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The research aims to shed light on the role of accounting theory as one of the main subjects that have an active role in the intellectual skills and abilities of the students of the Department of Accounting and to provide a theoretical framework linking the subject of accounting theory and the intellectual skills and abilities of the students of the Department of Accounting and to indicate the relationship of correlation and influence between the subject of accounting theory and the intellectual skills and abilities of students of the Department of Accounting, and to provide recommendations and proposals to the organisation of the research sample regarding the subject of teaching accounting theory and its active role in the intellectual skills and abilities of students of the Department Accounting, the deductive and inductive approach was adopted in dealing with the research problem and proving its hypotheses in the theoretical aspect to achieve the objectives of the research and relying on the descriptive approach in the practical aspect, The research sample was represented by the students of the Department of Accounting at the College of Administration and Economics - University of Al-Qadisiyah for the year 2024, a questionnaire form was designed and distributed to the research sample and then collected and analysed statistically for the purpose of proving the research hypotheses and achieving the results The research reached a set of conclusions, the most important of which is the information that there is a statistically significant correlation between accounting theory and the intellectual skills and abilities of students of the accounting department The strength of the correlation is characterised by being very strong and its value is (.636**), which is at a lower moral level From (0.01), which confirms the positive correlation of this research, the existence of a significant effect between the variables of the research and the value of the regression coefficient was (β) (.636), which confirms the positive impact of this research, and therefore the study recommends a set of recommendations, the most important of which is the development of the accounting theory approach adopted in the accounting department so that it is able to keep pace with the continuous development known by the reality of the profession, which enables the accountant to perform his tasks better and understand how to teach accounting theory in decision-making processes.

This community service program aims to increase the use of abundant milk from dairy cows in Sereng Hamlet, Kemiri Village, Puspo District, Pasuruan Regency, through training in making sucked pudding or pudot. The local community, which previously only sold raw milk to collectors with low economic value, is trained to process milk into value-added products that are more attractive to consumers using direct practical methods to facilitate community understanding and skills at every stage, starting from socialization, training theoretically, hands-on practice, to digital marketing. The results of the activity showed that participants not only mastered the technique of processing pudot with various flavors, but also utilized digital platforms to reach a wider market. Apart from improving technical and economic skills, this program motivates communities to innovate and be independent in managing local products. With ongoing support and evaluation, it is hoped that the people of Sereng Hamlet can create new, sustainable business opportunities and strengthen the village economy through diversifying dairy products. This program is expected to become a model for rural economic development that can significantly improve the quality of life of local communities

This study explores the implementation of Task-Based Language Learning (TBLL) in developing an Android-based application to enhance English language proficiency. TBLL was chosen for its focus on real-world language usage, enabling users to practice English skills through practical tasks. The application is developed using the Flutter framework, which supports cross-platform functionality, providing ease of access for users. The study measures the improvement in English language proficiency without relying on surveys for data collection; instead, it uses performance data from users' in-app activities. The findings are expected to demonstrate that integrating TBLL into a digital platform can effectively enhance English proficiency, especially in practical communication skills. This Android-based application implementation is envisioned as an innovative solution for flexible and efficient language learning.

This research aims to analyze assistance in making environmentally based handicrafts as part of the implementation of the Pancasila Student Profile Strengthening Program (P5) at SDN 3 Demulih. P5 is designed to build student characters who are creative, care about the environment, and are able to work together. This research uses a qualitative descriptive method, this research evaluates the effectiveness of mentoring in increasing students' creativity and awareness of environmentally friendly lifestyles. The research results show an increase in students' ability to use recycled materials to create useful products as well as increased awareness of environmental issues. This program has also succeeded in strengthening the application of Pancasila values, especially cooperation and social responsibility. Apart from improving practical skills, this activity forms students' character who cares about the environment and is oriented towards sustainability.

