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This study aims to examine the implementation of the Village Financial System (SISKEUDES) information technology by applying the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework and the Technology Acceptance Model (TAM) in Daleman Village, Lawu Village, and Baran Village, Sukoharjo Regency. By adopting a qualitative descriptive approach and triangulation methods, the research establishes that internal control mechanisms under the COSO guidelines are being applied productively. Such compliance is demonstrated through the mandatory cross-verification process conducted by the Financial Officer and Village Secretary, supported by the analytical capabilities of the system’s built-in audit trail. From the TAM perspective, village officials show a high level of technology acceptance, since the system is perceived to provide considerable ease of use and significant benefits in improving the efficiency of financial reporting. Nevertheless, several technical challenges remain, particularly server congestion during peak reporting periods. In addition, there is still a limitation in external transparency, as the dissemination of financial information through digital platforms such as village websites has not been optimally socialized to the community. As a result, many residents continue to rely on conventional information channels such as information boards and village meetings. Therefore, although internal accountability has been well established, improvements in digital infrastructure and communication strategies are necessary to strengthen transparency in village financial management

This study aims to analyze the regulatory characteristics of the Regulation of the Minister of Home Affairs Number 77 of 2020 as a technical guideline for regional financial management, particularly in examining the tension between its normative nature and mandatory provisions, as well as their implications for regional financial governance. The research employs a normative juridical approach, utilizing both statute and conceptual approaches, complemented by a critical analysis of the regulation’s implementation. The findings indicate that, formally, Regulation No. 77 of 2020 is normative in nature as a guideline; however, in practice, it contains numerous mandatory provisions that bind local governments. These mandatory elements have been shown to enhance accountability and transparency through the standardization of procedures, reporting obligations, and strict supervisory mechanisms. On the other hand, the dominance of detailed rules tends to create policy rigidity, increase administrative burdens, and reduce the flexibility and discretion of local governments in adapting policies to local needs. Furthermore, the study identifies a phenomenon of formalistic or ritualistic compliance, which risks producing symbolic accountability without improving the quality of public services. The effectiveness of the regulation’s implementation is also influenced by disparities in human resource capacity, information systems, and regional fiscal capabilities. Therefore, a balance between mandatory approaches and normative flexibility is necessary to ensure that regional financial governance operates effectively, adaptively, and in accordance with the principles of good governance.

This community service activity aims to enhance public understanding of the role of infrastructure in supporting quality of life, particularly through the utilization of the Sub PPKBD Tambakkemerakan Community Hall in Krian as a social and educational space. The method used is Participatory Action Research (PAR), which emphasizes active community involvement in every stage of the activity, from problem identification to program implementation. The activities were carried out through a series of events that combined elements of togetherness, religiosity, and education, such as communal iftar (breaking the fast), congregational prayers, and an offline webinar featuring student speakers.The results indicate an improvement in community understanding of the importance of utilizing social infrastructure not only as a gathering place but also as a medium for learning and empowerment. In addition, the activity strengthened social interaction, increased community solidarity, and encouraged active participation in utilizing available facilities more productively. Despite several challenges, such as time constraints and differences in participants’ levels of understanding, the activity overall had a positive impact in promoting the optimization of social infrastructure functions. Therefore, the continuation of similar programs is necessary to support sustainable improvements in community quality of life.

The implementation of civil justice in Indonesia is fundamentally guided by the principles of simplicity, speed, and low cost. However, in practice, the regulation concerning the time limits for summons and the determination of trial schedules remains inadequate, leading to legal uncertainty. This study aims to analyze the legal certainty of time limits in summons and trial scheduling within civil procedural law, as well as to examine its implications for the effectiveness of case resolution. This research employs a normative legal method with statutory and conceptual approaches, supported by a descriptive-analytical design. The findings indicate that existing regulations, particularly those derived from the Herzien Inlandsch Reglement (HIR) and Rechtsreglement voor de Buitengewesten (RBg), only provide minimum standards for summons but do not comprehensively regulate the timeframe for determining the first hearing or intervals between subsequent hearings. As a result, there is broad discretion in judicial practice, which leads to inconsistencies among courts, repeated trial delays, increased litigation costs, and reduced access to justice. Although recent reforms through electronic court systems have improved the mechanism of summons delivery, they have not sufficiently addressed the issue of time management in trial proceedings. This study concludes that the absence of clear and comprehensive regulations on trial timeframes weakens legal certainty and hinders the realization of efficient judicial processes. Therefore, strengthening normative regulations on trial scheduling is essential to support a more effective, predictable, and equitable civil justice system.

