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Santi Susanti; Selvi Anggraeni; Ikal Ludya Hakim

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Flood disasters that struck Cikahuripan Village significantly affected the physical, psychological, and learning motivation conditions of elementary school students, particularly at SD N 1 Cikahuripan. In the post-disaster period, students experienced a decline in learning motivation caused by psychological trauma, loss of a sense of security, and limited learning facilities. This Community Service Program (Pengabdian kepada Masyarakat/PkM) aimed to restore students’ psychological conditions while strengthening their learning motivation through an integrated psychosocial and pedagogical approach. The implementation methods included an initial assessment of students’ conditions, trauma healing activities based on play therapy, and the application of Fun Learning methods combined with the “Tree of Dreams” activity to rebuild students’ intrinsic motivation. The program was conducted from 15 to 22 November 2025 and involved 31 elementary school students as well as teachers as sustainability partners. The evaluation results showed significant positive changes, indicated by increased cheerfulness, active participation, confidence in social interaction, and improved learning focus among students. In addition, teachers’ capacity to implement trauma-sensitive teaching practices also improved. This program demonstrates that post-disaster learning motivation recovery requires a holistic approach integrating psychological and academic recovery, and it has the potential to serve as a replicable model for educational interventions in disaster-prone areas.

Yohanes Harefa; Kartini Harahap; Onan Marakali Siregar

Jurnal Manajemen Kreatif dan Inovasi 2026 International Forum of Researchers and Lecturers

This study aims to analyze the influence of influencers and electronic word of mouth  (e-WOM) on the purchase decision of Bika Ambon Ahun in Medan City. The rapid development of social media has transformed how consumers obtain information and make purchasing decisions, making influencers and e-WOM essential components in shaping consumer perceptions and behavior. This research employs an associative quantitative method with data collected through questionnaires distributed to consumers who were familiar with the product through social media. The data were analyzed using partial (t-test) and simultaneous (F-test) analyses to examine the strength of the relationship between the independent variables and the purchase decision. The findings indicate that influencers have a positive and significant effect on purchase decisions, as consumers perceive influencer review content to be credible, engaging, and persuasive. Likewise, e-WOM demonstrates a positive and significant influence, supported by consumer trust in online reviews, comments, and recommendations that serve as strong social proof before making a purchase. Simultaneously, both influencers and e-WOM contribute 68.4% to the variation in purchase decisions, while the remaining 31.6% is influenced by other external factors. These results emphasize that the combined influence of influencers and e-WOM generates a synergistic effect that strengthens consumer interest, trust, and confidence in purchasing local products such as Bika Ambon Ahun. The study implies the importance for businesses to optimize digital marketing strategies by collaborating with credible influencers and encouraging positive online reviews as a means to reinforce consumer purchase decisions.  

Muhammad Toha; Ika Rustika Zaenah; Nisa Munajiyah; Dian Laili Rahmah; Siti Zulfa Laeliyah Bilqis Tadzkir Putri +1 more

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

Digital transformation in education requires Early Childhood Education (ECE) teachers to develop competencies in utilizing digital-based learning media. However, in rural ECE contexts, the use of technology remains limited due to the lack of contextual and sustainable training. This community service program aims to enhance the digital learning media competencies of teachers at PAUD Ath-Thoyyibah in Pangadegan Village through the Asset-Based Community Development (ABCD) approach. The program was implemented through stages of community asset mapping, collaborative action planning, practice-based training, and post-training mentoring and reflection. The results indicate that ECE teachers were able to develop simple digital learning media based on images, videos, and audio tailored to early childhood characteristics. In addition to improving technical skills, the program increased teachers’ self-confidence and fostered collaborative networks within the educational community. These findings demonstrate that the ABCD approach is effective in strengthening ECE teacher capacity by emphasizing local asset utilization and active community participation. This program contributes to improving the quality of early childhood learning and strengthening adaptive educational communities in response to technological development.

Robyan Endruw Bafadal; Siti Hidayatul Jumaah; M. Dirangse Samudra; Baiq Dewi Kamariani

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

Low levels of political literacy and political participation awareness among female university students remain a challenge for strengthening democracy at the local level. This condition is also found among female students in East Lombok, who tend to perceive political participation narrowly and lack the skills and confidence to engage actively as citizens. This community service program aims to enhance political literacy, participatory awareness, and the capacity of female students to understand and practice political participation in a critical and responsible manner. The program was implemented at the Institut Teknologi Sosial dan Kesehatan Muhammadiyah Selong using a community organizing approach integrated into the academic learning process. The methods included participatory discussions, mentoring, simulations, and critical reflection, positioning female students as active subjects throughout the activities. The results indicate an improvement in participants’ understanding of the meaning and forms of political participation, increased confidence in expressing opinions, and the emergence of new awareness regarding their roles as democratic citizens. In addition, a female student discussion group was formed as a space for collective learning and an early platform for local leadership. This program highlights the role of higher education institutions in promoting social transformation and strengthening women’s political participation at the local level.

