimally applying nasyid as a learning medium. Therefore, the use of nasyid in PAI learning can be seen as a strategic innovation that has the potential to improve the quality of religious education holistically and have a positive impact on the development of students in a dynamic and challenging modern era.  

Young married couples in Jakarta often face challenges in balancing work and family demands, which can lead to role conflict. This conflict contributes to decreased marital satisfaction, especially when individuals have low emotional regulation. This community service (PKM) activity aims to provide psychoeducation on role conflict, marital satisfaction, and emotional regulation strategies to young employees of PT Treasure Citrarasa Indonesia through an online seminar. The activity was conducted in three stages: pre-test, presentation of material, and interactive discussion. The results of the activity showed an increase in participants' understanding of role conflict and emotional regulation strategies, as well as a greater awareness of the importance of adaptive communication in marital relationships. Additionally, participants gained new insights into how effective emotional regulation can reduce stress and improve marital satisfaction. Thus, this psychoeducation activity has the potential to be an effective intervention in enhancing relational well-being for young couples, particularly in managing role conflict amidst work and family demands. The activity also highlights the importance of understanding and applying emotional regulation strategies in daily life to maintain marital harmony.

Internal control plays a crucial role in ensuring the reliability of financial reporting and the effectiveness of a company’s operations. One account that requires special attention is prepaid expenses, as its recognition and amortization may lead to misstatements if not properly executed. This study aims to analyze the implementation of internal control over prepaid expense accounts from the perspective of external auditors at Public Accounting Firm XYZ. The research employs a qualitative descriptive method through semi-structured interviews with auditors and examination of supporting documents related to the internal control system. The results indicate that internal control has been implemented through payment authorization procedures, verification of supporting documents, and testing of amortization allocations. However, weaknesses remain, including limited staff understanding of expense allocation policies and inadequate segregation of duties, which increase the risk of material misstatement. The findings highlight the importance of enhancing staff competence, establishing consistent amortization policies, and utilizing technology-based accounting systems to strengthen the effectiveness of internal controls and the reliability of financial reporting.

This community service activity aimed to socialize time management materials to sixth-grade elementary school students in order to improve their learning skills, productivity, and sense of responsibility during their educational process. The activity was conducted at SDN Inti Sungai Miai 11, Banjarmasin, on September 19, 2025, with 34 student participants consisting of 17 boys and 17 girls from combined classes VI A and VI B. The method used was an interactive socialization approach that began with a pre-test and ended with a post-test using questionnaires to measure changes in students’ understanding and attitudes, followed by the delivery of materials, question-and-answer sessions, active discussions, and a brief practice of preparing a daily study schedule with a student representative. Quantitative results showed an increase in the average score of students’ understanding from 2.43 to 2.48, with a difference of 0.05, particularly in the indicator of ability to create a daily schedule, which increased by 0.29. In addition, qualitative results indicated an increase in students’ awareness and behavioral changes in managing their time more regularly during school activities. This activity had a positive impact on fostering students’ discipline and responsibility, and it is recommended that time management activities be integrated sustainably into school learning programs and curriculum.

This community service activity aimed to foster financial literacy awareness and develop wise financial behavior from an early age through the “Early Saving Movement” socialization program for fifth-grade students of SDN Antasan Besar 7 Banjarmasin. The activity was conducted face-to-face using an interactive approach that included the delivery of educational materials, group discussions, question-and-answer sessions, simple simulations of money management, and the administration of pre- and post-activity questionnaires to measure changes in students’ knowledge and attitudes. The results of the analysis showed a significant increase in students’ motivation to save by 93% and an improvement in their understanding of the benefits of saving by 58%. These findings indicate that direct socialization methods accompanied by active student engagement are effective in enhancing elementary school students’ financial literacy and interest in simple and practical financial management. However, challenges were still found in controlling students’ consumptive behavior, which is influenced by the family environment and daily social interactions. Therefore, follow-up efforts are needed in the form of regular saving habit programs and the involvement of parents and teachers in supervising students’ financial behavior. Overall, this activity had a positive impact on shaping students’ discipline, responsibility, and financial independence from an early age.

This community service activity aims to improve positive communication skills and foster self-confidence in students at Antasan Besar 7 Elementary School, Banjarmasin. The background to this activity is the results of observations showing that some students still have low communication skills and lack of self-confidence, characterized by shyness, nervousness, and reluctance to speak in public. The training was conducted by students of Lambung Mangkurat University on September 17, 2025, involving 16 fifth-grade students. The implementation method included preparation, interactive training, role-playing, speaking simulations in front of the class, and evaluation through pre-post observation and questionnaires. The training materials included understanding positive communication, the use of polite language, emotional control, eye contact, and facial expressions, as well as self-confidence-building exercises through the activities "Dare to Speak" and "Introduce Myself". The evaluation results showed an increase in students' average scores in the aspects of participation, positive attitudes, and courage to speak in front of the class after participating in the training. This activity has proven effective in helping students develop interpersonal communication skills and strengthen self-confidence, as well as having a positive impact on a more supportive learning atmosphere in the elementary school environment.

