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This Community Service Activity (PKM) aims to strengthen interpersonal communication strategies in increasing donor trust in the Grandma Foundation as a social institution engaged in elderly services. The main problems identified include communication patterns that are not systematic, lack of personalization, and lack of transparency of information, so that it has an impact on the level of trust and loyalty of donors. Through a qualitative-educational-participatory approach, PKM activities are carried out through the delivery of effective communication materials, interpersonal communication simulations, the preparation of donor communication flow standards, and assistance in digital communication practices based on social media and instant messaging. The results of the activity showed a significant increase in the attitude and communication skills of the management, the formation of donor communication operational standards, the improvement of digital communication skills, and the positive response from donors which was reflected in the increase in interaction and trust. These findings confirm that interpersonal communication based on empathy, transparency, and consistency plays an important role in building long-term relationships with donors. Thus, a structured interpersonal communication strategy can be an effective model for philanthropic institutions in managing donor relationships and maintaining the sustainability of social programs.

The rapid development of Artificial Intelligence (AI) technology presents significant opportunities to improve the quality of learning; however, its utilization in school settings is still constrained by teachers’ limited competencies. This community service program aims to enhance teachers’ competencies in utilizing AI-based learning technologies in a pedagogical, ethical, and practical manner. The implementation method consisted of preparation, implementation, and evaluation stages. The activities were carried out through interactive workshops, demonstrations of AI-based educational tools, hands-on practice with mentoring, and evaluation using pre-tests and post-tests. The results indicate a significant improvement in teachers’ understanding and skills in using AI for lesson planning, instructional media development, and learning assessment. Teachers also demonstrated more positive attitudes and greater confidence in integrating AI into classroom practices. Nevertheless, challenges such as varying levels of digital literacy and limited technological infrastructure were still identified. Overall, this community service activity proved effective in improving teachers’ competencies and has the potential to support more innovative and adaptive learning transformation in the digital era.

The advancement of Artificial Intelligence (AI) presents substantial potential for improving the quality of learning in elementary education, particularly through the application of AI prompts as instructional support in lesson planning and classroom implementation. Nevertheless, many teachers at Integrated Islamic Elementary Schools (Sekolah Dasar Islam Terpadu/SDIT) experience limited AI literacy and insufficient competence in designing pedagogically appropriate and effective AI prompts. This community service program aims to enhance AI literacy and strengthen the professional competence of teachers at SDIT Lukmanul Hakim Puring, Kebumen, in utilizing AI prompts to support instructional design, teaching materials development, and learning assessment. The program employed participatory methods, including socialization sessions, hands-on training, guided practice, and continuous mentoring. The results demonstrate a measurable improvement in teachers’ understanding and practical skills in constructing AI prompts aligned with pedagogical objectives. Furthermore, the integration of AI prompts contributes to increased instructional efficiency and pedagogical creativity. This program is expected to provide a sustainable model for supporting digital transformation in elementary school education.

The legal counseling activity on the technical aspects of preventing and reporting Ilegal online lending in Ngawen Village, Muntilan District, was motivated by the increasing number of Ilegal online lending cases that harm the community due to low legal and digital literacy. Rural communities often become victims because they do not understand the differences between legal and Ilegal loans and are unaware of the proper reporting mechanisms. This activity aims to provide residents with legal understanding regarding online lending regulations, improve digital literacy so that the community can identify Ilegal applications, and train residents to be courageous and capable of reporting Ilegal online lending practices to the relevant authorities. The implementation methods included socialization through interactive lectures, distribution of handout materials, and question-and-answer sessions. The activity was attended by 15 residents of Ngawen Village and featured two presenters from the Faculty of Law, Universitas Muhammadiyah Magelang. The results showed an increase in participants’ understanding of the characteristics of Ilegal online lending, its socio-economic impacts, and the reporting procedures to the Financial Services Authority (OJK), the Ministry of Communication and Informatics (Kominfo), and the police. Participants also gained a better understanding of the importance of protecting personal data and verifying the legality of financial applications before using them. In conclusion, this counseling activity successfully enhanced the community’s legal awareness and digital literacy, fostering a more vigilant and legally empowered society capable of protecting itself from Ilegal online lending practices in the digital era.