Syifa Aristawati; Erlyna Tri Rohmiatun

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

Mining companies are increasingly required to demonstrate environmental, social, and governance (ESG) accountability through sustainability reporting (SR). However, empirical evidence regarding the impact of SR on firm value in Indonesia’s mining sector remains inconsistent. This study aims to systematically examine the relationship between sustainability reporting and firm value using legitimacy theory as the conceptual framework. A Systematic Literature Review was conducted following the PRISMA 2020 protocol, employing narrative and thematic synthesis. Peer-reviewed articles published between 2018 and 2025 were retrieved from Google Scholar, Garuda Portal, and SINTA databases using relevant keywords. From 4,260 initial records, 11 studies met the inclusion criteria after screening, deduplication, and quality appraisal using an adapted CASP checklist. The findings reveal three dominant patterns: most studies report a positive effect of SR on firm value through improved transparency, corporate reputation, and investor confidence; several studies find no significant relationship due to short-term investor orientation; while a minority report negative effects associated with low disclosure quality and greenwashing concerns. Furthermore, the effectiveness of SR is influenced by disclosure quality, corporate governance, profitability, and leverage. This study implies that sustainability reporting can enhance firm value when disclosures are credible, consistent, and material, supporting legitimacy theory and encouraging alignment with the GRI 14: Mining Sector 2024 standard.

Indra Syah Putra; Feri Ranja; Fatimah Qadarsih

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

The rapid development of digital technology highlights the importance of introducing computational thinking skills from an early age, including at the elementary school level. One effective approach to introducing basic programming concepts is through block-based coding learning media that are visual, interactive, and engaging. This community service activity aimed to improve elementary school students’ understanding and interest in basic coding through hands-on training using block-based coding media. The program was implemented with sixth-grade students at Yayasan Kemala Bhayangkari 1 Medan. The activity employed a hands-on training approach consisting of several stages, including an introduction to basic coding concepts, familiarization with the Blockly Games interface, and practical exercises involving puzzle and maze challenges designed to develop logical thinking, sequencing, and problem-solving skills. The evaluation was conducted through direct observation of student participation and assessment of students’ ability to complete the given challenges. The results demonstrated that the use of Blockly Games effectively increased students’ enthusiasm, active engagement, and understanding of basic programming logic. Students who initially perceived programming as difficult showed greater interest and confidence due to the colorful, visual block-based instructions that were easy to understand and enjoyable. This community service activity is expected to serve as an effective introductory model for coding education and to support the development of digital literacy among elementary school students.

Ade Irgi Firdaus; Ade Irgi Firdaus; Dwi Okta Djoas; Riefaldi Diofano Saputra; Indry Anggraeny +1 more

Jurnal Elektronika dan Komputer 2026 STEKOM PRESS

This research aims to develop a multiclass flower image classification system using the Convolutional Neural Network (CNN) algorithm with the EfficientNet architecture. The main problem addressed is the difficulty of manual identification of flower species that share high visual similarity. The research stages include collecting 17,299 flower images across 19 classes, performing data preprocessing such as image resizing, pixel normalization, and augmentation, followed by model training using the EfficientNet transfer learning approach. The model was trained for 10 epochs with an 80:20 training-validation data split. The evaluation results show that the model achieved a validation accuracy of 98.05% with a loss value of 0.0968, and an average precision, recall, and F1-score of 0.98. The trained model was then implemented into a web-based application built using the Next.js framework, enabling users to upload flower images and obtain real-time classification results via the Hugging Face API. The system successfully identified flower species with a confidence level of 99.87%. These findings demonstrate that combining a modern CNN architecture with transfer learning provides efficient and highly accurate flower classification performance, which can be effectively implemented for educational and digital conservation purposes.

