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This community service program aims to strengthen institutional capacity and develop the business units of the Padangan Village-Owned Enterprise (BUMDes) through enhanced managerial capabilities, business innovation, and enhanced digital marketing strategies tailored to local potential and needs. The program was implemented using a participatory empowerment approach involving various stakeholders, including the village government and local economic actors. The methods used included needs assessment, management and entrepreneurship training, intensive mentoring, and collaborative business planning. The program's results demonstrated significant improvements in BUMDes organizational governance, administrative professionalism, and a more organized and accountable financial reporting system. Furthermore, business unit diversification, local product quality improvement, and community capacity to utilize digital technology for marketing activities increased. The program also provided academic contributions in the form of empirical data and an applicable model of village empowerment based on Islamic economics. Overall, empowerment based on participation and Islamic economic values ​​has been proven to promote sustainable village economic resilience and independence.

This study examines the role of teachers as influencers in 21st-century education, particularly in developing students’ intelligence and character through the use of digital media and technology. The digital transformation requires teachers to serve not only as transmitters of knowledge but also as public figures capable of providing positive influence through digital behavior and communication. The purpose of this study is to analyze how teachers perform their roles as educational influencers and how this impacts students’ intellectual and character development. This research employs a literature study method by reviewing scientific sources such as books, articles, journals, and relevant research reports. The analysis was conducted using a descriptive-analytical approach to identify patterns, ideas, and strategies used by teachers in integrating character values and digital literacy. The findings indicate that teachers with strong digital competence and personal integrity are able to create positive influence through educational content, digital role modeling, and ethical communication. The implications highlight the importance of strengthening teachers’ digital literacy, educational policy support, and continuous professional training to create a digital learning ecosystem that is character-based, adaptive, and responsive to contemporary challenges.

BUMDes Raharja, as a village-owned economic institution, plays a strategic role in supporting local economic growth. However, preliminary assessments indicate several weaknesses in organizational governance and financial administration, particularly concerning record-keeping discipline, understanding of village financial management standards, and utilization of supporting operational documents. This community assistance research aims to strengthen institutional governance and enhance financial administrative capacity within BUMDes Raharja to ensure greater transparency, accountability, and compliance with village financial management principles. The study employs a participatory action research (PAR) approach through three main stages: (1) situation analysis and problem mapping, (2) implementation of assistance through training, technical support, and development of financial administrative instruments, and (3) evaluation through observation, document analysis, and interviews. The results show improved understanding among BUMDes administrators regarding financial administration procedures, the development of more systematic financial recording formats, and strengthened commitment to implementing more orderly and professional governance. Overall, the assistance program has had a positive impact on enhancing the managerial capacity of BUMDes Raharja as a sustainable village economic institution.

Social media has become the primary platform for students to express themselves and build their professional reputation. However, many students have not yet fully utilized social media to support their careers and academic image. This community service activity aims to enhance the understanding and skills of students at the University of Makassar (UNM) in building a strong personal brand through social media. The implementation method includes socialization, training, and direct mentoring for students at the Faculty of Economics and Business, UNM. The evaluation was conducted using pre-tests and post-tests to measure the improvement in knowledge and skills of the participants. The results show a significant increase in students' understanding, with the average score improving from a moderate level to an excellent level. Moreover, the majority of participants have begun to apply personal branding content strategies on their social media platforms. This training has been effective in raising students' awareness of the importance of building a professional image in the digital world. With a better understanding of personal branding, students are expected to leverage social media positively to strengthen their professional reputation and open up career opportunities in the future.

The focus and objective of the community service program is to empower teachers at MIN 8 Nganjuk and its surrounding areas to maximize their scientific writing. While scientific writing in the form of PTK is an administrative obligation, it also provides a positive contribution to improving learning. The Asset-Based Community-Driven Development (ABCD) method prioritizes the utilization of existing assets and potential. The ABCD steps include Discovery (discovering potential), Dream (shared dreams), Design (program design), Define (determining concrete steps), and Destiny (determining goals and implementation). The results of the mentoring program indicate that the teachers have a good foundation in writing scientific papers. However, they are still hampered by busy administrative routines. The training aims to stimulate writing enthusiasm and bridge the realization of book chapters among teachers. This mentoring is expected to have a positive impact on improving the quality of teachers' scientific work and improving the learning process at school. In addition, this program also aims to build a sustainable writing culture among educators.

