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The Ripple Mill machine is one of the vital components in a Palm Oil Mill (PKS) that functions to separate the palm kernel from its shell. This process is very important because the quality and quantity of the palm kernel produced will directly affect the economic value and production efficiency in the palm oil industry. At PTPN IV Regional II Plantation Unit and Adolina PKS, various technical problems were found that caused a decrease in machine performance, including rotor bars and square bars that experienced wear due to age and improper machine settings. In addition, other damage that often occurs is a broken van belt due to age and excessive tension, feeder motor dysfunction caused by excessive load, and motor overheating that occurs due to age and high workload. To overcome these problems, this study uses the Failure Mode and Effect Analysis (FMEA) method. This method aims to identify various potential failures, assess the severity, frequency of occurrence, and detection capability, so that the Risk Priority Number (RPN) value can be calculated as a basis for repair priorities. The results showed that worn rotor bars and worn square bars had the highest RPN values, each at 280, equivalent to 40.23% of the total identified risks. This indicates that these two components are critical points requiring immediate repair and maintenance attention. Applying FMEA in this context provides tangible benefits, including helping the company formulate a more targeted maintenance strategy, reducing the risk of recurring damage, and minimizing downtime that impacts production. With more systematic maintenance, operational efficiency can be improved while extending the lifespan of the Ripple Mill machine.

The implementation of ballast water management is a very important strategic step in preventing marine environmental pollution, because ship ballast water often becomes a route for the spread of invasive alien species that have the potential to disrupt the balance of the ecosistem, harm the maritime economic sector, and endanger human health. This study focuses on ballast water management practices on the MT Timur Laut Mas 2 ship, with the aim of assessing how the procedures are implemented in order to prevent the entry of alien species, reviewing the implementation of both international and national regulations, and evaluating the performance of the Ballast Water Management Sistem (BWMS) technology applied. This study uses a descriptive qualitative method based on a case study, with data collection through interviews with ship crews and company management, direct observation on board the ship, technical documentation, and a review of supporting literature. The results of the study show that the implementation of the IMO Ballast Water Management Convention (BWMC) regulations on ships has been realized through the preparation of a Ballast Water Management Plan, detailed recording in the Ballast Water Record Book, and the use of a BWMS that relies on filtration technology and ultraviolet radiation. However, the implementation still encounters obstacles in the form of limited crew understanding of system operation, variations in water quality along the shipping route that affect filtration effectiveness, and technical obstacles in equipment maintenance. Therefore, a combination of compliance with international regulations, improving crew competency through continuous training, and optimizing sistem operations are key factors in strengthening the effectiveness of ballast water management. These findings confirm that the application of modern technology in accordance with regulatory requirements can enhance marine ecosistem protection while ensuring the sustainability of the maritime industry, thus positively contributing to environmental sustainability and the stability.

Structural poverty is a complex phenomenon that occurs due to systemic inequality in economic, social and political structures, which traps marginalized groups in a cycle of poverty that is difficult to break. This research aims to analyze the impact of structural poverty on waste pickers in the Bintara Jaya slum, West Bekasi, focusing on internal and external factors that reinforce the cycle of poverty. The research method uses a descriptive qualitative approach through in-depth interviews with five waste picker informants. The results show that structural poverty in the waste picker community is influenced by limited access to education, informal work with unstable income, inadequate living conditions, and the lack of government policy intervention. Internal factors such as low levels of education and skills, as well as external factors such as social stigma and non-inclusive policies, exacerbate the condition. Despite facing severe challenges, the waste picker community still has hope to escape poverty, especially through their children's education. This research recommends the need for more holistic and inclusive policies to break the cycle of structural poverty, including improved access to education, skills training, and social protection for marginalized communities.

The problem faced by Kelurahan Kebagusan is that there is no structured system in determining the allocation of aid funds to the community, so the distribution process is often uneven and less targeted. So far, the determination of aid recipients is only based on subjective observations and manual assessments that have the potential to cause ineffectiveness in decision making. Therefore, a decision support system was designed to assist the kelurahan in prioritizing beneficiaries objectively and transparently. This system uses the Simple Additive Weighting (SAW) method, which allows the assessment process to be carried out based on the weights of several predetermined criteria, such as economic conditions, number of dependents, employment status, and home ownership. The result of this system development is a desktop-based application using the Java programming language, which is expected to help the kelurahan in managing data and performing calculations quickly and accurately, so that the allocation of aid funds can be more targeted and fair.   Keywords: Decision Support System, Simple Additive Weighting, Fund Allocation, Kebagusan Village.

