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The rapid advancement of information technology has significantly transformed accounting practices, including among student entrepreneurs. This study aims to analyze the implementation of technology-based accounting among participants of the Student Entrepreneur Development Program (P2MW) using the Technology Acceptance Model (TAM) and Technology Readiness Index (TRI) frameworks. A descriptive qualitative method with a case study approach was applied to ten informants through in-depth interviews and Likert-scale questionnaires, analyzed thematically and supported by TRI score interpretation across the dimensions of optimism, innovativeness, discomfort, and insecurity. The findings reveal that technology acceptance in accounting is influenced by perceived usefulness, which includes time and cost efficiency, improved data accuracy, ease of real-time access, and accelerated strategic decision-making, as well as perceived ease of use that minimizes technical barriers. The TRI analysis indicates high levels of optimism and innovativeness, with low discomfort and insecurity, reflecting strong readiness for technology adoption. The study concludes that implementing technology-based accounting among student entrepreneurs provides tangible benefits and encourages sustainable use, with practical implications for application developers, educational institutions, and policymakers in strengthening accounting technology literacy among young entrepreneurs

The rapid advancement of information technology requires teachers to possess adequate digital skills and understanding to support the learning process. A website serves as an essential digital medium that can be utilized for providing information, learning materials, activity documentation, and facilitating communication among teachers, students, and the school. This study aims to develop and manage a school website as a means to enhance information technology knowledge for teachers at SMP Bina Bangsa Mandiri Cikeas, Bogor Regency. The research employed a system development approach, including needs analysis, design, implementation, and evaluation of website usage by teachers. The results indicate that the developed website provides ease of access in managing school information, preparing digital learning content, and improving teachers’ digital literacy. Moreover, the website serves as a collaborative platform that supports teachers in sharing materials and teaching innovations. Therefore, developing and managing a website effectively contributes to enhancing information technology competence among junior high school teachers.

Floor slabs are important structural elements in building construction that function as floor coverings and withstand various loads. The purpose of this study is to identify the implementation method of the slab work and analyze the material requirements for the slab work of the Joglo Elementary School Building Construction project. This research applies quantitative research type. The volume calculation method is manual (conventional). The calculation analysis is only limited to the work of reinforcing iron, formwork, and concrete. The implementation of floor slab work in this project includes reinforcement work, formwork work, casting work, formwork demolition work, and floor slab concrete maintenance work. The reinforcement requirement for the 1st floor needs 8,551.02 kg, the second floor 17,102.04 kg, and the third floor 17,102.04 kg. The formwork requirements for the 1st floor slab amounted to 1038.34 m2, the second floor amounted to 1038.24 m2, and the third floor amounted to 1038.34 m2. The casting requirement for the 1st floor slab is 103.83 m3, the 2nd floor is 124.60 m3, and the 3rd floor is 124.60 m3.

The Community Service Program (KKN) is a tangible form of student service to the community as an implementation of the three pillars of higher education, namely education, research, and community service. One of the activities carried out during the KKN in Sihuik-huik Village was to socialize the importance of saving from an early age to sixth grade students at MIS Al-Abraar. This activity aimed to instill an understanding of the concept of saving, its benefits, and to train students’ skills through the practice of making piggy banks from used bottles. The implementation methods included delivering material using PowerPoint, showing simple animations, and creative practice in decorating piggy banks. The results of the activity showed a positive response from the students, who were enthusiastic from the beginning to the end of the program. The students not only understood the importance of saving money, but were also motivated to practice it by using the piggy banks they had made themselves. In addition to training creativity and environmental awareness, this activity also instilled the values of discipline, independence, and religious awareness that saving is part of Islamic teachings in managing wealth wisely and avoiding wastefulness. Thus, this socialization activity proved to be effective as a simple financial education medium that shaped positive and beneficial attitudes for the students’ future preparation.