Reyhan Jaya; Fitra Dharma; Agrianti Komalasari; Doni Sagitarian Warganegara

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

The banking sector plays a strategic role in supporting financial system stability and capital market development. Market performance, reflected through stock returns, represents investor confidence in a firm’s prospects and sustainability. In recent years, investors have increasingly considered non-financial factors such as intellectual capital and corporate social responsibility in evaluating firm value. However, empirical findings regarding the effect of these factors on market performance remain inconsistent, particularly in the Indonesian banking sector. This study aims to examine the effect of intellectual capital and corporate social responsibility on market performance of conventional commercial banks listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. Intellectual capital is measured using the Value Added Intellectual Coefficient method, while corporate social responsibility is measured using a disclosure index based on the Global Reporting Initiative. Market performance is proxied by stock returns. Data analysis is conducted using multiple linear regression with the Ordinary Least Squares approach. The results indicate that intellectual capital and corporate social responsibility have a positive and significant effect on market performance. These findings suggest that effective management of intangible assets and social responsibility disclosure can enhance investor perception and firm value. The results provide important implications for bank management in formulating value-enhancing strategies and for investors in making investment decisions.  

Dwi Nur Apriliani; Evina Mutiara Pratiwi; Nur Rahmawati; Suci Lailatul Ramadhani; Nur Asih Triatmaja

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity was conducted at SMK Ganesha Tama Boyolali with the main objective of disseminating knowledge and practical tips on entrepreneurship and starting a business among vocational high school students. The activity aimed to provide students with an understanding of basic entrepreneurial concepts, initial steps in establishing a small business, and key factors that influence entrepreneurial success. This program was based on the importance of preparing vocational students not only to become skilled workers but also to develop the readiness to act as independent entrepreneurs. Several problems were identified prior to the activity, including students’ limited knowledge about how to start a business, fear of taking entrepreneurial risks, and low motivation to pursue entrepreneurship at an early stage. The method used in this program was mentoring through a socialization approach, supported by interactive discussions and question-and-answer sessions. The results showed a significant improvement in students’ understanding of entrepreneurship concepts and their ability to develop feasible business ideas. Most students successfully created simple business plans aligned with community needs, such as technical services, design and drawing services, planning consultancy, and mock-up services. In addition, the activity positively influenced students’ attitudes and mindset by increasing their self-confidence in presenting business ideas before their peers. Overall, this outreach program effectively fostered entrepreneurial spirit, motivation, and readiness among students at SMK Ganesha Tama Boyolali to pursue independent business opportunities after graduation.

Amelia Fitri Indarti; Hanifa Putri Wardhani; Jovanka Jovanka; Siska Amalia; Erik Saut Hatoguan Hutahaean

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Individuals with mental disabilities commonly experience difficulties in self-awareness and emotion regulation, which negatively affect social functioning and psychosocial well-being. These conditions were also observed among beneficiaries in the assisted community, who demonstrated limitations in recognizing emotions, expressing feelings, and engaging in social interactions. This community service program aimed to strengthen self-awareness and emotional regulation skills among individuals with mental disabilities through a psychosocial approach. The program employed activity-based psychoeducation using participatory and supportive methods, including emotional recognition training, self-reflection, positive emotional stimulation, and structured group support. The results indicated improvements in beneficiaries’ ability to identify and express basic emotions, increased self-confidence, enhanced emotional stability, and more active social participation. Qualitative observations revealed behavioral changes from passive tendencies to more responsive and cooperative involvement in group activities. These findings suggest that activity-based psychosocial interventions are effective in improving psychosocial well-being among individuals with mental disabilities.

Fahrudin Fahrudin; Agus Hariadi; Suprapti Suprapti; Putri Iriani Anjakusuma

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

The Community Service Program (PkM) focused on mentoring storytelling competitions was implemented as an effort to improve students' competence in the art of storytelling, while also supporting their preparation for the FLS3N event. The activity was designed through a series of training sessions that included understanding the concept of storytelling, examples of storytelling practices, hands-on practice, and periodic evaluations. During the mentoring process, students showed progress in terms of story mastery, intonation, expression, and confidence. The approach used encouraged active participation so that participants were able to improve their storytelling techniques based on the feedback provided. The results of this activity show that structured and continuous training can improve students' readiness to present stories in a more communicative and interesting manner in upcoming competitions.

Tedy Wahyusaputra; Herlina Herlina; Amisiska Natalia Saragi

International Journal of Management and Strategic Business Leadership 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study investigates the determinants of capital structure within the healthcare industry, focusing on the influence of asset structure, profitability, and company size. Given the capital-intensive nature of healthcare—characterized by significant investments in medical technology and infrastructure—understanding how these firms balance debt and equity is critical for financial sustainability and operational growth. Using a quantitative approach, this research analyzes a panel dataset of healthcare companies listed on the Indonesian Capital Market from 2018 to 2023. Furthermore, the capital structure is quantified by the debt-to-equity ratio. Meanwhile, asset structure, profitability, and company size are measured by the ratio of fixed assets to total assets, return on assets, and the natural logarithm of total assets, respectively. Moreover, the data are analyzed using multiple linear regression, supported by the classical assumption testing. As a result, asset structure has a significant positive impact on capital structure, aligning with the static trade-off theory. Conversely, profitability demonstrates a significant negative relationship with capital structure, supporting the pecking order theory. Finally, company size positively affects capital structure, indicating that larger firms have greater access to debt financing. These findings suggest that healthcare managers should optimize their asset utilization and internal reserves to maintain an efficient capital structure that supports long-term healthcare delivery and investor confidence.

