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This study analyzes the Public Relations communication strategy of PT Kereta Api Indonesia (Persero) Daerah Operasi 8 Surabaya in socializing the Access by KAI digital application to the Surabaya community. Using a descriptive qualitative approach, data were collected through in-depth interviews with PR staff and Railfans Surabaya community members, participatory observation of socialization activities, and documentation of digital publications. Data analysis followed the interactive model of Miles, Huberman, and Saldana (2014). The findings reveal that PR communication strategies are implemented through a synergy of push communication, pull communication, and pass communication, supported by Two-Way Symmetrical Communication principles developed by Grunig and Hunt (1984). Push communication disseminates official information via social media platforms; pull communication attracts audiences through visually compelling and educational content; while pass communication emphasizes two-way engagement that builds public trust and loyalty. The study demonstrates that public engagement, interactive dialogue, and message adaptation to local audience characteristics positively contribute to increasing public understanding and acceptance of the Access by KAI application. The integration of these three strategies creates a holistic communication ecosystem that effectively bridges the gap between digital innovation and user behavior. Future research is recommended to examine similar strategies in other operational regions or employ quantitative approaches to measure adoption levels.

Digital transformation in the tax sector is a strategy of the Direktorat Jendral Pajak (DJP) to improve the quality of service and taxpayer compliance. One form of this transformation is the implementation of the Coretax system as an integrated tax administration system that replaces the DJP Online system. This system change poses adaptation challenges for taxpayers, particularly in reporting Annual Tax Returns, which has the potential to affect the accuracy of tax payments. This study aims to analyze the optimization of the transition of Annual Tax Return reporting through the Coretax system on the accuracy of individual taxpayer payments at the North Sidoarjo Tax Office (KPP Pratama). The research method used is descriptive qualitative with data collection techniques such as observation of the Annual Tax Return reporting assistance process, documentation, and interviews with three taxpayers. The results show that the Coretax system is able to improve the accuracy of tax filing through data integration and automatic validation, thereby encouraging the accuracy of the amount and timeliness of tax payments. However, technical system constraints and limitations in taxpayer digital literacy were still encountered during the transition period. Assistance from tax officers and tax volunteers proved to be instrumental in helping taxpayers adapt to the Coretax system. This study concludes that optimizing the transition of the Coretax system requires a combination of system improvements and strengthening taxpayer education to achieve sustainable accuracy of tax payments.

Project-Based Learning (PjBL) is a relevant instructional approach in vocational education because it emphasizes authentic learning experiences and competency development aligned with industry needs. However, its implementation is often limited to pedagogical practices and has not been systematically integrated with educational management functions. This study aims to analyze the optimization of PjBL in improving vocational students’ competencies through an educational management perspective. The research employed a qualitative literature review approach by examining national and international journal articles, academic books, and educational policy documents related to project-based learning, vocational education, and educational management. Data were analyzed using thematic analysis through categorization, interpretation, and conceptual synthesis. The findings reveal that the successful implementation of PjBL is influenced by competency-based planning, effective organization of learning resources, authentic project implementation, and continuous evaluation through authentic assessment. Institutional readiness, teacher competence, digital technology, and industrial partnerships also contribute significantly to the sustainability of PjBL implementation in vocational education.

The routine prayer recitation activity with teenagers in Jatikalang Village, Krian, Sidoarjo, essentially arose from the need for moral development among teenagers amidst today's increasingly complex and externally influenced lives. Through this activity, it is hoped that teenagers can become closer to religious values ​​without feeling patronized, as the activities are simple and relevant to their daily lives. Furthermore, a sense of community among teenagers is fostered, becoming more than just a form of worship but also a positive gathering space. The implementation itself uses an Asset-Based Community Development (ABCD) approach, emphasizing existing community potential, such as the role of administrators, youth involvement, and available village facilities. The activity is relatively simple, starting with an opening and reciting prayers, rowi Diba' (the prayer of the Prophet), mahalul qiyam (the prayer of the Prophet), and closing with a short sermon (kultum) usually containing light but impactful messages. These activities are beginning to show changes: teenagers are becoming more active, a sense of togetherness is growing, and good habits such as discipline, mutual respect, and responsibility are gradually emerging. Furthermore, this activity serves as an alternative to prevent teenagers from getting caught up in less beneficial activities. There are still challenges, particularly with fluctuating attendance and the strong influence of the external environment. However, if maintained and developed consistently, this activity has great potential to become a platform for social and spiritual development for youth. Overall, this sholawat routine is quite effective in developing religious character and strengthening social ties within the community.

