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Financial performance is an important indicator for assessing the sustainability and growth prospects of a company, where a sustained negative net profit may indicate financial and operational problems (Aminah, 2015). The purpose of this study is to analyze the financial performance of PT GoTo Gojek Tokopedia Tbk for the period 2019-2023 based on NPM, ROA, and ROE. The research method used in this study is a qualitative method with a descriptive analysis approach. The data was sourced from the official website of PT GoTo Gojek Tokopedia Tbk for the period 2019-2023. The results show that all profitability ratios, namely Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE), are in an unfavorable condition and far below the standards set by Bank Indonesia (2004), namely NPM 3%–9.5%, ROA 0.5%–1.25%, and ROE 5%–12.5%. NPM was consistently negative from -276.74% (2019) to -373.12% (2023), indicating that the company has not been able to generate net income from its revenue due to high operating expenses. ROA was also negative throughout the period, ranging from -112.57% (2019) to -167.33% (2023), indicating that assets have not been utilized efficiently. Similarly, ROE recorded negative values from -162.02% (2019) to -253.41% (2023), reflecting that shareholders' capital has not been optimally managed and has not provided returns, so that overall financial performance requires a more effective financial management strategy.

This study aims to describe the concept of Immersive Commerce based on Augmented Reality (AR) in increasing consumer confidence in E-Commerce transactions and to design a conceptual prototype design framework for an AR E-Commerce system with a clear technical flow. The research method uses a literature study through a comprehensive review of AR-based E-Commerce implementations and needs analysis from the perspective of consumer problems and business opportunities. The main problem identified is consumer hesitation in purchasing products online due to limited visualization that relies solely on product photos, causing fears about differences in shape, size, and quality of goods. The research results produced a conceptual framework that includes an integrated system architecture with a frontend layer (AR visualization engine), backend layer (product database and 3D asset management), and integration layer, as well as a systematic user flow design from the discovery to the decision phase. Based on simulations using literature data, the designed framework has the potential to increase customer engagement by up to 169%, conversion rates by up to 11 times, and reduce product return rates by up to 50%. The benefits of this research include digital dimensions through E-Commerce technology innovation, social dimensions by increasing consumer trust and reducing product fraud, and environmental dimensions through the potential reduction of product returns. This conceptual prototype provides a foundation for digital innovation, social trust building, and environmental sustainability through reduced product returns.

Micro, Small, and Medium Enterprises (MSMEs) and Village-Owned Enterprises (BUMNeg) in Makariki possess regional economic potential. However, business managers face cash flow recording obstacles. They have not implemented standard bookkeeping. This community service aims to provide training and mentoring in financial document preparation using the Financial Accounting Standards for Micro, Small, and Medium Entities framework. The implementation method consists of preparation, execution, and evaluation stages. The execution stage includes initial testing, material presentation, interactive discussion, and final testing. Evaluation results indicate this program resolves participants' financial literacy problems. Participants' understanding regarding bookkeeping accounts and calculating profit and loss increased. Participants can compile drafts of income statements, financial positions, and supporting notes independently. In conclusion, intensive mentoring changes participants' mindsets from conventional management to a more structured one. Systematic bookkeeping helps participants separate personal and business assets. These records also serve as administrative requirements to access additional capital from banks or government assistance programs. This program supports the transparency and accountability of village fund management through BUMNeg.

This community service activity aims to strengthen government governance and adaptive digital human resource (HR) capacity of civil servants (ASN) in sub-districts of South Pontianak District, Pontianak City. The main problems identified through preliminary surveys were the low awareness and willingness of apparatuses to adapt to digital technology, as well as the absence of standardized operating procedures (SOPs) in internal administrative governance. Methods employed included reflective discussion, interactive lectures and discussions, and SOP drafting assistance. Evaluation was conducted using the CIPP model (Context, Input, Process, Product) along with pre-test and post-test instruments comprising 20 questions. The activity involved 18 apparatuses representing five sub-districts (Banua Melayu Darat, Banua Melayu Laut, Akcaya, Kota Baru, and Parit Tokaya) and one district representative. Results showed an increase in participants' average score from 75.00 (pre-test) to 86.47 (post-test), representing a 16% improvement. Additionally, the activity produced five internal administrative SOP documents and a Follow-Up Action Plan (RKTL) from each sub-district as a commitment to digital transformation implementation. In conclusion, education-based intervention and technical assistance proved effective in improving sub-district apparatus competency in supporting digital bureaucratic reform.

