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Mochammad Candra Agustian; Risman Suryana; Sidik Nurdiansyah; Jibal Nazib; Taofik Ahmad +3 more

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Character education faces significant challenges due to digital disruption and globalization that trigger moral degradation in adolescents. In Purwakarta Regency, the "7 Poe Atikan" policy through Regent Regulation No. 69 of 2015 was implemented as a transformative solution based on local wisdom. This study aims to analyze the implementation mechanism, the character values ​​formed, and the supporting and inhibiting factors of the "7 Poe Atikan" program for students of SMPN 1 Maniis. This study uses a qualitative approach with a descriptive literature method. Data are sourced from official documents, educational reports, and related scientific articles over the past seven years. The analysis shows that the implementation of "7 Poe Atikan" in Maniis District effectively internalizes the values ​​of nationalism and love of culture through concrete practices such as the use of Basa Indung (mother language) and traditional clothing. However, significant challenges were found in the Betah di Imah aspect which indicates the still weak synergy between schools and parents. The implementation of "7 Poe Atikan" at SMPN 1 Maniis has successfully created an educational ecosystem that adapts to local wisdom, although strengthening collaboration with the family environment remains a priority for the sustainability of students' holistic character.

Dyah Rizki Arinengsih

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the role of Computer-Assisted Audit Techniques (CAATs) in evaluating internal control within accounting information systems (AIS) to detect fraud in the expenditure cycle. The research employs a literature review method by analyzing five relevant studies selected based on publication criteria within the last ten years and a focus on technology-based auditing, internal control, and fraud. The findings indicate that CAATs, through features such as test data and parallel simulation, are effective in identifying system weaknesses, detecting transaction anomalies, and strengthening controls in the expenditure cycle. Fraud in this cycle is commonly caused by weak authorization, incomplete documentation, and expenditures conducted without proper procedures. CAATs address these challenges through data-driven and automated audit approaches. In conclusion, CAATs represent a strategic solution for enhancing monitoring accuracy, preventing fraud, and supporting organizational transparency and accountability in the digital era.

Rizkia Milatul Fachriyyah; Khristina Yunita; Angga Permadi Karpriana

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the influence of work experience, knowledge, education, and leadership policies on the implementation of PSAK 109 for Zakat, Infaq, and Sadaqah accounting at Zakat Management Bodies in Pontianak City and Kubu Raya Regency, West Kalimantan. Although PSAK 109 is essential for ensuring transparency and accountability in zakat fund management, its implementation remains suboptimal in practice. A quantitative survey was conducted by distributing questionnaires to zakat officers (amil) at BAZNAS and Zakat Collection Units. Using purposive sampling, the data were analyzed through validity, reliability, classical assumption tests, and multiple linear regression. The findings reveal that work experience, knowledge, and leadership policies significantly and positively affect PSAK 109 implementation, while education does not show a significant effect. Collectively, all variables have a significant influence. The study concludes that practical competence, technical understanding, and supportive internal policies are more crucial than formal education. Strengthening training and leadership policies is recommended to enhance accountability and transparency.  

Mikoriza Mustofany; Ila Sahaya; Dini Sukanti Fatonah; Sri Mulyeni

Jurnal Pengabdian kepada Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Drug abuse among university students is a problem that needs serious attention because it can damage health, reduce academic achievement, and hinder the future of the younger generation. University students are in a phase of self-discovery, making them susceptible to unhealthy environments and social circles. Therefore, comprehensive drug prevention efforts are needed in higher education settings. This article discusses various forms of drug prevention among students through education, character building, and active student involvement in positive activities. The method used is a literature review from various relevant sources. The results of the discussion show that drug prevention can be effective if supported by cooperation between the campus, families, and students. Education about the dangers of drugs, strengthening moral values, and creating a safe and healthy campus environment are important steps in preventing drug abuse. With continuous prevention efforts, it is hoped that students will be able to protect themselves from the influence of drugs and play a role as a healthy, accomplished, and responsible young generation.

