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Earnings management remains a major concern in the banking industry because it may reduce the credibility and reliability of financial reporting. At the same time, Corporate Social Responsibility (CSR) has increasingly been recognized as an important governance mechanism that enhances corporate transparency, accountability, and stakeholder trust. However, previous studies have reported inconsistent findings regarding the role of firm size in the relationship between CSR and earnings management. Therefore, this study aims to examine the effect of CSR on earnings management and investigate whether firm size acts as a mediating variable in Indonesian banking companies. This research employed a quantitative explanatory approach using panel data from 22 banking companies listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in 66 observations. Data were analyzed using panel data regression with the Fixed Effect Model and mediation analysis through the Sobel test using EViews 12. The findings indicate that CSR has a significant negative effect on earnings management and a significant positive effect on firm size. Furthermore, firm size partially mediates the relationship between CSR and earnings management, indicating that CSR reduces earnings management both directly and indirectly through organizational scale. These findings provide theoretical support for stakeholder and legitimacy theories and offer practical insights for managers and regulators in strengthening CSR implementation to improve financial reporting quality and corporate transparency.

 The development of information technology encourages government agencies to implement digital systems in administrative management, including the filing of financial documents. This study aims to analyze the application of digitization of financial document archives in the General and Administration Section of the South Sumatra National Road Implementation Center, find out the benefits obtained, and identify obstacles faced in its implementation. The research uses a descriptive method with a qualitative approach. Data was obtained through direct observation during internship activities, documentation, internship logbooks, and literature studies. The results of the study show that the digitization of financial document archives is carried out through the stages of document completeness, scanning, digital storage, archive grouping, and document retrieval. The implementation of archive digitization provides benefits in the form of easier document searching, reducing the risk of losing archives, increasing work effectiveness and efficiency, saving storage space, improving data security, and supporting the digital transformation of government agencies. However, there are still several obstacles such as the large volume of documents, the need for high precision in the scanning process, file naming errors, device and system interference, the risk of digital data loss, limited human resources, and the simultaneous management of physical and digital archives. Therefore, it is necessary to improve the quality of digital archive management so that the benefits obtained can be more optimal.

This study proposes a computer vision-based system for automatically verifying the use of Personal Protective Equipment (PPE) in industrial environments. The system integrates the YOLOv8 object detection model, OpenCV for image processing, and a State Machine mechanism to manage the verification workflow. The verification process begins with employee identification through ID card scanning, followed by real-time detection of the head, safety helmet, and face mask using a camera, before generating a final PASS or FAIL decision. System evaluation was conducted using 250 testing scenarios to assess both model and system performance. The results show that the YOLOv8 model achieved an mAP@50 of 93.9%, while the overall verification system obtained 98.4% accuracy, 98.4% precision, 100% recall, and a 99.2% F1-score. The implementation of the State Machine contributed to a more stable and consistent verification process by ensuring that each inspection stage was executed in the correct sequence. These findings demonstrate that the proposed system can effectively support automated PPE compliance monitoring and has the potential to enhance occupational safety management in industrial workplaces. 

The Society 5.0 era demands increased student health literacy as an essential competency. However, previous research has tended to focus only on the health education aspect and has not comprehensively examined the integration of technology-based health education management. Therefore, this study aims to analyze the effectiveness of technology-based health education management innovations and identify key factors influencing their successful implementation. This study used a mixed methods approach with a sequential explanatory design. Quantitative data were collected through a survey of 200 students, while qualitative data were obtained through in-depth interviews with 10 teachers and the principal. Quantitative data were analyzed using descriptive and inferential statistics, while qualitative data were analyzed using a thematic approach to strengthen the interpretation of the results. The results indicate that technology-based health education management innovations have a significant impact on improving student health literacy. Furthermore, it was found that successful implementation is influenced by five main factors: school institutional support, availability of technological infrastructure, teacher training, student motivation, and parental involvement. The novelty of this research lies in the integration of managerial and technological approaches in health education, tested through a mixed methods approach. These findings confirm that successful health literacy improvement is determined not only by the use of technology, but also by organizational readiness and multi-stakeholder collaboration. The implications of this research provide theoretical contributions to the development of technology-based health education management models and practical recommendations for educational institutions facing the challenges of Society 5.0.

