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Accountability in preparing financial reports is a crucial instrument for the sustainability of business entities, because inaccurate financial data management can hinder decision-making and harm business performance in the future. For MSME actors in the PKK Tanggamus community, strengthening financial reporting competence is an urgent need so they can map expenditure structures, record income, calculate profit, and evaluate business development periodically. This community service activity aims to improve participants’ financial discipline, particularly in separating personal assets, business capital, and gross profit, while introducing accessible office technology. The training focused on optimizing LibreOffice Calc as an alternative to Microsoft Excel with similar functions for creating transaction tables, cost recapitulations, and simple financial reports. The activity method included material presentation, software demonstrations, report preparation practice, and interactive discussions based on participants’ business needs. Training results showed high enthusiasm, improved understanding, and readiness to use LibreOffice Calc as a more organized, transparent, and sustainable financial recording tool. Thus, this activity provides practical contributions to building an accountable financial administration culture for community-based MSMEs.

This study aims to analyze strategies for increasing reading interest in developing a literate generation among elementary school students and to identify factors influencing literacy culture within school and family environments. The phenomenon of low reading interest among elementary school students has become a significant concern because the rapid development of digital technology tends to shift students’ attention from reading activities to audiovisual entertainment. This research employed a descriptive qualitative approach using a case study method at SDN 1 Notoharjo. Data were collected through semi-structured interviews, observations, and documentation studies. The participants consisted of one classroom teacher and four third-grade students of SDN 1 Notoharjo. Data analysis was conducted through data reduction, data display, and conclusion drawing, while data validity was tested using source triangulation and method triangulation. The findings revealed that literacy strengthening was implemented through morning reading activities, book discussions, the use of visual and digital media such as e-books, and the utilization of reading corners and school libraries. The study also found that students’ reading interest was influenced by the availability of reading materials, the comfort of literacy environments, family support, and the dominant use of gadgets for entertainment purposes. This study contributes scientifically by strengthening the concept of collaborative literacy involving schools, families, and digital technology in developing reading culture among elementary school students. The findings imply the need for more integrated, adaptive, and sustainable literacy programs to improve students’ reading interest in the digital era.  

This study aims to analyze and compare the concept of sale and purchase contract in Fathul Qorib and Fathul Mu’in as two important references in Islamic commercial jurisprudence within the Shafi‘i school. This research employs a qualitative approach using a library research method by examining literature relevant to the discussion of sale and purchase contracts. The findings show that both books view sale and purchase as a contract of exchanging property for property that results in the legal transfer of ownership. The validity of the contract is determined by the fulfillment of the pillars and requirements of sale and purchase, including the contracting parties, the sighat in the form of offer and acceptance, and the object of the transaction, which must be clear, lawful, beneficial, and deliverable. Fathul Qorib explains the concept of sale and purchase briefly and systematically, particularly regarding definitions, requirements of goods, prohibition of usury, khiyar, salam, rahn, and debts. Meanwhile, Fathul Mu’in provides a broader and more analytical explanation, covering the requirements of contracting parties, various forms of khiyar, prohibited transactions such as usury, ihtikar, and najasy, as well as disputes in sale and purchase. Thus, Fathul Qorib serves as a basic foundation, while Fathul Mu’in expands the discussion more applicatively. Both books complement each other in understanding sale and purchase contracts comprehensively.

A feasibility study is a critical stage in the planning of hospital establishment to ensure investment viability, particularly from a financial perspective. This community service program aims to provide reinforcement in the preparation of a feasibility study for the establishment of a Regional Public Hospital (RSUD) in Barukan Village, Tengaran District, Semarang Regency, through financial feasibility analysis conducted by financial experts. The implementation method was carried out through partner needs identification, delivery of financial analysis materials, interactive discussions, and assistance in developing financial models encompassing cash flow projections, discounted payback period (DPP), net present value (NPV), internal rate of return (IRR), and sensitivity analysis, all of which yielded feasible and acceptable results. The outcomes of the activity demonstrated an improvement in partners' understanding of financial feasibility analysis as well as their ability to interpret investment assessment criteria. In addition, the activity yielded an early-stage draft encompassing the financial feasibility aspects, which is intended to guide stakeholders in making informed decisions related to the founding of the Semarang Regency Regional Public Hospital. This activity contributes to strengthening the planning of healthcare facility investment in an effective and sustainable manner.