This study aims to analyze the implementation of cross-sector education based on community participation as an effort to achieve the Sustainable Development Goals (SDGs) in Watangsono Village, Wonogiri. This research employed a descriptive qualitative approach by collecting data through participatory observation, documentation, and Focus Group Discussions (FGD) involving key stakeholders in the village. The results show that the implementation of cross-sector educational programs covering education, health, economy, and environment has a significant impact on improving community knowledge, skills, and awareness. Community participation was reflected through active involvement in various practical activities, such as anti-bullying education, digital literacy training, stunting prevention through local food processing, herbal plant utilization, natural pesticide production, family health massage practices, and strengthening local economic capacity. The participatory and applicative approach encourages two-way knowledge transfer and strengthens community capacity in managing local resources sustainably. Despite challenges such as limited resources and time constraints, the program demonstrates positive contributions to supporting SDGs achievement at the village level. Therefore, cross-sector education based on community participation can serve as an effective strategy in empowering rural communities and fostering sustainable development.

Penelitian ini dilatarbelakangi oleh tingginya biaya penyimpanan dan meningkatnya stok mati pada Delyana Hijab, yang menunjukkan belum optimalnya pengelolaan persediaan bahan baku. Ketidaksesuaian antara jumlah bahan baku dan kebutuhan produksi menyebabkan pemborosan biaya serta menurunkan efisiensi operasional. Penelitian ini bertujuan untuk menentukan kebutuhan material yang optimal melalui pendekatan forecasting dan Material Requirement Planning (MRP). Metode yang digunakan adalah deskriptif kuantitatif dengan teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi. Tahapan analisis meliputi peramalan permintaan, penyusunan Master Production Schedule (MPS), Bill of Materials (BOM), perhitungan kebutuhan bersih (MRP), serta penentuan ukuran pemesanan melalui metode lot sizing. Hasil penelitian menunjukkan bahwa metode regresi linier menghasilkan tingkat kesalahan peramalan terendah sehingga mampu memproyeksikan kebutuhan produksi dengan lebih akurat. Penerapan MRP menghasilkan perencanaan kebutuhan bahan baku yang lebih terarah dan sesuai dengan jadwal produksi. Pada tahap lot sizing, metode Lot For Lot (LFL) menjadi yang paling efisien dengan total biaya persediaan sebesar Rp108.669.000. Dalam penerapannya, jumlah pemesanan bahan baku mengikuti kebutuhan bersih tiap periode, misalnya kebutuhan kain katun berkisar 5-7 roll per minggu dan dipesan dalam jumlah yang sama tanpa kelebihan stok. Pola ini mampu menekan penumpukan persediaan dan mengurangi risiko stok mati karena bahan baku langsung digunakan sesuai kebutuhan. Dengan demikian, tujuan penelitian untuk menentukan kebutuhan material yang optimal telah terjawab melalui penerapan metode Lot For Lot yang mampu menghasilkan kuantitas pemesanan yang tepat dan efisien.

Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas sistem e-Filing terhadap kepatuhan Wajib Pajak Orang Pribadi dalam pelaporan Surat Pemberitahuan (SPT) Tahunan di Kabupaten Lampung Selatan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 100 responden yang dipilih melalui teknik purposive sampling. Instrumen penelitian diuji validitas dan reliabilitasnya dengan Pearson Product Moment dan Cronbach’s Alpha. Analisis data dilakukan menggunakan regresi linier sederhana. Hasil penelitian menunjukkan bahwa efektivitas e-Filing berpengaruh positif dan signifikan terhadap kepatuhan pelaporan pajak, dengan nilai koefisien regresi sebesar 0,624 dan R² sebesar 0,488. Artinya, sebesar 48,8% variasi kepatuhan dapat dijelaskan oleh efektivitas e-Filing. Penelitian ini terbatas pada satu wilayah dan satu variabel bebas, sehingga penelitian lanjutan disarankan untuk mencakup area yang lebih luas dan variabel yang lebih beragam. Temuan ini menegaskan bahwa transformasi digital dalam administrasi perpajakan harus mempertimbangkan faktor psikologis pengguna, seperti persepsi kemudahan dan manfaat sistem. Penelitian ini memberikan kontribusi bagi pengembangan literatur perpajakan digital dan dapat menjadi masukan strategis bagi otoritas pajak dalam meningkatkan kepatuhan melalui optimalisasi layanan digital.

The presence of BUMDes is an important factor in improving the economy and community independence, such as through the village savings and loan program. However, the lack of socialization and inaccurate targeting of program recipients are problems that have implications for BUMDes capital turnover. This study aims to explain the optimization of the savings and loan program in BUMDes in realizing the economic independence of the community of Kalimanah Kulon Village, Kalimanah District, Purbalingga Regency. This study uses a qualitative case-study approach. Data were obtained through interviews, observations, and document analysis. The results show that the BUMDes savings and loan program is able to increase village income and community welfare, although it is still not optimal. In its implementation, there are several obstacles that have the potential to hinder the implementation of this program, including the issue of inadequate human resources, minimal business planning and innovation, and low community participation in loan repayment and BUMDes business management. Therefore, adequate planning by the village government to increase the capacity of managers and community participation, as well as strengthening institutions and collaboration with relevant stakeholders in BUMDes business management are important prerequisites for optimal program achievement. In addition, intensive and ongoing outreach to all levels of society regarding BUMDes programs is needed to ensure BUMDes can more optimally fulfill their role in improving village welfare and independence.

The purpose of this community service program is to enhance the capacity and independence of Micro, Small, and Medium Enterprises (MSMEs) by providing improved training in business management. The program covers the use of digital technology in the agricultural sector, the implementation of occupational safety and health practices, intellectual property protection, and simple financial record-keeping practices. In Pugeran Village, the activities were carried out using a collaborative approach involving the village government, MSME actors, and university students participating in the Community Service Program (Kuliah Kerja Nyata). A qualitative descriptive approach was employed through observation, interviews, and focus group discussions, complemented by direct mentoring and counseling sessions. The results indicate that MSME actors have begun to understand the importance of maintaining simple financial records, utilizing digital technology to market their products, and becoming more aware of workplace safety as well as legal protection for their businesses. The program also encouraged MSME actors to shift their perspectives and manage their enterprises in a more professional manner. However, the speed of implementation varied depending on differences in age, educational background, and established business habits. Overall, this community service activity contributed to strengthening the capacity of MSMEs and supporting sustainable economic growth in the village

This study aims to describe the level of service optimization in Financial Institution Pension Funds (DPLK) through the management of periodic pension benefit payments, additional benefits, and voluntary contributions using a descriptive-analytical approach. The data were derived from reports of 24 DPLK administrators collected in April 2026. The findings indicate that service optimization is largely determined by the effectiveness of managing periodic pension payments, other pension benefits, and contributions beyond the core program. This issue becomes crucial when viewed from DPLK performance trends over the past five years (2021–2025), where collected funds—comprising contributions and investment returns—were consistently lower than pension benefit payments, with an average ratio of 63%. This imbalance highlights sustainability concerns. The study identifies significant untapped potential, including Rp5.79 trillion annually (36% of total pension benefits) in periodic payments not yet optimized, Rp2.4 trillion for other benefit programs over 10 years, Rp1 trillion for religious-related funds, and Rp1.2 trillion in voluntary contributions from existing participants. To address these gaps, DPLK institutions need to strengthen regular and personalized communication beyond transactional interactions, ensuring participants are more engaged. Integrated services that emphasize transparent benefits, ease of contribution, continuous financial education, and digital accessibility are essential. Ultimately, optimizing DPLK services requires not only system and product improvements but also attention to participant behavior and service quality to enhance retirement well-being.