The digital era demands that organizations be fast-moving, adaptable, and innovative. With the advancement of information technology, changes in work methods, global competition, and stakeholder demands are becoming increasingly complex. Knowledge Management (KM) plays an important role as a strategic mechanism for identifying, acquiring, storing, sharing, and utilizing knowledge to improve organizational effectiveness and efficiency. In this context, knowledge management becomes one of the important elements for organizations to enhance performance. Knowledge management is not just about collecting data or information, but how organizations can store, share, create, and utilize knowledge to gain a competitive advantage. This article aims to analyze the importance of knowledge management for organizational performance in the digital age, including how the digital era changes the dimensions of knowledge management, how knowledge management contributes to organizational performance, the challenges faced, and their implications. The data obtained for this study were gathered from observations thru interviews with relevant parties and a literature review study by examining the results of empirical research from the past five years (2020–2025). The method used was descriptive literature analysis of 15 scientific articles from accredited national journals. The analysis focuses on the relationship between knowledge management dimensions (knowledge creation, storage, sharing, and application) and organizational performance indicators (financial performance, innovation, productivity, and customer satisfaction). The study results show that the implementation of knowledge management significantly contributes to improving organizational performance, both directly thru increased efficiency and effectiveness of work processes, and indirectly thru strengthening a culture of innovation and organizational learning. This article asserts that an organization's success in the digital age is not solely determined by its ability to adopt technology, but also by its ability to manage and leverage knowledge as a strategic resource. Therefore, knowledge management needs to be systematically integrated into the organization's digital strategy, accompanied by strengthening a learning culture, human resource training, and adaptive information technology systems.

Law enforcement in the context of recovering state finances does not solely focus on corruption offenses, but also on administrative errors that may potentially cause losses to the state. The State Attorney (Jaksa Pengacara Negara/JPN) holds strategic authority through legal audits to identify, assess, and provide recommendations regarding potential state financial losses arising from administrative actions inconsistent with applicable regulations. This research formulates two main issues: first, how the legal authority of JPN is applied in conducting legal audits on administrative errors potentially causing state financial losses; second, what legal mechanisms are employed by JPN in conducting legal audits on such administrative errors. The findings of this study indicate that the implementation of legal authority by JPN through legal audits aims to ensure that every aspect of authority, procedure, and substance in governmental decision-making, as well as in the procurement of goods and services, complies with legal provisions, starting from the needs identification stage up to the final handover of work results. This is essential for JPN to accurately determine administrative errors that may potentially cause state financial losses and to formulate them in a legal audit report. The mechanism for resolving legal audit findings is carried out through coordination between JPN and the Government Internal Supervisory Apparatus (APIP) to determine the amount of potential losses. Subsequently, JPN provides recommendations to the applicant to return the potential losses to the state or regional treasury.

This study investigates the impact of green accounting practices on corporate environmental performance, with a focus on manufacturing firms in Indonesia. Green accounting, which involves the identification, measurement, and reporting of environmental costs, is increasingly recognized as a strategic tool for enhancing corporate accountability and sustainability. However, in developing countries, its implementation remains limited and fragmented. Using a qualitative approach, this research explores how green accounting mechanisms are integrated into corporate decision-making processes and how they influence key environmental performance indicators such as energy efficiency and waste reduction. Data were collected through semi structured interviews with environmental and finance managers from five companies actively participating in the PROPER environmental rating program. Thematic analysis revealed that firms with advanced environmental accounting practices achieved higher energy savings and waste reduction outcomes, as well as superior PROPER ratings. These improvements are directly linked to the strategic use of environmental data in operational planning and investment decisions. Nonetheless, challenges such as the lack of technical guidelines, insufficient human resources, and the absence of standardized frameworks remain significant barriers to broader adoption. The study contributes to the growing literature on sustainability accounting in emerging economies and offers practical implications for policymakers and corporate practitioners seeking to institutionalize green accounting as part of sustainable business governance.