This community service activity aims to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) through the digitalization of financial recording in UMKM Pasadana. The main problems faced by the partners include low accounting literacy, unstructured and simple financial recording practices, and the limited utilization of digital technology in financial management. The implementation method adopts a participatory approach consisting of several stages, namely socialization, training, mentoring, and evaluation. The training focuses on understanding the basic concepts of SAK EMKM and the practical use of simple and applicable digital financial recording applications. Mentoring is conducted directly to ensure that MSME actors are able to implement financial recording independently and sustainably. The results of the activity indicate an improvement in the knowledge and skills of MSME actors in conducting systematic financial recording in accordance with SAK EMKM principles. In addition, MSME actors begin to adopt digital technology in recording transactions, which improves efficiency, accuracy, and transparency of financial statements. This activity also encourages a shift in mindset, where financial recording is no longer viewed as merely administrative, but as a basis for business decision-making. Thus, this community service activity provides a practical contribution to improving the quality of MSME financial management through the integration of accounting literacy and sustainable digital technology utilization.

Difficulties in learning to read the Qur’an among adults do not always stem from the quality of teaching materials or instructors, but are often caused by the use of learning methods that are not appropriate to adult learners’ characteristics. Adults possess distinct psychological, physiological, and experiential backgrounds that require learning approaches different from those used for children. Monotonous and rigid instructional methods may hinder motivation and limit learning outcomes, particularly in Qur’anic literacy education. This condition is further compounded by physical limitations commonly experienced by adults and the elderly, such as dental and oral health problems, as well as strong regional language accents that affect pronunciation accuracy. In response to these challenges, the Tsaqifa method was developed as an alternative and practical approach specifically designed for adult beginners who have little or no prior ability to read the Qur’an. This method emphasizes simplicity, flexibility, and learner-centered instruction, enabling participants to gradually improve their Qur’anic reading skills in a supportive and non-intimidating learning environment. Through its application, adult learners are encouraged to regain confidence and motivation in studying the Qur’an, thereby contributing to efforts to reduce Qur’anic illiteracy among adult and elderly communities, particularly in rural areas.

The increasing use of facial cosmetics among adolescents and young adults is not always accompanied by adequate cosmetic literacy, potentially leading to skin health problems. Many consumers choose products based on trends without understanding their skin type, ingredients, and safety aspects, which can lead to skin barrier damage, irritation, and long-term dermatological disorders. This study aims to analyze the influence of cosmetic choices on facial skin health through a literature review. The method used was a qualitative literature study with a purposive sampling technique of scientific articles published between 2015 and 2025 that were relevant to the behavior of adolescents and young adults and the impact of cosmetic ingredients on the skin. Data were analyzed using content analysis to identify the relationship between knowledge, attitudes, and cosmetic choices. The results show that cosmetic knowledge tends to be high, but is not always followed by appropriate selection behavior, with varying correlation strengths. These findings confirm that cosmetic literacy contributes to the tendency to choose more appropriate products, but is not the sole determining factor. Therefore, education is needed that emphasizes cognitive aspects while fostering critical attitudes in choosing cosmetics safely and responsibly.

