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In Indonesia, micro, small, and medium enterprises (MSMEs) have long been recognized as a very important business sector due to their various real roles in the economy. However, MSMEs often face many obstacles in running their businesses. More incentive support from various parties, especially the government, is needed for the development of MSMEs. In order to overcome the problems faced by MSMEs and support their sustainability, a KKU (Business Field Study) activity was carried out by Group 15 at the KKU-11 of the Institute of Technology and Business (ITB) Adias Pemalang at the MSME “Ev_Kids Product.”After conducting an observation phase, several problems faced by the SME were identified, including the lack of social media for marketing, failure to calculate the Cost of Goods Sold (COGS) and maintain simple accounting records, absence of a business logo, banners, promotional image designs, organizational structure, business profile, product catalog, stamps, receipt books, and product attributes. Additionally, the SME had never produced a production video or promotional video.After conducting the observation phase, KKU actors formulated several business development assistance programs, namely creating social media accounts, calculating the Cost of Goods Sold (COGS), creating simple bookkeeping, creating a business logo, banners, promotional image designs, organizational structure, business profile, product catalog, stamps, note books, and product attributes in the form of hangtags. They also created production videos and promotional videos.

The digital era has transformed the financial sector through the integration of FinTech, making it more susceptible to increasingly complex cyber threats. As these risks rise, there has been a significant increase in academic research to better understand the cybersecurity challenges within the financial sector. This study aims to explore the development of cybersecurity research globally within this field. By utilizing bibliometrics, the research analyzes literature data collected from the Scopus database over the last five years. The analysis was conducted using VOSviewer and RStudio to identify dominant clusters, with cybersecurity and network security as the central themes linking various sub-fields, including artificial intelligence, cyberattacks, and phishing. The findings reveal areas of extensive research and highlight gaps that require further exploration. This study provides valuable insights for researchers and professionals in the cybersecurity field, offering a roadmap for future investigations and the identification of underexplored areas that need attention. Ultimately, this research contributes to advancing knowledge in the financial sector’s cybersecurity landscape and assists in shaping future research directions.

Climate risk finance has emerged as an increasingly important field of research along with the growing urgency to address climate change and its impacts on the global financial system. Climate change poses real risks to the stability of the international economy and financial systems. Climate risk finance represents an approach that encompasses various financial instruments in supporting climate change mitigation and adaptation. Although the term climate risk finance has not been widely used explicitly as a single keyword, the concept that integrates climate risk and financing is reflected in related keywords such as climate risk, climate finance, and climate change. This study employs a bibliometric analysis method using the Scopus database, supported by analytical tools such as VOSviewer and R Studio, to explore the development of research on climate risk finance. The study identifies publication patterns, international collaborations, and emerging themes within the related literature. The findings show that the publication rate on climate risk finance is relatively moderate each year, but has experienced growth in the last decade. The evolving understanding in this field is expected to strengthen the resilience of financial systems and support sustainable strategies to address long-term climate risks.

The Community Service Program (Kuliah Kerja Nyata / KKN) of Universitas Muhammadiyah Tangerang (UMT) in Sukadiri Village, Tangerang Regency, was implemented with the aim of empowering the community through strengthening tourism-based MSMEs and raising environmental awareness. This program employed a participatory qualitative descriptive approach, in which students acted as facilitators in assisting the community. The main focus included sustainable tourism literacy, MSME digitalization, waste segregation management, and community literacy improvement. Key activities carried out consisted of designing logos and digital branding for MSMEs, conducting ecoprinting training utilizing local flora, delivering legal counseling on bullying within the scope of the Electronic Information and Transactions Law (ITE), creating educational boards and segregated waste bins, establishing a reading corner, and supporting food security through corn planting. The results indicated increased community awareness of environmental management, improved skills of MSME actors in utilizing digital technology, and the growth of literacy culture among children and youth. In addition to providing tangible benefits for the community, this program also enriched students’ experiences in applying their academic knowledge directly in the field. Therefore, the KKN in Sukadiri Village not only contributed to sustainable village development but also served as a best practice model that could be replicated in other regions.