Hamdal Afgani Dalimunthe; Ainul Mardiyah; Maulida Ar Rahma; Selvira Amanda

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

Traffic accidents not only cause physical injuries but also significantly impact the psychological state of victims, such as trauma, anxiety, excessive fear, and other emotional disturbances. Post-accident psychological trauma can hinder daily activities and reduce the victim's quality of life if not properly treated. This study aims to examine the role of individual counseling in assisting the recovery process of psychological trauma in traffic accident victims. The study used a qualitative approach with a phenomenological design with three informants who were traffic accident victims and experienced psychological trauma. Data collection was conducted through in-depth interviews to explore the victims' subjective experiences during the recovery process. The data obtained were analyzed using thematic analysis techniques. The results of the study indicate that individual counseling plays a significant role in helping victims recognize and manage negative emotions, reduce anxiety and fear levels, and rebuild a sense of security, self-confidence, and adaptability. Thus, individual counseling is an effective intervention in supporting the ongoing psychological recovery of traffic accident victims.

Mela Desiyanti; Fahman Daffa Haidar; Rusda Diana; M Faqhi Firdaus; Mukhlishotul Jannah

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

One type of contract that is very important for the operations of Islamic financial institutions, especially for benefit-based services such as multi-service financing and gold pawnbroking. However, in its application, several problems continue to arise. The most prominent is the incompatibility with Financial Accounting Standards (PSAK) 107 and other Islamic accounting standards in terms of recording and disclosing ijarah transactions. This condition can cause the financial statements of Islamic financial institutions to be less transparent and accountable. Therefore, this study aims to examine how ijarah contracts are used and to what extent the application of ijarah accounting helps Islamic financial institutions become more financially transparent. The research was conducted by reviewing relevant literature, including the provisions of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), PSAK 107, and the fatwa of the Indonesian Ulema Council's National Sharia Board (DSN-MUI). The study shows that the proper use of ijarah accounting, which includes the recognition of ujrah income, the recording of asset gains, and the consistent disclosure of costs, can increase information transparency and stakeholder confidence in financial reports.

Aztiana Aztiana; Lukman Lukman; Prasuri Kuswarini

International Journal of Educational Evaluation and Policy Analysis 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study examines and critically analyzes speaking tasks in Netzwerk Neu A1.1 (Chapters 1–6) by evaluating their alignment with principles of German as a Foreign Language (DaF), Task-Based Language Teaching (TBLT), and the Common European Framework of Reference for Languages (CEFR). Using qualitative content analysis, 26 speaking tasks were identified, coded, and categorized based on task type, CEFR communicative activity (spoken interaction or spoken production), interaction mode, and levels of learner output. The findings show that template-based tasks dominate the textbook, accounting for 69.2% of activities, while guided and free production tasks are relatively limited. Spoken interaction is the most prevalent communicative activity (76.9%), reflecting an emphasis on dialogic formats such as short exchanges and role plays. Although this design provides appropriate structural support for beginner learners, the limited use of open-ended and autonomous tasks may restrict the development of fluency, communicative flexibility, and strategic competence. Interviews with seven learners and two instructors reveal that while tasks are generally perceived as accessible and confidence-building, they are also considered repetitive and insufficiently authentic. The study underscores the need to balance structured support with opportunities for spontaneous language use in beginner DaF textbooks.

Natalia Sari Pujiastuti; Yasirly Maulayya Anjani Yonda; Cherryna Putri Khoirunnisa; Aditiya Panji Satrio; Rizal Aditiya Saputra +2 more

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The “Beginner Brewer” community activity organized by Koffie Rakjat Semarang stands out as an informal learning space for individuals new to coffee brewing techniques, but so far there has been little scientific study regarding its impact on participants’ sensory experiences. This study aims to analyze how beginners understand and evaluate the flavor profile of Aceh Gayo single-origin coffee “Drama” through practical brewing sessions. The research method used a qualitative descriptive approach with data sources consisting of activity documentation, observations of popular articles, and direct quotations from participants’ experiences. The results showed that mentoring with simple techniques such as the V60 (1:15) and French Press (1:12) contributed to participants’ increased understanding of the fruity character and flavor complexity of “Drama,” which has flavor notes of passion fruit, pineapple, strawberry jam, rum, and palm sugar. Participants also reported that the inclusive learning environment made the brewing process easy and enjoyable, and encouraged continued interest in specialty coffee. In conclusion, this community activity is effective as an initial educational tool that shapes flavor perception and increases the confidence of beginner brewers in understanding specialty coffee.