The professionalism of novice lecturers is essential for improving the quality of higher education, particularly in Islamic Higher Education Institutions (PTKI). This study aims to analyze the implementation of the Short Course Program for Novice Lecturer Competency Development (PKDP) and examine the contribution of its learning materials to strengthening novice lecturers' professionalism at UIN Sulthan Thaha Saifuddin Jambi in 2026. A descriptive qualitative approach was employed using observation, in-depth interviews, and documentation. The program was conducted through blended learning, consisting of face-to-face sessions on 10–11 June 2026 at Aston Hotel Jambi and online sessions from 14–21 June 2026. The findings reveal that the PKDP was implemented systematically and effectively enhanced participants' pedagogical, professional, social, and academic competencies. The program materials also strengthened participants' readiness, enthusiasm, and commitment to carrying out the Tri Dharma of Higher Education. These findings indicate that PKDP is an effective strategy for developing novice lecturer professionalism and improving the quality of human resources in Islamic higher education.

The rapid development of the digital era has significantly impacted adolescents by increasing academic stress due to academic demands, performance pressure, and technological distractions. This condition is often exacerbated by low levels of emotion regulation, which negatively affect students’ learning focus and psychological well-being. Therefore, effective interventions are needed to help students manage their emotions adaptively. This community service program aims to enhance emotional balance and reduce academic stress through a mindfulness-based intervention at MA Plus Nururrohmah. The program employed a participatory approach with stages of preparation, implementation, and evaluation. It was conducted in two main sessions: a mindfulness session delivered by Erlin Kurnia Sri Rejeki, M.Pd.I, and an interactive stress-release session facilitated by Estria Solihatun Nurjannah, M.Pd. Data were collected qualitatively through observation, documentation, and analysis of students’ responses and participation. The results show improved emotional awareness, better recognition of stress conditions, and increased student engagement. Additionally, students demonstrated more positive emotional states after the program. Thus, mindfulness implementation contributes positively to enhancing emotion regulation and reducing academic stress and has potential as a sustainable school-based mental health intervention model.

Industrial hygiene is a branch of public health research that aims to prevent illness and promote Industrial hygiene is an aspect of public health that prioritizes health protection measures for workers through the identification, evaluation, and control of various elements of the work environment that can cause health problems. The goal of implementing industrial hygiene is to prevent work-related illnesses and create a safe, healthy work environment that supports workers’ well-being. Industrial Safety and Health (IS&H) encompasses these various components, including risk identification, risk assessment, risk mitigation, and worker health monitoring, waste management, and emergency response planning. Workplace risks can include physical, chemical, biological, psychological, and ergonomic hazards. Hazard analysis is a crucial step in industrial hygiene as it helps identify and document potential health risks in the workplace. The hazard analysis process includes hazard identification, risk assessment, hazard prioritization, and risk control. The implementation of Occupational Safety and Health aims to ensure the protection of employees’ safety and health from potential hazards arising from work, while ensuring a safe and sustainable work environment. The implementation of OSH and environmental health also provides broad strategic benefits such as worker protection, cost efficiency, increased productivity, regulatory compliance, and enhanced corporate reputation.  

The development of digital technology has encouraged the use of social media as an efficient promotional tool for businesses, particularly micro, small, and medium enterprises (MSMEs). One type of content frequently used is video, as it can convey messages visually and engage audiences. However, inadequate content design can lead to low engagement rates on social media. This study aims to design social media-based video content to increase engagement at the Jilbab Ansania Semarang business. The method used in this research is Research and Development (R&D) with a Design and Development (D&D) approach, which includes the stages of needs analysis, design, development, implementation, and evaluation. Data collection techniques include observation, interviews, documentation, and literature review. The research results show that videos tailored to the target audience and social media platform can increase engagement. This is evident in the increase in likes, comments, shares, and views. Therefore, creating video content focused on social media has proven effective as a digital promotional tool to increase engagement for the Jilbab Ansania Semarang business.