In the current digital era, public services are increasingly being transformed through technology, including tax administration systems. One of the major innovations implemented by the Indonesian government is the Core Tax System, an integrated tax administration system designed to improve service efficiency, data integration, and taxpayer compliance monitoring. This study aims to analyze the effect of Core Tax System implementation on taxpayer compliance in Indonesia. The research adopts a quantitative approach using primary data collected through questionnaires distributed to taxpayers. The collected data were tested using validity and reliability tests and analyzed through descriptive statistics and significance testing to examine the relationship between the research variables. The results indicate that the implementation of the Core Tax System has a positive and significant effect on taxpayer compliance, both partially and simultaneously. These findings suggest that tax system digitalization can serve as an important instrument in improving taxpayer compliance in Indonesia.

The development of Artificial Intelligence (AI) has transformed how business organizations manage operations, process information, and make strategic decisions, thereby creating a need for leadership patterns that are more adaptive, visionary, and responsive to digital transformation. This study aims to explain the concept of AI Leadership in the business context, identify why modern leadership must adapt to the advancement of AI, and analyze the leadership strategies that are relevant for navigating the era of AI-driven business. The study employs a Systematic Literature Review (SLR) approach with a narrative-thematic synthesis of relevant open-access scholarly literature on AI Leadership, digital leadership, human–AI collaboration, business transformation, and AI ethics. The findings show that AI Leadership represents a modern form of leadership that emphasizes not only technological understanding but also the ability of leaders to direct organizational change, foster data-driven decision making, manage collaboration between humans and technology, and implement responsible AI governance. The study also finds that the main strategies required by leaders in the AI era include strengthening digital literacy, developing adaptive managerial capabilities, enhancing human–AI collaboration, and integrating ethical principles into technology implementation. This article contributes conceptually by reinforcing AI Leadership as a leadership framework that is highly relevant to modern organizations and offers practical implications for the development of business leadership in the era of digital transformation.

This community service activity aims to improve the community’s knowledge and skills in making natural-ingredient massage oils as both an alternative health product and a business opportunity. The program was implemented in Bingkat Village, Pegajahan Subdistrict, Serdang Bedagai Regency, with the primary target being housewives who are members of the PKK group. The main challenges faced by the community partners include high reliance on chemicalbased products, limited understanding of the use of medicinal plants, and a lack of productive activities that support family economies. Implementation methods included outreach sessions, training, hands-on practice, and guidance in making massage oil using natural ingredients such as lemongrass oil and nutmeg seed oil. In addition, participants were also provided with training in packaging, business management, and basic marketing. The results of the activities showed an increase in the community’s knowledge and skills in processing natural ingredients into massage oil products that are safe, effective, and economically valuable. This program is expected to promote community selfreliance and increase family income through the development of businesses based on local potential.

The military coup in Myanmar in February 2021 triggered a prolonged political crisis that impacted the stability of the Southeast Asian region. This study analyzes the role of Thai diplomacy in responding to and contributing to the resolution of Myanmar's social and political conflict between 2021 and 2024. Using a qualitative approach and descriptive-analytical study, this study examines Thailand's diplomatic steps both bilaterally and multilaterally, particularly within the ASEAN framework. The results show that Thailand played a significant role as a facilitator of dialogue and negotiations with the Myanmar military junta through an approach that prioritized the principles of non-intervention, soft diplomacy, and the interests of regional stability. Thailand was also active in encouraging the implementation of the ASEAN Five-Point Consensus and facilitating informal communication channels that created a space for discussion between the junta and the international community. This study concludes that geopolitical interests, border security, and economic relations influenced Thailand's diplomatic stance and strategy in addressing the Myanmar crisis.