This community service program focuses on transforming financial management at Pharmacare Pharmacy Ciputat through the integration of digital accounting and strengthening human resource (HR) management. The background to this activity stems from the problem of partners who still rely on manual recording for financial transactions, inventory management, and report preparation. This condition results in inefficiency, late reporting, potential recording errors, and difficulties in strategic decision-making. In addition, limited HR competency in the use of digital accounting technology and the absence of financial standard operating procedures (SOPs) are major obstacles to improving organizational performance. The main objective of this activity is to implement an integrated digital accounting system capable of producing real-time financial reports, increasing inventory management efficiency, and building transparent financial governance. Simultaneously, employee competency is improved through intensive training and mentoring in the use of accounting software and the preparation of financial SOPs. The involvement of students and faculty in this activity aligns with the spirit of Independent Learning and Independent Campus (MBKM) and supports the achievement of the university's Key Performance Indicators (IKU), particularly in providing off-campus experiences and utilizing work results for the community. Through this program, it is hoped that Pharmacare Ciputat Pharmacy can improve operational efficiency, strengthen business sustainability, and provide more optimal healthcare services. More broadly, this activity contributes to community economic empowerment by strengthening the capacity of small businesses in the healthcare sector.

Ibn Khaldun is a Muslim thinker whose contribution to Islamic economics is monumental, especially through the work of Al-Muqaddimah which discusses the theory of work value, market mechanisms, taxation, the role of the state, and the cycle of civilization. This journal aims to analyze his economic thought in depth through a literature study of 30 scientific journals using a qualitative approach with thematic analysis. The research method used is a qualitative approach with thematic analysis techniques from various scientific literature that examines Ibn Khaldun's thought in classical and modern contexts. The results of the study show that Ibn Khaldun's economic concepts are not only normative and historical, but also have applicative value in answering contemporary economic problems, including social inequality, the tax system, to sustainable economic development. Therefore, Ibn Khaldun's thought has a high relevance to be applied in the development of modern Islamic economics. His intellectual legacy is a bridge between Islamic values and scientific solutions to the global economic crisis.

This community service program at the Class I Correctional Facility SAE L’SIMA Malang was designed to address the urgent need for effective vocational skills development among inmates through productive poultry farming activities. One of the key challenges in poultry farming is the low success rate of egg hatching when relying on conventional, manually operated incubators that often lack precise temperature and humidity control. To overcome this problem, the program introduced the development and implementation of an automatic incubator system as a technological innovation to support both learning and productivity. The program employed a participatory approach, beginning with preliminary site surveys to identify existing resources and limitations within the correctional facility. Subsequently, the team carried out the design and assembly of an automatic egg incubator equipped with a digital system to monitor and regulate temperature and humidity levels. Functional testing was conducted using both chicken and duck eggs to ensure reliability and applicability across different types of poultry. In addition to the incubator prototype, the program also produced a practical user manual to guide inmates in operating and maintaining the equipment independently. The results demonstrated that the automatic incubator significantly improved the hatching success rate compared to traditional manual methods, despite initial challenges such as limited availability of components, restricted funding, and the reliance on outdated manual equipment. The inmates showed high levels of participation and adaptability in learning the operation of the new system, highlighting the potential of this program to enhance not only technical competence but also self-confidence. In conclusion, this initiative successfully integrated vocational training with technological innovation, offering a sustainable and practical solution for small to medium-scale poultry operations. Beyond improving technical skills, the program has broader social implications by equipping inmates with marketable competencies that can support their reintegration into society and contribute to their economic independence after release.