The Kaharingan Hindu community represents an indigenous Dayak group residing in Central Kalimantan, distributed across fourteen districts and municipalities. One of these communities is located in Parit Village, Cempaga Hulu Subdistrict, East Kotawaringin Regency. Following its integration into Hinduism in 1980, various forms of religious guidance have been implemented; however, these efforts have not been fully optimal due to the vast geographical conditions of Central Kalimantan. This community service program conducted in Parit Village aims to strengthen the community’s śraddhā (faith) and jñāna (knowledge and understanding) of Hindu teachings. The program employed an outreach and educational approach focused on reinforcing the fundamental principles of Hinduism. Its implementation involved collaborative engagement with several partners, including the Ministry of Religious Affairs of the Republic of Indonesia (East Kotawaringin Office), the Kaharingan Hindu Council of Parit Village, and the active participation of the local Hindu community. The results indicate that many community members still lack comprehensive understanding of Hindu doctrines, partly due to limited access to sacred texts. Through the outreach activities, participants demonstrated improved comprehension of basic Hindu teachings, as evidenced by their ability to articulate and elaborate on the materials presented during the discussions.

Community engagement activities through the KKN program in Sialaman Village, Sipirok Subdistrict, South Tapanuli Regency were designed to strengthen the capabilities of local MSME actors in tempeh production. Program implementation used participatory methods that actively involved the community, including initial observation, counseling, and production practice stages. A total of 30 people participated, including PKK mothers, village youth, and small-scale local entrepreneurs. The learning by doing approach proved its effectiveness in transferring technical skills to participants. Observations during the activity showed that 90% of participants demonstrated high enthusiasm and gained new insights regarding the transformation of soybeans into economic commodities. This program successfully awakened entrepreneurial spirit and opened business opportunities based on sustainable local agricultural products.

This Community Service (PkM) program was conducted in Kaligentong Village, Gladagsari, Boyolali, Central Java, aiming to enhance the competitiveness of local superior products through the implementation of digital marketing strategies for micro, small, and medium enterprises (MSMEs). The main problem faced by the partners was their limited ability to utilize social media and online marketplaces for effective product marketing. The program employed a two-day training approach, including product photography and videography using smartphones, promotional content writing (copywriting), and online store creation on e-commerce platforms, followed by hands-on mentoring and evaluation. The results showed a significant improvement in participants’ knowledge and skills in managing digital business accounts, producing engaging photo and video content, and utilizing marketplaces to expand their market reach. More than 80% of participants successfully created new business accounts and actively promoted their products online. This activity had a positive impact on improving digital literacy and local product marketing while strengthening the collaboration between higher education institutions and the community in developing the village economy.

This study aims to optimize agricultural and livestock yields in Pujon District, Malang, the largest dairy production center, facing the dilemma of commodity price fluctuations and limited product diversification. The method implemented was the Participatory Local Social Development (PLSD) approach, focusing on holistic intervention (research, design, implementation, and evaluation). The research subject was the owner of Geofarm, Feri Fahrian Maulana. The program aimed to transform the dairy and vegetable processed product, Milk Stick (STISU), from a home industry scale into a competitive business unit. Program results demonstrate significant strengthening of the pre-digitalization foundation, including successful product R&D, HPP/BEP formulation, acceleration of legal compliance (NIB and Halal Certification), and the establishment of digital assets and informative packaging. Strategically, the evaluation prompted the consolidation of the STISU brand as a sub-brand under the master brand "Geofarm", proving the effectiveness of PLSD in building young entrepreneurial capacity for community-based food security and market readiness in the digital era.

Generation Z is recognized as a group that is adaptive to technological developments; however, they still face serious challenges in terms of financial management. Based on the National Survey of Financial Literacy and Inclusion by the Financial Services Authority (OJK) in 2022, the level of financial literacy in South Kalimantan is still far below the national average, at only 42.88% compared to 49.68%. This low level of financial literacy often triggers consumptive behavior and lack of responsibility in financial decision-making. This community service activity aims to enhance comprehensive understanding of financial literacy, build skills in financial management and recording, and foster interest in safe investment through education digitalization. The implementation method includes material delivery through socialization, followed by discussion and question-and-answer sessions, as well as evaluation using Pre-Test and Post-Test instruments. The results of the activity demonstrate an increase in understanding, as reflected by the increase in the average scores from 75,33 in the Pre-Test to 100 in the Post-Test, indicating a 24,67% improvement. Thus, this activity not only enhanced understanding but also fostered awareness of the importance of wise financial management in the face of digital economic challenges.

