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

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

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

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

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

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

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

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

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

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

The rapid advancement of digital technology has reshaped the behavior and communication patterns of young people, including church youth who are highly active on social media. However, the lack of digital literacy and legal awareness often leads to the spread of hoaxes, unethical online behavior, and the risk of digital sexual harassment. This Community Service Activity (PKM) titled “Strengthening Digital Legal Literacy for Church Youth: Anti-Hoax Awareness and Prevention of Online Sexual Harassment under Indonesia’s ITE Law No. 1 of 2024” was carried out at HKBP Bethesda Perumnas Mandala Church, aiming to enhance youth understanding of the ITE Law and encourage responsible social media use. The activity was conducted through an interactive seminar and discussion involving 30 participants, focusing on three core topics: understanding the ITE Law, anti-hoax education, and digital sexual harassment prevention. The results showed a significant increase in participants’ awareness of digital ethics, legal responsibility, and strategies for online safety. Participants actively engaged in discussions, demonstrating high enthusiasm and comprehension of the material. This activity proves that collaboration between universities and churches can effectively promote digital legal literacy and moral awareness among the younger generation, supporting the creation of a safe, ethical, and law-abiding digital environment.

This study aims to examine in depth how gender equality values are integrated into Buddhist Religious Education (PAB) at the junior high school level, based on the Merdeka Curriculum. Through a content analysis approach to character representation, women's roles, language, visual illustrations, access to Dhamma education, gender equality values, role models of female characters, students' critical reflections, and narrative-visual consistency, this study identifies significant gaps in gender representation. Using a qualitative approach, data were collected through content analysis of PAB textbooks for grades VII–IX and interviews with three Dharma teachers in Jakarta. The results show that the representation of female characters in the textbooks is very limited and the learning narratives tend to be normative without addressing structural aspects of gender inequality. The findings indicate the dominance of male characters, the lack of functional narratives about nuns and women, and the use of language and illustrations that tend to reinforce traditional gender stereotypes. Although there are attempts to mention gender equality in some chapters, the integration is not comprehensive and consistent across the materials. This article recommends the development of a more inclusive curriculum and teaching materials, encouraging balanced gender representation, and integrating gender equality values holistically in Buddhist religious education to form a more equitable and comprehensive understanding for students, as well as teacher training based on critical pedagogy and revision of learning content to reflect gender equality in Buddhist teachings.

This study aims to improve students' understanding of figurative language material through the application of the Bus Stop cooperative learning model combined with the Frayer Diagram media. The subjects of the study were sixth-grade students of Muhammadiyah 1 Bontang Elementary School. The method used was descriptive qualitative with observation, interview, and documentation techniques. The results of the study showed that the Bus Stop strategy encouraged active interaction between students, allowing them to discuss and provide feedback to each other. Meanwhile, the Frayer Diagram helped students map the concept of figurative language visually and systematically, thus facilitating their understanding of the four types of figurative language taught, namely personification, metaphor, hyperbole, and simile. The combination of these two methods proved effective, with 90% of students showing an increase in their ability to identify and construct figurative sentences. Based on these results, the study recommends the use of cooperative strategies combined with visual media as a more meaningful and enjoyable approach to learning Indonesian, and able to increase student engagement and understanding of figurative language material.

Low back pain is a discomforting condition that can cause various disorders and potentially disrupt a person's quality of life, such as causing decreased work productivity. Therefore, it is important for the community, especially farmers in Bulakrejo Hamlet, Ngawi Regency. To improve understanding of low back pain, efforts are needed to expand farmers' knowledge regarding this condition, including its definition, prevention, and treatment in Bulakrejo Hamlet. The method applied was providing physiotherapy education through health promotion about low back pain using leaflets as a medium for information delivery. A question and answer session was also conducted to measure the level of understanding of farmers in Bulakrejo Hamlet and provide exercises that can address problems of weakness, stiffness, limitations and pain in the back muscles. The activity ran smoothly and the material was easily understood by farmers in Bulakrejo Hamlet. Evaluation results showed an increase in farmers' knowledge, from 40% to 90%. The extension activity proved effective in increasing farmers' understanding of low back pain cases.

This study aims to describe the professional competence of Early Childhood Education (ECE) teachers in implementing technology-based learning at PAUD “X”. Teacher professionalism plays a crucial role in determining the quality of early childhood learning, particularly in the digital era where educators are expected to adapt to technological advancements. This research employs a descriptive qualitative approach, utilizing observations and semi-structured interviews to obtain an in-depth understanding of teachers’ abilities in managing learning processes, mastering instructional content, and integrating appropriate learning media. The findings indicate that teachers demonstrate strong pedagogical, social, and personal competencies. They successfully create an engaging and  developmentally appropriate learning environment, use language that is easily understood by young children, and exhibit patience, discipline, and effective communication skills. Positive interaction among teachers, children, and parents contributes to a supportive and collaborative learning atmosphere. Teachers also incorporate simple learning materials, such as origami and visual aids, to enhance student engagement. Nevertheless, the study reveals that teachers’ professional competence in utilizing digital technology remains limited. Although technological tools are available, several teachers lack confidence and technical skills in operating digital devices, such as projectors and interactive media. Insufficient training and mentoring are identified as primary barriers. The study concludes that strengthening teachers’ technological competence should be prioritized through continuous professional development programs, including structured training and peer mentoring. Enhanced technological skills will enable teachers to design learning experiences that are more interactive, innovative, and responsive to the developmental needs of young children.