This community service activity aimed to improve financial literacy and family financial management skills based on priority scales among housewives in the pandan mat weaving artisan community in Sei Balai District, Batubara Regency, North Sumatra Province. The main problems faced by the community partners included limited understanding of simple financial record-keeping, the absence of separation between business and household finances, and low saving habits due to fluctuating income levels. The implementation method employed a participatory approach through observation, lectures, interactive discussions, household budgeting practices, and simple financial recording training. The results of the activity indicated that participants experienced an improvement in their understanding of the importance of distinguishing between needs and wants, arranging expenditure priorities, and developing saving habits as well as preparing family emergency funds. In addition, participants also began to recognize the importance of financial record-keeping as an effort to control household expenditures more effectively and efficiently. The participants’ enthusiasm throughout the program demonstrated that the materials delivered were highly relevant to community needs. Therefore, this outreach activity contributed positively to enhancing family financial management capabilities and supporting the economic well-being of the pandan mat weaving artisan community.

This community service activity aimed to improve financial literacy and family financial management skills based on priority scales among housewives in the pandan mat weaving artisan community in Sei Balai District, Batubara Regency, North Sumatra Province. The main problems faced by the community partners included limited understanding of simple financial record-keeping, the absence of separation between business and household finances, and low saving habits due to fluctuating income levels. The implementation method employed a participatory approach through observation, lectures, interactive discussions, household budgeting practices, and simple financial recording training. The results of the activity indicated that participants experienced an improvement in their understanding of the importance of distinguishing between needs and wants, arranging expenditure priorities, and developing saving habits as well as preparing family emergency funds. In addition, participants also began to recognize the importance of financial record-keeping as an effort to control household expenditures more effectively and efficiently. The participants’ enthusiasm throughout the program demonstrated that the materials delivered were highly relevant to community needs. Therefore, this outreach activity contributed positively to enhancing family financial management capabilities and supporting the economic well-being of the pandan mat weaving artisan community.

The development of the digital economy has driven increased customer interaction through online chat services, making customer satisfaction a key factor in business success. Response speed and chat service quality are two important aspects in shaping the customer experience, but previous research has tended to examine them separately. This study aims to analyze the influence of online chat services and response speed on customer satisfaction partially and simultaneously. The method used is a qualitative approach with a literature review of 12 scientific articles from 2020–2025 obtained from academic databases such as Google Scholar and SINTA. The analysis technique used is descriptive-critical through the identification, comparison, and synthesis of previous research findings. The results show that online chat services have a positive effect on customer satisfaction, primarily through interaction quality such as information accuracy, ease of use, and problem-solving ability. Response speed has also proven to be an important determinant, where a fast response significantly increases customer satisfaction. However, speed without quality has the potential to decrease satisfaction. The discussion shows that the two variables have a complementary and inseparable relationship. Online chat services function as a medium for interaction, while response speed is a quality attribute that determines the effectiveness of the service. Therefore, the integration of both in one model is the main contribution of this research in filling the literature gap, especially in the context of e-commerce in Indonesia.

Educational philosophy plays a significant role in developing students’ thinking abilities, especially in improving critical thinking competence and creativity. Through learning strategies that encourage students to actively ask questions, analyze, and evaluate information, students can develop into more rational, critical, and independent individuals in making decisions. This study aims to explore the role of educational philosophy in developing students’ critical reasoning competence and creativity. The research employed a qualitative method using a literature study approach. Data were obtained from various sources, including books, scientific journals, and articles relevant to the research topic. The findings show that the implementation of educational philosophy through discussions, question-and-answer methods, and experience-based learning (learning by doing) can improve students’ analytical skills while encouraging the emergence of creative and innovative ideas. In addition, a learning environment that provides students with opportunities to express their opinions can support the optimal development of their potential. Thus, educational philosophy not only functions as a theoretical foundation in education but also has practical applications in creating creative, active, and progressive learning environments. Therefore, the implementation of educational philosophy is important in producing a generation that is creative, analytical, and capable of facing the challenges of the modern era.