The legal counseling activity on the technical aspects of preventing and reporting Ilegal online lending in Ngawen Village, Muntilan District, was motivated by the increasing number of Ilegal online lending cases that harm the community due to low legal and digital literacy. Rural communities often become victims because they do not understand the differences between legal and Ilegal loans and are unaware of the proper reporting mechanisms. This activity aims to provide residents with legal understanding regarding online lending regulations, improve digital literacy so that the community can identify Ilegal applications, and train residents to be courageous and capable of reporting Ilegal online lending practices to the relevant authorities. The implementation methods included socialization through interactive lectures, distribution of handout materials, and question-and-answer sessions. The activity was attended by 15 residents of Ngawen Village and featured two presenters from the Faculty of Law, Universitas Muhammadiyah Magelang. The results showed an increase in participants’ understanding of the characteristics of Ilegal online lending, its socio-economic impacts, and the reporting procedures to the Financial Services Authority (OJK), the Ministry of Communication and Informatics (Kominfo), and the police. Participants also gained a better understanding of the importance of protecting personal data and verifying the legality of financial applications before using them. In conclusion, this counseling activity successfully enhanced the community’s legal awareness and digital literacy, fostering a more vigilant and legally empowered society capable of protecting itself from Ilegal online lending practices in the digital era.

This study examines the effectiveness of the purchasing accounting information system at PT. ABC, with an emphasis on the quality and timeliness of information from ordering to payment to vendors. Using a qualitative descriptive approach, data was obtained through interviews, observations, and documentation involving departments related to purchasing activities. The results show that although the system has been implemented in accordance with company procedures, its effectiveness is still not optimal. This is evidenced by inconsistent documentation, frequent invoice revisions, and delays in the verification and payment processes, which reduce the efficiency and reliability of information. These problems are caused by weak document control, limited interdepartmental coordination, inadequate human resources, and high workloads in the purchasing unit. Therefore, improvements in system implementation and internal control are needed to improve the accuracy, timeliness, and overall effectiveness of the purchasing accounting information system.

Islamic banks operate not only as financial intermediaries but also as institutions rooted in Islamic ethical values. Trust (amanah) and accountability represent core principles guiding financial management in Islamic banking. This study explores the meaning of amanah and accountability and examines how both principles are implemented in Islamic banking practices. Using a qualitative interpretive approach, data were gathered through in-depth interviews, participant observations, and systematic document analysis. The findings indicate that amanah is understood not merely as an individual moral obligation, but as an institutional principle embedded within organizational policies, corporate culture, and governance frameworks. Accountability is reflected through transparent financial reporting, effective internal audit systems, risk management procedures, and the supervisory role of the Sharia Supervisory Board. The integration of amanah and accountability enhances organizational integrity, strengthens stakeholder confidence, and improves decision-making processes. Ultimately, the study demonstrates that embedding these ethical principles contributes to public trust, regulatory compliance, and the long-term sustainability of Islamic banking institutions in increasingly competitive.

This systematic review maps how innovation, technology adoption, and Islamic entrepreneurial behaviors are intertwined and contribute to the SDGs. Searches in Scopus followed PRISMA 2020: of the 166 initial records, 46 were eliminated prior to screening; 120 filtered by title–abstract; 45 read in full; and 25 articles were analyzed in depth. Four RQs lead the synthesis: the form of innovation/adoption (RQ1), impact on behavior and performance (RQ2), and their relationship to the SDGs (RQ3). The findings show five complementary faces of innovation: (1) process-organization (knowledge management, open innovation; innovation capability), (2) sharia business/finance models (sharia venture capital, agricultural value chain finance), (3) financial and platform digitalization (fintech, Islamic crowdfunding), (4) technological innovation in business models (e.g., urban farming–aquaponics) that are value-framed, and (5) halal product/marketing innovation (halal assurance and halal trust). Behind that, the drivers are layered: individual values and psychology, Islamic HRM cultural orientation and organizational learning, Islamic finance architecture and regulation, and access to digital literacy and trust in the platform. The impact is multidimensional performance, access to ethical capital, halal market behavior, and social and religious environmental outcomes with strong contributions to SDG 8 and SDG 9, and footprints on SDGs 1–2, 3, 10, 11, 12, 13, 16, 17. This SLR offers an integrated financial innovation value framework and proposes SDGs micro-indicators; limitations mainly in the variation of measurements and the dominance of cross-section designs.

