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This community service program was initiated in response to the need to strengthen collaboration between parents and schools in fostering character development and noble morals among elementary school students. The main issue addressed was the lack of structured and sustainable educational collaboration between parents and the school in supporting character-building practices. The program aimed to develop a participatory and reflective collaboration model through a systematic parenting initiative. A qualitative participatory approach based on community engagement was employed, consisting of needs assessment, joint discussion and planning, parenting program design, workshops and Focus Group Discussions (FGDs), mentoring and monitoring, as well as evaluation and reflection. The results highlight significant improvements in two-way communication between parents and teachers, increased collective awareness of the family’s strategic role in character education, and the establishment of a regular communication forum as a new social structure within the school community. Positive changes were also observed in parenting practices, including the implementation of positive discipline and empathetic communication at home aligned with school values. The emergence of local parent leaders further strengthened program sustainability. Overall, the participatory educational collaboration model proved effective in promoting social transformation and reinforcing sustainable character and moral development among students.

Mosque-based community economic empowerment activities have significant potential to improve community welfare, particularly for small businesses in the mosque's immediate vicinity. However, implementation is still largely conventional and lacks a data-driven approach, resulting in suboptimal beneficiary identification and activity evaluation. This community service initiative aims to promote a data-driven approach to mosque-based community economic empowerment through sharia bazaar activities. Implementation methods include initial observation, outreach and education for mosque managers and business owners, technical assistance for sharia entrepreneurship, and activity evaluation. The results demonstrate an increased public understanding of the importance of data use in determining beneficiaries, managing bazaar activities, and developing businesses based on sharia economic principles. The outcomes of this initiative include improved data management literacy, a simple data collection format for sharia bazaar activities, and recommendations for developing a mosque-based data collection system. It is hoped that this initiative will be the first step in building a sustainable, transparent, and data-driven community economic empowerment model within the mosque environment.

Non-communicable diseases (NCDs) are the leading causes of morbidity and mortality, particularly among older adults. Integrated Development Posts for Non-Communicable Diseases (Pos Pembinaan Terpadu Penyakit Tidak Menular / Posbindu PTM) play a crucial role in the early detection of NCD risk factors at the community level. This activity aimed to conduct NCD risk factor screening through the measurement of blood pressure, random blood glucose, total cholesterol, and uric acid levels, as well as to provide health consultations for participants of Posbindu Rosella, South Kembangan. The activity was conducted in November 2025 using a descriptive design. A total of 30 Posbindu participants were involved. Health examinations included blood pressure, random blood glucose, total cholesterol, and uric acid measurements. Data were analyzed descriptively and classified into normal and abnormal categories based on clinical guidelines. The majority of participants were female (80%), with a mean age of 60.5 ± 9.7 years. The mean systolic blood pressure was within the hypertensive range. Approximately 50% of participants had impaired glucose regulation, 60% experienced hyperuricemia, and 40% had total cholesterol levels classified as borderline or higher.  Health screening activities at Posbindu revealed a high prevalence of NCD risk factors among participants. Posbindu plays an essential role in early detection and community-based prevention of non-communicable diseases.

This community service program aims to implement a technology-based digital marketing mix strategy to promote the education program of the Barisan Mujahid Matita (BMM) Da'wah House to teenagers in the Titipapan area, Medan. The methods used include digital audience analysis to identify the characteristics of Generation Z, planning data-driven content strategies using artificial intelligence (AI) tools, and implementing integrated digital campaigns through various social media platforms such as Instagram, TikTok, and YouTube. The activities also include intensive mentoring and practical training for adolescents in creative content creation, da'wah copywriting, social media management, and digital campaign performance evaluation. The results of the program showed an increase in adolescent participation in BMM's education program by 65%, a growth in social media engagement by 200%, and the formation of an independent and sustainable adolescent digital content team. This program proves that the integration of digital technology in religious education marketing strategies is not only effective in reaching adolescents, but also encourages active engagement, creativity, and positive digital literacy in the community.