The purpose of this activity is to conduct outreach on improving reproductive management in beef cattle. This activity was carried out in Laitutun Village, Letti District, Southwest Maluku Regency, which took place in September 2025. The target of this activity was beef cattle breeders in Laitutun Village. The implementation of this activity includes two stages, namely: the preparation stage and the implementation stage. In the preparation stage, surveys, licensing coordination, and problem identification were conducted, to identify problems in the livestock sector. In the implementation stage, outreach was conducted on improving reproductive management in beef cattle in Laitutun Village. The material presented was reproductive management and various reproductive problems that can hinder the increase in the beef cattle population in Laitutun Village. This outreach activity involved all Laitutun Village Staff and the livestock community who raise beef cattle. The conclusion of this activity was increased information, knowledge, and understanding of good reproductive management, increased knowledge about the cycle and signs of estrus as well as the right time for mating and producing pregnancy, and increased motivation of the livestock community in developing the beef cattle business by increasing its population.

The internationalization of the Indonesian language and culture has become a crucial strategy in strengthening cultural diplomacy in the Southeast Asian region, particularly through the Indonesian Language for Foreign Speakers (BIPA) program. As a strategic partner country, Thailand hosts several universities that offer BIPA programs, including Chiang Mai University. However, a key challenge in implementing BIPA instruction abroad is the limited availability of contextual teaching materials that specifically reflect the richness of Indonesian culture. This study aims to examine the process and outcomes of a training program on the development of BIPA teaching materials based on Solo Batik for students at Chiang Mai University as a concrete form of Indonesia’s language and cultural internationalization. The research employs a descriptive qualitative approach, with data collected through participatory observation during the training sessions, semi-structured interviews with facilitators and participants, and document analysis of the teaching materials developed. The findings reveal that the training not only enhanced students’ understanding of the structure and functions of the Indonesian language but also fostered their appreciation of the cultural values embedded in the motifs, philosophy, and production process of Solo Batik. The students successfully produced creative, contextual, and learner-oriented teaching material prototypes, such as visual modules, interactive dialogues, and culture-based worksheets. These findings highlight the importance of integrating local culture into the development of BIPA teaching materials as an effective strategy for expanding the global reach of the Indonesian language. Consequently, this training serves as a collaborative model that can be replicated in other countries to support the sustainable internationalization of Indonesia’s language and cultural policies.

This community service research aims to improve the knowledge and skills of Generation Z in Blitar City in organizing funeral prayers according to Islamic law. This activity is motivated by the low understanding of the younger generation regarding the procedures for performing funeral prayers, even though it is part of the fardhu kifayah obligation that should be understood by every Muslim. Through this training activity, it is hoped that Generation Z will have theoretical and practical skills in performing funeral prayers correctly and raise awareness of the importance of social and spiritual responsibility in community life. The method used is Participatory Action Research (PAR) by actively involving participants in two stages of activities, namely providing material on the laws, pillars, and prayers of funeral prayers, as well as direct practice of its implementation guided by competent speakers. The results of the study showed that this training went well and received a positive response from the participants. Based on the results of the pre-test and post-test, there was an average increase in knowledge scores of 42%, which indicates a significant increase in the understanding and skills of participants. Participants were able to explain the pillars, valid conditions, and procedures for funeral prayers correctly. In addition to increasing knowledge, this activity also strengthens religious values, social responsibility, and spiritual awareness among the younger generation. Therefore, this training is effective in shaping a Generation Z that is knowledgeable, moral, and committed to the teachings of Islam in its entirety.

This community service aims to implement recycling activities for children as an educational strategy to foster environmental awareness from an early age. In the context of increasing environmental challenges, environmental education is an urgent need to shape a caring and responsible character for environmental sustainability. The method used is participatory learning with direct practice of recycling waste that actively involves children, accompanied by education on waste management, sorting, and the reuse of used materials into useful products. This approach uses observation, and documentation as data collection techniques to evaluate children's understanding and behavior. The results of the community service show a significant increase in children's awareness and concrete actions in protecting the environment after participating in the recycling activity. Children not only understand the concept of environmental conservation theoretically, but also practice it in their daily lives, such as sorting waste and reducing plastic waste. This community service's contribution to the development of science in the field of education lies in the successful implementation of an experiential learning model that integrates cognitive, affective, and psychomotor aspects in instilling environmental values. This educational model enriches an effective and contextual approach to environmental education, while also providing a strategic alternative for fostering environmental awareness among the younger generation. Thus, this community service makes a significant contribution to the development of educational methods that can strengthen sustainable development through the active participation of children from an early age.

The ability to write scientific papers is an essential competency for students in supporting academic achievement and readiness to face the world of work and research. However, many students still experience difficulties in compiling scientific papers, especially in the aspects of writing systematics, the use of academic language, and reference management. In response to this problem, the service team carried out a Scientific Writing Preparation Training for PASIM National University students as a form of implementation of the Tri Dharma of Higher Education in the aspect of community service. The training method uses an andragogy approach through interactive lectures, discussions, and hands-on practice. The activity was attended by around 50 students across study programs. The training material includes an introduction to scientific papers, writing rules, topic determination techniques, reference search and management, and outline preparation. Evaluation was carried out through observation, assessment of written products, and satisfaction questionnaires. The results showed an increase in participants' understanding by 30–40% based on the comparison of pre-test and post-test. All participants succeeded in compiling an outline of scientific papers, and the majority expressed satisfaction with the training. This activity has proven to be effective in improving students' scientific writing skills and fostering academic motivation and culture. It is recommended that similar training be carried out on an ongoing basis with intensive mentoring to support the improvement of the quality of human resources and contribution to student scientific publications.