Local fashion businesses require accurate production cost calculations to ensure appropriate and sustainable pricing decisions. Problems often faced by small businesses is determining selling prices without comprehensive calculation of the cost of production. This study aims to analyze the calculation of the cost of production as the basis for determining the selling price at Voraya Wear, a student-based local fashion business developed through the Student Creativity Program (PKM). The research used a descriptive quantitative approach with direct practice methods. Data were collected through observation, documentation, and financial records, then analyzed using the full costing method to calculate the cost of production and the cost-plus pricing method to determine the selling price. The results show that the total production cost was Rp1,831,064 for 24 units, resulting in a unit cost of Rp65,757 for shirts and Rp86,832 for pants. By applying a profit margin of 30–40%, the business generated total revenue of Rp2,520,000 and a net profit of Rp688,936. These findings indicate that accurate cost calculation supports rational pricing decisions and ensures business profitability and sustainability.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia's economy with a contribution of more than 60 percent to the Gross Domestic Product and the absorption of 97 percent of the national workforce, but their participation in international trade is still low with only 14 percent involved in export activities. This research aims to analyze the challenges and opportunities faced by MSMEs in accessing the global market and identify adaptation strategies developed by entrepreneurs. A qualitative method with a phenomenological approach was applied through in-depth interviews with 18 export-oriented MSME owners and managers in East Java who were selected by purposive sampling. Thematic analysis using ATLAS.ti revealed seven main challenges including limited access to capital, complexity of export regulations, constraints on production capacity and quality consistency, language and cross-cultural communication barriers, lack of international market information, logistics infrastructure problems, and intensive competition. On the other hand, four strategic opportunities were identified, namely increasing demand for sustainable authentic products, accelerating digitalization and e-commerce, utilizing free trade agreements, and ethical consumerism trends. MSMEs develop effective adaptation strategies in the form of strategic collaboration, product differentiation with  premium positioning, the use of digital technology, and a focus on  specific market niches. The research emphasizes that the successful internationalization of MSMEs requires a holistic approach integrating internal capacity building with the support of a conducive external ecosystem.

The computer network management practice at the Sorong City Public Works and Public Housing (PUPR) Office aims to improve the technical competence of employees in understanding, operating, and maintaining computer network devices, both hardware and software. This activity was carried out through four stages: observation, socialization, training, and evaluation, with a hands-on approach that emphasized direct participant involvement as the key to competency improvement. The results of the activity showed that employees gained a better understanding of network device configuration, cable management, and the use of network support software, and were able to solve simple technical problems independently. Post-training evaluations showed a significant increase in participants' technical abilities, which had a positive impact on operational efficiency and service quality at the agency. Thus, the hands-on practice supported by intensive mentoring proved effective in developing human resource competencies in the field of computer networks and supporting digital transformation within the Sorong City PUPR environment.

This community service program aimed to implement the ESB Point of Sales (POS) application as a tool for financial digitalization at The Houseplants Coffee, an MSME located on Bengawan Street No. 16, Bandung City. The main problems faced by the partner included manual transaction recording, limited sales information, and weak control over inventory and cash flow. A Participatory Action Research approach was applied by involving the owner and staff in all stages of the program, including problem identification, planning, implementation, mentoring, and evaluation. The results indicate improved transaction recording accuracy, better inventory monitoring, and the availability of digital-based sales reports. The mentoring process also led to changes in work behavior, the establishment of new technology-based practices, and the emergence of a local leader supporting system sustainability. These findings demonstrate that integrating POS technology with a participatory approach effectively promotes sustainable digital transformation in MSMEs.

Oral and dental health problems among elementary school children remain relatively high, particularly dental caries, which is influenced by low levels of knowledge and inadequate toothbrushing skills. Children aged 6–12 years are in the mixed dentition phase and therefore require special attention in maintaining oral hygiene. This community service activity aimed to improve the knowledge and toothbrushing skills of elementary school students through a demonstration method using a dental phantom model. The activity was conducted at SD Inpres Maccini Sombala I in January 2026 and involved elementary school students as participants. The methods applied included oral health education, demonstration of proper toothbrushing techniques using a dental phantom, mass toothbrushing practice, and evaluation through pre-test and post-test as well as direct observation. The results showed an improvement in students’ understanding of the correct timing, frequency, and technique of toothbrushing, namely brushing twice a day after breakfast and before bedtime. In addition, students were able to practice proper toothbrushing techniques more effectively after the demonstration. The use of a dental phantom as an educational medium proved to be effective in increasing students’ interest, understanding, and toothbrushing skills. This activity is expected to help establish good toothbrushing habits from an early age and support promotive and preventive efforts to reduce the prevalence of dental caries among elementary school children.

