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Women's empowerment at the village level is a strategic step in strengthening household economics, especially in transitional areas such as Sunggu Manai Village, Pattallassang District. The main problems faced by partners are low productive skills and a lack of financial literacy, leading to economic dependence and vulnerability to illegal lending schemes. This community service activity aims to increase women's economic capacity through technical skills training and financial management. The method used is Asset-Based Community Development (ABCD) with stages of socialization, hardskill training (making processed products), and financial literacy workshops (cash management and investment awareness education). The results of the activity showed an increase in participants' knowledge by 45% based on pre-test and post-test scores. Furthermore, participants were able to manufacture products with marketable packaging standards and gained a new understanding regarding the separation of business cash from domestic cash. The conclusion of this activity is that the integration of practical skills and financial intelligence can encourage women's economic independence and create more sustainable family financial resilience.

Regarding the Utilization of Non-Fat Tempeh Powder as a Functional Food Based on Local Potential. The activity was conducted in Baturan Village, Colomadu District, Karanganyar Regency, involving 55 members of the PKK (Family Welfare Empowerment) cadre. The community service method employed a Community-Based Research (CBR) approach combined with Asset-Based Community Development (ABCD). The activities included participatory counseling, group discussions, and evaluation through pre-tests and post-tests. The results demonstrated an increase in knowledge, a shift in attitudes, and a growing awareness among the PKK cadre regarding the importance of functional food based on non-fat tempeh. Furthermore, the cadre emerged as peer educators with the potential to drive program sustainability at the community level. This community service proves that community-based counseling is effective in fostering initial social transformation towards healthier and more self-reliant food consumption patterns.

MSMEs in Ciawi village generally conduct transactions in their business only relying on simple work and through direct buying and selling transactions and there is no recording system that complies with bookkeeping regulations in accounting or only debit credit, so it is very difficult to know the details of cash in and cash out. The service method used is the ABCD Method (Asset-Based-Community-Driven) by accompanying participants to delve deeper into digital marketing and training MSMEs in cash flow-based bookkeeping, including: cash flow, income statement, capital change report, cost of goods sold, and break event point (BEP) digitally. The results of this digital marketing mentoring and cash flow-based bookkeeping preparation are able to prove that MSMEs in Ciawi village can know the details about digital marketing and digital finance regarding the calculation of financial reports, especially knowing the actual profit and loss report, and cash flow of cash expenditures and cash income.

This community service program develops a pilot model of Pancasila Village based on Asta Cita in Paciran Village, Lamongan Regency through the integration of three intervention clusters: (1) national seminar to strengthen Pancasila values ​​and the agenda of “building from the village”, (2) training on downstreaming palm sap as a strengthening of the local economy and entrepreneurship based on village potential, and (3) coastal rehabilitation action through planting sea pine as an environmental adaptation in sandy coastal areas that are vulnerable to wind and erosion. The implementation method uses a participatory and asset-based approach (ABCD) that places residents as the main actors, with a series of activities including socialization, cross-party coordination, training on processing palm sap into value-added products (brown sugar and syrup), seminars with community leaders and academics, planting sea pine, and pre-post evaluation based on knowledge, skills observation, and participant satisfaction. The implementation results show the formation of a cross-generational commitment to make Paciran Village a pilot Pancasila Village, increased community capacity in palm sap processing, and the birth of collective coastal rehabilitation actions. The program also produced sustainability recommendations in the form of routine cross-generational agendas, utilization of village social media for educational content on Pancasila–nira–cemara laut, and the appointment of Pancasila students as environmental sustainability ambassadors in the village.

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.