The iftar gathering within the Information Management academic community of Politeknik Negeri Sriwijaya was organized as a community service-based internal engagement activity to strengthen fellowship, interpersonal communication, and social concern. The program aimed to create a reflective and collaborative space for lecturers, staff, and students to build togetherness during Ramadan while reinforcing institutional values. The method consisted of coordination, preparation, implementation, documentation, and evaluation. The activity included opening remarks, informal dialogue, iftar, and social interaction among participants. The results indicate that the program contributed to improving collegial relationships, strengthening a sense of belonging, and encouraging social awareness among the academic community. The activity also provided a model of simple but meaningful institutional engagement that can be replicated in future academic and social programs. The implication of this activity is the need to maintain regular community-based programs as part of character development and organizational culture in higher education.

The tourism industry faced hyper-competition wherevisual identity became a vital asset, particularly ondigital platforms. Mbarep Tour and Travel struggledwith disintegrated visual management, resulting in alow engagement rate of 1.34 percent and significantinconsistencies in typography (70 percent). Thisresearch aimed to design an Integrated VisualIdentity System as a strategic solution for branddifferentiation. The Research and Developmentmethod was employed using a hybrid workflow thatintegrated CorelDRAW for vector precision, Geminiartificial intelligence for mascot three-dimensionalenhancement, and Canva for operational templates.The outcome was a comprehensive identity system,including refined logos, standardized typography,and a brand mascot, all codified in a GraphicStandard Manual. Post-implementation resultsshowed 100 percent effectiveness in resolving visualinconsistencies and increased the engagement rate to1.79 percent. This system successfully transformedthe brand into a more professional and competitiveentity.

This research aimed to design an online promotion strategy on Instagram using digital illustration to strengthen Brand Awareness at Purple Bubble Studio. The study applied a descriptive qualitative method with data collected through interviews, observations, and documentation. The design process followed research and development stages, including analysis, visual design, expert validation, and implementation. The findings indicated that promotional activities were carried out consistently through scheduled posts three times a week, various content formats, and the use of chibi-style illustrations with pastel color palettes as visual identity. These strategies effectively improved audience engagement and strengthened the studio’s Brand Awareness. The study concluded that digital illustration served as an effective visual communication tool to enhance brand identity and audience recognition on social media. 

This community service article discusses the Student Creativity Program (PKM) Workshop for Informatics Management students of Politeknik Negeri Sriwijaya in 2026. The activity aimed to increase students’ capacity to design PKM ideas that are creative, logical, collaborative, and relevant to the problems of society and technology development. The method used a participatory workshop consisting of needs identification, material preparation, online implementation, discussion, idea clinic, and follow-up reflection. The workshop introduced the substance of PKM, proposal logic, theme selection, team collaboration, and the PKM-GFT scheme as a written futuristic idea that emphasizes visionary, realistic, solution-oriented, long-term, and broad-impact concepts. The results showed that students obtained a clearer understanding of PKM schemes, the characteristics of feasible ideas, and the importance of transforming simple observations into structured proposals. The activity also encouraged students to prepare ideas based on problems, novelty, benefits, and implementation logic. This workshop implies that continuous mentoring is needed to strengthen students’ proposal-writing skills, creativity, and competitiveness in PKM submission

Children with special needs, particularly those with intellectual disabilities, often experience difficulties in emotional development, communication skills, and social interaction. These conditions may make it challenging for them to express their feelings, regulate their emotions, and adapt to their surroundings. Based on observations conducted at SLBN Pembina Kupang, several children were found to be easily angered, lacking in self-confidence, and experiencing difficulties in social interaction. The implementation of this program consisted of three stages: preparation, implementation, and evaluation. The program began with coordination with the school, the preparation of coloring materials and equipment, and the selection of participants. Subsequently, the children participated in play therapy through coloring activities under the guidance of the service team and teachers. Evaluation was carried out by observing the children's participation, changes in emotional expression, and social interaction skills throughout the activities. The results showed that play therapy through coloring activities had a positive impact on the children's emotional development. The children became calmer, more confident, and better able to express their feelings. In addition, the activities helped improve their social skills, cooperation, concentration, discipline, and fine motor skills. Therefore, play therapy through coloring activities can serve as an effective, simple, and sustainable intervention to support the emotional development of children with special needs at SLBN Pembina Kupang.