The purpose of this study is to focus on the role of innovative governance in supporting the digitalization of sustainable mobility to improve the efficiency and accessibility of urban transportation. This study aims to investigate the potential of the bright governance concept to accelerate digital transformation in Makassar City's transportation system. The research method used is a qualitative approach with data collection techniques through in-depth interviews, field observations, policy document analysis, and Focus Group Discussions (FGD). Key informants include local governments, transportation operators, academics, and community users of transportation services. The data obtained were analyzed using NVivo 12 Plus to identify patterns and relationships in digital transportation policies. The findings of this study indicate that transportation digitalization in Makassar City through Teman Bus Trans Mamminasata, QRIS payments, and intelligent transportation systems has successfully improved the efficiency, transparency, and quality of public services, as seen from the increase in the number of passengers despite still facing challenges such as declining interest in paying fares, public preference for private vehicles, limited information, and competition from other modes. The sustainability of this innovation depends on the implementation of an innovative governance model with cross-sector collaboration, data transparency, public participation, and analytics-based decision-making to realize modern, inclusive, and sustainable urban mobility in Makassar.

The urgency of this research lies in the increasing risk of flooding and air pollution in Makassar City due to rapid urbanisation and the uncontrolled growth of motorised vehicles. The purpose of this study is to analyse the potential of urban planning and sustainable mobility policies in reducing disaster risks and environmental impacts, and to formulate more adaptive and data-driven policy strategies. This study uses qualitative methods by collecting data through interviews, documentation, observation, and focus group discussions (FGDs). Key informants include the Environmental Agency, the Spatial Planning Agency, and the Makassar Regional Disaster Management Agency (BPBD), which have strategic roles in spatial planning policies, environmental management, and disaster mitigation. The study findings indicate that flood risk and air pollution in Makassar City are complex problems influenced by population growth, land conversion, vehicle density, limited drainage, climate change, and industrial waste. Although various urban planning policies have been implemented, their effectiveness remains limited due to implementation constraints. Therefore, an integrated approach that combines adaptive urban planning, environmentally friendly mobility, effective waste management, and community participation is needed. With a systemic and coordinated strategy, Makassar has the potential to reduce flood risk, reduce pollution, and create a safer, healthier, and more sustainable urban environment.

The low level of academic motivation and the assumption that higher education does not always guarantee economic well-being have become major factors contributing to the declining interest of some senior high school students in pursuing higher education. This issue poses a serious challenge to human resource development, particularly in the field of legal studies. Such conditions are influenced by various factors, including limited understanding of the prospects and opportunities within legal education. The purpose of this community service activity was to provide information and understanding through repeated socialization programs aimed at strengthening students’ interest in legal studies through higher education combined with the development of entrepreneurial spirit among senior high school students. This program was intended to motivate students regarding career opportunities in the legal field as well as the integration of entrepreneurial skills within the professional legal sector. The results of the activities, which were conducted through lectures, discussions, and counseling methods, were successful in improving students’ understanding of the strategic role of legal studies in society, accompanied by insights into business and profession opportunities based on legal knowledge. Consequently, the program succeeded in increasing students’ motivation to continue their education at the university level. The entrepreneurial approach also fostered independent, creative, and adaptive mindsets toward the development of the modern labor market. Therefore, strengthening interest in legal studies through higher education and entrepreneurship education represents a strategic step in creating a competitive, ethical, and future-oriented younger generation

Community service activities with the theme "My Home is My First Madrasah" were held on September 20, 2025 in Tarowang Village, South Galesong District, Takalar Regency. This activity aims to provide education to the community, especially parents and children, regarding the importance of the role of the family as the first and primary educational institution in the formation of children's character. The activity methods used were educational lectures, discussions, and question and answer sessions which took place from 08.30 to 12.30 WITA. The results of the activity showed that participants gained a better understanding of the importance of parental role models, the habituation of religious values, effective communication within the family, and the importance of maintaining a clean home environment as part of children's character education. The enthusiasm of the participants was seen through active participation in the discussion and question and answer sessions. This activity had a positive impact in the form of increased parental awareness in implementing good parenting patterns, the formation of positive habits in the family, and increased public concern for a clean and harmonious environment. Thus, the "My Home, My First Madrasah" outreach program is expected to be the first step in developing a generation with noble character, religious character, and responsibility in family and community life.