This service activity discusses strengthening the fifth pillar of Islam, namely the Hajj. This service aims to increase the understanding, knowledge and competence of Al-Qur'an Education Park (TPQ) teachers at the Serang City Al-Qur'an Educator and Sakinah Family Coordinating Board (BKPAKSI) in Serang City regarding Hajj Manasik. This service methodology goes through a preliminary survey stage to find out the location that will be used as the location for the Hajj ritual training and training. then observe or carry out activities involving 25 TPQ teachers. This service activity was carried out at Wisma Haji (KBIHU) Mulyajati Cikole, Pandeglang Regency. The Hajj Manasik training for TPQ teachers went smoothly according to plan.  Material and practice of Hajj rituals delivered by Hajj and Umrah supervisors from KBIHU Mulyajati. By implementing this practical training on Hajj rituals, the PkM team hopes that TPQ teachers as educators can transfer their knowledge of Hajj rituals to their students properly and correctly so that the students will love the Kaaba and the Prophet Muhammad more.

This study aims to strengthen the role of students' contributions in improving their understanding of Social Studies (IPS) subjects at SMP Negeri 4 Takalar using the Problem-Based Learning (PBL) method. The method used in this study is Classroom Action Research (CAR) with a qualitative approach that combines observation, interviews, and initial and final exams to assess the effectiveness of teaching. The results of the study indicate that the implementation of the PBL method is successful in improving students' activeness and critical thinking skills in understanding the IPS material, despite challenges such as adaptation to the service and limitations in learning media. The evaluation of this service program emphasizes the importance of good cooperation between universities and schools as well as continuous support for students so that the service provided can provide an optimal impact on improving the quality of education and developing students' interpersonal skills. These findings contribute to the development of active learning strategies that facilitate improving the quality of education at the junior high school level.

This study examines and provides a descriptive analysis of Omah Pulung, a residential house located in Banyumanik, Semarang City, Central Java. The focus of the research is directed at the application of a minimalist architectural style that emphasizes simplicity of form, spatial efficiency, and aesthetic aspects that are in harmony with the characteristics of the building. The principles of minimalist architecture are applied through the selection of simple but functional materials, optimal natural lighting arrangements, and air circulation systems that are suitable for Indonesia's tropical climate. The research method uses a qualitative approach with observation, documentation, and descriptive analysis techniques to explore the physical and functional characteristics of the house. The results of the study show that Omah Pulung successfully represents the principle of minimalism through simple geometric shapes, efficient use of space, and natural lighting that supports the comfort of residents. In addition, good air circulation strengthens the adaptation of the house to tropical climatic conditions so that healthy and sustainable housing is created. This research contributes to the understanding of the application of minimalist architecture in the local context, as well as a reference for the development of residential design that is environmentally friendly and according to the needs of urban communities in Indonesia.

Micro, Small, and Medium Enterprises (MSMEs) in Indonesia often face challenges in protecting their Intellectual Property Rights (IPR), particularly due to limited understanding of trademark, copyright, and product design registration. This lack of legal awareness reduces competitiveness and increases the risk of ownership disputes. This Community Service Program aimed to enhance the legal knowledge and awareness of MSMEs regarding IPR through an interactive counseling activity in Bacang Subdistrict, Pangkal Pinang City. The method included material presentation, interactive discussions, IPR registration simulations, and evaluation using pre-test and post-test. The activity was attended by 25 participants from various business sectors. The results showed a significant improvement in participants’ understanding, as evidenced by the average pre-test score of 43.08 increasing to 77.08 in the post-test, representing a 79% improvement. Beyond knowledge enhancement, participants also demonstrated a shift in mindset, with the majority expressing a commitment to initiate IPR registration steps. These findings confirm that practice-based counseling combined with interactive discussions is effective in increasing MSME legal awareness and supporting the protection of intellectual assets through IPR mechanisms