Sri Hartanti; Muflikhul Amin

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Donorojo Village, Pacitan Regency, East Java, has significant agricultural potential, particularly in spice commodities. However, the utilization of spices by local farmers remains limited to the sale of raw materials in traditional markets at relatively low prices and with restricted market reach. In fact, spices have high economic value and strong potential to be developed into value-added products, such as herbal beverages. This community service activity aimed to enhance the knowledge and skills of the PKK women’s group in Donorojo Village in processing spice-based “biofarmaka” as an effort to empower the local economy and strengthen the spice value chain. The methods employed included lectures, demonstrations, and hands-on practice, conducted over five days at the Donorojo Village Hall and involving 20 participants. The products generated from this activity included “jahe gajah beverage”, “instan jahe merah”, “instan beras kencur”, and “instan kunir asem”. The results indicated an improvement in participants  understanding of the health benefits of spices, hygienic processing stages, and their ability to produce instant herbal beverage products. Furthermore, this activity has the potential to strengthen linkages between spice farmers as raw material suppliers and the PKK group as processing actors. The development of spice-based “biofarmaka” provides economic value addition, expands market opportunities, and encourages the growth of rural entrepreneurship. Therefore, spice-based “biofarmaka” processing training can serve as a strategy for rural agro-industry development that supports the improvement of economic stability in Donorojo Village.

Siti Solehah; Ahmad Sahbendi; Tira Ilmayana; Rina Suryana; Dwi Sulastri +3 more

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The community service program conducted by students during the Field Work Practice (PKL) at TPQ Nurul Huda, Riam Mengelai Village, is implemented as a tangible contribution to student guidance, focusing on enhancing religious competence, discipline, and worship skills. This program was motivated by the need to improve the quality of religious education systematically and according to the skill level of each student, making learning more effective and targeted. The objective of this service is to optimize student guidance by improving Quran reading skills, daily prayer memorization, moral development, and active participation in religious activities according to each class’s ability. The implementation method includes initial observation, planning a guidance program based on skill levels, direct teaching and learning, individual and group mentoring, and periodic evaluation. Students are divided into four classes according to their ability: Class 1 for students at IQRA’ levels 1 and 2, Class 2 for IQRA’ 3 and 4, Class 3 for IQRA’ 5 and 6, and Class 4 for students who can read the Quran fluently. Each class receives materials tailored to their level, ranging from introduction to Arabic letters, Quran reading, daily prayer memorization, to moral development and worship practices. This class-based guidance approach allows PKL students to provide focused attention, ensuring optimal learning outcomes. The results show significant improvements in students’ discipline, learning motivation, Quran reading skills, prayer memorization, and moral understanding. Class-based guidance according to skill levels provides each child with an appropriate learning experience, enabling maximal development. PKL students gain practical experience in early childhood religious education, lesson development, and classroom management. This program is expected to serve as a systematic, effective, and sustainable model for student guidance at TPQ Nurul Huda.

Zul Khaidir Kadir; Nur Fadhilah Mappaselleng; Nadiah Khaeriah Kadir

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aims to strengthen legal awareness among Kodingareng fishers through community-based legal education tailored to their social characteristics and work structures. The program was implemented through initial mapping, participant segmentation based on local fishing typologies—papekang, papattek, and pagae—and dialogical legal education linked directly to everyday fishing practices. The educational content focused on clarifying categories of prohibited acts, legal consequences, and individual responsibility within both independent fishing and vessel-based collective work. The results indicate an improvement in participants’ ability to articulate legal boundaries, assess legal risks based on specific actions, and understand the relationship between legal compliance, resource sustainability, and household livelihood stability. Although economic pressure, long working hours, and patron–client relations remain significant constraints on rapid behavioral change, the enhancement of legal awareness represents a meaningful outcome within the framework of community service. The findings suggest that community-based legal education can function as an effective preventive strategy against fishing-related crimes and provide a foundation for sustained legal empowerment initiatives in small island communities.

Zul Khaidir Kadir; Nur Fadhilah Mappaselleng; Nadiah Khaeriah Kadir

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aims to strengthen legal awareness among Kodingareng fishers through community-based legal education tailored to their social characteristics and work structures. The program was implemented through initial mapping, participant segmentation based on local fishing typologies—papekang, papattek, and pagae—and dialogical legal education linked directly to everyday fishing practices. The educational content focused on clarifying categories of prohibited acts, legal consequences, and individual responsibility within both independent fishing and vessel-based collective work. The results indicate an improvement in participants’ ability to articulate legal boundaries, assess legal risks based on specific actions, and understand the relationship between legal compliance, resource sustainability, and household livelihood stability. Although economic pressure, long working hours, and patron–client relations remain significant constraints on rapid behavioral change, the enhancement of legal awareness represents a meaningful outcome within the framework of community service. The findings suggest that community-based legal education can function as an effective preventive strategy against fishing-related crimes and provide a foundation for sustained legal empowerment initiatives in small island communities.