The purpose of this study is to examine the influence of income and employment opportunities on women's decision to become migrant workers, as well as the impact on the level of family welfare of women migrant workers. The approach used is a quantitative method by utilizing primary data collected through the distribution of questionnaires to female respondents who have worked or are currently working as migrant workers in Kecamatan Utan, Kabupaten Sumbawa Besar. Data analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method with the help of SmartPLS software. The research variables were measured using a number of indicators formulated based on the theoretical basis and the results of previous studies. The findings show that income has a positive and significant influence on women's decision to work as migrant workers, with a coefficient of 1.940 and a p-value of 0.000. In contrast, employment opportunities have a negative and significant effect on the decision, with a coefficient of -1.147 and a p-value of 0.000. Furthermore, women's decision to become migrant workers has a positive and significant effect on family welfare, as shown by a coefficient of 0.594 and a p-value of 0.001. However, income does not have a significant direct effect on family welfare, with a p-value of 0.151. Meanwhile, employment opportunities have a positive and significant influence on family welfare, with a coefficient of 0.691 and a p-value of 0.030. These results indicate that women's decision to become migrant workers functions as a mediating variable in efforts to improve family welfare.

This study aims to examine the effect of microcredit on the level of community welfare in Kecamatan Sumbawa, with study locations in Kelurahan Pekat and Brang Bara. Microcredit is positioned as one of the strategic instruments in efforts to empower the economy of low-income communities, especially through increasing access to financing, income generation, and social welfare. This research uses a quantitative approach with Structural Equation Modeling (SEM) method based on Partial Least Square (PLS). The study population consisted of 100 micro-entrepreneurs in the two villages who had received microcredit from local financial institutions. The variables analyzed include ease of credit access (X1), credit repayment (X2), income (Y), and community welfare (Z) which acts as a mediating variable. The results of the analysis show that easy access to microcredit does not have a significant effect on income or community welfare. In contrast, the variable of microcredit repayment has a positive and significant effect on community welfare. In addition, income also has a positive and significant influence on welfare, indicating that an increase in income is a key factor in determining the economic and social welfare of microcredit recipient households. This finding confirms that the success of the microcredit program is more influenced by the effectiveness of the management and sustainability of the credit repayment system, rather than solely by the ease of access to financing.  

Nature-based tourism development has a strategic role in encouraging sustainable local economic growth, especially in rural areas such as Marente Village, Kabupaten Sumbawa. Agal Waterfall is one of the natural tourism destinations that has high attractiveness, but its utilization is still not optimal due to limited facilities and infrastructure, access to the location, promotional activities, and the quality of human resources management. This study aims to identify strengths, weaknesses, opportunities, and threats, and determine priority strategies in developing Agal Waterfall tourism using the Quantitative Strategic Planning Matrix (QSPM) method. The research approach used is descriptive quantitative with primary data collected from 100 respondents. Analysis techniques include the preparation of IFAS, EFAS, SWOT, and QSPM matrices. The research findings show that the beauty of the natural environment and community participation are the main strengths, while the limited supporting facilities and promotion are still the dominant weaknesses. Development opportunities are supported by the increasing interest in nature tourism and the utilization of digital platforms, while threats come from competition between tourist destinations and the potential for environmental degradation. Based on the results of the analysis, priority strategies suggested include improving basic facilities, optimizing digital-based promotions, strengthening the capacity of human resource managers, and implementing the principles of sustainable tourism.

This study aims to analyze the direct, indirect, and subsequent impacts of Car Free Day (CFD) activities in Labuhan Badas Sub-district, Sumbawa Regency. The approach used is Multiplier Effect Analysis, which utilizes multiple effects based on real conditions in the field. In addition, this study also evaluates the perceptions of the community, labor, and businesses towards CFD activities with Descriptive Statistical Analysis, specifically through the Chi-Square Test. The data used is primary data, obtained through direct interviews with relevant respondents. With primary data collection and qualitative analysis, multiplier effect calculations can be performed. The results of the Multiplier Effect analysis show that the Keynesian Income Multiplier is 2.43, which means that every additional public expenditure of one rupiah can increase income by around 2.43 rupiah. In addition, the Income Multiplier Ratio of 1.06 indicates that every investment of one rupiah in CFD-related business units will result in an increase in income of 1.06 rupiah, including both direct and indirect impacts. Based on these results, the Multiplier Effect Analysis of CFD in Sumbawa Regency succeeded in achieving the research objectives, namely knowing the impact of Car Free Day activities on the local economy.

