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Audit failure and inconsistencies in previous research results regarding the influence of auditor experience and self-efficacy on audit judgment serve as the main drivers of this study. This study aims to re-examine the relationship between auditor experience and self-efficacy on audit judgment at Public Accounting Firms in South Jakarta. Using a quantitative approach, this study employs purposive sampling techniques by distributing questionnaires as a data collection instrument, involving 70 auditors working at Public Accounting Firms in South Jakarta. The results of multiple linear regression analysis using IBM SPSS version 26 indicate that both auditor experience and self-efficacy have a positive and significant influence, both partially and simultaneously, on audit judgment. These findings provide evidence that improving auditors' work experience and self-confidence is crucial in producing high-quality audit decisions. This study offers new insights that can be used to enhance audit quality through the development of experience and strengthening auditors' self-efficacy. The findings are expected to contribute to better audit practices by focusing on factors that can improve auditors' ability to make accurate and effective judgments.

English speaking skill is a crucial competence for university students, particularly those involved in student organizations focusing on language development. Members of English clubs are expected to actively use English in academic and organizational contexts; however, many still face challenges related to pronunciation accuracy, fluency, limited active vocabulary, and low confidence. These challenges are often caused by limited structured speaking practice and insufficient integration between digital learning tools and communicative pedagogy.This community service program aimed to enhance the English-speaking skills of members of the Bhamada English Club at Universitas Bhamada Slawi through the utilization of the Duolingo application integrated with a Task-Based Learning (TBL) approach. The program was implemented through three stages: preparation, implementation, and evaluation. Activities included needs analysis, speaking pre-test, guided Duolingo practice focusing on pronunciation and speaking features, task-based speaking activities, and post-test evaluation.The results demonstrated improvements in pronunciation accuracy, speaking fluency, and participants’ confidence in using English orally. The integration of Duolingo as a source of comprehensible input and Task-Based Learning as a communicative output strategy proved effective in enhancing speaking skills. This program indicates that technology-supported task-based instruction can serve as an effective and sustainable model for improving English speaking skills among university students.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the economy and community independence. However, the great potential of home-based businesses is often hindered by administrative issues related to business legality. This research focuses on UMKM Krecek Kulit Sapi Ashif in Jatirejo Village, which has been operating since 2018 but lacks a Business Identification Number (NIB), Household Industry Food (PIRT) permit, and halal certification due to perceived complex procedures. The main objective of this activity is to strengthen business management through product standardization and obtaining legal certifications to enhance the competitiveness of this MSME. The research method used a descriptive qualitative approach with a community service method based on mentoring, including observation, in-depth interviews, and hands-on practice in managing documents through the Online Single Submission system. The results show that through phased mentoring, UMKM Krecek Kulit Sapi Ashif successfully obtained an NIB and increased the owner’s awareness of PIRT food safety standards and halal certification procedures. The impact of this activity includes meeting administrative legality and improving knowledge, confidence, and professionalism in business management. Intensive mentoring proved crucial in transforming informal businesses into formal, legally protected entities.

This community service activity aims to strengthen students’ soft skills and hard skills through public speaking and computer network cabling training at SMA Negeri 1 Sorong City. The activity's background is rooted in the state of computer learning, which still focuses on the introduction of software and hardware, while communication skills and computer network practices have not been fully developed. The method for implementing the activity uses an experiential learning approach, comprising the planning, socialization, training, and evaluation stages. Soft skills training is focused on improving public speaking skills through public speaking practice, while hard skills training is carried out through direct practice of computer network cabling using UTP cables and supporting devices. The results of the activity show an increase in students’ communication skills and self-confidence, as well as an increase in students' understanding and technical skills in computer network cabling. This activity provides an applicable learning experience and strengthens the synergy between universities and high schools in developing student

