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Raining on the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) for the management of Village-Owned Enterprises (BUMDes) is one of the community service programs aimed at improving the ability of BUMDes administrators in preparing financial statements in accordance with applicable accounting standards. In this activity, SAK EMKM serves as a guideline in preparing more transparent and accountable financial reports. This program is expected to provide a positive impact on village financial management while strengthening the performance of BUMDes in carrying out its role as a driver of the village economy. The activity was implemented through a practical approach involving BUMDes administrators directly. The training was complemented with simulations and case studies to help participants better understand the process of preparing financial statements based on SAK EMKM. In addition, this training also aimed to increase the awareness of BUMDes administrators regarding the importance of accountability and transparency in financial management as part of efforts to achieve good village governance.

The increasing complexity of urban transportation systems demands intelligent and measurable navigation methods. Medan City, the capital of North Sumatra Province, has a dense road network with multiple route options that often confuse road users. Dijkstra's Algorithm, developed by Edsger Wybe Dijkstra in 1959, is a greedy-based computational approach proven effective for solving the shortest path problem on non-negative weighted graphs. This study applies Dijkstra's Algorithm to determine the shortest route from Medan Railway Station to Universitas Negeri Medan (UNIMED). The road network was modeled as an undirected weighted graph with 15 nodes and 16 edges, where edge weights represent actual road distances measured via Google Maps. The graph has a density of 0.152, confirming its sparse graph characteristic. Three alternative routes were identified and analyzed. The algorithm was implemented in Python 3 using the heapq module as a priority queue. Results show that the optimal route is A → B → C → E → F → M → N → O via Jl. M.T. Haryono, Jl. Aipda KS Tubun, Jl. Madong Lubis, and Jl. Prof. H.M. Yamin, with a total distance of 6.64 km. This achieves 99.1% accuracy compared to Google Maps, with a deviation of only 0.06 km. The optimal route is 6.25% more efficient than Alternative Route 1 (7.30 km) and 11.9% more efficient than Alternative Route 2 (7.54 km). The algorithm executes in under 1 millisecond with time complexity O((V+E) log V). These findings confirm Dijkstra's Algorithm as highly effective for medium-scale urban road network optimization.

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 examines the integration of Al-Farabi’s and Ibn Khaldun’s values into the reconceptualization of Civic Education (PKn) in Indonesia. Civic Education has often been criticized for its normative orientation, which lacks relevance to the multicultural realities and democratic challenges of contemporary society. The objective of this research is to construct a conceptual framework that combines Al-Farabi’s emphasis on rationality, morality, and human perfection with Ibn Khaldun’s focus on social solidarity (asabiyyah) and adaptability to societal change. Using a qualitative descriptive approach with a library research design, this study analyzes classical and contemporary literature to identify the relevance of these contributions to PKn. The findings reveal that integrating Al-Farabi’s moral dimension and Ibn Khaldun’s social dimension enriches the ethical, spiritual, and civic aspects of PKn, while aligning with the foundational values of Pancasila. This integration offers a transformative model of PKn that not only develops cognitive competence but also nurtures moral integrity, social justice, and civic engagement. The implication is that PKn can serve as a holistic instrument for shaping citizens who are intellectually critical, ethically responsible, and socially cohesive. Nevertheless, the limitation of this study lies in its conceptual nature, as empirical testing has not yet been conducted, suggesting the need for further applied research to validate the proposed model.

The academic transition phase among tenth-grade students represents an important period that requires the ability to adjust to changes in the environment, academic demands, and increasingly complex social dynamics. This study aims to analyze psychosocial dynamics in the student adaptation process during the academic transition phase through a literature review approach. The method employed was a library research study by examining various relevant scientific sources related to adolescent psychosocial development, adaptation processes, psychosocial impacts, and strategies for addressing students’ adaptation problems. The results of the review indicate that the adaptation process is influenced by both internal and external factors. Internal factors include emotional condition, coping ability, and self-control, while external factors include support from family, peers, teachers, and the school environment. Students’ inability to adapt may lead to anxiety, low self-confidence, academic difficulties, and obstacles in social interaction. Efforts to support students’ adaptation process can be carried out through strengthening social support, optimizing guidance and counseling services, and implementing self-management techniques to enhance students’ self-regulation abilities. With appropriate support and intervention strategies, students are expected to navigate the academic transition phase more effectively and develop optimally in psychological, social, and academic aspects.

