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The 2025 Independent Community Service Program (KKN) of the University of Muhammadiyah North Sumatra was held at SD Negeri 102028 Sei Parit, Sei Rampah District, Serdang Bedagai Regency. Sharia financial education from an early age is an important step in shaping a generation that is financially literate and has Islamic morals. This study aims to describe the process and results of Islamic financial education activities through the “Saving from an Early Age” program for students at State Elementary School 102028 Sei Parit, Sei Rampah District, Serdang Berdagai Regency. The implementation method used a participatory approach with direct observation, counseling, mini banking simulations, and educational games. The results of the activity show that students are able to understand the basic concepts of saving, recognize the prohibition of usury, and show a high interest in saving consistently. This activity also succeeded in fostering basic Islamic financial literacy, especially in the context of wise pocket money management. This study recommends that similar programs be carried out continuously through collaboration between schools and Islamic financial institutions.

The independent real college work (KKN) of Muhammadiyah Sumatra Utara was carried out at MTS Al-Washliyah, Hamparan Perak sub-district, Deli Serdang district. This KKN program aimed to improve literacy and highlight the importance of education for children’s abilities in both character development and student intelligence. The goal of education is to advance intellectual development while instilling moral values, ethics, integrity, and tolerance in students. The results of this study indicate that the role of parents is crucial in developing literacy in students. Parents are encouraged to help children develop a habit of reading books, thus providing a positive influence on their children's educational progress. Additionally, parents' active involvement allows children to have better opportunities to develop their literacy skills. By creating a supportive home environment and fostering positive reading habits, parents play a vital role in improving the overall literacy of students. This KKN program has shown that collaboration between parents and educational institutions can significantly enhance the literacy development of students.

The 2025 Independent Community Service Program (KKN) of the University of Muhammadiyah North Sumatra was held at SD Negeri 102028 Sei Parit, Sei Rampah District, Serdang Bedagai Regency. Sharia financial education from an early age is an important step in shaping a generation that is financially literate and has Islamic morals. This study aims to describe the process and results of Islamic financial education activities through the “Saving from an Early Age” program for students at State Elementary School 102028 Sei Parit, Sei Rampah District, Serdang Berdagai Regency. The implementation method used a participatory approach with direct observation, counseling, mini banking simulations, and educational games. The results of the activity show that students are able to understand the basic concepts of saving, recognize the prohibition of usury, and show a high interest in saving consistently. This activity also succeeded in fostering basic Islamic financial literacy, especially in the context of wise pocket money management. This study recommends that similar programs be carried out continuously through collaboration between schools and Islamic financial institutions.

Diabetes mellitus (DM) is increasingly prevalent globally, including in remote areas such as Bajo Indah Village in the Soropia District of Konawe Regency, Southeast Sulawesi. This community service project aims to monitor blood sugar levels to prevent the onset of diabetes mellitus and facilitate early detection in the region. Obtaining licenses, collaborating with local officials, and preparing medical supplies constituted the employed techniques. The implementation stage involved outreach, interactive counseling, and blood sugar testing with a portable glucometer. Seventy-five individuals participated in the event on July 7, 2025. The findings indicated that 55 individuals (73.3%) exhibited normal blood sugar levels (≤ 140 mg/dL), while 20 individuals (26.7%) presented elevated levels (140–199 mg/dL). The findings indicate that individuals with elevated or diminished blood sugar levels require increased attention. Continuous education and referrals to healthcare facilities for additional treatment can mitigate complications associated with diabetes mellitus.

The purpose of this activity is to socialize disease management and demonstration plots for making simple herbal remedies for native chickens in Liang Village, Salahutu District during the rainy season. This activity was carried out in Liang Village, Salahutu District, which took place in September 2025. The target of this activity is native chicken farmers in Liang Village, Salahutu District. The implementation of this PKM activity includes 3 stages, namely: preparation, implementation and monitoring evaluation. The results obtained from the PKM activity are the implementation of socialization activities and demonstration plots for making simple herbal remedies for farmers in Liang Village, Salahutu District, Central Maluku Regency. Socialization related to types of diseases, treatment and prevention of diseases in native chickens. The conclusions that can be conveyed are as follows: increased knowledge about the introduction of native chicken diseases and their prevention, the creation of motivation for business development because they have the right knowledge about the advantages of raising native chickens, increased knowledge and skills about making and administering simple herbal remedies to native chickens, increased knowledge and desire to try native chicken farming as a source of nutritious food and can increase family income, and low mortality rates of native chickens in the rainy season.