The Public Speaking and Computer Network Cabling Training Activity at SMP YPK Sele Be Solu aims to improve students' competence in communication and technical skills in computer networking. The activity was carried out using an experiential learning approach with stages of observation, socialisation, hands-on training, and evaluation. The results of the activities show an increase in students' confidence in public speaking and basic technical skills in network cabling, including LAN cable installation, RJ-45 connectors, and cable testing. Intensive mentoring during the training helped students overcome difficulties and optimise their understanding. This activity demonstrates that combining soft skills and hard skills training through direct experience can improve students' overall competence, motivate learning, and prepare students to face academic and digital challenges in the future. In addition, this activity also strengthened cooperation between schools and universities in supporting the improvement of skills-based education quality. The enthusiasm of students during the training showed that practice-based learning methods are very effective at the junior high school level. With this activity, students have a strong foundation to develop their interests and potential in the fields of communication, information technology, and readiness to face the rapidly developing digital world.

This community service activity aims to describe the implementation of the first-month mentoring activity of the Student Entrepreneur Development Program (P2MW), which focuses on program orientation and team formation at Universitas Muhammadiyah Jambi. The activity was conducted in February 2025 and involved students participating in the P2MW program. A descriptive-participatory approach was applied through program socialization, facilitated team formation, interactive discussions, and group reflection. The results indicate that students gained a better understanding of the objectives and mechanisms of P2MW and were able to form entrepreneurial teams with clearer role distribution. In addition, the mentoring activity contributed to improving communication, teamwork, and students’ confidence in presenting business ideas. The first-month mentoring activity provides a positive initial foundation for the implementation of P2MW and supports the sustainability of student entrepreneurship development in subsequent stages.

The development of education in the digital era requires students to master not only academic skills, but also soft skills and hard skills as a provision to face the challenges of education and the world of work. However, the learning process at Papua High School in Sorong City is still teacher-oriented, so students' communication courage and technological skills have not developed optimally. This community service activity aims to empower students through public communication training (public speaking) and computer network cable techniques to strengthen 21st century skills. The method used is a participatory approach with hands-on practice through four stages: observation, socialization, training, and evaluation. Public speaking training is focused on increasing students' courage and confidence in communicating, while network cable training emphasizes basic technical skills such as recognizing cable types, RJ-45 connector functions, crimping techniques, and connectivity testing. The results of the activities showed high participation and enthusiasm from students, as well as increased public speaking courage and basic understanding in network cable making. The integration of public communication training and technology skills has been proven to have a positive impact on the development of student competencies. Therefore, this activity is recommended as a model for developing soft skills and hard skills for high school students, especially in areas with limited access to technology learning.

Adolescence is a crucial period in human development, characterized by biological, psychological, and social changes. At this stage, adolescents require proper understanding of reproductive health to prevent risky behaviors and to support the development of healthy and responsible attitudes. This community service activity aimed to improve students’ knowledge of reproductive health through socialization at State Vocational High School (SMKN) 1 Mempura, Siak Regency. The method used was descriptive qualitative with a focus on education through material delivery, interactive discussions, and question-and-answer sessions. The activity was conducted on August 14, 2025, at the SMKN 1 Mempura Hall, involving 39 students out of 50 targeted participants. Data were obtained through observation of students’ participation and documentation of the activity, and were then analyzed descriptively and qualitatively. The results showed that students were enthusiastic in attending the socialization and demonstrated improved understanding of reproductive health concepts, reproductive organ functions, personal hygiene, and the risks of unsafe sexual behaviors. The interactive discussion also revealed students’ willingness to ask questions and share perspectives, reflecting stronger attitudes and confidence in maintaining reproductive health. In conclusion, the socialization of reproductive health at SMKN 1 Mempura successfully enhanced students’ knowledge and awareness. Despite limitations in terms of time allocation and long-term evaluation, this activity provided tangible benefits. Future efforts are recommended to develop sustainable programs supported by additional learning media and closer collaboration with the school.