This research aims to analyze and develop a competency model for the Indonesian Navy Technical Officers thru the education of Naval Academy Cadets (AAL) in supporting the operational readiness of main weapon system equipment (alutsista) in the naval domain. The research uses a mixed methods approach with a Sequential Exploratory design, starting with qualitative studies thru interviews, observations, documentation studies, and Focus Group Discussions (FGD), followed by quantitative testing using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The research results show that the education curriculum, teaching quality, mentoring system, field practice, and mastery of weapon system technology have a positive and significant impact on the development of the competencies of the Indonesian Navy Technical Officers. The most dominant factor is the mastery of weapon system technology, followed by field practice and the education curriculum. This research resulted in the Integrated Naval Technical Officer Competency Development (INTOCD) Model, which integrates a competency-based curriculum, academic learning, technical training, field practice, technology mastery, as well as character and leadership development. The model is expected to serve as a reference in the development of the competencies of the Indonesian Navy Technical Officers to enhance personnel professionalism and support the operational readiness of naval defense equipment sustainably.

The problem of malnutrition in pregnant women is a health issue that risks causing serious complications, both for the mother and the fetus, such as anemia, premature birth, and low birth weight. Anemia in pregnancy has a negative impact on fetal development, including the risk of miscarriage, premature babies, and suboptimal growth. Globally, anemia is considered a major public health problem in more than 80% of countries, with prevalence in pregnancy reaching more than 20%. This service activity aims to increase pregnant women's knowledge about the importance of nutrition in preventing anemia and other complications during pregnancy. The method used is in the form of health education with a promotive-preventive approach, through interactive counseling and group discussions. The material provided includes the nutritional needs of pregnant women, signs and symptoms of anemia, as well as prevention strategies through the consumption of balanced nutritious foods and adherence to iron supplementation. The results of the activity showed an increase in pregnant women's understanding of the risk of anemia and the importance of maintaining nutritional status during pregnancy. Thus, this activity is expected to support the achievement of a healthy pregnancy, reduce the risk of complications, and ensure the welfare of mothers and babies.

This study endeavors to elucidate the application of educational videos pertaining to Heroes' Day in fostering the social communication competencies of early childhood learners at Kindergarten 001 Bunguran Timur Laut. Social communication skills are essential for young children as they support language development, social interaction, emotional expression, and the ability to build positive relationships with others. Therefore, educators are encouraged to utilize innovative and engaging learning media that can effectively stimulate children's communication abilities. The methodological framework employed in this investigation was qualitative in nature, utilizing a descriptive approach. The participant cohort comprised 15 children from Group B, aged between 5–6 years. Data were gathered through systematic observation, structured interviews, and comprehensive documentation to obtain a thorough understanding of the learning process and its outcomes. The findings revealed that the integration of educational videos concerning Heroes' Day facilitated the development of social communication skills among children, including verbal expression, responsive inquiry, collaborative engagement, and interactive discourse with peers and educators. The participants demonstrated heightened enthusiasm, greater confidence in expressing their opinions, and increased active participation throughout the instructional sequence. Moreover, the visual and auditory elements of the videos helped children better understand the learning material and encouraged meaningful discussions. Consequently, educational videos pertaining to Heroes' Day may serve as an effective pedagogical medium for nurturing the social communication competencies of early childhood learners at Kindergarten 001 Bunguran Timur Laut.

Pregnancy complications remain a leading cause of maternal morbidity and mortality in Indonesia. Pregnant women's limited knowledge of pregnancy danger signs and suboptimal participation in antenatal care (ANC) services can increase the risk of delayed detection and management of pregnancy complications. The Kinovaro Community Health Center (Puskesmas) in Sigi Regency is one of the areas requiring maternal health information and activities that can increase pregnant women's participation in health education activities. This community service activity aims to improve pregnant women's knowledge and preparedness in preventing pregnancy complications through mentoring based on Pregnant Women's Classes. The activity involved eight pregnant women in their second and third trimesters. The methods used included health education, interactive discussions, simple pregnancy check-ups, pregnancy exercise demonstrations, and evaluation using pre- and post-tests. The results showed that all participants actively participated in the activity and had a good level of knowledge after participating. The average knowledge score increased from 77.5 to 80.0, an increase of 3.2%. In addition, participants were able to identify pregnancy danger signs, understand the importance of standard ANC visits, and practice pregnancy exercise movements independently. This activity demonstrates that mentoring through the Pregnant Women's Class can strengthen maternal health literacy, increase pregnant women's preparedness in recognizing pregnancy complications, and support the strengthening of maternal health services at the community level.