This study examines the influence of leverage, profitability, and capital structure on earnings management in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Earnings management has become a central issue in financial reporting, as it reflects managerial discretion in presenting financial information that may not fully align with the company’s actual economic condition. Understanding the determinants of earnings management is therefore essential to enhance transparency, credibility, and stakeholder trust in corporate financial reports. The research employed a quantitative approach using multiple linear regression analysis, with data processed through SPSS version 25. The sample consisted of 104 company-year observations, which were selected using purposive sampling techniques and subsequently refined through outlier testing to ensure data validity and reliability. The independent variables analyzed were leverage, profitability, and capital structure, while earnings management served as the dependent variable. The empirical findings demonstrate that leverage and profitability exert a significant influence on earnings management practices. Specifically, companies with higher leverage tend to engage in earnings management as a mechanism to meet financial obligations and reduce the risk of violating debt covenants. Similarly, higher profitability motivates managers to manipulate earnings in order to sustain investor confidence and maintain a favorable corporate image. In contrast, capital structure is found to have no significant effect on earnings management, indicating that financing decisions between debt and equity may not directly influence managerial behavior in financial reporting. These results highlight the importance of monitoring leverage and profitability indicators as potential predictors of earnings management. For corporate management, the findings suggest the need to implement stronger internal control systems and uphold ethical financial practices. For investors and regulators, the study provides useful insights into assessing company performance beyond reported earnings, thereby supporting more informed decision-making and promoting the integrity of capital markets.

This community service activity aims to improve basic accounting literacy for Micro, Small, and Medium Enterprises (MSMEs) through financial recording training and simple financial report making. Many MSME actors do not have a neat bookkeeping system, making it difficult to find out net income and access financing from financial institutions. Therefore, the introduction of simple accounting is a strategic step to encourage more professional and sustainable business management. This activity was carried out by a team of lecturers accompanied by students, with a participatory approach and based on direct practice. The training material includes basic understanding of accounting, recording daily transactions, preparing income statements, and simulating the use of financial statements for working capital submissions. Through this method, it is hoped that there will be an effective and applicable transfer of knowledge from academics to the public. The results of the activity showed that participants were able to understand the importance of financial recording and began to implement a simple bookkeeping system in their business operations. In addition, participants also showed increased confidence in compiling financial statements that can be used as supporting documents in applying for financing to cooperatives, banks, or other financial institutions. This activity not only provides practical benefits for MSME actors, but also strengthens the role of universities in community economic empowerment. In the future, similar activities can be developed with the integration of digital technology to support more efficient and accurate financial recording.

The global environmental crisis caused by population growth, waste, and resource exploitation demands a shift towards a more sustainable economic system. This study examines the role of Artifical Intelligence (AI) and Blockchain technological innovations as solutions in strengthening the implementation of the circular economy at the global level. Using qualitative methods through literature studies and focused group discussions, the resuts show that AI can optimize waste management and supply chains efficiently, while Blockchain increases transparency and accountability through secure digital recording. The integration of the two forms the Digital Circular Economy (DCE)-an innovative solution that promotes resource efficiency, data fairness, and global carbon footprint reducation. DCE is a strategic step toward creating new sustainability standards that are smart, transparent, and future-oriented.

Rapid developments in information technology have opened up opportunities for new threats to national security, one of which is hacking of information systems. Cyber attacks not only cause economic losses and disrupt public services, but also pose a serious threat to Indonesia's digital sovereignty. In this context, state intelligence has a strategic role as the front line in detecting, analyzing, and countering various forms of threats to the country's strategic information systems. However, strengthening the function of state intelligence in dealing with hacking crimes still faces various obstacles, ranging from regulatory aspects that are not yet adaptive, weak inter-agency coordination, to limitations in technology and human resources. This study aims to examine the extent of the effectiveness of strengthening state intelligence in countering information system hacking, as well as to formulate the urgency of updating national legal policies that support the formation of a strong, integrated, and professional cyber intelligence system. Using a normative legal research method supported by a conceptual and case approach, this study concludes that strengthening state intelligence requires regulatory reform, institutional integration, and investment in technology and human resources in order to maintain national sovereignty in the digital age.

A sustainable digital economy is an economic system that integrates digital technology, social sustainability, and resource efficiency within production processes and labor distribution. Advances in information technology, automation, and artificial intelligence have transformed the structure of the global labor market and created skill disparities among workers. The unpreparedness of human resources in facing digital transformation has led to gaps in access to training, technological literacy, and equal employment opportunities. Strengthening human capital is therefore a strategic solution to maintain balance between technological progress and social justice. This study employs a descriptive qualitative approach through Focus Group Discussions and literature reviews within the 2022–2025 period to analyze the interrelationships between competency development, automation implementation, and digital equity. The findings indicate that improving digital capabilities through upskilling, reskilling, and technology-based education enhances workforce resilience against disruption. Collaboration among government, industry, and educational institutions is proven to be effective in expanding training access, reducing the digital divide, and creating an inclusive and adaptive work ecosystem in the era of a sustainable digital economy.