The 2024 simultaneous regional elections reaffirm the persistent underrepresentation of women in local politics, despite a gradual rise in female political participation. Amid the dominance of patriarchal political structures, the victory of Dilla Hich as Regent of Tanjung Jabung Timur emerges as a significant phenomenon that reflects a shift in local electoral dynamics while opening broader opportunities for women’s political representation. This study aims to analyze the political strategies employed by Dilla Hich and examine how her identity and social positioning as a woman contributed to her electoral success. Using a qualitative approach with a case study method, data were collected through in-depth interviews, field observations, and documentation from official sources. The findings indicate that Dilla Hich’s success was not solely rooted in her social capital and extensive political networks but also in the adaptive combination of offensive and defensive political strategies she implemented. Offensive strategies were reflected in the expansion of new voter bases and the strengthening of her personal image, while defensive strategies focused on maintaining loyal supporters and consolidating internal networks. Additionally, the strategic use of gender identity enhanced public acceptance of her leadership. This study concludes that Dilla Hich’s victory demonstrates how structured, inclusive, and adaptive political strategies can challenge patriarchal dominance and create greater opportunities for women in local electoral politics.

This community service program was conducted in Manarap Baru Village, Banjar Regency, South Kalimantan, focusing on the utilization of rice husks as a planting medium to promote creative economic development. The background of this initiative stems from the local soil conditions, which are predominantly fill soil and swamp, making it less suitable for plant cultivation. Additionally, the community—especially housewives—faces limited knowledge and resources in processing agricultural waste into economically valuable products. The implementation methods included preliminary surveys, socialization, educational outreach, hands-on practice, and evaluation. The materials delivered covered the benefits of rice husks as planting media and compost, techniques for converting husks into charcoal, and business opportunities derived from processed husk products.The results of the program showed a significant improvement in participants' understanding of independent planting media and compost production, reduced reliance on commercial products, and the emergence of new business opportunities that support sustainable agriculture.

Early marriage and divorce at a young age are among the most prevalent social problems among adolescents. A lack of understanding regarding marital loneliness, coupled with a lack of religious knowledge and life skills, often leads to marriages being faced without proper preparation. This situation necessitates strengthening premarital education literacy, which not only equips the cognitive aspect but also instills values ​​of balance through the concept of moderation. This study focuses on strengthening premarital education literacy without moderation as an effort to mitigate early divorce among adolescents at the Darul Ihsan Islamic Boarding School. The study focuses on how the premarital literacy program, based on the rights and obligations of couples, improved (80%) and family communication skills (78%), based on pre-test and post-test results. Using qualitative descriptive methods through observation, interviews, and documentation, this study found that premarital education literacy without moderation has a positive impact on improving adolescents' readiness for marriage. In addition, this program has also proven relevant in efforts to reduce the risk of early divorce which often arises due to a lack of mental and spiritual readiness among young couples.

Mathematics anxiety is a psychological barrier that negatively affects students’ performance and self-confidence. A valid and reliable measurement tool is required to identify this condition accurately. This study aims to examine the construct validity of the Mathematics Anxiety Rating Scale 30 (MARS-30) using a Monte Carlo simulation approach. The research employed first-order confirmatory factor analysis (CFA) through R software with a simulated sample of 300 respondents. The findings revealed that the overall measurement model achieved excellent fit indices, as indicated by Normed χ², RMSEA, SRMR, and CFI, all within the optimal range. Nevertheless, only 8 out of 30 items (26.7%) met the validity criteria, while the remaining 22 items were found invalid. This result suggests that although the global model fit was adequate, most items of MARS-30 did not consistently represent the construct of mathematics anxiety. The implication of this study highlights the necessity of revising the instrument by refining item wording, adjusting indicators, and conducting further testing to ensure stronger construct validity. A more valid instrument will enable educators and researchers to design targeted pedagogical interventions for reducing mathematics anxiety and supporting students’ learning outcomes.

Public policy innovation is an important necessity for local governments in responding to the complexity of public issues. One relevant approach to encourage policy innovation is policy networks, which emphasize collaboration between government and non-government actors. This study aims to analyze the role of policy networks as a public policy innovation strategy in Bandung Regency. The study uses a qualitative approach with descriptive-analytical methods. Data were collected through in-depth interviews, observations, and documentation studies of actors involved in the public policy innovation process. The results show that public policy innovation in Bandung Regency is not yet fully supported by an inclusive and sustainable policy network. The dominance of the local government, weak coordination between actors, limited capacity of non-governmental actors, and regulatory and bureaucratic barriers are the main obstacles. This study emphasizes that strengthening collaborative, participatory, and institutionalized policy networks is an important prerequisite for promoting adaptive and sustainable public policy innovation at the local level.