Academic writing skills are one of the essential aspects of developing students’ academic literacy from the beginning of their university studies. However, most first-year students in the 2025 academic year in the English Department, Faculty of Languages and Literature, Universitas Negeri Makassar, still face difficulties in understanding the structure, language, and ethic of academic writing. This community service aims to improve the academic literacy skills of first-year students through a comprehensive and practical academic writing training program. The implementation methods included several stages, namely pre-test, material presentation, writing exercise, and post-test. The Training materials covered the structure of scientific papers, the use of academic language, paraphrasing techniques, citation ethics, and reference management using reference manager tools. The participants consisted of 40 first-year students who took part in a full-day training session. The results showed a significant improvement in all assessment aspects, with the average score increasing from 56.8 in the pre-test to 83.9 in the post-test. The highest improvement was observed in the accuracy of citation and referencing, which increased by 33.2%. These findings indicate that the training effectively enhanced students’ understanding of systematic and ethical principles of academic writing. Therefore, this activity contributes to strengthening the academic culture and preparing students for academic writing during their studies.

Implementation Artificial Intelligence as a supporting model for e-learning still faces several challenges. This is due to several aspects, such as concerns about loss spiritual touch, low digital literacy educators, limited technological infrastructure in educational institutions, and so on. On the other hand, the interaction that occurs between students and teachers is an emotional and moral dimension that occurs. The purpose study is to analyze the use AI as supporting model for e-learning in Islamic education. In this study, the method used is descriptive qualitative research. The findings study are (1) Views Islamic education practitioners on Artificial Intelligence, one which is that the existence Artificial Intelligence is not absolute replacement between students and teachers. However, Artificial Intelligence is considered means or tool in understanding learning; (2) The results  analysis explain that several AI (Artificial Intelligence) in e-learning in Islamic education have been present in several forms, including increasing access and inclusivity, translating and understanding classical manuscripts, analyzing learning and automatic assessment, material recommendation systems and learning personalization, as well Chatbots and virtual learning assistants; (3) Concept Islamic education is not only oriented towards the transfer knowledge (ta'lim), but also the formation of morals and spirituality (tarbiyah and ta'dib).

Academic writing skills are one of the essential aspects of developing students’ academic literacy from the beginning of their university studies. However, most first-year students in the 2025 academic year in the English Department, Faculty of Languages and Literature, Universitas Negeri Makassar, still face difficulties in understanding the structure, language, and ethic of academic writing. This community service aims to improve the academic literacy skills of first-year students through a comprehensive and practical academic writing training program. The implementation methods included several stages, namely pre-test, material presentation, writing exercise, and post-test. The Training materials covered the structure of scientific papers, the use of academic language, paraphrasing techniques, citation ethics, and reference management using reference manager tools. The participants consisted of 40 first-year students who took part in a full-day training session. The results showed a significant improvement in all assessment aspects, with the average score increasing from 56.8 in the pre-test to 83.9 in the post-test. The highest improvement was observed in the accuracy of citation and referencing, which increased by 33.2%. These findings indicate that the training effectively enhanced students’ understanding of systematic and ethical principles of academic writing. Therefore, this activity contributes to strengthening the academic culture and preparing students for academic writing during their studies.

The objective of this research is to improve student learning interest in nonfiction texts through the implementation of E-Litera, a digital-based interactive literacy media. This study utilized a classroom action research design conducted in two cycles involving 24 fourth-grade students at SDN Sidomulyo. Data were obtained from questionnaires, observations, interviews, and documentation. The results showed a significant improvement in student learning outcomes throughout the research process. In the pre-action phase, only 8 students (33.3%) achieved the minimum mastery criteria, while 16 students (66.7%) did not meet the criteria. This figure increased to 12 students (50%) in the first cycle, and significantly rose to 20 students (83.3%) in the second cycle. The enhanced performance in the final cycle reflects the effectiveness of E-Litera in providing visually engaging and structured content, which helped deepen students' understanding of nonfiction materials. These findings support the use of E-Litera as a meaningful and engaging digital media to foster reading interest and improve comprehension skills in elementary education. By using E-Litera, the teaching and learning process can be more effective and enjoyable, ultimately improving the quality of student learning.

The development of the digital economy in Indonesia has driven various innovations in the financial services sector, including online lending services (PINJOL) and digital financial platforms. This phenomenon presents both opportunities and challenges for the national financial supervisory system. The Financial Services Authority (OJK), as the institution authorized to regulate and supervise financial services, is required to adapt its role to these dynamics. This study aims to examine the institutional challenges faced by the OJK in carrying out its supervisory function over online lending services and digital financial services in Indonesia. The methods used in this research are normative juridical, with a statute approach, legal theory and institutional theory (Conceptual approach), case approach, and a comparison of fintech supervisory models with those of other countries (Comparative approach). The results of this study are expected to provide an understanding of the OJK's institutional challenges and serve as evaluation material for formulating future digital financial supervisory policies. 

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.