This study aims to describe the production process, business strategy, and product offerings of the COSIK chocolate factory located in Maumere, Sikka Regency, East Nusa Tenggara. The COSIK chocolate factory utilizes local raw materials, such as cocoa beans, obtained directly from local farmers, and implements a processing process without the use of chemical preservatives. This approach not only increases the added value of local products but also supports community economic empowerment through partnerships with cocoa farmers in the region. Furthermore, the use of simple yet modern technology enables a hygienic production process that meets quality standards. The results show that the COSIK chocolate factory contributes to improving the quality of local cocoa, developing innovative products based on natural ingredients, and strengthening the region's identity as a producer of quality chocolate. Thus, COSIK serves not only as a production unit but also as a sustainable business model that integrates environmental, social, and economic aspects in a food processing industry based on local resources.

Community service activities in traditional fish ponds on Tibi Island, Tarakan, aim to increase the productivity of fish and shrimp farming using a simple yet effective approach. The methods applied include manual pond maintenance, such as spreading molasses solution (EM-4) to improve water quality, removing pests such as snails and oysters, and routine net maintenance and water drainage. Feed management is carried out every three days to maintain the nutritional balance of fish and shrimp. Although without the use of sophisticated technology, the success of cultivation depends heavily on the experience and thoroughness of the farmers in managing the pond environment. Overall, this activity demonstrates that a simple and structured approach can support sustainable cultivation, increase productivity, and strengthen collaboration between the implementation team and the pond owners. It is hoped that this method can serve as a useful example for other traditional fish farmers in increasing aquaculture yields and supporting more efficient and environmentally friendly farming practices.

Hypertension remains a significant public health problem in Indonesia, including in the Parang Banoa neighborhood, Pallangga District, Gowa Regency. Therefore, this Field Learning Experience (PBL) activity was implemented with the aim of increasing community knowledge about hypertension, particularly regarding its prevention and control. The activity was carried out through several stages, including health education, questionnaires, and blood pressure checks for residents of RT 002 in the Parang Banoa neighborhood. The interventions provided included health education, distribution of educational posters, and blood pressure checks for 11 respondents. Results showed an increase in community knowledge after the intervention. Prior to the education, most respondents had sufficient knowledge (81.8%), with a small proportion having insufficient knowledge (18.2%). However, after the education, all respondents (100%) experienced an increase in knowledge regarding hypertension prevention and control. Therefore, ongoing health education and healthy lifestyle changes, such as reducing salt intake, quitting smoking, and regular exercise, are needed. These efforts are expected to reduce the incidence of hypertension in the Parang Banoa neighborhood and improve overall community health.

The journey and development of human life in the world today, consciously or unconsciously, have entered the period or era of Society 5.0. This Society 5.0 era is characterized by the massive integration of physical and digital spaces, which on one hand opens up unlimited innovation opportunities, but on the other hand presents complex challenges to national unity and identity. This Community Service (PkM) activity is based on the urgency to strengthen the foundational character of students in general, and students of Politeknik Bisnis Indonesia in particular, so that they are not merely spectators, but active players who have a positive impact amid the technological disruption era of Society 5.0. Therefore, this PkM activity is designed and implemented to address the need for strengthening digital literacy that is ethical and nationally minded for students. From the PkM activities that have been carried out at Politeknik Bisnis Indonesia under the title “Building National Insight for Students with Character and Impact in the Society 5.0 Era concludes that it is necessary to understand national insight from an early age so that the nation's next generation realizes early on that they are part of the nation and the state of Indonesia, and by understanding and being able to internalize the values or pillars of national insight, they can have a positive impact on community life, nationhood, and statehood in the Unitary State of the Republic of Indonesia.