Gorontalo Province has abundant freshwater resources, yet lacks integrated and sustainable aquaculture facilities. This article presents the conceptual design of a Freshwater Fish Aquaculture Center in Gorontalo Province as a response to this condition, applying Ecological Architecture as the primary design approach. The designed area accommodates various activities including freshwater fish cultivation, education, tourism, as well as research and development of fisheries technology. The method used is a qualitative descriptive approach through literature studies, field observations, interviews, and precedent studies. The design results show that the area can be divided into four main zones: the aquaculture zone, education zone, tourism zone, and supporting zone. The ecological approach is realized through the use of natural lighting and ventilation, environmentally friendly materials, an integrated water management system, and the maximization of green open spaces. This design is expected to increase fisheries productivity while promoting community empowerment through educational activities and environmentally sustainable tourism.

The rapid digitalization in Indonesia, reaching 180 million active social media users, has not been accompanied by adequate security system resilience, thereby triggering massive data breach risks. This study aims to analyze the privacy navigation mechanisms of the digital society as an instrument for mitigating information leaks. The method used is descriptive qualitative with a literature study (library research) approach, which examines primary and secondary literature related to regulations, digital behavior, and user psychological factors. The research findings indicate that privacy navigation in the digital era has not operated optimally due to the dominance of social existence needs, which triggers the privacy paradox phenomenon. Although users possess knowledge regarding cyber risks, the desire for social validation through self-disclosure often overrides technical protection logic. The practice of using secondary accounts (second accounts) was found to be a form of manual navigation, yet its effectiveness remains dependent on individual digital literacy. The implications of this research emphasize that mitigating information leaks requires the integration of critical user awareness, platform governance transparency, and consistent law enforcement through the PDP Law. Digital awareness must transform into reflexive protective behavior to maintain informational sovereignty in cyberspace.  

This study aims to examine the existence of dayah as a traditional Islamic educational institution in Aceh in facing the challenges of modernization, as well as to analyze its history, curriculum, and the dynamics of educational transformation within it. This research employs a qualitative approach through library research by collecting data from various sources such as books, scientific journals, research articles, and documents relevant to the topic. The findings indicate that dayah is one of the oldest Islamic educational institutions in Aceh that developed since the early spread of Islam in the Indonesian archipelago and has played an important role in the dissemination of Islamic teachings, moral development, and the formation of social life within the community. The educational system in dayah focuses on the study of classical Islamic texts (kitab kuning) and Islamic sciences through traditional learning methods such as halaqah, religious book studies, and direct learning with teungku or Islamic scholars. Over time, dayah institutions have undergone various transformations through the integration of general subjects, curriculum reform, and improvements in educational management systems in order to remain relevant to modern societal needs. Modernization presents challenges for dayah, particularly in maintaining a balance between tradition and educational innovation. Nevertheless, dayah continues to preserve its Islamic identity while gradually adapting to contemporary developments. Therefore, dayah not only survives as a traditional educational institution but also develops into an adaptive and relevant Islamic educational institution that continues to play a significant role in shaping character and religious values in Acehnese society.

Vegetable stall businesses represent a common form of micro-enterprise that meets consumers' daily needs, including in the Depok District. However, most business owners have yet to adopt proper and adequate financial record-keeping practices, relying instead on manual methods. This makes it difficult to control and evaluate business financial management. This community engagement initiative aimed to provide guidance on digitizing accounting records for vegetable stall MSMEs using the BukuWarung application and to enhance the digital financial literacy of business owners regarding digital financial management. A quantitative descriptive approach was employed, involving observation, interviews, documentation, and direct assistance provided to vegetable stall owners in the Depok District. Observations revealed that business owners gained a better understanding of and improved skills in using the BukuWarung application, becoming capable of independently recording income, expenses, and business receivables and payables. The initiative demonstrated that implementing a guidance program for digitizing accounting records via the BukuWarung application significantly contributed to improving the financial management capabilities of vegetable-trading MSMEs. These findings suggest the potential for applying similar guidance models to MSMEs in other regions to foster broader digital financial literacy.