Emotional intelligence (EI) is an essential competency for early childhood education (ECE) teachers in fostering supportive and emotionally responsive learning environments. However, many ECE teachers in Indonesia have limited access to structured EI training. This community service program aimed to strengthen the emotional intelligence of non-formal ECE teachers from HIMPAUDI Cipayung, East Jakarta, through interactive lectures and reflective practice using Points of You (Flow) cards. The training focused on four EI domains: self-awareness, self-management, social awareness, and relationship management. Results showed a substantial improvement in participants’ understanding, with average scores increasing from 30.5 (pre-test) to 90.9 (post-test). Most participants (85%) reported that the training was beneficial and expressed readiness to apply the strategies in classroom practice. Observations also indicated improved teacher confidence in managing children’s emotions and building positive interactions. These findings demonstrate that reflective and experiential EI training effectively enhances ECE teachers’ emotional competencies and supports the creation of a positive social-emotional learning environment.

The rapid development of Artificial Intelligence (AI) technology presents significant opportunities to improve the quality of learning; however, its utilization in school settings is still constrained by teachers’ limited competencies. This community service program aims to enhance teachers’ competencies in utilizing AI-based learning technologies in a pedagogical, ethical, and practical manner. The implementation method consisted of preparation, implementation, and evaluation stages. The activities were carried out through interactive workshops, demonstrations of AI-based educational tools, hands-on practice with mentoring, and evaluation using pre-tests and post-tests. The results indicate a significant improvement in teachers’ understanding and skills in using AI for lesson planning, instructional media development, and learning assessment. Teachers also demonstrated more positive attitudes and greater confidence in integrating AI into classroom practices. Nevertheless, challenges such as varying levels of digital literacy and limited technological infrastructure were still identified. Overall, this community service activity proved effective in improving teachers’ competencies and has the potential to support more innovative and adaptive learning transformation in the digital era.

This study examines the integration of social activities and leadership values in shaping the character of students by the PIJAR Semarang Community as a form of community-based non-formal education. The background of this study stems from the increasing problems with student character, such as low empathy, responsibility, and self-confidence, as well as the increasing cases of violence and bullying in the educational environment. These conditions indicate that formal education has not been fully able to address the challenges of shaping student character. This study uses a qualitative approach with descriptive methods. The research was conducted at the PIJAR Semarang Community by involving community managers, volunteers, and students as research subjects. Data were collected through in-depth interviews, observation of activities, and documentation to obtain a comprehensive understanding of the character-building process. The results of the study show that the PIJAR Semarang Community integrates social activities and leadership values through academic and non-academic learning programs that are designed to be contextual and participatory. Social activities such as play-based learning, social action, field trips, art performances, and leadership training are the main media for instilling character values. The character values developed include responsibility, cooperation, empathy, discipline, and self-confidence. Leadership values are instilled through habit formation, volunteer role models, providing opportunities for participation, and the active involvement of students in every activity. This study also found several obstacles in the form of differences in student character, limited resources, and low self-confidence among some students in leadership. To overcome these obstacles, the PIJAR Semarang Community implemented intensive mentoring, motivation building, and adjustments to activities to make them more inclusive. Overall, this study confirms that the integration of social activities and leadership values in community-based non-formal education plays an important role in the holistic and sustainable character building of students.

Islamic banks operate not only as financial intermediaries but also as institutions rooted in Islamic ethical values. Trust (amanah) and accountability represent core principles guiding financial management in Islamic banking. This study explores the meaning of amanah and accountability and examines how both principles are implemented in Islamic banking practices. Using a qualitative interpretive approach, data were gathered through in-depth interviews, participant observations, and systematic document analysis. The findings indicate that amanah is understood not merely as an individual moral obligation, but as an institutional principle embedded within organizational policies, corporate culture, and governance frameworks. Accountability is reflected through transparent financial reporting, effective internal audit systems, risk management procedures, and the supervisory role of the Sharia Supervisory Board. The integration of amanah and accountability enhances organizational integrity, strengthens stakeholder confidence, and improves decision-making processes. Ultimately, the study demonstrates that embedding these ethical principles contributes to public trust, regulatory compliance, and the long-term sustainability of Islamic banking institutions in increasingly competitive.