This study analyzes the economic phenomenon known as the "Purbaya Effect" in the Indonesian capital market during the second half of 2025. This phenomenon is characterized by a significant surge in the Jakarta Composite Index (IHSG), which broke the All-Time High (ATH) record 21 times within four months following the appointment of Purbaya Yudhi Sadewa as Minister of Finance. Using a mixed-methods approach combining quantitative market data analysis and qualitative policy review, this research finds that the "Purbaya Effect" is driven by aggressive liquidity injection policies (Rp 200 trillion), institutional trust built during his tenure at LPS, and strong narrative economics. However, this study also identifies significant risks related to exchange rate volatility and potential economic overheating. The findings suggest that while the "Purbaya Effect" successfully restored short-term investor confidence, long-term sustainability depends on the balance between growth acceleration and macroeconomic stability.

This study aims to analyze the impact of business combinations through acquisition on the financial performance of PT Sarana Menara Nusantara Tbk. The research employs a descriptive quantitative approach, focusing on the acquiring firm in the Indonesian telecommunications infrastructure sector. The data used are secondary data obtained from the company’s annual financial statements for the period 2019–2023, sourced from the Indonesia Stock Exchange and the company’s official website. Financial performance is analyzed using Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Debt to Equity Ratio (DER) by comparing the periods before, during, and after the acquisition conducted in 2021. The results indicate that the acquisition exerted short-term pressure on asset efficiency and profitability, as reflected by the decline in ROA and NPM in the year of acquisition. However, in the post-acquisition period, the company demonstrated an improvement in operational performance, particularly in Net Profit Margin, suggesting that the economic benefits of the business combination gradually materialized. Meanwhile, fluctuations in ROE and DER reflect adjustments in the capital structure following the acquisition. These findings suggest that the success of an acquisition cannot be evaluated solely based on short-term financial performance but requires continuous assessment to capture its medium- and long-term effects. This study provides practical implications for management in formulating post-acquisition integration strategies and contributes empirically to the accounting and finance literature on business combinations in Indonesia.

This study aims to examine the influence of tax awareness, tax knowledge, and tax morale on the level of individual taxpayer compliance. Income tax plays a strategic role as the primary source of financing for government expenditures in supporting national development. However, the level of taxpayer compliance in submitting Annual Tax Returns (SPT) continues to show a downward trend over time. This condition indicates a problem with compliance behavior influenced by various internal factors within taxpayers. Therefore, government efforts are needed to increase tax awareness, expand tax knowledge, and strengthen tax morale among the public. This study uses a quantitative descriptive approach with a random sampling technique. The research sample consisted of 30 individual taxpayers registered at the Kediri Pratama Tax Service Office (KPP Pratama). Data were analyzed using descriptive statistics, classical assumption tests, and hypothesis testing with the help of SPSS software. The results show that tax awareness, tax knowledge, and tax morale have a positive and significant effect on taxpayer compliance, both partially and simultaneously.

In the context of Indonesia's post-pandemic financial market dynamics, investment and financing decisions often face challenges of cash flow uncertainty and capital cost volatility, requiring a Profitability Index (PI) and Weighted Average Cost of Capital (WACC) perspective to ensure optimal resource allocation to maximize company value. This study aims to analyze the effectiveness of investment and financing decisions through the integration of PI and WACC based on a synthesis of the latest literature. A descriptive qualitative approach was used through a literature study with secondary data from financial journals and textbooks from 2021-2025, collected from Google Scholar and university repositories, then analyzed thematically with data reduction, presentation, and literature triangulation to interpret the PI, IRR, and WACC indicators. The results show that PI is consistently >1 (ratio of 1.15-1.45) and IRR > WACC (average of 10-12%), confirming the feasibility of 70% of manufacturing projects, while WACC of 9.8% from the optimal capital structure (debt ratio of 40-50%) supports an effective tax shield, despite being constrained by multiple IRRs, conflicting metric rankings, and BI interest rate fluctuations that increase implicit costs by up to 15%. It can be concluded that PI-WACC integration increases theoretical profitability by 12% through precise allocation, but is limited by the generalization of secondary data; a hybrid model with mixed-method validation is recommended for the non-manufacturing sector in emerging markets.