Determining the materiality level is an important step in planning and implementing a financial statement audit, especially in accounts with significant value such as fixed assets. However, in practice, auditors often face challenges in determining the right materiality level for complex accounts such as fixed assets, especially in companies that have not gone public and are in the development stage. This study aims to analyze the practice of determining the materiality level in the audit procedure for fixed asset accounts at PT. X for the 2024 financial year. The research method used is qualitative with a case study approach through document observation and interviews at the XYZ Public Accounting Firm. The results of the study show that auditors set materiality based on total assets because PT. X has not gone public and is in the development stage. The auditor found a correction in the calculation of accumulated depreciation of fixed assets of Rp24,128,825, but this value was still below the overall materiality limit of Rp186,704,652. Therefore, the fixed asset account is concluded to have been presented fairly and free from material misstatement. This study supports the importance of determining materiality based on professional judgment to improve audit quality.

This study aims to compare two methods of raw material inventory management, namely Economic Order Quantity (EOQ) and Periodic Order Quantity (POQ), in improving efficiency and reducing operational costs at Konveksi Arey Hijab. The main problem faced by this company is the irregularity in raw material inventory management, which causes wasteful costs, especially ordering costs and storage costs. Based on raw material purchase data in 2024, which recorded a total purchase of 26,203 kg with a total cost of IDR 1,834,573,300, this study uses a descriptive quantitative approach to compare the two methods. The results of the study show that the EOQ method produces lower inventory costs, namely IDR 16,568,074, compared to the POQ method. The application of the EOQ method can reduce the frequency of excessive ordering, while the POQ method is more effective for ordering periods that are adjusted to seasonal demand. This study recommends that Konveksi Arey Hijab adopt the EOQ method to optimize raw material inventory management, reduce wasteful costs, and improve the company's operational efficiency.

The increasing global pressure for environmental sustainability has encouraged companies to adopt socially and ecologically responsible business practices. Green accounting has emerged as a strategic approach to integrate environmental information into corporate decision-making and reporting. This study aims to explore and analyze the relationship between green accounting, resource efficiency, and sustainability reporting within the framework of sustainability management accounting. The research employs a systematic review approach of 50 studies sourced from Google Scholar and the Wiley Online Library. The findings affirm that green accounting functions not only as an environmental recording system but also as a strategic management tool that supports operational efficiency and holistic sustainability reporting.

This study aims to determine the effect of sustainability performance on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This research is a type of quantitative research. The data used are primary data obtained from 6 manufacturing companies listed on the Indonesia Stock Exchange in 2020-2023 with a total of 24 observation data during 4 years of observation. The data collection technique used is documentation. Data were analyzed using multiple linear regression analysis with SPSSV.27 software. The results of the study show that economic performance (X1) has a positive and significant effect on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX) This is evidenced by the t-calculated value of 4.055 > t table 1.725 and a significance value of 0.001 < 0.05. Meanwhile, social performance (X2) has been proven to have a negative and significant effect on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This is evidenced by the t-calculated value of -4.495 > t table 1.725 and a significance value of 0.001 < 0.05 and the environmental performance variable (X3) also has a positive and significant influence on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This is evidenced by the t-calculated value of 3.074 > t-table 1.725 and a significant value of 0.006 < 0.05. Partially, these three variables have a significant influence on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a value of (R2) of 0.682.

This research aims to determine the influence of tourist attractions, social media, and values on the interest in visiting the Cunca Wulang waterfall tourist village in West Manggarai Regency. This research uses a quantitative research method. The population in this study consists of all tourists who have ever visited the Cunca Wulang Waterfall Tourism Village in West Manggarai Regency. The sample in this study consists of 100 respondents. The sampling technique used in this study is purposive sampling, a sampling method based on the researcher's considerations, which is then processed using SPSS. The data collection technique in this study uses a questionnaire. The instrument testing technique in this study uses validity and reliability. And the data analysis technique in this research uses descriptive analysis, classical assumptions, multiple linear regression, coefficient of determination, and hypothesis testing. The results of this study are as follows. Based on the F-test results, an F value of 125.691 was obtained with a significance level of 0.000. This significance value is smaller than the 0.05 significance level, so it can be concluded that the regression model used in this study is statistically significant. In other words, simultaneously, the independent variables consisting of Value, Tourist Attraction, and Social Media significantly influence the dependent variable, which is the Interest in Visiting the Cunca Wulang Waterfall Tourism Village in Manggarai Barat Regency