The criminal act of falsifying administrative documents related to civil registration is a form of crime that has serious implications for the order of state administration, public trust, and the validity of civil registration data. This study aims to analyse the motives and driving factors of perpetrators in falsifying administrative documents related to civil registration through the application of strain criminology theory. The research method used is normative legal research with a criminological approach, supported by a literature study of relevant laws, regulations, doctrines, literature, and court decisions. The results show that the falsification of administrative documents is influenced by the gap between the cultural goals of society—such as obtaining employment, education, and social status—and the limitations of available legal means. Social pressure, economic conditions, and negative experiences such as frustration and bureaucratic obstacles encourage individuals to commit illegal acts as a form of adaptation. In addition, other contributing factors include weak social control, opportunities created by an ineffective administrative system, and the influence of a permissive social environment on forgery practices. The conclusion of this study confirms that the crime of falsifying administrative documents is not solely an individual problem, but also a structural and systemic one. Therefore, prevention efforts must be comprehensive, not only through strict law enforcement, but also by improving the administrative system, strengthening bureaucratic oversight, and reducing the socio-economic pressures faced by the community.

Background: Islamic inheritance law represents a critical component of family law systems that extends beyond religious obligations to encompass significant socio-economic implications for asset distribution and intergenerational justice. While Malaysia and Brunei Darussalam have both incorporated Islamic law into their national legal frameworks, their implementation approaches demonstrate fundamental structural and procedural differences that warrant systematic comparative analysis. Objective: This study examines the institutional frameworks and implementation effectiveness of Islamic inheritance law systems in Malaysia and Brunei Darussalam, analyzing how constitutional arrangements and governmental approaches influence the practical application of faraid principles. Methods: This research employs a normative legal methodology utilizing comparative analysis of legal frameworks, institutional structures, and judicial decisions. The study analyzes primary legal sources including constitutional provisions, statutory laws, court decisions, and administrative guidelines from both jurisdictions. Data collection encompassed library research examining fiqh literature, national legislation, official documents, scholarly articles, and religious legal opinions. Theoretical frameworks of legal pluralism (Romano-Gierke), Maqasid al-Shariah, and Hartian legal positivism provide analytical foundations for institutional effectiveness assessment. Results: Malaysia's dual legal system creates jurisdictional tensions between Syariah and civil courts, particularly regarding immovable property administration, resulting in administrative complexity and legal uncertainty that undermines Islamic law effectiveness. Conversely, Brunei's centralized Islamic legal framework demonstrates superior institutional coherence through exclusive Syariah court jurisdiction, enabling direct faraid implementation without inter-court conflicts. The study reveals that approximately RM42 billion in Muslim inheritance remains undistributed in Malaysia due to systematic administrative failures, while Brunei's unified approach achieves greater legal certainty and administrative efficiency. Conclusions: Institutional structures fundamentally determine Islamic inheritance law implementation effectiveness in contemporary Muslim societies. Successful Islamic law implementation requires comprehensive institutional support aligning legal structures with religious objectives rather than mere constitutional recognition. Malaysia's fragmented system inadvertently undermines Islamic law's divine authority through secular intervention, while Brunei's unified approach enhances religious legitimacy and community compliance.

This community service activity aims to introduce financial literacy from an early age to children in Siantar Narumonda Village through an interactive and educational tutoring program. Financial literacy is an important skill that must be instilled from an early age so that children are able to manage their finances wisely in the future. This activity uses a qualitative descriptive approach to describe the execution process systematically. The program was implemented by students of the Tarutung State Christian Institute as part of the Community Service and Service Lecture (KPPM), targeting 35 children aged 1–12 years. The program was implemented for one month and two weeks, three times a week. The material presented was in five main topics: the importance of financial literacy, tips for managing finances, saving, getting to know money and how to manage it, and getting to know banks and financial institutions. The delivery of the material was carried out through fun methods such as games, simulations, short stories, and group discussions. Evaluation was carried out through participant observation, question and answer sessions, and visual documentation. The results of the activity showed that the children experienced an increase in understanding of the basic concepts of financial literacy and began to apply positive habits in managing finances. This activity is also a means of meaningful learning for implementing students. With an interesting and structured approach, this activity provides significant educational and social impacts. Early financial literacy has proven effective in forming a generation that is financially intelligent and responsible in managing economic resources.