Learning Islamic jurisprudence (fiqh taharah) is an important foundation in developing correct worship habits in children. This community service research examines the implementation of Islamic jurisprudence (fiqh taharah) learning at Majlis Taklim Al Falah Tangerang with the aim of improving knowledge, practical skills in ablution, and the capacity of teachers in teaching children. The method used is an asset-based community development (ABCD) approach and a participatory-educational approach that combines short theory sessions, demonstrations, repeated practice, and non-written practical evaluations. Data were collected through observation, interviews, direct practice, and formative evaluations during the activities. The results show an increase in participants' conceptual understanding of hadas and najis (impurity) and improved ablution practical skills, characterized by enthusiasm, the ability to imitate the ablution sequence more accurately, and a positive response to practical learning methods. In addition, the program encourages teachers' awareness to implement skills-based evaluation and enrich learning methods according to children's characteristics. In conclusion, Islamic jurisprudence (fiqh taharah) learning at Majlis Taklim is more effective when it is practice-oriented, participatory, and sustainable; Follow-up recommendations include routine ablution practices, pedagogical training for teachers, and the provision of simple media to support learning.

The phenomenon of children not attending school in Situhiang Village is still a serious problem that has an impact on the social, emotional, and sustainable development of children's education. This service program aims to design and implement mentoring based on the Asset Based Community Development (ABCD) approach by involving parents, teachers, and the community as the main subjects in overcoming the causes of children not attending school. The ABCD method is used through the stages of asset mapping, expectation formulation, strategy design, action plan determination, and implementation of continuous mentoring. The results of the activity showed that the main causes of school absenteeism were related to children's negative experiences, family economic conditions, and social environmental pressures. Mentoring has succeeded in increasing parental awareness, strengthening community support, and creating a safer, more comfortable, and child-friendly learning environment. This program also fosters the collective commitment of residents to maintain the sustainability of education through the formation of education care groups. These findings confirm that community empowerment through an asset-based approach is effective in reducing children's risk of school dropouts, increasing primary education participation, and encouraging children's social inclusion in the community.

Koordinasi kerja memegang peranan penting dalam menjaga stabilitas operasional usaha jasa, terutama pada usaha berskala kecil yang sangat bergantung pada kerja tim dalam satu waktu kerja. Namun, koordinasi sering kali tidak berjalan efektif akibat faktor internal seperti dominasi ego, komunikasi yang tidak terbuka, serta lemahnya peran kepemimpinan di lapangan. Penelitian ini bertujuan untuk mengkaji bagaimana buruknya koordinasi kerja dapat mengancam keberlangsungan usaha jasa, dengan mengambil studi kasus pada Rental PlayStation ABC di Kota Surabaya. Penelitian ini menggunakan pendekatan kualitatif dengan metode wawancara terstruktur terhadap tiga karyawan dari bagian kasir, runner, dan dapur serta satu orang manager. Hasil penelitian menunjukkan bahwa koordinasi kerja yang berantakan dipicu oleh kecenderungan mempertahankan ego pribadi, perbedaan cara menyampaikan informasi, serta kurangnya kejelasan peran dan pengawasan kerja. Kondisi tersebut berdampak pada ketidakseimbangan beban kerja, munculnya konflik antarbagian, menurunnya kualitas pelayanan, dan meningkatnya risiko gangguan operasional. Penelitian ini menegaskan bahwa tanpa pengelolaan koordinasi yang baik, usaha jasa berpotensi mengalami penurunan kinerja secara berkelanjutan.

This study aims to analyze inventory control of catfish seeds at ABC Company by comparing the conventional inventory method represented by the Economic Order Quantity (EOQ) approach and the Just In Time (JIT) system in order to improve cost efficiency. This research employed a descriptive quantitative approach using a case study design. Data were collected through direct observation, semi-structured interviews with company management, and documentation of inventory and cost records for the 2024 operational period. The analysis method involved calculating optimal order quantities, ordering frequency, delivery frequency, and total inventory costs using EOQ and JIT formulas, followed by a comparative cost efficiency analysis. The results show that the conventional method resulted in a total inventory cost of Rp 75,050,000 per year with high ordering frequency. In contrast, the implementation of the JIT system reduced inventory costs to Rp 18,762,500 per year, achieving a cost efficiency of 72%. These findings indicate that the JIT system is more cost-efficient than the conventional method; however, its implementation requires careful consideration of supplier capacity, logistics readiness, and biological risks associated with live inventory. This study contributes empirical evidence on the applicability of JIT in the aquaculture sector, which has different characteristics from manufacturing industries.