Abdalah Fahd Basysyar Al Anwar; Jauharul Ulum

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

Education is a conscious and planned effort to develop individual potential in order to create qualified human resources. Therefore, to achieve this goal effectively, strong management, good coordination, and solid solidarity among all educational elements are necessary. Solidarity among educators plays an important role in supporting the implementation of educational programs and achieving institutional goals. This study aims to determine the principal's methods and strategies for increasing solidarity among educators in the school environment. This study employed a qualitative research method, with data obtained through observation, in-depth interviews, and documentation related to school activities. The validity of the data was ensured using triangulation techniques to maintain accuracy and credibility. The results show that educator solidarity at SMPIQu Al-Bahjah is implemented through routine deliberations, structured morning briefings, and regular weekly evaluations involving all educators. These activities are consistently carried out as a collective effort to achieve the school’s vision and mission. The implications of this research are expected to provide practical benefits for educational institutions in strengthening educator solidarity. In addition, this research can serve as a reference for other academics in developing and applying Emile Durkheim's structural-functional theory within educational management contexts.

Dwifani Syuhra Ritonga; Sri Astuty; Abdul Rajab; Irwandi Irwandi; Muhammad Syafri

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of interest rates, exchange rates, and coffee production on the value of coffee exports in South Sulawesi. The background of this study is based on the condition of South Sulawesi coffee exports which have experienced significant fluctuations in recent years despite coffee production tending to increase. This study uses a quantitative approach with time series data for the period 2009-2023 sourced from the World Bank, International Monetary Fund and the Directorate General of Plantations, the Food Crops, Horticulture and Plantation Service of South Sulawesi Province. Data analysis was conducted using multiple linear regression through the EViews 12 application with the classical assumption test as a model prerequisite. The results show that partially interest rates have a significant effect on coffee exports, while exchange rates and coffee production do not have a significant effect. Simultaneously, the three independent variables do not have a significant effect on the value of coffee exports. This finding indicates that external factors, especially interest rates, are more dominant in determining the performance of South Sulawesi coffee exports than internal factors of production and exchange rates.

Melda Agnes Manuhutu; Donal Donal; Agustina Agustina; Boyke Boyke; Elshaday Elshaday +7 more

Jurnal Pengabdian Masyarakat Terapan 2026 Lembaga Pengembangan Kinerja Dosen

The Public Speaking and Computer Network Cabling Training Activity at SMP YPK Sele Be Solu aims to improve students' competence in communication and technical skills in computer networking. The activity was carried out using an experiential learning approach with stages of observation, socialisation, hands-on training, and evaluation. The results of the activities show an increase in students' confidence in public speaking and basic technical skills in network cabling, including LAN cable installation, RJ-45 connectors, and cable testing. Intensive mentoring during the training helped students overcome difficulties and optimise their understanding. This activity demonstrates that combining soft skills and hard skills training through direct experience can improve students' overall competence, motivate learning, and prepare students to face academic and digital challenges in the future. In addition, this activity also strengthened cooperation between schools and universities in supporting the improvement of skills-based education quality. The enthusiasm of students during the training showed that practice-based learning methods are very effective at the junior high school level. With this activity, students have a strong foundation to develop their interests and potential in the fields of communication, information technology, and readiness to face the rapidly developing digital world.

Arnold Moruk Pawarrangan; Urbanus Ola Hurek; Meylisa Yuliastuti Sahan

Jurnal Pengabdian Masyarakat Terapan 2026 Lembaga Pengembangan Kinerja Dosen

This MBKM program aims to develop innovative woven textile designs in Laranwutun Village, Ile Ape District, Lembata Regency, as an effort to enhance the economic value of local products through the utilization of digital marketing based on Facebook. Laranwutun Village possesses significant potential in traditional ikat weaving; however, artisans still face challenges in design development and rely on conventional marketing practices. The program was implemented over a two-month period involving MBKM students, local weavers, and MSME actors. The implementation methods included mentoring in creating innovative textile designs by combining traditional motifs with modern color trends, product photography training, and training on the use of Facebook for promotion and sales. The results indicate an improvement in artisans’ ability to create new designs, enhanced product visual quality, and expanded digital marketing reach. Following the training, five artisans actively utilized Facebook as a promotional medium and successfully received orders from outside the region.Overall, this MBKM activity contributes to strengthening the creative economy based on local culture and enhancing the independence of woven-textile entrepreneurs in Laranwutun Village through accessible and sustainable digital technology utilization.