Social media has become the primary platform for students to express themselves and build their professional reputation. However, many students have not yet fully utilized social media to support their careers and academic image. This community service activity aims to enhance the understanding and skills of students at the University of Makassar (UNM) in building a strong personal brand through social media. The implementation method includes socialization, training, and direct mentoring for students at the Faculty of Economics and Business, UNM. The evaluation was conducted using pre-tests and post-tests to measure the improvement in knowledge and skills of the participants. The results show a significant increase in students' understanding, with the average score improving from a moderate level to an excellent level. Moreover, the majority of participants have begun to apply personal branding content strategies on their social media platforms. This training has been effective in raising students' awareness of the importance of building a professional image in the digital world. With a better understanding of personal branding, students are expected to leverage social media positively to strengthen their professional reputation and open up career opportunities in the future.

The phenomenonoccurring in various universities shows an increase in cases of academic fraud, such as cheating, plagiarism, research data manipulation, and misuse of technology in the learning process. This behavior not only undermines academic integrity, but also has the potential tocreate a mindset of cheating that carries over into the workplace. Integrityis a fundamental value that forms the moral foundation of every aspect oflife, both in education and in the workplace. In the context of higher education, students are expected not only to excel academically,but also to possess honesty, responsibility, and strong professional ethics.Accountants are future professionals who will be directly involved inthe management and financial reporting of organizations. This profession demandsa very high level of honesty and integrity, because the accuracy andreliability of financial reports form the basis for business and public decision-making. However, in practice, there are many cases of accounting fraud, such as budget mark-ups, financial statement manipulation, creative accounting, and data misstatement, which occur due to weak values of integrity and moral responsibilityamong individuals. If dishonest behavior has already been established during college—for example, in the form of cheating, manipulating assignment data, or falsifying lab reports—then the risk of bringing similar habits into the workplace will be even higher. Integrity is a core competency (core comp) that determines a person's quality as an organizational asset

Financial management and administration have an important role in maintaining the sustainability and quality of educational institutions. Effective financial management is one of the indicators of good institutional governance and has a direct effect on the quality of educational services. This study aims to analyze the implementation of financial management and administration in MTs Muhammadiyah 3 Al-Furqon Banjarmasin. The research method used is descriptive qualitative with data collection techniques through in-depth interviews, direct observations, and documentation studies. The results of the study show that the financial management of madrasah has been carried out systematically and transparently with a clear division of duties between the head of the madrasah, the treasurer, and the school committee. The use of the Madrasah Activity Plan and Budget (RKAM) digital application has been proven to increase efficiency, accuracy, and administrative order in financial reporting. However, there are still several obstacles, such as delays in the disbursement of School Operational Assistance (BOS) funds and limited internet networks. Good cooperation between madrassas and foundations also plays a role in maintaining the sustainability of educational programs. Overall, the madrasah financial system reflects the principles of transparency, accountability, and professionalism in the management of education finances.

This study examines the constitutional systems of Denmark and Sweden as two of the most stable and advanced models of modern constitutional monarchy in the world. While maintaining the institution of monarchy, both countries have successfully integrated the principles of parliamentary democracy, parliamentary supremacy, and strict limitations on executive power, so that the monarch plays a purely symbolic role in the state. Using a normative-comparative legal research method that focuses on the 1953 Danish Constitution and the 1974 Swedish Instrument of Government, this study traces the historical evolution, constitutional structure, mechanisms of government formation, legislative oversight, and the role of the judiciary in both countries. The results of the study show that Denmark has retained a number of historical formulations regarding the power of the king in the text of the constitution, but all of these powers are symbolic in nature because they are controlled by parliamentary convention. Sweden, through its 1974 reforms, opted for a more decisive model by explicitly removing all political roles of the monarchy. Despite differences in constitutional design, both countries share fundamental similarities in their egalitarian political culture, bureaucratic professionalism, political consensus, and parliamentary rule mechanisms that create governmental stability.Further analysis shows that the continuity of the monarchy in both countries is inseparable from peaceful historical transformation, the monarchy's ability to adapt to democratization, and its role as