This community service activity aims to improve the time management skills and understanding of fifth-grade students at SDN Kuin Selatan 3 through educational outreach and learning assistance. The background of this activity is the low awareness of students in utilizing their time effectively due to a lack of understanding of the importance of time planning. The implementation methods include interactive outreach, daily schedule planning exercises, ice-breaking activities, and pre- and post-activity questionnaires to assess students level of understanding. The evaluation results show an increase in the average score from 23.5 to 27.3, or an increase of 3.8 points (16.17%). The aspects with the highest increase were the ability to distinguish between study and play time by 80% and the use of time reminders by 52.63%. These results indicate that socialization and mentoring activities have a positive impact on students' awareness, discipline, and responsibility in managing time. These activities are effective as character education efforts based on time management at the elementary school level.

This community service activity was carried out by the Real Work Lecture (KKN) team of the State Islamic University of North Sumatra (UINSU) with the aim of developing ecoprint products as an environmentally friendly innovation as well as a means of empowering creative MSMEs in the environment of SD 040479 Perteguhen, Simpang Empat District, Karo Regency. This program was motivated by the low level of public awareness of the importance of sustainable natural resource management and the limited skills in utilizing the potential of the environment to create products with economic value. This activity is also expected to provide an educational experience for elementary school students in learning about environmentally friendly concepts and creative entrepreneurship from an early age. The activity was held on August 9, 2025, involving participants from among students, teachers, and the community around the school. The implementation method included four stages, namely (1) socialization and environmental education on the basic principles of ecoprint, (2) technical training in ecoprint making, (3) hands-on practice using natural materials, and (4) evaluation and reflection on the results of the work. The technique used was the method of soaking tote bags in hot water at a temperature of 80–90°C using natural materials such as teak leaves, guava leaves, cassava leaves, and hibiscus flowers available around the school. The results of the activity showed that the hot water soaking technique produced soft natural motifs, harmonious color gradations, and leaf patterns

Innovation is the process of optimizing various resources to produce more efficient and sustainable solutions. This study aims to examine the relationship between resources and innovation strategies in supporting sustainable entrepreneurship through a Systematic Literature Review (SLR) approach. A total of 25 scientific articles were analyzed using PRISMA guidelines to examine the role of resources such as human, technological, information, financial, and physical resources in the context of product, process, and managerial innovation. The research findings indicate that the success of innovation is strongly influenced by the organization's ability to utilize and synergize its resources, especially in the development of internal capabilities such as tacit knowledge, research and development activities, and digital technology. Human resource creativity is the main driver of product innovation, while process innovation is strengthened by the application of technology and a learning culture. Managerial innovation is heavily influenced by entrepreneurial orientation and dynamic capabilities in responding to change. The implementation of sustainable innovation strategies such as green, digital, and social innovations also increases business competitiveness through cross-sector collaboration. This study emphasizes the importance of integrated resource management and innovative strategies to achieve sustainability, especially in the small and medium enterprise sector.

This study aims to analyze the effect of work stress and work discipline on the effectiveness of human resources (HR) in employees of the Communication and Information Service (Diskominfo) of Ciamis Regency. The effectiveness of human resources is crucial for the success of government agencies in public services and information technology management, where the optimal performance of employees is influenced by stress management and discipline levels. This study adopted a quantitative-descriptive method by distributing questionnaires to 40 respondents who were selected through random sampling techniques. The data testing included validity, reliability, and multiple linear regression analysis tests to test the relationship of independent variables (work stress $X_1$ and work discipline $X_2$) to bound variables (HR effectiveness $Y$). The results of the analysis show that work stress and work discipline simultaneously have a significant effect on the effectiveness of human resources. Partially, work stress has a negative influence, indicating that increased work stress tends to reduce the effectiveness of human resources. On the contrary, work discipline has been shown to have a positive effect, showing that the higher the employee's discipline, the more their work effectiveness will increase. Therefore, the conclusion emphasizes that increasing the effectiveness of human resources requires the implementation of effective work stress management and the establishment of a consistent work discipline culture. This effort is important to create a conducive work environment, increase productivity, and strengthen the performance of the state civil apparatus in supporting an electronic-based government system and digital public services.