This research investigates the effect of the amount of MSMEs, the number of buildings, and GRDP on regional tax revenue in selected cities and regencies in South Sulawesi, driven by the inconsistency between the growth of economic potential and the realization of tax revenue, where increases in MSMEs, buildings, and GRDP are not always followed by higher tax receipts. The study aims to analyze the effect of these variables and identify the most significant factors contributing to regional fiscal capacity. A quantitative approach is employed using panel data that combine time series and cross-sectional data from 2015-2024, analyzed through panel data regression with model selection based on Chow, Hausman, and Lagrange Multiplier test. The results show that partially, MSMEs and the number of buildings do not have a significant effect on tax revenue, while GRDP has a positive significant impact; however, simultaneously, all variables significantly influence tax revenue, as indicated by a high Adjusted R-squared value. These findings suggest that economic growth, as proxied by GRDP, plays a more dominant role in increasing tax revenue compared to the mere increase in the number of MSMEs and buildings, implying that optimizing tax revenue requires not only expanding economic potential but also enhancing tax compliance, administrative efficiency, and the quality of economic growth.

This study aims to examine the traces of acculturation between Islam and local culture in Margorejo Village, Kerek District, Tuban Regency. The research is based on the understanding that the spread of Islam in Indonesia occurred peacefully, persuasively, and adaptively, allowing Islamic teachings to interact harmoniously with local traditions without eliminating existing cultural identities. This process produced forms of religious culture that combine Islamic values with local customs and continue to be preserved by the community. The study employed a qualitative descriptive approach. Data were collected through observation, interviews with religious leaders, community leaders, and local residents, as well as documentation of religious and social traditions. Data analysis was conducted through data reduction, presentation, and conclusion drawing. The findings show that acculturation is reflected in the tradition of pilgrimage to the tomb of Sheikh Ahmad Subaqir or Mbah Mboja, who is regarded as an important figure in spreading Islam in the region. The pilgrimage serves not only as a spiritual activity but also as a means of strengthening social solidarity. Another form of acculturation appears in the “sedekah bumi” or “manganan” tradition, which expresses gratitude for agricultural harvests and community welfare. The study concludes that Islam and local culture in Margorejo coexist harmoniously and contribute to strengthening religiosity, social solidarity, and cultural preservation.

This study aims to analyze the factors causing children to become involved in narcotics abuse, the judges’ considerations in delivering verdicts, and the conformity of such decisions with applicable legal provisions. This research employs a normative juridical method with a descriptive-analytical approach, based on literature review and analysis of Decision Number 3/Pid.Sus-Anak/2021/PN Bnt. The results indicate that children’s involvement in narcotics-related crimes is influenced by multidimensional factors, namely economic, environmental, and legal factors. Economic factors include family financial pressure; environmental factors involve peer influence and lack of parental supervision; while legal factors relate to limited understanding of legal consequences. Judges’ considerations in rendering decisions are not only based on juridical aspects but also take into account the social and psychological conditions of the child. However, the imposition of imprisonment is considered not fully aligned with the principles of restorative justice and child protection. Therefore, it is necessary to optimize the implementation of diversion and non-penal approaches in the juvenile justice system.  

The rapid development of social media, particularly Twitter, has given rise to a new form of social violence known as cyberbullying. This study aims to explore the phenomenon of cyberbullying on Twitter using Ulrich Beck's Risk Society Theory as an analytical framework. The research approach used is a literature review. This study perceives cyberbullying on Twitter as a modern, systemic risk, shaped by anonymity, cancel culture, and the individualization of risk. It acknowledges that Twitter's structural features, such as pseudonymous accounts and the rapid dissemination of information, exacerbate the potential for cyberbullying, while simultaneously positioning individual users as both victims and potential perpetrators of digital violence. These findings reinforce Beck's thesis that risks in advanced modernity are self-produced, institutionally distributed, and difficult to regulate, clearly reflected in the uncontrolled spread of cyberbullying in digital public spaces.