The field practice program, also known as Innovation Development, is a community service activity conducted by students of STIE Madani Balikpapan aimed at assisting Micro, Small, and Medium Enterprises (MSMEs) in improving their business performance and sustainability in the city of Balikpapan. In this program, Group 6 focuses on the MSME “Mamidah’s Homemade,” located in RT 34, Mekar Sari Subdistrict, Central Balikpapan District, which operates in the home-based food production sector. This activity is designed to provide practical assistance and applied knowledge to address several existing business challenges faced by the MSME. The main objectives of this Innovation Development activity are: (1) to assist in creating a systematic, structured, and consistent financial recording system as a basis for operational planning, evaluation, and decision-making; (2) to support the development of a comprehensive and well-organized business portfolio to strengthen business identity and credibility; and (3) to help business owners enhance their digital branding capabilities through the effective use of online platforms and social media to expand market reach and competitiveness.

The development of sustainable tourism facilities is one of the important efforts in increasing the attractiveness of destinations while preserving the environment. This study aims to analyze the implementation of ecological concepts in the development of glamping facilities in the Pearl Beach tourist area. The method used is a descriptive qualitative approach, with data collection through field observations, interviews with managers and tourists, and literature studies related to ecotourism principles and sustainable design. The results of the study show that the application of ecological concepts in glamping facilities in Mutiara Beach includes the use of environmentally friendly materials, integrated waste management, the application of energy efficiency, and designs that integrate the natural landscape without damaging the coastal ecosystem. The application of this concept not only improves the comfort and experience of tourists, but also contributes to increasing environmental awareness and strengthening the positive image of tourist destinations. In addition, this ecologically-conceptual glamping development model is expected to be a reference for the development of sustainable tourism facilities in other coastal areas, which prioritizes nature preservation and the welfare of local communities.

Population density plays a critical role in shaping public health outcomes and environmental quality, particularly in rapidly urbanizing regions. This study aims to analyze the relationship between high population density and its impacts on sanitation conditions, air quality, access to clean water, and the incidence of various diseases in densely populated areas. The research adopts a qualitative descriptive approach by combining a comprehensive literature review with field observations conducted in several urban areas characterized by high population concentration. The findings reveal that increased population density is closely associated with environmental degradation, including inadequate sanitation systems, reduced air quality due to pollution, and limited availability of clean water. These environmental challenges contribute directly to a higher prevalence of health problems, such as respiratory infections, waterborne diseases, and other communicable illnesses. Overcrowded living conditions also intensify the spread of diseases, placing additional pressure on public health infrastructure. Furthermore, the study highlights that insufficient public facilities and poor environmental management exacerbate the negative effects of population density on both health and the environment. To address these challenges, effective strategies are required, including population growth control, improved urban planning, and enhanced investment in public health and environmental sanitation facilities. Strengthening community awareness and participation in maintaining environmental cleanliness is also essential. Overall, this study emphasizes the need for integrated policies that balance population management with sustainable environmental and public health development.  

This study discusses the progress of science in Andalusia during the rule of the Umayyad Daulah II, which served as an essential bridge between the Islamic world and the West. The purpose of this research is to examine the factors that stimulated scientific advancement, the fields of knowledge that developed, and the intellectual values inherited for modern life. This study employs a qualitative approach with a library research method by analyzing various historical sources, academic journals, and scholarly works related to Islamic civilization in Andalusia. The results show that scientific progress in Andalusia under the Umayyad Daulah II emerged from political stability, social tolerance, religious enthusiasm, and government support for education and research. Knowledge flourished in diverse disciplines such as medicine, astronomy, mathematics, philosophy, art, and architecture. Andalusia became a leading center for education and translation, transmitting Islamic knowledge to Europe and contributing greatly to the rise of the Renaissance. In conclusion, the intellectual achievements of Andalusia demonstrate that the harmony between faith, justice, and openness produces a just and progressive civilization. These scientific and moral values remain relevant for guiding the development of a modern civilization grounded in ethics and humanity.