Development of digital technology has brought very big change in the world of education especially in the teaching and learning process which is then expected to become more flexible, interactive and easy to access. but in reality digitalization progress also creates challenges in the form of the influence of algorithms low digital literacy and use Artificial Intelligence (AI) which is excessive in the learning process. Community Service Activities (PKM) carried out in order celebration National Education Day (Hardiknas) with a theme Digital Education; Key Opens the Gate Future Unlocked Algorithm. Activities are carried out and implemented via a webinar held and broadcast live via the Islamic Center of East Kalimantan YouTube channel on May 5, 2026. Methods of implementing activities using guided interactive discussions by a moderator and presenting competent speakers in their fields. Results of the discussion shows that technology is increasingly developing able to provide convenience in the process learning and increasing understanding participant regarding the importance of digital education, digital literacy influence of algorithms and usage Artificial Intelligence (AI) wiser in teaching and learning activities.

This research used a qualitative approach with a descriptive analytical research type through a literature study method. The research data were obtained from various written sources such as scientific journals, books, research articles, and other documents relevant to the research topic. Data collection techniques were carried out through documentation by reading, recording, and classifying data according to the focus of the research. Data analysis was conducted descriptively and qualitatively through the stages of data reduction, data presentation, and drawing conclusions. The results of the study indicate that Civic Education has an important role in instilling tolerance values in students through materials related to diversity, democracy, human rights, and Pancasila values. Civic Education learning helps students understand the importance of respecting differences in ethnicity, religion, culture, and opinions in everyday life. In addition, teachers also play an important role in fostering tolerance through group discussions, teamwork, and presentation activities that train students to respect and cooperate with one another. However, there are still obstacles in implementing tolerant attitudes, such as environmental influences and the lack of awareness among some students. Therefore, cooperation between teachers, schools, and parents is needed to continuously foster students’ attitudes of tolerance.

This study aims to examine the role of information technology (IT) professional ethics as a preventive instrument in facing the escalation of cyber crime in Indonesia. Using the Systematic Literature Review (SLR) method with the PRISMA protocol, 17 selected scientific literature from the 2020-2026 period were analyzed comprehensively. The results of the study indicate that dominant operating modes such as ransomware on national infrastructure and mass data breaches in the banking and health sectors are rooted in the neglect of integrity and accountability principles. The discussion in this study confirms that the application of professional ethics based on the PAPA (Privacy, Accuracy, Property, Accessibility) framework is able to suppress the risk of internal threats and strengthen digital defense. The conclusion of the study shows that the synergy between the 2024 ITE Law regulations and the internalization of the professional code of ethics is the main key to data sovereignty in the digital era. The practical implications of this research recommend strengthening the ethics curriculum in IT higher education and ethical compliance audits in the public sector.

Local wisdom is an important part of a nation's cultural identity, but its existence is beginning to be marginalized in the midst of modernization. The Kajang Indigenous People in Bulukumba Regency, South Sulawesi, are one of the communities that still maintain their traditional values through a customary legal system called Pasang ri Kajang. This community service activity aims to introduce the potential of Kajang cultural tourism to students as an educational effort in instilling the values of local wisdom. The partners in this activity are the Kajang indigenous people and local traditional leaders, including Ammatoa as the traditional leader. The activity is carried out with a participatory and educational method based on direct experience, which involves students in observation, discussion, and reflection on local culture. The results of the activity showed an increase in student knowledge by 31% and a significant change in attitudes towards the preservation of local culture, where more than 80% of participants showed an appreciative attitude towards the values inherited by the Kajang community. This activity also received a positive response from the local community because of its approach that respects traditional values. In addition, this activity produces several outputs, such as cultural introduction modules, activity documentation, and draft service articles. This activity shows that student involvement in the introduction of local culture can be an effective strategy in building multicultural awareness and preserving the nation's cultural heritage.