This study aims to analyze the quality control of white crystal sugar production at ABC Sugar Factory using the Statistical Quality Control (SQC) method. The research employed a descriptive quantitative approach with a case study design. The primary data consisted of production volume and defective product data during the 2024 production period, while supporting data were obtained through observation and interviews with the Quality Control department. The analytical tools applied included check sheets, histograms, Pareto diagrams, p control charts, and fishbone diagrams. The results show that from a total production of 190,745.89 tons, defective products amounted to 66.70 tons, representing 0.33 percent of total output. The identified defects consisted of wet sugar at 45 percent, brownish sugar color at 30 percent, and oversized sugar crystals at 25 percent. Defective products occurred only during the first to third production periods, while no defects were observed from the fourth to seventh periods. The p chart analysis indicates that the production process was statistically out of control in the early periods but became stable and controlled in the subsequent periods. From a managerial perspective, these findings provide practical guidance for improving manufacturing quality through enhanced process control, equipment maintenance, and workforce capability development.

This community‑engagement study aimed to revitalize the Qur’anic ecosystem in Sempu Village (Ngancar District, Kediri Regency) by fostering inter‑generational synergy—among families, youth communities, and TPQ (Qur’an Study Groups)—using an asset‑based community development (ABCD) approach. The program identified and mobilised local assets such as TPQ students/alumni, active youth, community leaders, mosque/TPQ facilities, and locally established networks to strengthen Qur’an mentoring with a psycho‑spiritual dimension. The research employed a qualitative intervention method executed in three phases: asset mapping & diagnosis; design & implementation of the intervention; and program evaluation & reflection. Results indicated that youth attendance increased from 45 % to 78 %; the number of participating families rose from 18 to 32; and 90 % of TPQ administrators expressed the intention to continue the inter‑generational forum model on a regular basis. Discussion revealed that the intervention did more than improve attendance—it reinforced a sense of ownership, social connectedness, and internalization of Qur’anic values (spiritual well‑being). The psycho‑spiritual approach proved effective in strengthening youth identity and building a sustainable Qur’anic community culture. Limitations include the short duration of the intervention (12 weeks) and persistent communication barriers between generations related to time constraints and family workloads. Recommendations include conducting long‑term measurements, adapting the mentoring modules to accommodate family/youth time issues, and replicating the model in other villages with different characteristics.

The focus and objective of the community service program is to empower teachers at MIN 8 Nganjuk and its surrounding areas to maximize their scientific writing. While scientific writing in the form of PTK is an administrative obligation, it also provides a positive contribution to improving learning. The Asset-Based Community-Driven Development (ABCD) method prioritizes the utilization of existing assets and potential. The ABCD steps include Discovery (discovering potential), Dream (shared dreams), Design (program design), Define (determining concrete steps), and Destiny (determining goals and implementation). The results of the mentoring program indicate that the teachers have a good foundation in writing scientific papers. However, they are still hampered by busy administrative routines. The training aims to stimulate writing enthusiasm and bridge the realization of book chapters among teachers. This mentoring is expected to have a positive impact on improving the quality of teachers' scientific work and improving the learning process at school. In addition, this program also aims to build a sustainable writing culture among educators.