This study aims to analyze the consumptive culture of students in following trends using Karl Marx’s social class theory perspective. The phenomenon of consumptive behavior among students is no longer based on rational needs but is influenced by social, economic, and digital technological developments. This research uses a qualitative approach with a library research method by collecting and analyzing various relevant literature sources. The findings indicate that students’ consumptive behavior is part of modern capitalism mechanisms that shape consumption patterns through class relations, digital media, and social identity construction. From Marx’s perspective, consumption functions as a tool for reproducing the capitalist system that maintains social inequality, while Herbert Marcuse’s perspective reinforces that modern consumption is driven by “false needs” constructed through media and industry. In addition, factors such as family socioeconomic status, social environment, digital media, and the need for social recognition also strengthen students’ consumptive behavior. Therefore, student consumptive culture can be understood as a multidimensional phenomenon resulting from the interaction between economic, social, and ideological structures in modern society.

This study discusses the role of Islamic educational philosophy in guiding the transformation of pesantren education in the modern era. Islamic education in Indonesia plays an important role in shaping students’ character, spirituality, and intellectual abilities, with pesantren as one of the oldest institutions that preserve Islamic values. However, the rapid development of globalization and technology requires pesantren to adapt without losing their identity. This research aims to explain how Islamic educational philosophy becomes the foundation for transformation and to identify forms of change that are relevant to current challenges. The study uses a qualitative approach through a literature review, collecting data from journals and other relevant sources. Data are analyzed using content analysis by organizing and comparing findings from different studies. The results show that pesantren transformation occurs through a selective adaptation process, combining traditional values such as moral education, spirituality, and classical learning with modern elements like curriculum integration, interactive learning methods, and digital technology. Some challenges still exist, including limited facilities, unequal access to technology, and the need to improve teacher competence. Islamic educational philosophy helps maintain balance between intellectual, spiritual, and moral aspects so that modernization does not eliminate pesantren identity.

This study aims to analyze the structure, meaning, and values ​​of Malay culture in the animated film Upin & Ipin episode "Pesta Pantun", and its implications in learning for junior high school students in Riau. The method used is qualitative with a content analysis approach. The research data in the form of 19 pantuns were collected through listening and note-taking techniques, then analyzed based on the structure (sampiran and content), meaning, and cultural values. The results show that advice pantuns have a complete structure and function to convey moral values, humorous pantuns are flexible as a medium of entertainment, and riddle pantuns are relatively consistent and function to develop critical thinking skills. In terms of meaning, pantuns contain explicit and implicit messages that reflect the values ​​of politeness, togetherness, intelligence, and respect for Malay traditions. The implications of this study indicate that the use of animation media in pantun learning can increase student engagement and understanding contextually, so it is relevant to be applied to junior high school students in Riau.

This study aims to analyze the role of teachers’ personality competence in shaping students’ learning environments through a literature review approach. Personality competence reflects teachers’ stable, mature, and authoritative character, enabling them to serve as role models for students and influencing the creation of a conducive learning environment both psychologically and socially. The method used is a literature review by analyzing various sources such as books, academic journals, and relevant official documents. The results show that teachers with positive personality traits are able to build harmonious relationships, create a comfortable classroom atmosphere, and enhance students’ learning motivation. Therefore, teachers’ personality competence is an important factor in supporting the quality of the learning environment and the success of the learning process. In addition, findings from various studies indicate that personality competence not only affects classroom interactions but also contributes to the development of students’ attitudes, discipline, and emotional stability. Teachers who demonstrate consistency, empathy, and integrity tend to foster a sense of trust and respect among students, which further strengthens classroom engagement. Moreover, a positive teacher personality helps reduce learning barriers such as anxiety, lack of confidence, and lack of participation in classroom activities. In the context of modern education, where student-centered learning is increasingly emphasized, teachers’ personality competence becomes even more essential in facilitating active learning and meaningful student involvement. Thus, strengthening teachers’ personality competence through training, reflective practice, and continuous professional development is crucial to improving overall educational quality and achieving optimal learning outcomes.