This study provides an in-depth examination of the relationship between the implementation of administrative ethics and the quality of civil service performance within the framework of good governance principles in Kota Palangka Raya. Employing a qualitative–descriptive approach grounded in literature-based analysis, this research explores various empirical findings related to public service practices, bureaucratic transparency, regional asset management, and the integrity of civil servants. The analysis reveals that administrative ethics have not been fully internalized, as evidenced by persistent delays in service delivery, employee absenteeism, convoluted procedures, low responsiveness, and weak accountability and regulatory compliance. These conditions indicate a substantial gap between ideal ethical standards and actual administrative practices. The findings further confirm that core values of administrative ethics—such as integrity, discipline, responsibility, transparency, and professionalism—play a determinant role in realizing good governance principles, including transparency, effectiveness, efficiency, accountability, and the rule of law. This study asserts that strengthening administrative ethics is a strategic prerequisite for improving civil service quality and restoring public trust. The implications highlight the need for continuous capacity-building, enhanced integrity among civil servants, and strengthened oversight mechanisms to establish an equitable, accountable, and citizen-oriented system of governance.

Endek Bali weaving is a distinctive cultural heritage of Bali that has been increasingly applied to various product design elements, including interior accents and fashion media. While the use of Endek fabric has been applied to various bag accents, the integration of traditional fabrics in chef knife bags is still rare, resulting in monotonous designs. This study aims to design a chef knife bag incorporating the Endek Bali motif as part of a multifunctional product design. The chef knife bag not only functions as a bag for carrying kitchen knives but also as a stand or mat for knives during cooking events. This design uses synthetic leather, which closely resembles real leather but is more affordable and environmentally friendly. By incorporating the Endek Bali motif into this design, it is hoped that it will introduce Balinese culture to the global stage, particularly in the culinary and creative industries. Furthermore, this design offers a practical solution for culinary professionals who need easy-to-carry and functional tools for attending cooking events or competitions. Through this design, it is expected to enhance aesthetic value while supporting the preservation of Indonesian culture.

This study examines the role of Islamic Education (PAI) teachers in fostering religious moderation and tolerance among students in response to growing challenges related to diversity in educational settings. The objective of this research is to describe the pedagogical strategies and instructional methods employed by PAI teachers, as well as to identify the supporting and inhibiting factors that shape the effectiveness of promoting moderate and tolerant attitudes. Utilizing a qualitative literature review approach, this study conducts a critical analysis of relevant academic sources. The findings indicate that PAI teachers play a pivotal role in cultivating moderate and tolerant behavior through learning approaches that emphasize dialogical engagement, value internalization, and strengthened understanding of diversity. Supporting factors include an inclusive school culture and teachers’ professional awareness of the importance of religious moderation. Conversely, inhibiting factors encompass limited pedagogical resources and the influence of external extremist ideologies. Overall, the study underscores the strategic position of PAI teachers in developing a harmonious and diversity-oriented educational environment.

This study examines the differences between Micro, Small, and Medium Enterprises (MSMEs) and large corporations in utilizing e-commerce platforms for digital promotion, particularly through collaborations with influencers. The rapid development of digital technology has reshaped business competition and created unequal access to market opportunities, where corporations benefit from strong financial capacity, formal contractual structures, and comprehensive legal compliance, while MSMEs often struggle with limited resources, inconsistent product legality, and informal promotional arrangements. This research aims to analyze comparative practices in digital promotion between the two business scales and evaluate how regulatory frameworks support digital fairness for MSMEs within Indonesia’s e-commerce ecosystem. Using a qualitative method that combines literature review and in-depth interviews with three influencers, the study reveals significant distinctions in collaboration patterns, compensation systems, marketing flexibility, and legal assurance. The findings indicate that MSMEs exhibit higher adaptability and openness toward emerging creators, whereas corporations demonstrate stronger professionalism but lower responsiveness due to bureaucratic structures. The research further highlights persistent digital inequality shaped by differences in legal awareness, operational capacity, and marketing strategy. These findings imply the importance of enhancing MSME digital literacy, strengthening contractual governance, and improving regulatory responsiveness to ensure equitable participation in the digital market. Strengthening cooperative efforts between government, digital platforms, and influencer communities is essential for building a fairer and more inclusive e-commerce environment.