This study aims to analyze the strategies used by business actors in facing local market competition through Porter's Five Forces Model approach, which includes: the threat of new entrants, the threat of substitute products, the bargaining power of suppliers, the bargaining power of consumers, and the intensity of competition between competitors. This research uses a qualitative method with a descriptive approach. Data collection techniques were conducted through in-depth interviews with three categories of informants, namely business owners, employees, and consumers. Data analysis was conducted by identifying patterns, differences, and linkages between the strategies applied and aspects of Porter's Five Forces Model. The results showed that the main strendgth in local competition lies in the high intensity of competitors and the increasing number of alternative products offered. The integration strategy between online and offline marketing is proven to help dealers reach consumers more widely and build customer loyalty. The use of social media, digital promotions, and direct-to-consumer services such as exhibitions and local community partnerships are key to adaptation in the digital era. By understanding Porter's five aspects in depth, businesses can formulate strategies that are more adaptive, innovative, and highly competitive in the local market.

Digital developments have encouraged batik MSME players to adjust their marketing strategies to remain relevant in today's digital era. However, most batik MSMEs in Kenep Village still rely on conventional methods so that they face obstacles in reaching consumers. This study aims to examine and compare the conditions of consumer behavior before, during, and after the implementation of marketing digitalization assistance. This research uses a descriptive qualitative approach with a comparative study method. Data were collected through non-participatory observation, interviews, and documentation on five batik MSMEs. The results showed that marketing digitalization assistance was able to improve the visual quality of products, prepare more informative descriptions, encourage consumer interaction, and expand the reach of promotions through social media and e-commerce. The implementation of digital marketing strategies through social media and e-commerce is proven to affect consumer behavior, marked by increased purchase interest, trust, and loyalty to batik products. This change makes consumers more trusting, actively provide testimonials, make repeat purchases, and recommend products to others. The implications of these findings indicate that adjustments to digital marketing strategies can have an impact on the development of local batik MSMEs

This study aims to analyse the significance of digital services, capital structure and growth opportunities on the financial performance of banks. The population of interest in this study comprises digital banks registered with the Financial Services Authority (OJK) between 2021 and 2023. The sample comprises 12 banks, selected using a non-probability sampling technique and a purposive sampling method. This is a quantitative study, with secondary data sourced from financial and annual banking reports. Multiple linear regression analysis was performed using the IBM SPSS Statistics version 24 computer program. The results of this study indicate that digital services have no significant effect on the financial performance of banks, while capital aspect and growth opportunities have a negative and significant effect on the financial performance of banks.

Production theory becomes the most important part to be studied in meeting individual needs for goods. However existing production has not been able to meet the needs of each individual, so uneven production causes many regions to lack food and other needs. his research is a literature research with descriptive qualitative analysis. Data sources are obtained through searching internet sources in the form of Qur'an and Hadith sources, books, national and international articles, and online news. The analysis technique used is content analysiswhich focuses on the perspective of Islamic economics. This study concludes that the theory of production in conventional economics is based on the Homo Economicus paradigm independent of moral guidance. However, Production Theory from an Islamic perspective is based on the Homo Islamicus Paradigm which implements the objectives of sharia (maqashid sharia). In Islamic economics, research on distribution has always been a heated debate because it talks not only about economic aspects but also about social and political aspects. Therefore, to this day, this research has attracted the attention of Islamic and conventional economic thinkers. The purpose of this research is to interpret and provide an explanation of data related to current circumstances, public perspectives and attitudes, conflicts between two or more situations, influences on certain conditions, and other factors. To lay the theoretical foundations for this qualitative descriptive research, researchers used library studies to gather information from books, magazines, newspapers, and other literature

This study aims to examine the effect of liquidity, proxied by the Current Ratio, and firm size, proxied by Total Assets, on stock returns. The research period covers the years 2019–2023. The population of this study includes financial reports of 90 energy sector companies listed on the Indonesia Stock Exchange. A purposive sampling technique was employed, resulting in 46 selected companies as the sample. The study uses secondary data derived from the annual financial reports of energy sector companies for the 2019–2023 period. The data analysis method used in this study is panel data regression analysis. In this research, liquidity is measured using the Current Ratio (CR), while firm size is measured by Total Assets. The results indicate that liquidity has a negative and significant effect on stock returns, whereas firm size has a negative but not significant effect on stock returns.