Regional development faces dynamic challenges amid rapid economic growth driven by natural resource extraction. This study aims to identify leading economic sectors, analyze structural economic transformation, and evaluate the role of these sectors in regional development. The research employs a quantitative method with a descriptive approach. Secondary data consist of Gross Regional Domestic Product (GRDP) at constant prices over the past five years. The analytical techniques applied include Location Quotient analysis to identify base sectors, Shift-Share analysis to assess structural changes as well as comparative and competitive advantages, and Klassen Typology to classify sectoral growth patterns. The results reveal a structural shift from primary sectors, such as agriculture and fisheries, toward secondary sectors, including mining and manufacturing. Despite challenges related to development equity, these leading sectors serve as key drivers of regional economic growth. To maximize the contribution of leading sectors to broader regional development, this study recommends that government policies prioritize the strengthening of intersectoral linkages.

This study discusses the comparison of traditional and modern management accounting methods with the aim of analyzing the characteristics, advantages, and disadvantages of each method and providing practical guidance for corporate decision-making. The research method uses a literature review approach, collecting and synthesizing various recent studies related to Activity Based Costing (ABC), Target Costing, and Balanced Scorecard (BSC), and comparing them with traditional methods such as job order costing and process costing. The analysis results show that traditional methods are simpler and easier to implement, but less accurate in calculating costs and less relevant for strategic decision-making. In contrast, modern methods offer higher accuracy through detailed cost allocation, comprehensive performance monitoring, and data-based decision-making support, although they require greater implementation complexity and resources. This study concludes that the choice of method must be adjusted to the characteristics of the company and the complexity of business activities, so as to optimally improve cost efficiency and profitability.

The rapid growth of social media has created new opportunities for Generation Z entrepreneurs to build business identity and brand image through digital content. One of the most popular platforms among this generation is TikTok, a short-form video platform characterized by high interactivity and strong viral potential. TikTok is not only used as an entertainment medium but also as a strategic tool for developing business personal branding. However, the utilization of TikTok by Generation Z entrepreneurs has not yet been optimal, particularly in implementing structured and consistent content marketing strategies. This study aims to analyze the use of TikTok and content marketing strategies in building personal branding among Generation Z entrepreneurs. The research employs a descriptive qualitative method with a literature review approach, examining various academic sources, research articles, and relevant reports related to digital marketing and social media. The findings indicate that effective personal branding on TikTok is strongly influenced by the ability to create creative, authentic, informative, and audience-relevant content. In addition, consistency in content uploads and the effective use of TikTok features contribute to increased audience engagement, consumer trust, and business reach. This study is expected to provide insights and practical references for Generation Z entrepreneurs in designing effective and sustainable digital branding strategies in the creative economy era.

This study aims to identify how e-government and competence affect employee performance at the Jambi City Regional Tax and Retribution Management Agency. This study is based on the fact that government agencies need to utilize information technology and improve their human resource capabilities to improve their work efficiency. The method used in this study is quantitative with multiple linear regression analysis techniques used. After the questionnaire was distributed to 54 members of the Jambi City BPPRD, the data were processed using the SPSS version 25 program. The results of the study indicate that e-government partially has a positive and significant influence on employee performance, and competence also partially has a positive and significant influence on employee performance at the Jambi City Regional Tax and Retribution Management Agency, and simultaneously, e-government and competence together provide a positive and significant influence on employee performance at the Jambi City Regional Tax and Retribution Management Agency.