This study aims to analyze the optimization of regional expenditure in the education sector of Surabaya City for the 2025 fiscal year in supporting regional development. The research uses a descriptive qualitative approach through observation, interviews, and documentation studies conducted at the Surabaya City Education Office. Data were obtained from relevant stakeholders involved in education budget management and supported by official documents related to policies and the implementation of education programs. The results show that the management of education expenditure has been aligned with the Regional Medium-Term Development Plan (RPJMD) and applies the money follow program principle, which prioritizes programs based on community needs and development priorities. Programs such as Regional School Operational Assistance (BOPDA), educational assistance for students, school infrastructure development, and community-based learning innovations have contributed to expanding access to education, improving the equity of educational services, and reducing dropout rates. In addition, the use of monitoring systems, periodic evaluation, and the involvement of multiple stakeholders in supervision has strengthened transparency and accountability in budget management. However, several challenges remain, including limited implementation time, procurement constraints, and economic conditions such as inflation. Overall, education expenditure in Surabaya has been managed relatively well in terms of effectiveness, efficiency, and accountability while still requiring continuous improvement

Digital transformation in hospitals through the Digital Hospital concept (HIMSS EMRAM) aims to improve efficiency and reduce the potential for human error. RS Panti Abdi Dharma Cirebon has initiated the implementation of digital systems since 2015; however, several technical obstacles remain in its execution. Nurses, as the primary care providers, frequently face challenges in using electronic nursing documentation, which can negatively impact the quality of service and the continuity of patient care. This community service activity aims to enhance nurses' proficiency in using digital nursing documentation systems to support the improvement of healthcare quality and patient safety. The activity is conducted through three main steps: 1) Situational analysis and identification of technical constraints via questionnaires; 2) Technical training and coaching regarding the standardized structure of electronic nursing care documentation; 3) Evaluation of results by comparing the results/values of digital document completeness observations. Through this activity, a significant increase in nurses' knowledge and skills in operating the hospital information system is expected. It is also anticipated that there will be an improvement in the completeness of nursing care documentation, thereby minimizing medical risks and strengthening RS Panti Abdi Dharma's position towards national accreditation standards.

Industri manufaktur pangan di Indonesia menghadapi tantangan signifikan dalam pengendalian biaya akibat ketidakefisienan operasional dan manajemen waktu yang kurang optimal. Penelitian ini bertujuan menganalisis pengaruh efisiensi operasional dan manajemen waktu proyek terhadap pengendalian biaya pada PT. Macro Prima Pangan Utama. Metode penelitian menggunakan pendekatan mixed methods dengan desain explanatory sequential, mengintegrasikan analisis kuantitatif (regresi linear berganda, n=50) dan kualitatif (wawancara mendalam, n=15). Hasil penelitian menunjukkan bahwa efisiensi operasional berpengaruh positif dan signifikan terhadap pengendalian biaya (β = 0,478; p < 0,01), demikian pula manajemen waktu proyek (β = 0,362; p < 0,01). Secara simultan, kedua variabel berpengaruh signifikan dengan nilai Adjusted R² sebesar 0,602, mengindikasikan bahwa 60,2% variasi pengendalian biaya dapat dijelaskan oleh model. Temuan kualitatif mengkonfirmasi bahwa praktik preventive maintenance, standarisasi proses, dan monitoring jadwal produksi merupakan faktor kunci keberhasilan pengendalian biaya. Penelitian ini berkontribusi pada pengembangan literatur manajemen operasi di negara berkembang dan memberikan rekomendasi praktis bagi industri pangan untuk meningkatkan daya saing melalui efisiensi operasional dan manajemen waktu yang efektif.