Mental health issues among university students have become a growing concern, driven by academic pressures, career uncertainties, and complex social transitions. However, a large proportion of students remains reluctant to seek professional psychological support due to social stigma and limited access to institutional counseling services. This study proposes the design and implementation of an Android-based chatbot application that integrates mood tracking and sentiment analysis to continuously monitor the emotional states of university students. The system employs a fine-tuned RoBERTa (Robustly Optimized BERT Pretraining Approach) model trained on the EmoContext conversational dataset (SemEval-2019 Task 3), comprising 30,160 labeled three-turn dialogue instances across four emotion classes: angry, happy, sad, and others. The model was fine-tuned for four epochs using the AdamW optimizer with a learning rate of 2e-5 and a maximum sequence length of 128 tokens. Evaluation on a held-out validation set of 6,032 samples yielded an overall accuracy of 88.28%, a macro-average F1-score of 0.87, and a weighted-average F1-score of 0.88. Per-class F1-scores were 0.89 (angry), 0.83 (happy), 0.91 (others), and 0.86 (sad). The classified emotion is transmitted in real time to the chatbot response logic, which generates empathetic replies and personalized relaxation recommendations based on the detected mood. Primary data collection through questionnaires and interviews with 62 and 19 university students respectively confirmed the need for accessible digital mental health support. The results demonstrate that RoBERTa-based fine-tuning on conversational data provides a reliable foundation for real-time emotion-aware mental health chatbot systems.

The results of the study show that pricing strategy contributes dominantly to increasing sales, but the lack of digital promotion causes limited market reach. Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving national economic development and providing employment. However, in facing an increasingly competitive market, MSMEs need to implement efficient marketing strategies to ensure sustainability and sustainable growth. This community service activity aims to provide knowledge and assistance to Indonesian Es Teh MSMEs regarding the implementation of flexible marketing strategies, both through digital and traditional channels. The activity took place at the Es Teh Kampung Solo outlet in Kramatwatu Square. The methods used included counseling, training, and assessment of marketing strategy implementation, with a primary focus on optimizing social media as an interactive and competitive digital promotional tool. The results of this activity demonstrated a significant increase in MSMEs' understanding of strategic marketing planning, promotional innovation, and the use of digital platforms to expand market reach. Thus, it is hoped that digital-based marketing strategies can strengthen the competitiveness and sustainability of MSMEs. This activity is expected to contribute to increasing the competitiveness and sales volume of the Kampung Solo Es Teh MSME in a sustainable manner through the implementation of a modern marketing approach that is responsive to technological changes.

The implementation of smoking prohibition policies in Islamic boarding schools continues to depend largely on manual monitoring methods, which often face challenges related to consistency and supervision range. This study aims to design an Internet of Things (IoT)-based cigarette smoke detection system as an alternative monitoring approach that is more effective, measurable, and sustainable. The system design combines an MQ-2 gas sensor with a NodeMCU ESP8266 microcontroller programmed through the Arduino IDE platform. When smoke levels detected by the sensor exceed the predetermined limit, the system automatically triggers a buzzer and LED as warning indicators while simultaneously sending monitoring data to cloud-based platforms such as Firebase or ThingSpeak for real-time observation through web interfaces. The research outputs include a comprehensive system design consisting of system architecture, electronic circuit schematics, flowcharts, and pseudocode that are systematically arranged to support future prototype development and implementation. Through this design, the proposed system is expected to provide an initial technological solution that can enhance the effectiveness of monitoring and enforcing smoke-free regulations within Islamic boarding school environments.

Industrial hygiene management plays a critical role in protecting worker health by controlling exposure to hazardous factors in the workplace. However, many work environments still show suboptimal implementation, leading to increased risks of occupational diseases. This study aims to analyze the implementation of industrial hygiene management systems in improving worker health based on a literature review approach. The method used is a literature review by collecting and analyzing scientific articles from national databases published between 2021 and 2026. A total of ten relevant articles were selected through a systematic screening process based on predefined inclusion criteria. The findings indicate that workplace hazards such as physical, chemical, and ergonomic factors are significantly associated with various health problems, including respiratory disorders, musculoskeletal issues, and work-related fatigue. The implementation of industrial hygiene management systems, including hazard identification, risk control measures, use of personal protective equipment, and environmental monitoring, has been shown to reduce health risks among workers. However, the effectiveness of implementation is influenced by factors such as worker compliance, management commitment, and availability of facilities. These results highlight the importance of a comprehensive and systematic approach to industrial hygiene in maintaining worker health and preventing occupational diseases. Therefore, strengthening the implementation of industrial hygiene management systems is essential to create a safe and healthy working environment and to support sustainable occupational health practices.