This study aims to analyze the implementation of Dayak local wisdom values in the Merdeka Curriculum at public elementary schools in Pulang Pisau Regency, Central Kalimantan. Dayak local wisdom, which encompasses values such as mutual cooperation, solidarity, tolerance, environmental awareness, and respect for cultural traditions, plays a significant role in shaping students' character amid the challenges of globalization and the disruptive era. This research employs a qualitative approach using a case study method. The research participants include school principals, teachers, students, and educational stakeholders from several public elementary schools in Pulang Pisau Regency. Data are collected through observations, in-depth interviews, documentation, and literature reviews. Data analysis is conducted using an interactive model consisting of data reduction, data display, and conclusion drawing. The findings are expected to provide a comprehensive description of how Dayak local wisdom values are integrated into the planning, implementation, and evaluation of learning activities within the Merdeka Curriculum framework. Furthermore, the study seeks to identify supporting and inhibiting factors affecting the implementation of local wisdom in educational practices and to formulate strategic recommendations for strengthening character education and preserving local culture in elementary schools. The results are expected to serve as a reference for educational policy development that promotes cultural preservation and enhances the quality of learning in accordance with the socio-cultural context of local communities.

In this study, it is planned to analyze teachers' and students' perceptions regarding the implementation of the Merdeka Curriculum at IRE classes in MTs Tanada. In terms of method used, this study is a qualitative study carried out with field studies in which methods of observation, interviews, and documentation are included. According to the findings obtained from the study, the Merdeka Curriculum has brought about changes in the process of PAI teaching in terms of active participation of students, using digital media in learning processes, discussion activities through the P5 process. While teachers see the Merdeka Curriculum as flexible and supportive of creative learning, students see the lessons taught within the scope of this curriculum as diverse and attractive. Although the implementation of the Merdeka Curriculum shows some positive aspects, it has also faced a number of challenges related to different understandings between teachers, regulations, difficulty in assessing attitudes, and the heavy workload of students. This study concluded that the implementation of the Merdeka Curriculum in Islamic Education in MTs Tanada was quite successful despite the need for improvements in teaching skills.

This study examines the financial performance of PT Unilever Indonesia Tbk during the 2023–2025 period by evaluating key financial indicators, namely the Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Return on Equity (ROE). The study aims to assess the company's financial condition and analyze the impact of its business transformation strategy on financial performance. A descriptive quantitative approach was employed using secondary data obtained from the company's published annual financial reports. Data analysis focused on comparing financial ratio trends over the three-year period to evaluate liquidity, solvency, and profitability performance. The findings indicate that the company's financial performance experienced fluctuations during the business transformation process. Liquidity and solvency gradually improved toward the end of the observation period, reflecting stronger short-term financial capability and a healthier capital structure. Profitability also demonstrated increased efficiency in utilizing company assets, although changes in equity returns indicated adjustments in capital management during the transformation process. Overall, the implementation of the company's transformation strategy contributed positively to strengthening financial performance and improving resilience in responding to changing business conditions and market competition. This study provides useful insights for management, investors, and other stakeholders in evaluating the effectiveness of corporate transformation strategies through financial ratio analysis and highlights the importance of maintaining financial stability to support sustainable business growth.