This study examines the interrelationship between the implementation of administrative ethics in civil service, the professionalism of State Civil Apparatus (ASN), and the quality of public service delivery at the Provincial Department of Energy and Mineral Resources of Central Kalimantan, employing a qualitative case study approach. Through in-depth interviews, structured observations, and document analysis, the research finds that integrity, transparency, and ethical accountability function not merely as moral norms but as structural foundations that reinforce ASN professionalism in performing service functions, particularly within licensing processes that demand administrative certainty and responsiveness. Empirical findings indicate that professionalism—reflected in technical competence, procedural discipline, and ethical commitment—acts as a catalyst linking ethical values to effective and adaptive public service performance. Nevertheless, the study also identifies structural and cultural impediments, including regulatory inconsistencies, fragmented coordination, and limited training opportunities, all of which hinder the internalization of ethical principles and professional practice within the bureaucracy. Theoretically, the study posits that harmonizing administrative ethics and professionalism is a prerequisite for achieving key indicators of good governance, such as responsiveness, service effectiveness, and institutional accountability. Practically, the study recommends strengthening ethics training, enhancing ASN professional capacity, and advancing managerial reforms grounded in modern governance as strategic efforts to sustainably improve public service quality.

Hypertension is a chronic disease that shows blood pressure above normal limits and is a global health problem and is a risk factor for cardiovascular disease. Treatment adherence is defined as the patient's level of willingness and the extent to which they strive and behave to follow medical directives, regulations, or recommendations provided by healthcare professionals in an effort to assist the patient's recovery. Adherence to taking medication allows patients to keep their blood pressure stable in order to avoid complications. This study aims to see the compliance of hypertension drug patients at the Heart Poly of Santa Elisabeth Hospital Medan in 2024. The research method used is a descriptive approach. The population in this study is 178 people, the number of samples is 82 people. Sampling technique with accidental sampling technique. The results of the study showed that from 82 respondents, the data obtained that the most age respondents were 38-53 years old with a total of 36 respondents (47.6%), the data on the most gender respondents were women as many as 48 respondents (48.5%), the data on the most education respondents was education as many as 32 respondents (39%), the data on the most respondents suffering from hypertension was 2 years of hypertension as many as 24 respondents (29.3%). The picture of the level of drug compliance of hypertension patients at the Heart Polyclinic of Santa Elisabeth Hospital Medan in 2024 is at a moderate level of 31 respondents (37.8%).

This study examines the implementation of social rehabilitation program policies for people with physical disabilities at the Technical Implementation Unit (UPT) Social Rehabilitation Bina Laras Pasuruan under the East Java Provincial Social Service. Using George C. Edwards III's policy implementation model, this research analyses four key variables: communication, resources, disposition, and bureaucratic structure. This qualitative descriptive study employed interviews, observation, and documentation as data collection techniques. The findings reveal that the implementation has been running reasonably well, with clear communication channels established between program implementers and beneficiaries. However, several challenges persist, including limited human resources, particularly professional social workers and medical rehabilitation specialists, as well as budget constraints affecting service quality. The disposition of implementers shows a positive attitude toward policy goals, though the bureaucratic structure requires improvement in coordination mechanisms. The study concludes that while the social rehabilitation program has improved the quality of life for persons with disabilities, optimising policy implementation requires addressing resource limitations, strengthening inter-agency coordination, and enhancing community participation in rehabilitation efforts