Almira Yumna Putri; Achmad Hizazi; Ratih Kusumastuti

Akuntansi dan Ekonomi Pajak: Perspektif Global 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the relationship between risk disclosure levels and profitability in transportation companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The transportation industry is characterized by high exposure to operational, financial, regulatory, and market-related risks, which necessitates transparent and comprehensive communication regarding potential threats to business sustainability and long-term performance. Using a quantitative correlational approach, this study measures the level of risk disclosure through systematic content analysis of companies’ annual reports, while profitability is evaluated using the Return on Assets (ROA) indicator. The analysis is conducted to identify the extent to which transparent risk reporting contributes to improved financial outcomes. The findings indicate a significant positive relationship between risk disclosure and profitability, suggesting that companies providing more comprehensive and detailed risk information tend to achieve higher financial performance. Furthermore, the results demonstrate that transparency plays a crucial role in enhancing investor confidence, strengthening corporate governance, and supporting sustainable business practices, particularly in high-risk sectors such as transportation.

Ilpa Hasanah

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Social media has become an alternative space for emotional expression among university students, particularly as a medium for sharing personal problems or emotional distress. This study aims to examine the effect of social media use as a venting platform on the mental health of students at STAIN Mandailing Natal. A quantitative associative research design was employed, involving 25 fifth-semester students as respondents. Data were collected using a Likert-scale questionnaire measuring the intensity of social media venting behavior and mental health indicators, including stress, anxiety, mood, and self-confidence. The data were analyzed using descriptive statistics and inferential tests, including correlation and simple linear regression. The findings indicate that social media use as a place for venting has a significant relationship with students’ mental health. Positive responses received through social media tend to improve emotional well-being, while negative responses may increase stress and anxiety levels. These findings suggest that social media can function both as a supportive and risky environment for students’ mental health, depending on how it is used. Therefore, students are encouraged to use social media wisely, and educational institutions are advised to provide mental health literacy and guidance related to healthy social media use.

Arief Hardian; Syabila Syazwana; Gladis Pradani

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

This study aims to analyze the implementation of the Management Internship Program (KKM) and its contribution to improving students' professional competence at the Medan Amplas District Office. The background of this study stems from the need for higher education to produce graduates who not only master theory but also possess practical skills appropriate to the demands of the workplace, particularly in government administrative environments. This study used a qualitative descriptive method through in-depth interviews, questionnaires, and direct observation of KKM participants and field supervisors. The results showed that the KKM program had a significant impact on improving students' professional competence. Improvements were seen in hard skills, such as understanding of government administration (88%), ability to use office applications (81%), and report preparation (76%). In addition, there was a significant increase in soft skills, including communication skills (92%), discipline (85%), and self-confidence in completing tasks (78%). Direct interaction with employees and the community and active guidance from field supervisors were key supporting factors in the program's effectiveness. However, the study also identified several obstacles such as limited supervision and high agency workload. Overall, this study concludes that KKM plays an important role as a contextual learning tool that is able to improve students' professional competence through the application of theory to real practice in the government environment.

Agussalim Agussalim; W, Muhammad Fahreza; Radjab, Andi Mulyadi

International Journal of Educational Evaluation and Policy Analysis 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study investigates the implementation of the PAIKEM Gembrot model to enhance the literacy, numeracy, and creativity of fifth-grade students at UPT SDN Unjuruiya No. 45 in the Selayar Islands. Using a two-cycle classroom action research design—comprising planning, action, observation, and reflection—data were collected through tests, observations, and documentation to obtain comprehensive information on both learning processes and outcomes. In Cycle I, only 40% of students met the mastery criteria, largely due to their initial adjustment to the new learning approach and limited engagement in collaborative activities. After refining instructional strategies in Cycle II, including the use of more varied learning activities, concrete and contextual learning media, structured group discussions, and closer teacher guidance, student learning outcomes improved dramatically, with 100% of students achieving mastery. In addition, students showed increased participation, confidence, and motivation during classroom interactions. These results demonstrate that PAIKEM Gembrot effectively strengthens students’ abilities to comprehend information, apply numerical reasoning, and express creativity through active and meaningful learning experiences. Therefore, the PAIKEM Gembrot model serves as a promising and contextually relevant alternative for improving elementary science learning, particularly in island-based schools with limited educational resources.