Regional economic development requires understanding the structure and performance of economic sectors to create effective policies. PadangiCity, the capital of West SumatraiProvince, plays a strategic role in the regional economy. However, differences in sector contributions and growth indicate structural imbalances that need attention. This studyiaims to identify leading and potential economic sectors in Padang City to support sustainable development planning. The study uses Location Quotient (LQ), iDynamic Location Quotient (DLQ), and the Growth Ratio Model (GRM) to analyze secondary data on GrossiRegional Domestic Product (GRDP) at constant 2010 prices from 2020 to 2024, sourced from the CentraliBureau of Statistics of Padang City and West Sumatra Province. LQ results show that most sectors in Padang City are base sectors, especially business services, transportation and warehousing, ifinancial and insurance services, real estate, and wholesale and retail trade. DLQ analysis indicates that mining and quarrying, trade, transportation and warehousing, iinformation and communication, and health and social services have higher growth prospects than the reference region. GRM results show that trade, information andicommunication, real estate, health services, andiother services are leading sectors with good performance and growth potential. In contrast, agriculture, manufacturing, and construction are still lagging sectors. These findings highlight a structural shift in Padang City’s economy toward service-sector dominance and underline the need for sustainable, inclusive, and adaptive development policies to support long-term economic growth.

Regional economic development requires a comprehensive understanding of the structure, potential, and dynamics of economic sectors so that formulated policies can be targeted and sustainable. Bojonegoro Regency as one of the regions in East Java Province has unique economic characteristics with the dominance of certain sectors, so it is necessary to conduct an in-depth analysis of the economic sectors that play a role in driving regional growth. This study aims to identify basic and non-basic sectors, analyze the dynamics of changes in economic sectors, and assess the sectoral competitiveness of Bojonegoro Regency compared to East Java Province. This study uses a quantitative approach with secondary data in the form of Gross Regional Domestic Product at constant prices by business field obtained from the Central Statistics Agency. The analytical methods used include Location Quotient, Dynamic Location Quotient, and Shift Share. The results show that the mining and quarrying sector remains the sector with the most dominant relative advantage in the economic structure of Bojonegoro Regency. However, the analysis of dynamics and competitiveness indicates that several non-extractive sectors are starting to show faster development and growth potential. This finding suggests an opportunity for transformation of the regional economic structure towards a more diverse pattern. The implications of this research emphasize the importance of regional economic development strategies that do not only rely on traditional leading sectors, but also encourage the development of more sustainable potential sectors.

This research aims to investigate the impact of Good Corporate Governance (GCG) which are measured by 3 indicators; institutional ownership, managerial ownership, board indeoendence, and Corporate Social Responsibility Disclosure on Tax Avoidance in Multinational Companies on Indonesia. The study used multiple linear regression with periods start from 2022 until 2024. The sample of this study is a multinational companies in Indonesia with the total of 47 samples for 3 years, the criteria of the company can be said multinational companies is if the companies had a entities in more than one country. Tax avoidance is measured using the Cash Effective Tax Rate (CETR), while GCG variables and CSR disclosure are measured based on relevant ownership structures, board composition, and the Global Reporting Initiative (GRI) index. The result shows that Institutional ownership had a significantly negative effect of tax avoidance, while the other three independent variables had no significant power in Tax Avoidance. This study concludes that tax avoidance in multinational companies is a complex phenomenon influenced by various internal and external factors beyond the scope of this research. The findings provide practical implications for regulators and investors and suggest that future research should consider additional variables, longer observation periods, and alternative tax avoidance proxies.