In the modern era, embedded systems and the Internet of Things (IoT) are experiencing rapid and continuous development, with their usage projected to match or even exceed the number of IoT devices globally. This technological transformation has influenced various sectors, including education, which must adapt to current digital advancements. Therefore, it is important for educational institutions to integrate embedded systems and IoT concepts into their curricula to ensure that learning remains relevant to industrial and technological demands. Improving the competence and technological literacy of students and lecturers in the fields of embedded systems and IoT, particularly for smart control applications, is expected to strengthen academic capabilities and practical skills. Through this development, higher education institutions can encourage innovation and the application of technology-based solutions in solving real-world problems. Furthermore, this effort supports the implementation of the Tri Dharma of Higher Education, especially in the areas of education and research, by promoting applied research projects and collaborative learning activities based on embedded systems and IoT technologies.

In the modern era, embedded systems and the Internet of Things (IoT) are experiencing rapid and continuous development, with their usage projected to match or even exceed the number of IoT devices globally. This technological transformation has influenced various sectors, including education, which must adapt to current digital advancements. Therefore, it is important for educational institutions to integrate embedded systems and IoT concepts into their curricula to ensure that learning remains relevant to industrial and technological demands. Improving the competence and technological literacy of students and lecturers in the fields of embedded systems and IoT, particularly for smart control applications, is expected to strengthen academic capabilities and practical skills. Through this development, higher education institutions can encourage innovation and the application of technology-based solutions in solving real-world problems. Furthermore, this effort supports the implementation of the Tri Dharma of Higher Education, especially in the areas of education and research, by promoting applied research projects and collaborative learning activities based on embedded systems and IoT technologies.

This study examines the effectiveness of the purchasing accounting information system at PT. ABC, with an emphasis on the quality and timeliness of information from ordering to payment to vendors. Using a qualitative descriptive approach, data was obtained through interviews, observations, and documentation involving departments related to purchasing activities. The results show that although the system has been implemented in accordance with company procedures, its effectiveness is still not optimal. This is evidenced by inconsistent documentation, frequent invoice revisions, and delays in the verification and payment processes, which reduce the efficiency and reliability of information. These problems are caused by weak document control, limited interdepartmental coordination, inadequate human resources, and high workloads in the purchasing unit. Therefore, improvements in system implementation and internal control are needed to improve the accuracy, timeliness, and overall effectiveness of the purchasing accounting information system.

The training on computer network cabling serves not only to enhance students’ technical abilities but also to cultivate social values, collaborative behavior, and digital awareness within the school environment. The outreach activity conducted by students of Universitas Victory Sorong at SMA 2 Kabupaten Sorong aimed to strengthen students’ digital competence through the introduction of network devices and hands-on practice in creating LAN cables. The results indicate that this training effectively increased students’ understanding of computer network components, improved their practical skills in LAN cable assembly, and fostered cooperation and responsibility during group activities. From the perspective of Sociology of Education, the program contributed to the development of social capital by encouraging peer interaction, collaborative learning, and a deeper awareness of the role of technology in social life. This activity also addressed existing problems such as limited knowledge of network systems, lack of practical experience, and insufficient technology education in schools. Overall, the training led to improved technical comprehension, active participation, and enhanced social character formation. Therefore, computer network cabling training plays a significant role in promoting both digital literacy and social development among students in accordance with the principles of educational sociology.

