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Compliance with local tax and retribution payments plays a crucial role in increasing Regional Own-Source Revenue (PAD). However, low fiscal literacy and limited effectiveness of existing socialization programs remain major obstacles to achieving optimal revenue targets. This community service program aims to enhance the knowledge and capacity of officers at the Regional Revenue Agency (Bapenda) of Southeast Sulawesi Province in implementing more effective, persuasive, and adaptive socialization strategies. The methods used include direct observation, interviews, document analysis, material presentation, and interactive discussions. The results indicate that the socialization activities improved officers' understanding of tax literacy concepts, fiscal communication, and technology-based educational strategies. Additionally, the findings reveal that low public literacy, limited use of digital media, and varying public perceptions of fiscal transparency significantly influence taxpayer compliance. This program produced practical educational materials and strategic recommendations that can be sustainably implemented by Bapenda. Overall, the activity contributes positively to strengthening the agency’s internal capacity and refining socialization strategies to enhance taxpayer compliance and support optimal local revenue collection.

This community service activity aims to provide outreach to the Merah Putih Cooperative and prepare simple financial reports in Karijawa Village, Dompu Regency. This program stems from several key issues, such as limited access to capital, low cooperative literacy, and the lack of institutional economic governance at the village level as an effort to strengthen the local economy sustainably. Through a participatory, collaborative, and educational approach by the STIE Bima Impact Community Service Team in Karijawa Village, Dompu Regency, social identification and outreach were carried out in accordance with Law No. 25 of 1992. The outreach was carried out through face-to-face meetings and group discussions regarding the urgency of the Merah Putih Cooperative. This community service activity demonstrated an increase in community understanding of cooperatives as an instrument of sustainable local economic independence, as well as encouraging academic-community collaboration in the development of cooperatives and economic nationalism. This cooperative is expected to have a significant contribution in improving the sustainable economic welfare of the community.

This study aims to analyze the effect of accountability, transparency, community participation, and village apparatus competence on the effectiveness of village fund management in Sidodadi Village, Masaran District, Sragen Regency. This research employed a quantitative approach using questionnaires as the data collection instrument. The population in this study consisted of the residents of Sidodadi Village, with a total sample of 85 respondents determined through a sampling method. Data were analyzed using validity tests, reliability tests, multiple linear regression analysis, t-test, F-test, and the coefficient of determination (R²). The results indicate that accountability, transparency, community participation, and village apparatus competence have a positive and significant effect on the effectiveness of village fund management. Simultaneously, the four independent variables contribute 64% to the effectiveness of village fund management, while the remaining percentage is influenced by other factors not included in this study

Balance disorders are among the most common functional problems experienced by older adults and significantly increase the risk of falls, disability, and reduced quality of life. Early screening and health promotion efforts are essential in preventing these complications. This community service program aimed to introduce and implement the Fukuda Stepping Test as a simple, low-cost, and effective method for promotive and preventive assessment of balance impairment among elderly individuals in the community. The activity involved health education on balance maintenance, demonstration of the test procedure, and direct assessment of participants, followed by individualized feedback and recommendations for balance exercises. The results showed that the Fukuda Stepping Test was well-received, easy to perform, and successfully identified elderly individuals with potential vestibular asymmetry or dynamic balance deficits. Furthermore, the program increased participants’ awareness regarding fall prevention and encouraged adoption of regular balance training. This initiative highlights the importance of accessible physiotherapy-based screening tools in community settings and underscores the role of physiotherapists in promoting healthy aging and reducing fall risk among older adults.

Podorejo Village is located in the westernmost part of Ngaliyan District, Semarang City, bordering Kendal Regency. Its area is quite large compared to other villages in the district. Its population is around 10,000. Most of them make their living from farming, while others engage in trade. The area consists of agricultural land and gardens, most of which are planted with cassava. Cassava is a prominent commodity in the region, but its utilization has not been optimally optimized.Seeing the potential of the region, the Community Service team conducted entrepreneurship outreach to housewives in the area, utilizing local commodities, namely cassava, as the basic ingredient for various processed foods as an alternative business to help supplement family income. This outreach will increase the economic value of cassava, which previously only processed into chips and cassava tape. By innovating cassava processing into contemporary foods that are popular with children and ready to be sold in the market.Our community service activities included outreach on entrepreneurship, motivating women to start businesses utilizing cassava through various innovations. The activity took place on October 19, 2025, with 18 participants. They were very enthusiastic about participating. The outreach program resulted in an increased understanding of entrepreneurship and its management, skills, and interest in starting a business. Evaluation results showed an increase in understanding, exceeding 50%, after pre- and post-tests. The target output of this community service program is publication in national journals, HKI videos, YouTube, and through mass media.