This study aims to analyze the effect of Governance, Risk, and Compliance (GRC) disclosure on market reaction and firm value in the banking sector listed on the Indonesia Stock Exchange during the 2019–2023 period. The research sample was determined using purposive sampling, comprising 8 companies with observations over 5 years, resulting in a total of 40 annual reports. Data were collected through documentation of annual reports and analyzed using multiple linear regression. The results indicate that governance disclosure, risk disclosure, and compliance disclosure simultaneously have a significant positive effect on market reaction, suggesting that higher levels of GRC disclosure can enhance positive investor responses. Meanwhile, only governance disclosure and risk disclosure have a significant positive effect on firm value, whereas compliance disclosure does not show a significant impact. These findings align with positive accounting theory, which states that managers strategically use information disclosure to influence investor perceptions, increase market confidence, and drive firm value growth. This study provides important implications for company management to improve the quality of GRC disclosure as a market communication strategy and for investors in assessing the performance and growth potential of firms.

The advancement of social media platforms, especially TikTok, has drastically changed the behavioral patterns and lifestyles of Generation Z. One psychological impact of intensive social media use is Fear of Missing Out (FoMO), which is the worry of missing out on news, trends, or viral social activities. This study aims to reveal how FoMO affects the lifestyle of Generation Z active on TikTok, focusing on aspects of mental health, shopping habits, and the balance of social interactions. This research uses a literature study approach with a qualitative descriptive method, through in-depth analysis of 21 scientific articles published between 2019 and 2025. The findings show that FoMO is associated with increased anxiety, depression, personal dissatisfaction, and excessive social media use among Generation Z. Furthermore, FoMO also drives impulsive consumption patterns and purchases triggered by online trends as well as the desire for social approval. On the other hand, internal factors such as self-confidence and self-control ability have proven to reduce the level of FoMO and its negative effects. This study concludes that FoMO is a complex phenomenon that impacts the mental health and lifestyle of Generation Z, thus requiring measures such as increasing digital literacy, strengthening self-control, and using social media wisely to reduce the negative impacts of FoMO in the long term.

Storytelling has been widely recognized as an effective method for teaching English to young learners because it presents language in meaningful and engaging contexts. This study aims to explore the implementation of storytelling in teaching English to primary school students and to examine the perceived benefits and challenges from the teacher’s perspective. The study employed a qualitative descriptive research design involving one English teacher who taught Grade 6 students at SDN 261 Pinrang. The participant was selected through purposive sampling due to her experience in applying storytelling activities in English instruction at the lower primary level. Data were collected through a semi-structured interview and documentation, including lesson plans and teaching materials related to storytelling used in the classroom. The data were analyzed using descriptive qualitative analysis by identifying recurring themes related to classroom implementation, student responses, perceived benefits, and instructional challenges. The findings reveal that storytelling was mainly implemented in listening and speaking activities using simple and familiar stories, visual aids, and follow-up tasks such as comprehension questions and story retelling. According to the teacher, storytelling contributed positively to students’ listening skills, vocabulary acquisition, motivation, and confidence in using English. Students showed higher levels of attention, engagement, and willingness to participate during storytelling sessions compared to traditional teaching methods. However, several challenges were also identified, including difficulty in selecting age-appropriate and culturally relevant stories, limited instructional time, large class size, and the teacher’s need for further training in designing effective storytelling activities. Despite these challenges, the study concludes that storytelling can create a positive and supportive learning environment when it is carefully planned and supported by adequate teacher preparation. The findings highlight the importance of instructional support to maximize the effectiveness of storytelling in primary EFL classrooms.

Advances in financial technology require people to have adequate digital financial literacy in order to be able to use financial services safely and wisely. However, there are still many community groups that face limited understanding, including the wife of a retired National Police officer in Megamendung, Bogor. This Community Service Program (PKM) is designed to increase their knowledge, awareness, and skills in managing finances through digital services. The implementation method includes socialization, counseling, interactive discussions, and practical guidance in the use of digital financial applications such as e-wallets and online banking services. Evaluation of activities was carried out through observation, question and answer sessions, and measurement of the level of understanding before and after socialization. The results showed a significant increase in participants' understanding of the concept of digital financial literacy, including benefits and risks to watch out for, such as digital fraud and irregular financial management. In addition, participants also experienced an increase in confidence in using digital financial services for daily needs. This program is expected to encourage family financial independence and improve the economic welfare of the wives of retired POLRI officers in Megamendung, Bogor, as well as become a model for community empowerment in facing the challenges of the digital era.