This study aims to analyze tax planning for Income Tax (PPh) Article 21 using the net, gross, and gross-up methods to minimize Corporate Income Tax at the Nahdlatul Ulama Hajj Guidance Foundation in Kediri City. Corporate Income Tax is a tax imposed on income received or obtained by an entity, so an appropriate tax planning strategy is needed in accordance with applicable tax regulations. This study uses a quantitative approach with primary data sources in the form of financial reports and payroll data of the foundation. Data analysis techniques include calculating PPh Article 21 using the three methods, fiscal reconciliation, and calculating Corporate Income Tax. The results of the study indicate that there are significant differences in tax burdens between the net, gross, and gross-up methods. The gross-up method results in a lower Corporate Income Tax burden compared to the net and gross methods because tax costs can be deducted fiscally. Thus, the application of the gross-up method is considered more effective in tax planning and can be used as a strategic alternative for foundations in optimizing tax burden efficiency without violating applicable tax regulations.

This study examines the influence of income inequality and poverty on the prevalence of stunting in ten provinces across Sumatra Island during the 2016–2024 period. Using a panel dataset of 90 observations and applying a Fixed Effect Model, the results indicate that both income inequality—measured by the Gini Ratio—and poverty have a positive and significant effect on stunting. The Gini Ratio shows a coefficient of 1.46 (p = 0.0002), while poverty records a coefficient of 6.28 (p = 0.0140), jointly explaining 52% of the variation in stunting prevalence. Spatial analysis further supports these findings, with Moran’s I values exceeding 0.40, suggesting strong spatial autocorrelation and clustering of high-stunting regions. High-risk clusters—Aceh, Jambi, and Bengkulu—are characterized by Gini Ratios above 0.33 and poverty levels exceeding 12%, reinforcing the existence of an intergenerational poverty–stunting trap, particularly influenced by urban–rural disparities (rural 53.3% vs urban 34.9%). The study highlights that specific nutrition interventions such as supplementary feeding, micronutrient programs, and breastfeeding promotion are insufficient without accompanying structural reforms addressing economic inequality. Therefore, multisectoral convergence strategies are required, including expanded conditional cash transfers, progressive local taxation reforms, nutrition-focused social assistance, and universal basic infrastructure to accelerate stunting reduction toward the 14.2% target by 2029.

Strategically, the professional code of ethics serves as the foundation of accountability and a key tool for building and maintaining public trust in tax practitioners and accountants. The code of ethics serves as a guideline for maintaining integrity, objectivity, independence, and professional responsibility in every task amid the increasingly complex and competitive dynamics of the business world. The purpose of this study is to examine how the regular application of a professional code of ethics is essential to improving the quality of financial reporting and tax compliance, while preventing malpractice and conflicts of interest. Professional ethical principles and their implementation in the workplace are discussed through a conceptual approach. The results of the study show that compliance with the code of ethics can increase public trust and enhance the credibility of the profession. However, in order for the accounting and tax practitioner professions to remain relevant, professional, and trusted by the public, it is necessary to internalize ethical values to counterbalance economic pressures, client needs, and advances in digital technology.

Local government accounting policies provide the foundation for financial reporting. The Budget Realization Report (LRA) compares budgeted and actual figures, with the resulting balance recorded as the Sisa Lebih Pembiayaan Anggaran (SILPA, excess financing surplus). This study in East Lombok Regency aims to quantify the SILPA in the 2024 APBD and to analyze the financial accounting policies used in its determination. A descriptive approach combining qualitative and quantitative methods was applied. Data were collected via structured interviews with local finance officials, observations, and document analysis of APBD financial reports. Qualitative data were reduced and presented to describe policy factors, while quantitative analysis computed the SILPA value. Results show the 2024 LRA recorded a SILPA of IDR 6,414,658,153.17, indicating unused budget funds. These funds will finance the 2025 budget deficit for investment and equity in regional companies. The accounting policy for SILPA determination considered key principles such as prudence, substance over form, and materiality, in accordance with government accounting standards (e.g. applying the conservatism principle to avoid recognizing uncertain revenues). This analysis highlights how regional financial policies influence the management of budget surpluses.