Agus Salim; Rakhmad Putra; Sarmila Sarmila; Marshella Zalianti; Ahmad Dandi +5 more

Jurnal Pengabdian Masyarakat Terapan 2026 Lembaga Pengembangan Kinerja Dosen

The ability to read the Qur’an is a fundamental competence in Islamic education. However, many children still face difficulties in reading the Qur’an accurately and fluently in accordance with tajwid rules. This community service program (Pengabdian kepada Masyarakat/PKM) aimed to improve Qur’anic reading skills of students at Asy-Syakirin Qur’anic Learning Center (TPQ) in Nibung Village, Kapuas Hulu Regency, West Kalimantan. The program employed a Participatory Action Research (PAR) approach, actively involving teachers and students in all stages of the activities. The implementation consisted of planning, action, observation, and reflection stages. During the planning phase, students’ initial reading abilities were identified and grouped into basic (iqra’) and advanced (tahsin) levels, appropriate learning methods were selected, and supporting learning media were prepared. The action phase involved individual and small-group mentoring, guided Qur’an reading with direct correction of pronunciation (makharij al-huruf) and tajwid, application of memorization and dictation (imla’) techniques, and varied teaching approaches through instructor rotation. Evaluation was conducted through pre-tests and post-tests, direct observation of students’ reading performance, and assessment of participation and attendance. The results indicate a significant improvement in students’ Qur’anic reading skills, particularly in fluency, accuracy of pronunciation, and basic understanding of tajwid. This program is expected to serve as a sustainable model for improving Qur’anic literacy in Qur’anic learning institutions.

Arfan Maulana; Karina Reda Setyorini; Mukharomah Nur Achiroh; Tea Martina Laores; Syifa Aulia Sari +4 more

Jurnal Pengabdian Masyarakat Terapan 2026 Lembaga Pengembangan Kinerja Dosen

Culinary MSMEs serve as a vital economic pillar; however, they often encounter significant internal management obstacles and low digital competitiveness. Sabila Snack & Bakery faces complex challenges, including unstructured production schedules, limited digital marketing literacy, inconsistent visual branding, and financial record-keeping that remains intertwined with personal funds. This community service initiative aims to provide applicable solutions by strengthening internal management and digital marketing strategies to enhance operational efficiency and business competitiveness. The methodology employed is Participatory Action Research (PAR), encompassing stages of observation, interviews, technical assistance, and evaluation. The results indicate a significant transformation in business governance. The implementation of daily production schedules has successfully improved workflow regularity and operational efficiency. Furthermore, branding reinforcement through the establishment of a permanent logo, the creation of systematic product catalogs, and the optimization of social media platforms such as WhatsApp Business, Instagram, and TikTok has effectively increased business visibility and professionalism in the digital sphere. Additionally, the application of a simple bookkeeping system has fostered administrative discipline and a clear separation between personal finances and business capital. Overall, this intervention has successfully transitioned the business from traditional management patterns toward a more structured, professional, and sustainable management model ready to compete in a broader market.

Melda Agnes Manuhutu; Marshanda Marshanda; Alfa Alfa; Ance Ance; Caesar Caesar +4 more

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to strengthen students’ soft skills and hard skills through public speaking and computer network cabling training at SMA Negeri 1 Sorong City. The activity's background is rooted in the state of computer learning, which still focuses on the introduction of software and hardware, while communication skills and computer network practices have not been fully developed. The method for implementing the activity uses an experiential learning approach, comprising the planning, socialization, training, and evaluation stages. Soft skills training is focused on improving public speaking skills through public speaking practice, while hard skills training is carried out through direct practice of computer network cabling using UTP cables and supporting devices. The results of the activity show an increase in students’ communication skills and self-confidence, as well as an increase in students' understanding and technical skills in computer network cabling. This activity provides an applicable learning experience and strengthens the synergy between universities and high schools in developing student

Erick Tarantino; Agung Prayoga; Akmal Tirta Wijaya; Egidius Edi Putrawan Halawa; Firda Muflif Fauzi +4 more

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to strengthen students’ networking competencies through the implementation of straight and cross LAN cable assembly training at SMKN 53 Jakarta. The background of this research is based on the need to enhance students’ practical skills in basic computer networking, particularly in understanding cable configurations and applying crimping techniques according to industry standards. Many students experience difficulties in differentiating wiring standards and applying correct crimping procedures, which impacts their readiness for industry practice. This research employed a practical training approach combined with demonstration and hands-on methods. The participants were students of the Computer and Network Engineering program. Data were collected through observation, performance assessment, and competency tests before and after the implementation. The findings indicate a significant improvement in students’ understanding of cable color standards (T568A and T568B), accuracy in assembling straight and cross cables, and testing results using LAN testers. Students demonstrated higher levels of technical accuracy, problem-solving skills, and work discipline after the intervention. The implementation of structured practical activities proved effective as a medium for strengthening networking competencies. The study implies that continuous practice-based learning aligned with industry standards is essential in vocational education to improve students’ technical readiness and employability in the networking field.