This research examines the influence of road infrastructure development on local economic growth in Medan City, emphasizing its role in improving accessibility and supporting economic activities. Road infrastructure is a vital component of regional development, as it facilitates the movement of goods and services, reduces transportation costs, and enhances connectivity between economic centers. Well-developed road networks can stimulate business expansion and encourage investment by creating a more efficient economic environment. The study employed a descriptive quantitative approach using field surveys involving 20 respondents, including business actors, local residents, and government representatives. Data were collected through structured questionnaires and analyzed descriptively to capture perceptions regarding the economic impact of road infrastructure development. The results indicate that improvements in road quality, capacity, and connectivity have a positive influence on local economic growth. Respondents reported increased trade activities, improved access to markets, higher investment opportunities, and rising community income levels as direct benefits of improved road infrastructure. However, the study also identified several challenges that may hinder long-term economic outcomes. Traffic congestion, uneven infrastructure development across areas, and inadequate routine maintenance were highlighted as significant issues. These problems can reduce efficiency and limit the sustainability of economic gains. Therefore, continuous government commitment, effective maintenance strategies, and equitable distribution of infrastructure development are essential. Strengthening coordination among stakeholders is also necessary to ensure that road infrastructure development supports inclusive and sustainable local economic growth in Medan City.

Public speaking is an essential communication skill that plays a crucial role in enhancing self-confidence, delivering ideas effectively, and fostering social participation. However, many women in rural areas still lack opportunities to develop this skill due to limited access to training, gender stereotypes, and minimal experience in public forums. These challenges lead to low levels of women’s involvement, particularly housewives who are members of PKK, in community activities and decision-making processes at the local level. This study aims to examine the impact of public speaking training on improving the knowledge, self-confidence, and social participation of PKK mothers in Nagari Sumpur Kudus. The research employed a descriptive qualitative method with a participatory approach through interactive lectures, speaking practice simulations, reflective discussions, participatory observations, and qualitative evaluations. Data were analyzed using data reduction, data display, and conclusion drawing based on field notes, observations, and participants’ feedback. The findings indicate that the training successfully improved participants’ understanding of basic public speaking techniques, including intonation, eye contact, body language, and structured idea delivery. Furthermore, the participants experienced significant growth in self-confidence, courage to speak in front of groups, and motivation to continuously practice their communication skills. The interactive and supportive learning atmosphere also strengthened collaboration and solidarity among PKK members. Thus, public speaking training not only enhances individual competencies but also contributes to women’s empowerment and their active participation in community development at the village level.  

Zakat Fitrah is one of the obligations in Islam aimed at purifying the soul and strengthening social solidarity among Muslims. This study aims to analyze the level of public awareness in paying Zakat Fitrah in RT 05, Ngolorog Hamlet, Mojopuro Village, Jatiroto Subdistrict, Wonogiri Regency. The method used includes in-depth interviews with community leaders and field observations. The results show that residents have a high level of awareness regarding the obligation of Zakat Fitrah, yet there are still obstacles such as a lack of understanding of the procedures for payment and distribution. Factors such as education, income, and socialization by religious leaders play a significant role in enhancing awareness. The conclusion of this study recommends improving educational programs and zakat campaigns by the village government and religious institutions to encourage better compliance, thereby contributing to social welfare in the area. This research is expected to serve as a reference for developing zakat programs in rural regions.

Sweet corn is a horticultural commodity that is widely consumed in Indonesia. This study evaluated the effectiveness of NPK 18-18-18 fertilizer on the vegetative growth, yield components, and relative agronomic effectiveness (RAE) of sweet corn (Zea mays saccharata). Field experiments were conducted using fertilizer dosages of 0,50, 0,75, 1,00, and 1,50 NPK, with a control treatment for comparison. The application of NPK 18-18-18 significantly increased plant height, stem diameter, leaf number, ear length, ear diameter, biomass weight, ear weight with husk, ear weight without husk, plot yield, and overall productivity compared with the control. Mean values across treatments ranged from 68,94–205,72 cm for plant height, 7,41–20,47 mm for stem diameter, 6,01–13,00 leaves per plant, 15,41–20,89 cm for ear length, and 36,05–49,65 mm for ear diameter. Biomass weight ranged from 0,12–0,34 kg, ear weight with husk from 0,13–0,34 kg, and ear weight without husk from 0,12–0,28 kg. Plot yield varied between 7,91–25,46 kg, corresponding to productivity levels of 5,02–16,16 t/ha. RAE analysis indicated that fertilizer application was effective at dosages of 0,75, 1,00, and 1,50 NPK, with the highest effectiveness observed at 1,50 NPK (118%). Notably, the 0,75 NPK dosage achieved an RAE value of 101%, demonstrating that lower fertilizer input can enhance yield while reducing production costs and mitigating fertilizer scarcity. These findings suggest that NPK 18-18-18 fertilizer, when applied at an optimal dosage, can be effectively utilized in sweet corn cultivation to improve growth and productivity while ensuring efficient nutrient management.