The Community Service Program (KKN) is one of the implementations of the university’s tridharma focused on community engagement, aiming to improve welfare and economic empowerment in rural areas. This study aims to analyze the role of the KKN program in enhancing Islamic economic literacy among small business owners in Pahang Village, Talawi District. The research employs a descriptive qualitative method using a participatory approach, involving KKN students, small entrepreneurs, and village officials as key informants. Data were collected through field observations, in-depth interviews, and documentation of activities. The results show that socialization, Islamic financial training, and business mentoring activities successfully improved participants’ understanding of Islamic economic principles such as honesty, justice, and the prohibition of usury. Moreover, the KKN program encouraged entrepreneurs to apply sharia-compliant transactions and develop sustainable financial management practices. Therefore, the KKN program has a significant contribution to strengthening Islamic economic literacy and fostering a small-business ecosystem rooted in Islamic values at the village level.

This study explores the impact of Artificial Intelligence (AI) integration and algorithm transparency on organizational efficiency and perceived fairness in Human Resource (HR) decision-making. Using a qualitative literature review approach, the research examines the mediating role of employee trust and the moderating influence of organizational culture. The analysis focuses on peer-reviewed international studies published since 2020, reflecting the latest theoretical and empirical developments in AI and HR management. The findings reveal that a higher level of AI integration improves decision speed, reduces operational costs, and increases the accuracy of talent allocation. However, these efficiency gains are not independent of ethical considerations. Transparent algorithms are shown to significantly enhance employees’ trust and perceptions of fairness, whereas opaque systems tend to generate resistance and distrust. Furthermore, organizational culture plays a crucial moderating role. Companies with innovative and participatory cultures report better outcomes from AI implementation, while hierarchical cultures are associated with lower adoption success and ethical challenges. This research highlights the importance of aligning technical capabilities with social and cultural factors to optimize the use of AI in HR functions. The study contributes to the discourse on socio-technical systems by proposing an integrative framework that links AI integration, transparency, trust, and culture to key organizational outcomes. Practical implications include the need for transparent system design, ethical governance, and cultural readiness to support responsible AI adoption in HR.

This community service activity was carried out in Kuala Indah Village with the aim of improving the skills and economic independence of the community through creative entrepreneurship training in the form of making liquid dish soap. This program was motivated by the socio-economic conditions of the village community, the majority of whom work In the informal sector with uncertain incomes, so that alternative businesses that are easy to do and have economic value are needed. The implementation method of the activity consisted of three stages: socialization, provision of materials, and direct practice of soap making. The results of the activity showed that the community was very enthusiastic in participating in the training and was able to practice the soap making process independently, from mixing the ingredients to packaging the final product. Through this activity, the community gained new knowledge about the ingredients, functions, and benefits of dish soap, as well as opportunities for developing it as a household business. This training successfully improved the skills, motivation, and entrepreneurial spirit of the Kuala Indah Village community, while also opening up opportunities for the formation of independent small businesses that have the potential to improve the family economy

Service activities in this educational unit are carried out with the aim of fulfilling the teaching assistance program, in which one of the programs is the work program for developing mathematics teaching media in the form of snakes and ladders, the application of the educational game Snakes and Ladders (snakes and ladders) as a mathematics learning innovation in class II MIS NWDI Selong. This game is used as a medium to help students understand the concept of plane shapes and simple addition operations in a fun way. Service activities are carried out through four main stages, namely planning, implementation of learning, and evaluation of activities. The results of the activity show that the application of the Snakes and Ladders game is able to increase students' enthusiasm for learning, strengthen understanding of basic mathematical concepts, and foster teacher enthusiasm in developing creative learning. Educational game media has been proven to be able to create a more active, communicative, fun and meaningful learning atmosphere for elementary school students.