Muhammad Alfian

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

The mental health crisis in Indonesia is increasingly alarming, exacerbated by the COVID-19 pandemic, social stigma, and unequal access to professional services. A clinical approach alone is not enough to address this complex problem. This study offers a novelty in the form of an integrative approach: revitalizing the role of families and communities based on Islamic values (rahmah, ta'awun, shabr, syura, tarbiyah ruhiyah) combined with the use of digital social communities as a medium for education, discussion, and support systems. The research method used is a literature study with a descriptive qualitative approach, reviewing national and international literature, social support theory (Cohen & Wills, 1985), religious coping (Koenig, 2012), and Bronfenbrenner's ecological theory (1979). The results of the study show that families play a strategic role in the prevention, assistance, and referral of mental health cases, while digital communities are effective as spaces for education and emotional validation, with scalability and anonymity as their main strengths. Concrete strategies offered include family education, stigma-free campaigns on social media, spiritual care hotlines, and cross-sector collaboration. This approach is in line with the collectivist culture of Indonesian Muslim society and is more adaptive in the digital era. This research is expected to serve as a conceptual foundation for practical programs, public policy, and further research to create a more caring, stigma-free, and resilient society in the face of mental health crises.

Novia Andriyani; Ida Harahap; Sairun Simanullang

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to see the effect of Total Asset Turnover and Debt To Equity Ratio (DER) on Return On Assets (ROA) at PT Indofood Sukses Makmur Tbk which is listed on the BEI in 2010 - 2023. The data used in this research is data secondary in the form of the annual financial report of the company under study. This research uses quantitative data and the data source used is secondary data with an analysis method using multiple linear regression methods with data processing using SPSS v.25. The results of hypothesis testing (T Test) partially state that the Total Asset Turnover variable does not have a significant and positive influence on Return On Assets (ROA) and the Debt To Equity Ratio (DER) variable has a significant and negative influence on Return On Assets (ROA). Simultaneous F Test results of the Total Asset Turnover and Debt To Equity Ratio (DER) variables show a significant influence between Total Asset Turnover and Debt To Equity Ratio (DER) on Return On Assets (ROA).

Noviana, Githa; Dinarti, Siwi Istiana; Ardiani, Fani; Mawandha, Hangger Gahara; Nurjanah, Danik +2 more

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Population growth and changing consumption patterns have led to a continuous increase in waste generation, with household organic waste being the dominant component in Bantul Regency. Low levels of public knowledge and awareness regarding waste management are also contributing factors. One environmentally friendly alternative for organic waste management is the use of Black Soldier Fly (BSF) larvae, which have high bioconversion capabilities. This community service activity aims to increase the knowledge of housewives in managing household organic waste using BSF maggots. The activity was carried out in RT 01, Mojosari Hamlet, Baturetno Village, Banguntapan District, Bantul Regency, involving 20 participants. The implementation method included a site survey, material delivery, an introduction to the life cycle and benefits of BSF maggots, an explanation of waste sorting, maggot feeding, and post-activity observations. However, limitations in maggot maintenance techniques persisted, requiring ongoing mentoring. This activity contributes to reducing waste generation at its source and supports sustainable household waste management based on community participation.

Latifah Dian Iriani; Muhammad Amin; Munifa Munifa

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The increasing variety of digital financial products has contributed to greater access to financial services. However, there is growing need to enhance financial literacy, particularly among Generation Z, which dominates the use of technology compared to other generations. This generation is highly proficient in utilizing technology, including financial technology, which facilitates economic transactions through digital transfers and payments. On the other hand, this convenience also creates financial vulnerabilities for Generation Z, as reflected in poor personal fianncial management that leads to consumptive behavior and engagenment in online lending. Moreover, Generation Z tends to have lower levels of financial literacy compared to other generations. This community service program was conducted for Generation Z, specifically senior high school students at SMA Averos in Sorong City. The activity aimed to improve students’ understanding of financial literacy and provide practical tips for effective financial management. The program was implemented in the form of a financial literacy socialization activity, with the expectation of fostering financial awareness among young people regarding the importance of managing their finances and developing positive financial attitudes. The results of this activity indicate that students were able to understand financial literacy concepts effectively, leading to increased awareness and the ability to manage their finances in a prudent and responsible manner.