This study aims to comprehensively examine the implementation and mechanisms for results in Al-Mudharabah financing at Bank Muamalat Rangkasbitung, while also assessing the level of compliance of its implementation with sharia principles. This study applies a qualitative descriptive method with a field study approach involving direct observation, interviews, and review of documents related to Mudharabah financing procedures. The research findings show that Bank Muamalat Rangkasbitung implements a profit-sharing system based on the principles of justice (al-'adl) and trustworthiness (al-amanah). The profit-sharing scheme is carried out proportionally according to the ratio agreed upon in the initial contract, so that both parties have clarity regarding rights and responsibilities. The implementation of this system not only ensures the avoidance of usury but also strengthens the partnership between the bank and customers through practices of transparency, information disclosure, and a shared commitment to business management. Overall, these findings show that the implementation of Al-Mudharabah financing at Bank Muamalat Rangkasbitung has been running in line with several sharia values ​​and even supports the realization of fair, ethical, and sustainability-oriented Islamic economic practices. Thus, Mudharabah financing at the branch can be an example of the effective implementation of sharia contracts and is able to encourage the development of the sharia financial sector at the local level.

This study aims to analyze the application of accounting according to PSAK 65 concerning consolidated financial statements to assess the company's financial performance at PT Warung Begok Indonesia. The object of this study is a company in the field of processed livestock manufacturing for the period 2023-2024. The data in this study are primary data sourced from the annual financial reports of the head office and branches. The total sample in this study was 3 company financial reports. Data collection techniques used interviews and documentation. The hypothesis in this study was tested using descriptive analysis techniques. Based on the data analysis carried out in this study, it shows that the financial statements before and after consolidation have an effect on the assessment of the company's financial performance. This study contributes to increasing knowledge and understanding of the head office and branch consolidated reports according to PSAK 65, and can assess the company's financial performance. Although the consolidated report has been carried out, it is hoped that the company will continue to apply controls and policies in its implementation, because this can affect the assessment of the company's financial performance so that it will be useful in decision making.

This study discusses the role of the Kupang City Council in carrying out its supervisory function on gender-responsive maternal and child health policies, with a case study focus on Oebobo District. The background of this study stems from the high maternal and child mortality rates and the suboptimal implementation of Kupang City Regulation No. 7 of 2013. This study uses a qualitative approach with interview, observation, and documentation techniques, and involves informants from DPRD members, health workers, posyandu cadres, and community leaders. The results show that the DPRD, particularly through Commission IV, has carried out its supervisory function through regulatory support, budget allocation, program evaluation, and field visits. Some of the programs supervised include Free Nutritious Meals (MBG), strengthening Posyandu, and basic health services at Puskesmas. However, the effectiveness of supervision still faces various obstacles, including the lack of female representation in the DPRD, strong patriarchal culture, lack of socialization of local regulations, weak cross-sector coordination, and low community participation. The conclusion of this study confirms that the success of gender-responsive maternal and child health policies is greatly influenced by the capacity of the DPRD in oversight, political and budgetary support, and community involvement.

Street vendors (PKL) constitute an essential component of the informal economic sector in Gresik Regency, yet their presence often generates issues related to urban order, cleanliness, and aesthetics. This study aims to: (1) analyze the effectiveness of implementing Gresik Regency Regional Regulation Number 7 of 2013 concerning the Arrangement and Empowerment of Street Vendors, and (2) identify the obstacles faced by the local government in carrying out the regulation. This research employs a socio-legal method with a normative-empirical approach, utilizing statutory analysis, field observation, interviews, and documentation. The findings indicate that the arrangement and empowerment of street vendors have been carried out through the designation of trading locations, regulation of operating hours and physical facilities, establishment of requirements for becoming street vendors, and the enforcement of rights, obligations, prohibitions, and sanctions. The Gresik Regency Government has also undertaken relocation initiatives to designated areas. However, the effectiveness of the regulation remains hindered by limited human resources, weak monitoring systems, and low compliance among some street vendors. Overall, the implementation of Regional Regulation Number 7 of 2013 has been conducted but has not yet achieved optimal outcomes in ensuring order and promoting the independence of street vendors. Strengthened coordination, enhanced guidance, and improved regulatory systems are needed to support the sustainability of the informal sector in Gresik Regency.