The transition from the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) to the Financial Accounting Standards for Private Entities (SAK EP) is a major reform in Indonesia's financial reporting system, aiming to improve financial statement relevance, transparency, and alignment with global practices. This change is expected to impact both the structure of financial statements and company performance. This study examines the effects of adopting SAK EP on the financial performance of PT ABC, a private entity that transitioned to SAK EP in 2023. Using a descriptive quantitative comparative approach, the study analyzes changes in liquidity, solvency, and profitability ratios based on PT ABC’s financial statements before and after the restatement under SAK EP. The results show an improvement in liquidity ratios, indicating better short-term debt management. Solvency ratios decreased, suggesting a healthier capital structure with reduced reliance on debt. Profitability ratios remained stable, with slight declines in gross profit margin and return on equity. The findings suggest that while SAK EP adoption improves liquidity and capital structure, it has not yet significantly impacted profitability. This study provides valuable insights for private entities transitioning to SAK EP and for stakeholders assessing the new standard’s effects on corporate financial performance. Additionally, it contributes to academic literature by offering empirical evidence on how changes in accounting standards affect financial performance indicators in private entities.

The program “Youth Empowerment in Developing UMKM Assets through a Basic Business Management Workshop in Balung Lor Village” aims to address the low involvement of youth in the village’s micro-business sector, which is currently dominated by elderly entrepreneurs. This community service initiative applies the Asset-Based Community Development (ABCD) approach using observation, interviews, focus group discussions, and community asset mapping. The theoretical framework of asset-based empowerment positions youth as a crucial human asset for economic regeneration. The discussion highlights entrepreneurial mindset building, basic business literacy, digital marketing skills, and youth creativity in generating new economic initiatives. The results show significant improvement in youth understanding of production costing, capital management, business planning, and social media-based promotion. In conclusion, the ABCD approach effectively enhances youth participation in local economic development, strengthens UMKM sustainability, and lays a solid foundation for creating a future generation of adaptive and innovative village entrepreneurs.  

The growth of the elderly population reaching 12% requires efforts that not only focus on weaknesses, but also the potential of the elderly. This study aims to describe the potential and strengths of the elderly, analyze the role of LKS LU Payung Besurek in implementing the Strengths Perspective and the Asset-Based Community Development (ABCD) model in assisting the elderly. The research approach uses descriptive qualitative, six people consisting of; the head of the institution, social workers, and four assisted elderly determined by purposive sampling technique. Data collection uses interviews, observation, and documentation. Data analysis uses the Miles and Huberman model, namely, the results of the study show that the assisted elderly LKS LU have physical, economic, social, spiritual, and psychological potential. The elderly are still able to work simply, are active in religious, social, economic activities and have good life motivation.The institution plays a role through spiritual, social, health, and economic development, including skills training. The Strengths Perspective approach is seen in efforts to explore and strengthen the potential of the elderly, while the application of the ABCD model is reflected in five principles: community leadership, social relationships, asset utilization, place-based, and inclusion without discrimination. This study concludes that the eld erly can remain independent, productive, and empowered if they receive support from institutions, families, and the social environment.

This community service program was carried out in Karangharja Village with the aim of strengthening environmental awareness, promoting tree-planting initiatives, and establishing the foundation for household-level food security. The program employed the Asset Based Community Development (ABCD) approach through the stages of discovery, dream, design, define, and destiny, ensuring that all activities were rooted in local potential and community participation. The results indicate an increase in residents’ involvement in reforestation, productive home-garden utilization, and stronger collaboration between village authorities, farmer groups, Islamic educational institutions, and local community organizations. Furthermore, the community began forming self-help groups to ensure sustainability, while Islamic-value-based environmental education successfully encouraged behavioral changes and early ecological awareness among children. These findings confirm that the ABCD approach is effective in enhancing community-based food security and environmental awareness.