This Community Service Activity (PKM) aims to strengthen interpersonal communication strategies in increasing donor trust in the Grandma Foundation as a social institution engaged in elderly services. The main problems identified include communication patterns that are not systematic, lack of personalization, and lack of transparency of information, so that it has an impact on the level of trust and loyalty of donors. Through a qualitative-educational-participatory approach, PKM activities are carried out through the delivery of effective communication materials, interpersonal communication simulations, the preparation of donor communication flow standards, and assistance in digital communication practices based on social media and instant messaging. The results of the activity showed a significant increase in the attitude and communication skills of the management, the formation of donor communication operational standards, the improvement of digital communication skills, and the positive response from donors which was reflected in the increase in interaction and trust. These findings confirm that interpersonal communication based on empathy, transparency, and consistency plays an important role in building long-term relationships with donors. Thus, a structured interpersonal communication strategy can be an effective model for philanthropic institutions in managing donor relationships and maintaining the sustainability of social programs.

Acute Respiratory Infection (ARI) is one of the most common health problems among primary school–aged children and may interfere with the learning process as well as children’s overall health status. This community service activity aimed to improve primary school students’ knowledge and awareness regarding ARI prevention through the implementation of the Faculty of Medicine Teaching Movement. The methods used were interactive lectures and demonstrations tailored to the characteristics of primary school children, including education on ARI, proper cough and sneeze etiquette, and correct handwashing practices. The community service program was conducted in three stages: planning and preparation, implementation, and evaluation and monitoring. The activity involved collaboration between lecturers and medical students from the Faculty of Medicine, Universitas Muhammadiyah Semarang, who served as health education facilitators. The evaluation results showed a significant improvement in students’ knowledge, with the proportion of students in the good knowledge category increasing from 47.4% before the intervention to 78.9% after the intervention, along with an increase in the mean score of 28.4 points (p < 0.05). This activity not only enhanced students’ understanding of ARI prevention but also strengthened the role of medical students in field-based learning and promoted the development of health awareness within the school and family environment.

The health of pregnant and breastfeeding women is a crucial determinant of the quality of future generations, particularly during the first 1,000 days of life. However, nutritional problems, such as deficiencies in iron, protein, and essential vitamins, remain prevalent in many regions, especially in rural areas. These conditions may increase the risk of anemia, impaired fetal growth, and reduced maternal and child health outcomes. This community service program aimed to improve the nutritional status as well as the knowledge and awareness of pregnant and breastfeeding women regarding the importance of balanced nutrition in Sukorejo Village, Bojonegoro Regency. The program was implemented through the provision of free balanced nutritious meals tailored to the nutritional needs of pregnant and breastfeeding women, accompanied by health education activities, including counseling sessions and interactive discussions on healthy dietary patterns, food hygiene, and anemia prevention. Program evaluation was conducted through participatory observation and participant feedback. The results indicated an improvement in participants’ understanding of balanced nutrition and positive behavioral changes in daily food selection and consumption. This community service initiative is expected to serve as a sustainable model for improving maternal and child health and preventing nutritional problems at the village level.

Stunting remains a chronic nutrition problem that requires strengthening community-based interventions, particularly through optimizing the role of posyandu cadres. This article aims to describe nutrition education and child growth monitoring for cadres as a strategy to prevent stunting at Posyandu Delima. The method employed was a participatory community empowerment approach based on health education. The activities were conducted through several stages, including needs assessment, development and delivery of nutrition education, hands-on practice in child growth monitoring, cadre mentoring, and evaluation with reflective feedback. The results showed an improvement in cadres’ knowledge and skills in interpreting growth indicators, identifying early risks of nutritional problems, and delivering structured nutrition education to caregivers of under-five children. Strengthening cadre capacity contributed to better quality of child growth monitoring and reinforced the role of posyandu as a community-based primary health service. In conclusion, integrated nutrition education and child growth monitoring are effective in supporting stunting prevention efforts and are aligned with national policies on strengthening maternal and child health services.