This study aims to analyze the understanding of Micro, Small, and Medium Enterprises (MSMEs) in Harjosari II Village regarding Islamic financial inclusion and its contribution to expanding access to business capital financing. Although the national financial inclusion index continues to increase, the implementation of Islamic financial inclusion still faces challenges at the grassroots level. This research used a descriptive qualitative method with data collection techniques consisting of observation, documentation, and in-depth interviews with MSME owners in Harjosari II Village and staff from KSPPS & BMT Syariah Sejahtera (SS) Medan. The findings show that MSME owners’ understanding of Islamic financial inclusion is influenced by religiosity and the perception of justice through the profit-sharing system. Islamic financial inclusion is implemented through a kinship approach and simplified administrative procedures for the informal sector. However, the main obstacles to expanding financing access include limited Islamic financial literacy, restricted financing ceilings, and entrepreneurs’ lack of confidence in formal banking procedures. Islamic financing contributes to increasing production capacity and providing spiritual peace of mind by offering capital alternatives free from usury (riba). This study recommends strengthening direct technical socialization and implementing more flexible financing ceiling policies to support MSME growth in suburban areas.

Pharmaceutical services initially focusing solely on drug management (Drug Oriented) to comprehensive services that include clinical pharmacy services and medication services aimed at improving patients' quality of life (Patient Oriented). Clinical pharmacy services in pharmacies are part of pharmaceutical services that are directly responsible to patients in relation to pharmaceutical preparations, medical devices, and disposable medical supplies. This study aims to determine the implementation of clinical pharmacy services in pharmacies in the Gedong Tataan District of Pesawaran Regency. The research approach used was quantitative descriptive with a simple random sampling technique. The sample in this study consisted of 16 pharmacies and pharmacy staff working in pharmacies in the Gedong Tataan District, Pesawaran Regency, who met the inclusion and exclusion criteria. Data collection was carried out by conducting with guided interviews using questionnaires and observation on the implementation of clinical pharmacy services by pharmacy staff. The results showed that the clinical pharmacy services implemented in pharmacies in Gedong Tataan District, Pesawaran Regency, were prescription assessment and services by 74% with a good category (61-80%), dispensing by 95% with a very good category (81-100%), and drug information services (PIO) obtained a percentage of 72% with a good category (61-80%). Clinical pharmacy services were mostly carried out by Pharmacy Vocational Personnel (TVF) at 37.5%. Clinical pharmacy services in pharmacies throughout the Gedong Tataan District of Pesawaran Regency have not been fully implemented in accordance with the standards of pharmaceutical services in pharmacies according to Permenkes No. 73 of 2016, as there are still several aspects that have not been carried out.

The management of nonformal education programs increasingly demands socially grounded approaches capable of fostering inclusivity, sustainability, and community empowerment. This study aims to analyze the concept and implementation of social-based management within nonformal education systems, emphasizing participatory governance, social capital, and collaborative learning as strategic components of effective program administration. Employing a qualitative narrative review methodology, this research synthesizes empirical and conceptual findings from peer-reviewed studies published between 2018 and 2025 to identify dominant themes, theoretical orientations, and emerging innovations in the field. The results reveal that social-based management strengthens institutional accountability,enhances program sustainability, and promotes shared ownership among community stakeholders. The integration of participatory management and social capital theories provides a conceptual foundation for improving nonformal education governance through collaboration, trust networks, and local knowledge mobilization. The study contributes theoretically by refining the framework of participatory educational management, and practically by offering guidance for policymakers and practitioners in designing community-driven education programs. These findings underscore the importance of socially embedded governance as a pathway toward inclusive, adaptive, and transformative nonformal education.

Contract law recognizes the concept of force majeure as a mechanism to address extraordinary circumstances that hinder the performance of obligations, namely unforeseen events beyond the debtor’s control that may result in the release or suspension of obligations. However, this concept has limitations, as it does not encompass situations such as economic or monetary crises. In the development of international contract law, the UNIDROIT Principles of International Commercial Contracts 2016 (UPICC) introduce the concept of hardship as a response to fundamental changes in circumstances that affect the economic equilibrium of the parties. Although hardship has not been explicitly recognized in Indonesian law, it is considered more relevant for addressing such conditions.This study aims to examine the historical development of the concept of hardship and to analyze the implementation of its underlying values in Indonesian legal practice. The method employed is normative legal research, utilizing primary, secondary, and tertiary legal materials. The findings indicate that, despite the absence of explicit regulation within the national legal system, the values of hardship have been reflected in several court decisions through approaches grounded in fairness and contractual adjustment.The implication of this study is that the concept of hardship has the potential to be explicitly adopted into Indonesian contract law in order to fill existing legal gaps and provide a more adaptive solution to changing circumstances, particularly in addressing economic or monetary crises that fall outside the scope of the force majeure regime