This study aims to analyze the influence of internal control systems and transparency on the accountability of village financial management. This type of research is quantitative and descriptive, using primary and secondary data. Data were collected using questionnaires and literature studies. The population was the Tanjung Datuk community and village officials, Siak Kecil sub-district, Bengkalis district, Riau. The sampling technique used was accidental sampling, with Yamane sample measurements, so the number of samples obtained was 237 people. The data analysis technique used multiple linear regressions with validity, reliability, classical assumptions and hypothesis testing using SPSS software. The results of this study indicate that the internal control system has a positive effect on the accountability of village financial management. However, transparency does not affect the accountability of village financial management. This study provides theoretical implications, especially in completing the theory regarding the influence of the internal control system on accountability and support for the theory of stewardship and legitimacy. This study can then be a reference for the village government in maintaining and improving the accountability of village financial management in implementing the internal control system.

This Community Service (PkM) activity focuses on the implementation of Quail Cultivation Counseling as a strategic effort to advance entrepreneurship among the Millennial Farmer Generation in Krebet Hamlet, Srengat, Blitar. This activity was motivated by the high economic potential of Quail and the need to improve the entrepreneurial competence of the younger generation in the livestock sector. The main goal of the program is to transform traditional cultivation into a structured, efficient, and sustainable modern business unit. The implementation method combines theoretical knowledge transfer with practical assistance in the field. The counseling material includes three pillars: 1) Business Scale Management, including capital management and strategies for increasing livestock population; 2) Quality Management and Livestock Health, emphasizing cage sanitation, feed, and quality vitamins; and 3) Marketing strategies to expand the distribution network. The results of the activities showed high effectiveness. Quantitatively, 80% of Millennial Farmer participants succeeded in implementing post-extension livestock population increases. Qualitatively, this activity fosters awareness, motivation, and a strategic entrepreneurial mindset so that participants are able to face production and market challenges. With this strategic practice, quail businesses are expected to increase profitability and competitiveness. This PKM serves as a catalyst in supporting economic independence and entrepreneurial development of the younger generation in the agribusiness sector.

This community service activity aimed to foster financial literacy awareness and develop wise financial behavior from an early age through the “Early Saving Movement” socialization program for fifth-grade students of SDN Antasan Besar 7 Banjarmasin. The activity was conducted face-to-face using an interactive approach that included the delivery of educational materials, group discussions, question-and-answer sessions, simple simulations of money management, and the administration of pre- and post-activity questionnaires to measure changes in students’ knowledge and attitudes. The results of the analysis showed a significant increase in students’ motivation to save by 93% and an improvement in their understanding of the benefits of saving by 58%. These findings indicate that direct socialization methods accompanied by active student engagement are effective in enhancing elementary school students’ financial literacy and interest in simple and practical financial management. However, challenges were still found in controlling students’ consumptive behavior, which is influenced by the family environment and daily social interactions. Therefore, follow-up efforts are needed in the form of regular saving habit programs and the involvement of parents and teachers in supervising students’ financial behavior. Overall, this activity had a positive impact on shaping students’ discipline, responsibility, and financial independence from an early age.

This community service activity aimed to socialize time management materials to sixth-grade elementary school students in order to improve their learning skills, productivity, and sense of responsibility during their educational process. The activity was conducted at SDN Inti Sungai Miai 11, Banjarmasin, on September 19, 2025, with 34 student participants consisting of 17 boys and 17 girls from combined classes VI A and VI B. The method used was an interactive socialization approach that began with a pre-test and ended with a post-test using questionnaires to measure changes in students’ understanding and attitudes, followed by the delivery of materials, question-and-answer sessions, active discussions, and a brief practice of preparing a daily study schedule with a student representative. Quantitative results showed an increase in the average score of students’ understanding from 2.43 to 2.48, with a difference of 0.05, particularly in the indicator of ability to create a daily schedule, which increased by 0.29. In addition, qualitative results indicated an increase in students’ awareness and behavioral changes in managing their time more regularly during school activities. This activity had a positive impact on fostering students’ discipline and responsibility, and it is recommended that time management activities be integrated sustainably into school learning programs and curriculum.