This study aims to improve subcontractor safety performance through strengthening governance systems, leading safety indicators, capability building, and performance monitoring at PT Putra Perkasa Abadi (PPA) Jobsite Borneo Indobara (BIB). The research was motivated by the increasing trend of subcontractor incidents during Quarter 1 to Quarter 3 of 2025, where seven incidents occurred and exceeded the company threshold. In addition, subcontractor performance evaluation scores remained below the target threshold of 70, while customer satisfaction scores in subcontractor management decreased from 8.45 to 7.58. The study applied a continuous improvement approach using Quality Control Circle (QCC), Pareto analysis, Nominal Group Technique (NGT), and root cause analysis with the Ishikawa method. Improvement initiatives were implemented through four strategic pillars: strengthening governance, reinforcing leading indicators, capability building, and integrated dashboard monitoring. The implementation results showed significant improvements in subcontractor safety management. The subcontractor incident frequency rate was reduced to zero incidents in Quarter 4 of 2025, subcontractor performance evaluation increased above the threshold to 70.81, and customer satisfaction scores improved to 8.55. The findings indicate that structured governance strengthening combined with real-time monitoring and subcontractor engagement can significantly improve mining safety performance and stakeholder trust.

The development of Islamic banking activities in Indonesia currently is not matched by adequate understanding among students, particularly regarding the rights and obligations of customers, Sharia contract literacy, and consumer protection mechanisms. This Community Service Activity aims to enhance the understanding of Muara Bungo University students regarding customer rights and obligations, complaint procedures, basic sharia contract literacy, prevention of detrimental service practices, and the resolution process for sharia banking consumer disputes. The activity was attended by 50 students from all faculties and department, conducted using the Participatory Action Research (PAR) approach through the stages of problem identification, planning, implementation with interactive lecture methods, and evaluation. The results of the activity showed a significant increase in understanding, marked by the growing awareness of participants regarding the rights and obligations of customers, understanding of Islamic banking contracts, as well as the ability to comprehend consumer protection concepts and the dispute resolution process effectively. Consumer protection literacy education has proven to have a positive impact on students in preparing themselves to face the banking world, both in the context of employment and business in the future.

Low Birth Weight (LBW) refers to infants born with a birth weight of less than 2,500 grams and remains an important issue in neonatal health due to its association with increased neonatal morbidity and mortality. To analyze the determinants of LBW based on primary studies published from 2021 to 2026. A literature review was conducted using the PRISMA approach. Article searches were performed through PubMed, Google Scholar, Scopus, ScienceDirect, and ProQuest using the keywords low birth weight, determinant factors, risk factors, BBLR, and faktor risiko with Boolean operators AND/OR. The inclusion criteria were primary studies, full-text availability, publication in Indonesian or English, and publication years from 2021 to 2026. A total of 20 articles were included, consisting of 15 international articles and 5 national sources. The review showed that LBW is influenced by interrelated maternal, nutritional, obstetric, and sociodemographic factors during pregnancy. The most dominant factors included multiple pregnancy with an adjusted OR of 21.74, maternal food insecurity with an AOR of 6.85, maternal hemoglobin level <11 g/dL with an AOR of 5.21, lack of iron-folic acid supplementation with an AOR of 4.17, maternal age ≤20 years with an AOR of 3.42, pregnancy interval <1 year with an adjusted OR of 2.92, missed antenatal care visits with an AOR of 2.74, smoking during pregnancy with an OR of 2.18, and maternal hypertension with an AOR of 1.94. LBW is influenced by multiple interrelated factors; therefore, efforts to reduce its incidence should focus on evidence-based interventions, particularly through optimizing antenatal care services, improving maternal nutritional status, and early detection of pregnancy.