Health communication plays a crucial role in dental practice, particularly in conveying sensitive clinical information or bad news. Barriers to communication can increase patient anxiety, decrease adherence to therapy, and impact the quality of healthcare services. The SPIKES protocol presents a six-stage, systematic and empathetic communication model for conveying clinical information. This study aims to analyze the implementation of the SPIKES protocol as a health communication model in dental practice. The study used a systematic literature review method with data sources from the Scopus, PubMed, and Web of Science databases for the period 2020–2025. Article selection was carried out using the PRISMA approach based on inclusion and exclusion criteria. The results of the study indicate that the implementation of the SPIKES protocol can improve the clarity of information delivery, strengthen the relationship between healthcare professionals and patients, and reduce patient anxiety. In addition, the empathetic approach in SPIKES contributes to increased patient satisfaction and adherence to treatment plans. In conclusion, the implementation of the SPIKES protocol can support the improvement of the quality of clinical communication in dental practice through the delivery of targeted, humanistic, and patient-centered information.

Health communication plays a crucial role in dental practice, particularly in conveying sensitive clinical information or bad news. Barriers to communication can increase patient anxiety, decrease adherence to therapy, and impact the quality of healthcare services. The SPIKES protocol presents a six-stage, systematic and empathetic communication model for conveying clinical information. This study aims to analyze the implementation of the SPIKES protocol as a health communication model in dental practice. The study used a systematic literature review method with data sources from the Scopus, PubMed, and Web of Science databases for the period 2020–2025. Article selection was carried out using the PRISMA approach based on inclusion and exclusion criteria. The results of the study indicate that the implementation of the SPIKES protocol can improve the clarity of information delivery, strengthen the relationship between healthcare professionals and patients, and reduce patient anxiety. In addition, the empathetic approach in SPIKES contributes to increased patient satisfaction and adherence to treatment plans. In conclusion, the implementation of the SPIKES protocol can support the improvement of the quality of clinical communication in dental practice through the delivery of targeted, humanistic, and patient-centered information.

This research aims to analyze the legal protection of workers' rights during Termination of Employment (PHK) due to company bankruptcy, as well as assessing the conformity between applicable legal provisions and practice in the field. The method used is normative legal research with a statutory and factual approach. The research examines various legal regulations related to employment and bankruptcy, as well as the implementation of these regulations in resolving employment disputes. The research results show that the regulation of layoffs according to Law Number 6 of 2023 concerning Job Creation emphasizes that layoffs are the termination of the employment relationship due to certain things which result in the end of the rights and obligations between workers and employers which is a last resort. In practice, however, workers often experience difficulties in obtaining their normative rights, especially when companies face financial instability or insolvency. Then the responsibilities that can be carried out by companies to realize fair legal protection for workers are divided into 2 (two) efforts, namely preventive and repressive. Preventive efforts include compliance with labor regulations and transparent communication, while repressive efforts are carried out through dispute settlement and fulfillment of workers’ compensation rights. This research confirms the existence of a gap between legal norms and practice in the field. Therefore, it is necessary to increase legal awareness and strengthen regulatory enforcement to ensure the fulfillment of the rights of workers affected by layoffs.

Malpractice in the health professions is one of the issues that can cause harm to patients, health professionals, and healthcare institutions. A lack of understanding among students as prospective health professionals regarding ethical aspects, legal principles, professional standards, and proper service procedures may increase the risk of malpractice. This Community Service activity aims to provide students of STIKES Pasapua Ambon with an understanding of the concept of malpractice, the factors causing malpractice, and preventive efforts through the implementation of professional ethics, compliance with standard operating procedures, effective communication, and the improvement of professional competence. The activity was carried out through counseling, educational sessions, interactive discussions, and guidance on health law for participants. The results of the activity indicate an increase in students’ knowledge and awareness of the importance of understanding the limits of professional authority, legal responsibility, and preventive measures to avoid malpractice in healthcare practice. This activity is expected to help develop future health professionals who are professional, ethical, and responsible in providing safe and high-quality healthcare services.