This community service activity aims to improve positive communication skills and foster self-confidence in students at Antasan Besar 7 Elementary School, Banjarmasin. The background to this activity is the results of observations showing that some students still have low communication skills and lack of self-confidence, characterized by shyness, nervousness, and reluctance to speak in public. The training was conducted by students of Lambung Mangkurat University on September 17, 2025, involving 16 fifth-grade students. The implementation method included preparation, interactive training, role-playing, speaking simulations in front of the class, and evaluation through pre-post observation and questionnaires. The training materials included understanding positive communication, the use of polite language, emotional control, eye contact, and facial expressions, as well as self-confidence-building exercises through the activities "Dare to Speak" and "Introduce Myself". The evaluation results showed an increase in students' average scores in the aspects of participation, positive attitudes, and courage to speak in front of the class after participating in the training. This activity has proven effective in helping students develop interpersonal communication skills and strengthen self-confidence, as well as having a positive impact on a more supportive learning atmosphere in the elementary school environment.

The rapid expansion of digital technologies has intensified financial misinformation and disinformation, particularly through illegal online loans and online gambling targeting communities with limited digital and financial literacy. This community engagement program in Dusun Munggur, Girimulyo Village, aimed to strengthen residents’ ability to identify and respond to deceptive digital practices through contextualized education on risk indicators, manipulative design strategies, and verification methods. Using a three-hour interactive socialization combining visuals, discussion, and a short comprehension exercise, the program improved participants’ understanding of how fraudulent financial schemes operate and how personal data, behavioral triggers, and algorithmic amplification are exploited. Participants demonstrated greater awareness of suspicious platforms, increased confidence in evaluating online offers, and requested sustained resources such as booklets and reporting guides for household- and community-level prevention. Although effective in raising immediate awareness, the intervention was limited by the lack of long-term behavioral assessment and the rapidly evolving nature of digital fraud. The program underscores the importance of community-centered, preventive literacy to mitigate digital financial risks in rural Indonesia.

The rapid expansion of digital technologies has intensified financial misinformation and disinformation, particularly through illegal online loans and online gambling targeting communities with limited digital and financial literacy. This community engagement program in Dusun Munggur, Girimulyo Village, aimed to strengthen residents’ ability to identify and respond to deceptive digital practices through contextualized education on risk indicators, manipulative design strategies, and verification methods. Using a three-hour interactive socialization combining visuals, discussion, and a short comprehension exercise, the program improved participants’ understanding of how fraudulent financial schemes operate and how personal data, behavioral triggers, and algorithmic amplification are exploited. Participants demonstrated greater awareness of suspicious platforms, increased confidence in evaluating online offers, and requested sustained resources such as booklets and reporting guides for household- and community-level prevention. Although effective in raising immediate awareness, the intervention was limited by the lack of long-term behavioral assessment and the rapidly evolving nature of digital fraud. The program underscores the importance of community-centered, preventive literacy to mitigate digital financial risks in rural Indonesia.

This This article aims to conduct an in-depth analysis of Susilo Bambang Yudhoyono’s (SBY) leadership practices during his presidency (2004–2014), highlighting how his character, leadership style, policy implementation, and responses to the nation’s various challenges influenced the direction of Indonesia’s national development. The research employs a descriptive qualitative case study method by analyzing literature sources, government documents, state policies, and relevant academic studies. The findings show that SBY’s leadership was characterized by a democratic-participatory model with a charismatic touch, guiding Indonesia through critical periods such as major natural disasters, global economic changes, and challenges in consolidating democracy. The use of soft diplomacy, political consensus, and transparent governance became hallmarks of the SBY era, accompanied by bureaucratic reform efforts, social innovation, and community involvement in policy-making. This article also discusses the major achievements of SBY’s administration, responses to criticism, and the leadership legacy as a model for future national leaders.