Zakat is a key instrument in the Islamic economic system, functioning as a mechanism for income redistribution and poverty alleviation. However, zakat management at the level of mosque-based Zakat Collection Units (Unit Pengumpul Zakat/UPZ) still faces significant challenges, particularly in terms of managerial capacity, administrative systems, and institutional governance. This community service project aims to optimize the collection and distribution of zakat through capacity building of the UPZ management at Al-Hidayah Mosque, Mandailing Natal. The study employed a participatory approach consisting of observation, joint planning, socialization, training, mentoring, and evaluation stages. Data were collected using observation, interviews, and structured questionnaires administered through pre-test and post-test to measure participants’ knowledge improvement. Data analysis was conducted using a descriptive comparative method to assess changes before and after the intervention. The results indicate a significant improvement in the managerial capacity of UPZ administrators, as reflected by an increase in the average score from 55% in the pre-test to 80% in the post-test. In addition, improvements were observed in zakat management practices, including the establishment of simple financial recording systems, the development of a structured database of donors (muzakki) and beneficiaries (mustahik), and enhanced transparency and accountability. Qualitatively, the program also fostered behavioral change among administrators, the emergence of local leadership, and increased public trust in the UPZ. This study concludes that participatory-based socialization, training, and mentoring are effective in strengthening institutional capacity and optimizing zakat management at the grassroots level. The findings highlight the importance of governance and capacity building in enhancing the effectiveness of community-based zakat institutions.

Zakat is a key instrument in the Islamic economic system, functioning as a mechanism for income redistribution and poverty alleviation. However, zakat management at the level of mosque-based Zakat Collection Units (Unit Pengumpul Zakat/UPZ) still faces significant challenges, particularly in terms of managerial capacity, administrative systems, and institutional governance. This community service project aims to optimize the collection and distribution of zakat through capacity building of the UPZ management at Al-Hidayah Mosque, Mandailing Natal. The study employed a participatory approach consisting of observation, joint planning, socialization, training, mentoring, and evaluation stages. Data were collected using observation, interviews, and structured questionnaires administered through pre-test and post-test to measure participants’ knowledge improvement. Data analysis was conducted using a descriptive comparative method to assess changes before and after the intervention. The results indicate a significant improvement in the managerial capacity of UPZ administrators, as reflected by an increase in the average score from 55% in the pre-test to 80% in the post-test. In addition, improvements were observed in zakat management practices, including the establishment of simple financial recording systems, the development of a structured database of donors (muzakki) and beneficiaries (mustahik), and enhanced transparency and accountability. Qualitatively, the program also fostered behavioral change among administrators, the emergence of local leadership, and increased public trust in the UPZ. This study concludes that participatory-based socialization, training, and mentoring are effective in strengthening institutional capacity and optimizing zakat management at the grassroots level. The findings highlight the importance of governance and capacity building in enhancing the effectiveness of community-based zakat institutions.

This study aims to develop a web-based Electronic Medical Record (EMR) application to improve the efficiency and accuracy of patient data recording at Elopada Community Health Center. The research adopts a system development approach using the waterfall model, including requirements analysis, system design, implementation, and testing. Data were collected through observation, interviews, and documentation. The developed system was evaluated using Black Box Testing to verify the conformity between input and output without considering internal program structures. The results indicate that the EMR system enhances data processing speed, improves recording accuracy, and facilitates access to patient information. These findings are consistent with prior studies showing that EMR implementation improves the quality and efficiency of clinical documentation . Therefore, the proposed system is considered feasible to support the advancement of digital healthcare services.