This literature study examines the construction of cultural identity through socio-economic practices in plantation ecosystems among the Acehnese, Malay, and Chinese communities in Indonesia. Using a systematic literature review of 42 selected sources (1990-2023), the research reveals that plantations function as sites of identity negotiation—dynamic arenas of cultural adaptation and resistance. In Aceh, the integration of Islamic values (zakat [alms] from plantations, meunasah education) and local wisdom (peusijuek rituals) mediates post-conflict reconciliation and identity transformation from "combatants" to "farmers" (Muchlis et al., 2023; Aulia et al., 2024). For the Malay community, the customary-territorial concept of bela kampung (communal defense) underpins resistance to authority fragmentation through gotong royong (mutual cooperation) and communal land allocation (Yunanda et al., 2024; Nasution et al., 2024). Meanwhile, the Chinese community develops invisibility strategies (e.g., land acquisition via family foundations, citizenship aliases) to convert legal marginalization into clan-based social capital (Irawan, 2016; Thung, 2018). Key findings highlight divergent identity sources: religiosity (Aceh), customary-territoriality (Malay), and clan social capital (Chinese). The study recommends integrating local wisdom into inclusive plantation policies and employing ethnographic approaches to examine identity intersectionality complexity.

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of the Indonesian economy which have a strategic role in national economic development. In the context of the traditional culinary industry, pempek as one of Palembang's typical foods has great economic potential. This traditional food has become a superior commodity that is not only popular in its area of ​​origin, but has also spread to various regions in Indonesia. In this Real Work Lecture (KKN), the activity began with field observation methods, in-depth interviews, and FGD (Focus Group Discussion) aimed at discussing the concept of developing promotional media and business identity together with business owners in order to identify the main problems faced, especially in terms of promotional media and business identity. The main problem faced is the limitations in marketing and branding aspects, especially in terms of effective promotional media such as banners, TikTok content, business cards and strong business identities such as business plaques and websites. Through the right approach, it aims to increase business visibility, expand market reach, and ultimately increase sales turnover. The mentoring program has succeeded in increasing the managerial capabilities of MSME owners in managing modern marketing aspects. Training in the use of digital platforms such as Instagram, Tiktok and WhatsApp Business has equipped business actors with practical skills in creating attractive visual content and strategic publication scheduling. changing the business approach from being conventional to being more professional and systematic.

This study aims to describe the socio-economic characteristics of cattle breeders in Andolo District, South Konawe Regency. The method used is quantitative descriptive with a purposive sampling approach to 40 breeders. The results show that most breeders are of productive age (25–55 years), male, have a high school education, and have more than 10 years of livestock farming experience. The maintenance system used is comprehensive and traditional. This livestock business is a side job with an average ownership of 3 cows of their own. The annual income from large livestock businesses ranges from 5–10 million rupiah, and livestock is generally used as family savings. These findings indicate that cattle farming in this area is still subsistence and has not developed commercially.

The Islamic economic system discusses the various challenges faced by Indonesia in developing this sector, the potential of the nation, and the achievements that have been achieved to date. The writing of this scientific paper aims to identify the main challenges in the development of the Islamic economy in Indonesia, explore strategic potentials that can be utilized, and examine the extent to which the development of the Islamic economy has taken place in the country. The data sources used come from literature such as relevant books, as well as additional information from online searches to enrich insights. The method used is a qualitative descriptive approach, which describes the situation systematically based on available data. The results of the analysis show that despite a number of obstacles, such as limited human resources, low Islamic financial literacy, and infrastructure challenges, the implementation of the Islamic economic system still has strong prospects. This is supported by the great potential that Indonesia has, including a very large Muslim population, government support, and increasing public interest in sharia-based products and services.

The digitalization of the sharia economy in Indonesia presents a great opportunity to expand financial inclusion, accelerate the transaction process, and improve the efficiency of the economic system based on Islamic values. This study aims to examine the dynamics of opportunities and challenges for the digitalization of the sharia economy amidst the development of the digital economy. Using a qualitative descriptive approach and thematic analysis techniques, this study reveals that innovations such as sharia fintech, halal e-commerce, and sharia digital banking have significantly driven the progress of the sharia economy. However, challenges such as low digital literacy, infrastructure inequality, and weak sharia-specific regulations are still major obstacles. The results of this study emphasize the importance of increasing sharia digital literacy, synergy between stakeholders, strengthening regulations, and developing competent human resources to ensure that the digitalization of the sharia economy remains in line with the principles of maqashid sharia and can develop inclusively and sustainably in Indonesia.