This community service program aims to strengthen financial literacy and digital finance competencies among Generation Z in the North Banjarmasin District. The program involved 15 participants aged 18–25 years and was implemented through a combination of lectures on fundamental financial literacy, practical workshops using a digital budgeting application, and structured pre-test and post-test assessments. Findings from the evaluation indicate a substantial improvement in participants’ financial management practices, particularly in financial recording habits, which increased from 46.7% to 93.3% after the intervention. Additionally, participants reported high perceived ease of use (80%) and strong satisfaction with the budgeting application (mean score = 4.33). They also expressed a high intention to continue utilizing digital financial tools in their daily financial activities. These outcomes reinforce the relevance of the Unified Theory of Acceptance and Use of Technology (UTAUT) and the Theory of Planned Behavior (TPB), which highlight the influence of perceived usefulness, perceived ease of use, attitudes, and behavioral control in technology adoption. Overall, the program proved effective in enhancing knowledge, practical skills, and responsible financial behavior among Generation Z, equipping them to navigate digital financial management more confidently and independently.

This community service program aims to enhance the smart communication skills of young learners at SD Muhammadiyah 5 and 11 Banjarmasin through structured educational socialization and mentoring activities. The program was initiated in response to the low level of awareness among elementary school students regarding the importance of effective communication in supporting academic development and interpersonal relationships. The implementation consisted of several stages, including interactive socialization sessions, practical communication exercises, group discussions, and ice-breaking activities designed to build confidence and engagement. Evaluation results showed a notable improvement in students’ speaking, listening, and peer interaction abilities. Students demonstrated clearer articulation, better turn-taking in conversations, and increased willingness to participate in class activities. In addition, positive behavioral changes were observed, including improved self-confidence and more respectful communication patterns. These outcomes indicate that the smart communication-based character education approach is effective in strengthening students’ social and emotional development, particularly in early education environments. Overall, this program proves that targeted communication training can play a crucial role in fostering essential life skills among elementary school students.

This community service program aims to enhance the English communication skills of strawberry farmers in Pancasari Village, Sukasada District, Buleleng Regency, as an effort to strengthen tourism competitiveness through agrotourism. The activity was carried out through practical English training using a participatory and context-based approach that reflects the farmers’ real communication needs. The training consisted of two main stages: a classroom session employing the role-play method and a field practice session held directly at the strawberry farm with the involvement of local tourists and student assistants. The training materials covered daily expressions commonly used in interactions with visitors, including greetings, product explanation, offering activities, and basic transaction language. The primary learning media were a bilingual communication booklet and situational training modules, both developed from the results of a prior needs analysis. The evaluation results showed a significant improvement in the participants’ English communication abilities. Based on the pre-test and post-test results, the average improvement reached 43%, particularly in speaking confidence, vocabulary mastery, and fluency. Participants also demonstrated increased enthusiasm and professionalism when interacting with tourists in English. This program proves that practical and role-play–based training is effective in developing both linguistic competence and communicative confidence among local farmers. It also strengthens their role as tourism actors who contribute to the sustainable development of the Pancasari agrotourism area.

The increasing snack consumption trend in Indonesia, along with the availability of processed snacks that are high in sugar, fat, and sodium but low in fiber, poses a significant challenge to digestive health. More than 40% of the global population experiences digestive disorders, often related to unhealthy eating patterns and low fiber intake. In response to this issue, an innovative healthy snack called TaroStik, made from taro vines (Colocasia esculenta) rich in fiber and nutrients, has been developed. This product comes in two forms, sticks and chips, with three flavor variants (salty, sweet, and spicy), offering a healthy snacking experience without sacrificing taste. Training on utilizing taro vines to create TaroStik was conducted in Banjarbaru, involving prospective entrepreneurs with a combined approach of theory, hands-on practice, and group discussions. Participants were trained from material selection, processing (peeling, soaking, steaming, frying), packaging, to social media marketing simulation. As a result, most participants were able to independently produce TaroStik, with some expressing intentions to continue production at a home scale. TaroStik not only provides a digestive health solution through natural snacks free of preservatives but also brings positive impacts in three areas: economy (creating business opportunities based on local ingredients), environment (reducing agricultural waste), and nutrition (increasing healthy food consumption). This innovation embodies the principles of green economy and sustainable entrepreneurship, opening new business opportunities and improving community welfare.