The Impact-Oriented Community Service Program (KKN Berdampak) conducted by students of Universitas Mayjend Sungkono in Kebontunggul Village, Gondang District, Mojokerto Regency focused on optimizing branding and digital marketing for the Lembah Mbencirang tourist destination. Lembah Mbencirang is a village-based tourism destination with significant natural and educational potential; however, this potential has not been widely recognized due to limitations in branding and digital marketing. This community service program aimed to sustainably increase tourist visits through SWOT analysis, visual identity rebranding, and digital marketing campaigns utilizing social media, search engine optimization (SEO), and visual content. The activities were carried out participatively in collaboration with the local Village-Owned Enterprise (BUMDes) and Tourism Awareness Group (Pokdarwis) using observation, mentoring, and promotional content development methods. The results indicate that the optimization of branding and digital marketing at Lembah Mbencirang Tourism produced initial outcomes in the form of digital media readiness and increased understanding among tourism managers. Although the impact on visitor numbers has not yet been measured significantly, a digital marketing foundation has been established as an initial step toward the development of village tourism.

This study aims to improve student learning outcomes in Natural and Social Sciences (IPAS), specifically on the topic of changes in the state of matter, by implementing the Project Based Learning (PjBL) model in Grade IV of SD GP Berea Tondano. The research followed a cyclical procedure consisting of planning, implementation, observation, and reflection. This study employed a classroom action research design and was conducted during the odd semester of the 2025/2026 academic year. Data were collected through observation, testing, and documentation techniques, with 15 fourth-grade students serving as the research subjects. The findings revealed significant improvements across teacher activity, student activity, and learning completeness. Teacher performance in managing instruction improved notably, with an average observation score of 73 (good) in Cycle I, rising to 93 (excellent) in Cycle II. Student engagement in the learning process likewise increased, from an average of 68.26 (good) in Cycle I to 86.53 (excellent) in Cycle II. Student learning completeness also showed marked progress, with the average score reaching 46.77 (satisfactory) in Cycle I and advancing to 100 (excellent) in Cycle II. These results demonstrate that the implementation of the Project Based Learning (PjBL) model is effective in enhancing both student creativity and learning outcomes on the topic of changes in the state of matter.

The community service activity entitled “Optimization of MSME Financial Management Based on Sharia Economic Principles” aims to enhance financial literacy and management capacity of micro, small, and medium enterprises (MSMEs) in Bekasi Regency in a sustainable manner. This program is designed to address the practical needs of business actors in managing their finances in an orderly, transparent manner and in accordance with Sharia values. Through a participatory training approach and action-based mentoring, a total of eight MSME participants took part in a series of activities, including basic financial recording training, simulations of Sharia-based financial statement preparation, as well as an introduction to various halal financing alternatives and the utilization of Sharia fintech. The results of the activity indicate a significant increase in participants’ understanding of Sharia financial concepts, rising from 45% to 85%, along with improved skills in preparing financial statements in accordance with Sharia principles. In addition, this program also generated positive social changes, marked by the establishment of the “Bekasi Berdaya Sharia MSME Group” as a platform for collective learning, business collaboration, and network strengthening. These findings demonstrate that the application of Sharia financial principles in community empowerment programs can strengthen economic resilience while fostering ethical, transparent, and value-driven business practices.

Community service is one of the implementations of the Tri Dharma of Higher Education which aims to provide real contributions to society through the application of science and technology. This activity aims to improve the understanding of small and medium enterprise (SME) actors regarding the preparation of Investment Activity Reports (LKPM) at the Investment and One-Stop Integrated Service Office (DPMPTSP) of Serang City. The problem found in the field indicates that many business actors still do not fully understand the procedures for preparing and submitting investment activity reports. The method used in this activity is a descriptive method with a mentoring approach carried out through observation, socialization, and direct assistance to business actors. The results show an increase in the understanding of business actors regarding the importance of investment activity reports and their ability to prepare reports more systematically. This activity is expected to increase business actors' awareness of their reporting obligations and support the creation of more orderly and transparent investment management.