Toothpick MSMEs in Tegal Jaya Hamlet, Batumarta I Village, still face challenges in product marketing and business financial management. Product marketing has not utilized social media due to limited knowledge and skills of MSME owners, while business financial records have not been systematically recorded despite the separation of personal and business finances. This mentoring activity aims to increase the capacity of MSME owners to utilize social media as a promotional tool and implement simple financial records. The implementation method includes socialization, interviews, training, and direct mentoring focused on creating social media promotional content and recording business income and expenses. The results of the activity indicate an increase in understanding and skills of MSME owners in using social media for product promotion and compiling financial records in a more orderly and systematic manner. This mentoring is expected to increase marketing effectiveness, support more planned business management, and encourage the sustainability of toothpick MSMEs in Tegal Jaya Hamlet.

The Indonesian Civil Servants Cooperative (KPRI) plays an important role in enhancing member welfare and supporting the national economy. Nevertheless, increases in business volume and own capital do not necessarily translate into higher profitability, while the number of members an essential characteristic of cooperatives is also assumed to influence financial performance. This study aims to examine the effect of business volume and own capital on cooperative profitability, with the number of members acting as a mediating variable. A quantitative approach was employed using secondary data derived from the financial statements of KPRI in Bogor City during the 2020–2024 period. Purposive sampling was applied, resulting in 12 cooperatives with a total of 60 observations. Panel data regression analysis was conducted using EViews software, and mediation effects were tested using the Sobel test. The results indicate that business volume has a positive and significant effect on cooperative profitability, whereas own capital does not show a significant influence. The number of members has a negative and significant effect on profitability. Furthermore, the Sobel test confirms that the number of members does not mediate the relationship between business volume or own capital and cooperative profitability. These findings suggest that enhancing business activities and improving the quality of member participation are more critical for increasing cooperative profitability than merely expanding capital or membership size.

Stunting is a chronic nutritional problem that affects children's growth and development and remains a major public health challenge. Posyandu plays a strategic role in the prevention and early detection of stunting through community-based basic health services. This community service activity aims to optimize the role of Posyandu as a strategy for preventing and detecting stunting early in Nagreg Village, Banten. The methods used include anthropometric measurements of children aged 0–59 months and health education on nutrition for parents and Posyandu cadres. Data analysis was conducted descriptively based on age groups. The results show that out of 32 children examined, 37.5% showed indications of stunting risk. This finding suggests that the integration of growth monitoring and nutrition education at Posyandu has the potential to be an effective strategy for the prevention and early detection of stunting, as well as to support the improvement of children's health quality. This activity also enhances parents' and Posyandu cadres' understanding of the importance of monitoring nutritional status to prevent stunting more effectively.

Stunting is a chronic nutritional problem that affects children's growth and development and remains a major public health challenge. Posyandu plays a strategic role in the prevention and early detection of stunting through community-based basic health services. This community service activity aims to optimize the role of Posyandu as a strategy for preventing and detecting stunting early in Nagreg Village, Banten. The methods used include anthropometric measurements of children aged 0–59 months and health education on nutrition for parents and Posyandu cadres. Data analysis was conducted descriptively based on age groups. The results show that out of 32 children examined, 37.5% showed indications of stunting risk. This finding suggests that the integration of growth monitoring and nutrition education at Posyandu has the potential to be an effective strategy for the prevention and early detection of stunting, as well as to support the improvement of children's health quality. This activity also enhances parents' and Posyandu cadres' understanding of the importance of monitoring nutritional status to prevent stunting more effectively.

The rapid development of digital communication has encouraged social organizations to optimize online-based donation campaigns. Grandma Foundation still faces limitations in utilizing visual content, particularly video, due to the limited video editing skills of its volunteers. This Community Service Program aimed to enhance volunteers’ capacity in producing creative video content to strengthen the foundation’s online donation campaigns. The program employed a participatory educational approach through video editing training, content production assistance, campaign video simulations, and output evaluation. The activity was conducted on October 25–26, 2025, involving 20 volunteers of Grandma Foundation in South Tangerang. The results indicate an improvement in volunteers’ understanding and skills in visual storytelling, video editing techniques, and social media content distribution strategies. The program produced campaign videos that were more communicative, persuasive, and aligned with the characteristics of digital audiences. This initiative contributed to strengthening the foundation’s institutional image, expanding the reach of online donation campaigns, and enhancing the readiness of human resources to respond to digital communication challenges.