Artistic creativity is an essential aspect of child development, contributing to imagination, fine motor skills, and self-confidence. However, limited access to art-based activities and excessive gadget use have reduced opportunities for children to develop creativity, particularly in rural areas such as Dogang Village, Langkat Regency. This community service program aimed to enhance children’s artistic creativity through the socialization of bracelet-making using paracord as a form of simple and practical non-formal education. The study employed a descriptive qualitative approach, with data collected through observation, interviews, and documentation involving children who participated in the activity. The socialization process included the introduction of tools and materials, demonstrations of basic knotting techniques, and hands-on practice with direct assistance. The results indicated that participants were able to master several basic techniques, including simple knots, braided patterns, and double (cobra) knots, which contributed to improved creativity, precision, social interaction, and self-confidence. In addition to its educational impact, the bracelets produced demonstrated economic potential, with an affordable selling price starting from Rp.5,000 per unit. Therefore, this activity not only supports the development of children’s artistic creativity but also provides opportunities for sustainable micro-enterprise development within the local community.

This study investigates the influence of Return on Equity (ROE), the Audit Committee, and the Debt to Asset Ratio (DAR) on firm value in banking companies listed on the Indonesia Stock Exchange for the 2020–2023 period. Firm value is measured using Price to Book Value (PBV). The research is driven by a decline in firm value within the banking sector, which has the potential to affect investor confidence and investment decisions. A quantitative research design is applied, utilizing secondary data derived from published annual financial statements. The research population includes all banking firms listed on the Indonesia Stock Exchange, while the sample is determined through purposive sampling based on specific criteria. Hypothesis testing is conducted using multiple linear regression analysis. The empirical findings indicate that ROE has a significant partial effect on firm value, reflecting the importance of profitability in shaping market perceptions. In contrast, the Audit Committee and DAR do not show a significant individual impact on firm value. However, when examined simultaneously, ROE, the Audit Committee, and DAR collectively influence firm value.

The English Fun Tales program is a community service activity aimed at improving children's English literacy through the use of picture books. This activity was carried out at Rumah Belajar Jadi Mulya, Salatiga, which serves as a non-formal learning center for children from the surrounding area. The background of this program stems from the limited access of children in the area to attractive, interactive, and developmentally appropriate English learning resources. The implementation method includes: (1) providing English picture books selected according to the children's language ability and age; (2) guided shared reading activities; (3) simple discussions about story content to train comprehension; and (4) creative activities such as drawing story characters, role-playing, or story retelling. This approach is designed to combine cognitive, affective, and psychomotor aspects, so that children not only understand vocabulary and language structure but also develop imagination, self-confidence, and reading interest. The implementation results show an increase in reading interest, expansion of English vocabulary, and children's courage in expressing themselves orally. In addition, social interaction among participants becomes more positive through collaborative activities. This program is expected to serve as a model for English literacy learning based on picture books that can be replicated in other learning communities with local context adjustments.

The development of information and communication technology requires students to have digital literacy and communication skills as essential competencies for the 21st century. However, limited infrastructure and low technological literacy remain obstacles in a number of schools, including Moria High School in Sorong City. This activity aims to improve computer network technology literacy and students' speaking skills through a hands-on, practice-based training approach. The method used is qualitative with stages of observation, socialization, training, and evaluation. Computer network training includes an introduction to basic networking concepts, cabling practices, and network simulations using Cisco Packet Tracer. While speaking skills training is conducted through role-play techniques, repetition, and direct feedback. The results of the activity showed an increase in students' understanding of computer network technology, technical practical skills, and increased confidence and clarity in speaking. Evaluations showed that most participants were able to apply the material presented conceptually and practically. Thus, this activity has proven effective in improving students' computer network technology literacy and speaking skills as preparation for facing 21st-century learning and the world of work in the digital era.