The increasing snack consumption trend in Indonesia, along with the availability of processed snacks that are high in sugar, fat, and sodium but low in fiber, poses a significant challenge to digestive health. More than 40% of the global population experiences digestive disorders, often related to unhealthy eating patterns and low fiber intake. In response to this issue, an innovative healthy snack called TaroStik, made from taro vines (Colocasia esculenta) rich in fiber and nutrients, has been developed. This product comes in two forms, sticks and chips, with three flavor variants (salty, sweet, and spicy), offering a healthy snacking experience without sacrificing taste. Training on utilizing taro vines to create TaroStik was conducted in Banjarbaru, involving prospective entrepreneurs with a combined approach of theory, hands-on practice, and group discussions. Participants were trained from material selection, processing (peeling, soaking, steaming, frying), packaging, to social media marketing simulation. As a result, most participants were able to independently produce TaroStik, with some expressing intentions to continue production at a home scale. TaroStik not only provides a digestive health solution through natural snacks free of preservatives but also brings positive impacts in three areas: economy (creating business opportunities based on local ingredients), environment (reducing agricultural waste), and nutrition (increasing healthy food consumption). This innovation embodies the principles of green economy and sustainable entrepreneurship, opening new business opportunities and improving community welfare.

 Digital transformation in public service is an inevitable necessity in the era of modern governance. This study aims to analyze the effectiveness of the implementation of the Smart Civil Registration System (Smart System Dukcapil) in digital administrative services in Palangka Raya City as part of the national e-government initiative and the strengthening of electronic-based governance. The research employs a qualitative descriptive method, collecting data through in-depth interviews, direct observations, and document analysis of relevant regulations and the implementation of the system within the Department of Population and Civil Registration (Disdukcapil) of Palangka Raya City.The findings indicate that the implementation of the Smart System Dukcapil through applications such as the Sistem Informasi Dukcapil Oloh Itah (SI-DOI) and Digital Population Identity (IKD) has significantly improved efficiency, transparency, and data accuracy in population administration services. These digital innovations have streamlined bureaucratic processes, minimized physical interaction, and enhanced public satisfaction with administrative services. However, the system’s effectiveness is still constrained by challenges such as limited internet infrastructure in peripheral areas, low digital literacy among citizens, and inadequate technical capacity among civil servants in operating digital systems optimally. Theoretically, the implementation of the Smart System Dukcapil reflects the realization of good governance and smart governance principles through the integration of technology, bureaucratic reform, and community participation. This study recommends strengthening human resource capacity, expanding digital infrastructure, and promoting continuous public education to ensure system sustainability. Consequently, digital population administration in Palangka Raya has the potential to become an innovative, inclusive, and adaptive model for regional public service governance.

 Digital transformation in public service is an inevitable necessity in the era of modern governance. This study aims to analyze the effectiveness of the implementation of the Smart Civil Registration System (Smart System Dukcapil) in digital administrative services in Palangka Raya City as part of the national e-government initiative and the strengthening of electronic-based governance. The research employs a qualitative descriptive method, collecting data through in-depth interviews, direct observations, and document analysis of relevant regulations and the implementation of the system within the Department of Population and Civil Registration (Disdukcapil) of Palangka Raya City.The findings indicate that the implementation of the Smart System Dukcapil through applications such as the Sistem Informasi Dukcapil Oloh Itah (SI-DOI) and Digital Population Identity (IKD) has significantly improved efficiency, transparency, and data accuracy in population administration services. These digital innovations have streamlined bureaucratic processes, minimized physical interaction, and enhanced public satisfaction with administrative services. However, the system’s effectiveness is still constrained by challenges such as limited internet infrastructure in peripheral areas, low digital literacy among citizens, and inadequate technical capacity among civil servants in operating digital systems optimally. Theoretically, the implementation of the Smart System Dukcapil reflects the realization of good governance and smart governance principles through the integration of technology, bureaucratic reform, and community participation. This study recommends strengthening human resource capacity, expanding digital infrastructure, and promoting continuous public education to ensure system sustainability. Consequently, digital population administration in Palangka Raya has the potential to become an innovative, inclusive, and adaptive model for regional public service governance.