The Society 5.0 era requires younger generations to develop strong digital literacy skills, not only in terms of technical technology use but also in understanding digital business administration and legal compliance. This community service program aims to enhance digital accounting literacy among students at MAN 3 Bekasi through training on accounting software and guidance on online registration of the Taxpayer Identification Number (NPWP). The activity was conducted using several methods, including material delivery, live demonstrations, independent practice, and evaluation using pre-test and post-test assessments. The results show a significant increase in participants’ knowledge, with an average improvement of 89.75% after attending the workshop. Furthermore, evaluation feedback indicates that participants expressed a very positive response toward the activity in terms of relevance, content delivery, and implementation process. Therefore, this program successfully contributed to improving students’ readiness to face digital transformation in the fields of accounting and tax administration

The Society 5.0 era requires younger generations to develop strong digital literacy skills, not only in terms of technical technology use but also in understanding digital business administration and legal compliance. This community service program aims to enhance digital accounting literacy among students at MAN 3 Bekasi through training on accounting software and guidance on online registration of the Taxpayer Identification Number (NPWP). The activity was conducted using several methods, including material delivery, live demonstrations, independent practice, and evaluation using pre-test and post-test assessments. The results show a significant increase in participants’ knowledge, with an average improvement of 89.75% after attending the workshop. Furthermore, evaluation feedback indicates that participants expressed a very positive response toward the activity in terms of relevance, content delivery, and implementation process. Therefore, this program successfully contributed to improving students’ readiness to face digital transformation in the fields of accounting and tax administration

The development of military communication technology requires effective, secure, and adaptable communication systems suitable for training and operational environments. During the implementation of Karkata Yudha Practical Training, Marine Corps cadets still experience various communication constraints due to the limitations of conventional communication devices that do not support hands-free operation, noise resistance, and communication confidentiality. This study aims to analyze the utilization of Tactical Radio Person Headsets as a communication support tool to enhance the effectiveness and efficiency of Karkata Yudha practical training for Marine Corps cadets. This research employed a qualitative method with a descriptive-analytical approach. Data were collected through direct observation of training activities, in-depth interviews with communication experts from the Marine Corps, and documentation studies. Data analysis was conducted using SWOT analysis to identify strengths, weaknesses, opportunities, and threats related to the implementation of Tactical Radio Person Headsets. The results indicate that the utilization of Tactical Radio Person Headsets significantly improves tactical communication quality, accelerates coordination among units, and supports maneuver execution and decision-making in the field. The challenges identified include limited equipment availability, procurement costs, and the need for technical training for users. Overall, Tactical Radio Person Headsets demonstrate strong potential to be integrated into Marine Corps cadet training systems to enhance operational readiness and professionalism in the future.

This study aims to analyze in-depth the interest of the Setro Village community in choosing PNM Mekaar Syariah financing as a source of capital for micro and small enterprises (MSMEs). This phenomenon is interesting because it shows how economic, social, and spiritual factors contribute to the financial decisions of rural communities. This research was conducted using a qualitative exploratory approach, using case studies and in-depth interviews with key informants. To explain the relationship between attitudes, subjective norms, and behavioral control on community intentions to choose Islamic financing, data analysis was conducted thematically. The Theory of Planned Behavior (TPB) framework was also used. The study shows that positive community perceptions of ease of access, economic benefits, and compliance with Islamic principles are the main factors shaping community interest in PNM Mekaar Syariah. Fast, easy, and uncomplicated financing increases consumer trust and enhances perceived behavioral control. Conversely, increased business capital and family income enhance the sustainability of micro-enterprises. The institution is given moral legitimacy and spiritual conviction by the implemented Islamic values, such as the yield system and the freedom from usury. Community participation decisions are also driven by social factors such as group support, advice from group leaders, and the quality of service provided by field officers. Theoretically, this study adds local religiosity and socio-cultural aspects to enrich the application of the Theory of Planned Behavior in the context of rural Islamic finance.