This study aims to examine the implementation of audit procedures on accounts payable at PT XYZ by KAP Ramli & Rekan, with a focus on compliance with Auditing Standards and effectiveness in detecting material misstatements. Accounts payable are a key component of financial statements representing the company’s obligations to suppliers, requiring accurate presentation for assessing liquidity and capital structure. The study applies a descriptive qualitative method, collecting primary data through interviews with audit staff at KAP Ramli & Rekan and secondary data from relevant literature. The findings show that the audit procedures comply with professional standards, covering comprehensive stages including engagement acceptance, audit planning, risk and materiality assessment, and substantive testing. The planning process incorporates the COSO framework for evaluating internal control, establishes audit objectives based on the five management assertions, and utilizes ATLAS software and Microsoft Excel. KAP Ramli & Rekan apply control testing and substantive procedures, including external confirmations, inspection of supporting documents, review of aging payables, and subsequent payment testing. Risk assessment indicates low inherent and control risks, while detection risk is mitigated through substantive procedures. Overall Materiality is set at 60% of revenue and profit before tax, Performance Materiality at 3% of Overall Materiality, and Threshold Materiality at 3% of Performance Materiality. The study concludes that the audit procedures implemented by KAP Ramli & Rekan align with applicable Auditing Standards and are effective in addressing audit risks related to accounts payable. The implications highlight the importance of enhancing audit quality practices, particularly the effectiveness of planning and internal control evaluation in accounts payable audits.

The purpose of this study is to analyze the role of professional accounting ethics in maintaining the quality, transparency, and accountability of corporate financial reporting through a literature review of relevant journals, regulations, and cases, including the Garuda Indonesia case, which illustrates ethical violations in revenue recognition. The findings emphasize that the principles of integrity, objectivity, professional competence, confidentiality, and professional behavior serve as fundamental pillars for accountants in producing reliable financial information. Ethical misconduct can lead to declining public trust, weakened corporate governance, and increased legal and reputational risks. Therefore, ethical education, regulatory supervision, strengthened moral awareness, and effective internal control systems are essential to prevent financial reporting manipulation. Professional more than just an normative obligation but a strategic element in safeguarding the credibility of the accounting profession and ensuring economic stability.

Abstract. This study originates from the low awareness among early childhood learners regarding the importance of consuming nutritious and minimally processed Real Food. The purpose of this design project is to create an engaging educational medium in the form of a 2D animation titled “Kebun Imajinasi: Teman Realfoodku” to introduce the concept of Real Food to five-year-old children. A mixed-method approach (qualitative and quantitative) was applied through observation, interviews, and questionnaires involving children, parents, and professional animators. The collected data served as the foundation for designing characters, storylines, illustration styles, colors, and audio suitable for young audiences. The results show that 2D animation featuring bright visuals, playful characters, and educational narration effectively increases children’s interest and understanding of healthy food. The implication of this study highlights the potential of animation as an effective visual communication tool to promote nutritional education and healthy lifestyle habits from an early age.

The rapid development of digital technology has increased the demand for students to demonstrate their competencies through professional digital portfolios, particularly in Information Systems programs where analytical, design, and visual communication skills are essential. This study aims to analyze the effectiveness of using Canva as a digital portfolio development tool in the Portfolio Development course at ITB STIKOM Bali. The research employed a descriptive quantitative approach, using a four-point Likert-scale questionnaire distributed to 30 students enrolled in the course. The collected data were analyzed using descriptive statistics to measure students’ perceptions regarding ease of use, learning effectiveness, visual creativity, digital literacy, and learning motivation. The findings indicate that Canva is perceived as very easy to use due to its intuitive interface and accessible design features. Canva is also considered effective in helping students present system analysis results and project documentation in a more structured and visually appealing manner. Moreover, the use of Canva enhances students’ visual creativity and digital literacy skills while increasing their motivation and confidence in completing portfolio assignments. These results suggest that Canva functions not only as a design tool but also as an educational medium that supports the academic and professional competencies required in the digital era. Therefore, integrating Canva into project-based and visually oriented courses is strongly recommended to improve the quality of student learning outcomes.