Waste management remains one of the major challenges in urban areas, including Rungkut Menanggal Subdistrict, Surabaya. Although two active waste banks already exist, community participation and the optimization of social and material assets remain limited. This community empowerment program aims to optimize local potential through the strengthening of social and material assets based on waste bank activities using the Asset-Based Community Development (ABCD) approach. This approach emphasizes the utilization of existing community strengths and resources to create sustainable social transformation. The program was carried out through five participatory stages: discover, dream, design, define, and destiny. The results show a significant improvement in the community’s capacity for household waste management. Residents were able to process approximately 100 kg of organic waste into compost and create creative products such as decorative bags made from plastic waste. Moreover, collaboration among local institutions such as Karang Taruna Arkidli, PKK, Posga Venus, Posga Bumi, and KSH increased, strengthening collective action in environmental management. This program demonstrates that the ABCD approach effectively enhances social capital, increases community participation, and generates both economic and environmental benefits. Waste bank management based on local asset empowerment can serve as a model for inclusive and adaptive community development in urban environmental contexts.

This community service program was implemented to address the problem of the low quality of students' Quran reading at TPQ Al-Litfilah Nur, Situhiang Village, which was caused by the lack of implementation of a structured and sustainable tahsin learning method. This activity aims to improve students' Quran reading skills through training and mentoring using the Tilawati method combined with the Asset-Based Community Development (ABCD) approach, so that the potential and resources of the community can be optimized. The program was implemented in stages, including mapping the initial conditions of students' and teachers' abilities, training TPQ teachers on the principles and techniques of the Tilawati method, mentoring the learning process in a classical and individual manner, and evaluating the development of students' reading skills. The results of the activity showed a significant increase in the accuracy of makhraj, the application of basic tajwid, and the fluency of students' Quran reading. In addition, TPQ teachers experienced an increase in pedagogical competence and were able to apply the Tilawati method independently in teaching and learning activities. These findings indicate that strengthening community assets through targeted and participatory training can create meaningful and sustainable changes in improving the quality of Qur'an learning at the TPQ level.

This study analyzes the implementation of Asset-Based Community Development (ABCD) principles in the 'Nusa Loe' program in Biting Village, East Manggarai. The ABCD approach emphasizes utilizing local assets such as social networks, cultural traditions, natural resources, and human skills as the foundation for sustainable development and community independence. The program begins with an asset mapping activity led by the community, enabling the identification of the village's strengths from five key aspects: human, social, natural, institutional, and cultural assets. Through active participation, the community designs and implements development activities based on local potentials, replacing the conventional development paradigm that focuses on deficiencies and needs. The qualitative research approach employs in-depth interviews, participatory observations, and data triangulation to understand the shifts in mindset and community empowerment. The findings show that the implementation of ABCD successfully transformed the community's mindset, previously dependent on external aid, into a more independent and self-confident one. For example, Mr. Petrus, who improved the economic value of local coffee products after attending a coffee roasting training, and Mrs. Maria, who emphasized the importance of social capital and solidarity in supporting the sustainability of village businesses. The strengthening of cultural assets and local traditions, such as the Caci dance and customary rituals, was also integrated into the village's development plans and institutional management. The 'Nusa Loe' program demonstrates that asset-based empowerment can build a self-reliant, innovative, and sustainable village in the face of development challenges.

This research explores how people use assertive speech acts in the comment section of a YouTube video titled “Democratic Candidates Debate: Education,” which was uploaded by ABC News. A qualitative method with content analysis is employed to examine how users share their thoughts, express agreement or disagreement, and participate in online discussions through assertive language. The data were collected from selected comments posted between 2019 and 2020, particularly those reacting to the candidates’ views on education. The analysis applies Searle’s speech act theory, focusing on seven types of assertive speech acts: claiming, stating, reporting, describing, informing, complaining, and concluding. A total of 24 assertive utterances were identified, with the following distribution: claiming (11), reporting (3), complaining (4), stating (2), informing (2), describing (1), and concluding (1). Among these, "claiming" appeared most frequently, indicating that many users shared strong opinions or support, especially for Andrew Yang’s stance on education. Overall, the findings suggest that YouTube serves not only as a platform for viewing content but also as a space where people actively engage in discussions, express their beliefs, and respond to public issues through language.