This community-based project aimed to analyze the cash management system of the micro, small, and medium enterprise (MSME) Bakpia Juwara Satoe and develop recommendations to improve the company's financial performance. Cash management is a crucial but often overlooked aspect of MSME financial management, which can lead to cash flow problems, inaccurate record keeping, and poor management decisions. The methodology used included qualitative data collection through direct observation, in-depth interviews, and financial statement analysis. The project findings revealed that Bakpia Juwara Satoe lacked a functioning cash management system. There was no separation between cash receipts and disbursements, no standardized system for handling cash, and transaction recording remained manual and inconsistent. As part of the project, standard operating procedures (SOP) for cash management were developed, financial accounting training was conducted, and support was provided in creating simple cash flow statements. Following the implementation of these measures, record accuracy increased by 78%, and cash losses were reduced. It was determined that the implementation of efficient cash management contributed significantly to the improvement of Bakpia Juwara Satoe's financial performance.

The Free Health Check-up (CKG) is a government program designed to strengthen promotive and preventive health efforts through the early detection of risk factors, pre-disease conditions, and diseases across the community according to the life-cycle approach. As a relatively new initiative, the implementation of the CKG program in primary healthcare settings still requires further evaluation to assess implementation readiness, digital support systems, and community participation. This literature review aimed to examine the implementation of the Free Health Check-up Program in primary healthcare services. Relevant literature was retrieved from the Google Scholar database using the keyword "implementation of the free health check-up program" and was limited to open-access, full-text articles published between 2025 and 2026. The search identified eight eligible articles, which were extracted and analyzed in this review. The synthesis revealed three major themes in the implementation of the CKG program: (1) primary healthcare service readiness, (2) digitalization and reporting systems, and (3) community participation and communication strategies. Primary healthcare readiness includes the availability of human resources, infrastructure, medical equipment, consumable medical supplies, funding, service workflows, and cross-sectoral coordination. Digitalization through the SATUSEHATplatform and integrated reporting systems has the potential to improve service efficiency; however, challenges remain regarding digital literacy, internet connectivity, and the technical capacity of healthcare personnel. Community participation is influenced by knowledge, attitudes, the roles of community health volunteers, teachers, healthcare workers, and communication strategies tailored to the characteristics of the target population. The successful implementation of the CKG program requires strengthening primary healthcare systems, optimizing digital health platforms, and adopting community-based communication strategies to ensure the program is more effective, inclusive, and sustainable.

Internship programs represent one of the implementations of the Kampus Berdampak policy aimed at enhancing students’ competencies, work experience, and readiness to enter the professional workforce. The success of such programs is highly dependent on effective governance through the application of the management functions of Planning, Organizing, Actuating, and Controlling (POAC). This study aims to analyze the implementation of POAC functions in the governance of student internship programs conducted outside Universitas Bina Darma. The research was carried out at the Kampus Berdampak Service Center of Universitas Bina Darma using a quantitative descriptive approach. Data were collected through questionnaires, observations, and documentation involving 23 students participating in off-campus internship programs. Data analysis was conducted using descriptive statistics based on the mean scores of each research indicator. The findings indicate that the implementation of POAC management functions in internship governance was categorized as very good, with an overall mean score of 4.29. The planning variable achieved the highest mean score (4.39), followed by organizing (4.30), actuating (4.27), and controlling (4.21). These results demonstrate that the internship program has been managed systematically and effectively. Nevertheless, monitoring and follow-up mechanisms require further improvement to support a more optimal and sustainable implementation of the program.

Changes in labor regulations through the Job Creation Law have brought significant changes to the employment system in Indonesia, particularly in terms of labor flexibility. This study aims to analyze labor flexibility after the implementation of the Job Creation Law from the perspective of Human Resource Management (HRM). The research method used is a qualitative approach through a literature study with thematic analysis of 16 scientific journals, books, and regulations related to labor flexibility and strategic Human Resource Management (HRM) practices. The results show that labor flexibility has positive impacts on companies in improving operational efficiency, productivity, and adaptability to market changes. However, on the other hand, such flexibility also creates several challenges, including job uncertainty, decreased job security, and reduced protection for contract and outsourced workers. From the HRM perspective, companies are required to create a balance between business interests and labor protection in order to maintain harmonious industrial relations. This study is expected to provide a more comprehensive understanding of labor flexibility as part of human resource management strategies in the post-labor deregulation era in Indonesia.