This research aims to analyze assistance in making environmentally based handicrafts as part of the implementation of the Pancasila Student Profile Strengthening Program (P5) at SDN 3 Demulih. P5 is designed to build student characters who are creative, care about the environment, and are able to work together. This research uses a qualitative descriptive method, this research evaluates the effectiveness of mentoring in increasing students' creativity and awareness of environmentally friendly lifestyles. The research results show an increase in students' ability to use recycled materials to create useful products as well as increased awareness of environmental issues. This program has also succeeded in strengthening the application of Pancasila values, especially cooperation and social responsibility. Apart from improving practical skills, this activity forms students' character who cares about the environment and is oriented towards sustainability.

The PC FEST 2024 Campus Website Competition successfully combined competitive and educational elements in order to enhance students' skills and creativity in web design and development. With wide participation from various universities in Indonesia, this competition highlighted the importance of responsive, informative, and interactive websites as digital representations of educational institutions. Through a series of intensive workshops, seminars, and mentoring sessions, participants were trained in the technical and aesthetic aspects of website creation, including coding, SEO, and multimedia integration. The competition focused on the practical application of the theory learned, with teams competing to create websites that were not only visually appealing but also functional and user-friendly. Evaluations from judges who are experts in the fields of information technology and web design provided valuable feedback for participants, allowing them to hone and refine their work further. The results of the competition showed significant progress in participants' skills and opened new insights into the potential use of digital technology in education. The competition not only showcased students' creativity and innovation, but also encouraged continued growth and development in the field of educational technology.

The public speaking and leadership workshop conducted for SDI 1 Loang students aims to enhance literacy and social skills, particularly in public speaking and leadership. The choice of this topic is highly relevant, as public speaking and leadership skills are crucial elements for personal and social development in today's global era. The community service method used included a participatory approach with interactive activities such as group discussions, simulations, and practical exercises designed to stimulate active student participation. The results of this workshop showed a significant improvement in students' communication skills, confidence, leadership abilities, and teamwork capabilities. This positive impact indicates that students are not only more confident in public speaking but also better at taking initiative in group situations. In conclusion, the training successfully enhanced students' competencies in public speaking and leadership. However, continuous support from schools and communities is essential to further facilitate the development of these skills, ensuring students are well-prepared to face future challenges.

This internship program aimed to provide practical experience for students from Universitas Islam Negeri Sumatera Utara in understanding public service management across religious communities and personnel governance within government institutions. The internship took place at the Office of the Ministry of Religious Affairs of Medan City, an institution playing a strategic role in delivering religious services and managing civil servants. The main focus of this study was on cross-religious public services and the implementation of personnel management systems. The findings indicate that the Ministry of Religious Affairs of Medan City applies principles of fairness, tolerance, and professionalism in delivering cross-religious public services, supported by an organized and structured personnel governance system. This internship offers significant benefits to students by enhancing their practical knowledge, administrative skills, and professional attitudes, especially in handling diversity within the public sector. By experiencing the management of public services and personnel governance, students gained valuable insights into the operational challenges and strategies employed in the public administration of religious affairs.

Understanding professional ethics in the workplace is a crucial aspect for students in Vocational High Schools (SMK) to prepare themselves for entering the workforce. This ethics is not only related to technical skills but also encompasses attitudes, behavior, and the ability to interact professionally. One of the most critical aspects is interview etiquette, as a student’s success is often determined by how they behave and communicate during the interview. An interview is not just about answering questions, but also an opportunity to present a positive self-image. Therefore, students need to understand how to use appropriate body language, manage facial expressions, and answer questions confidently. To address this need, the community service team from the D-III English Language Study Program at Politeknik Negeri Madiun conducted an interview etiquette training at SMK Widjaya Ngoro, Jombang. The training was delivered through interactive discussions and hands-on practice. In the discussion session, students learned preparation strategies, interview etiquette, and follow-up actions after the interview. Furthermore, through simulations, students were able to practice communication skills, improve their attitudes, and build confidence. This activity proved to be beneficial as it enriched knowledge and provided practical experience that is relevant for facing job selection processes in the future.

Artificial Intelligence (AI) has increasingly become an integral component of modern education, offering significant opportunities to improve accessibility, efficiency, and personalized learning. This study explores students’ perceptions of AI in educational contexts, focusing not only on its practical benefits but also on ethical concerns, particularly regarding data privacy and social responsibility. Adopting a mixed-method design, the research collected data through surveys and classroom observations. The survey responses were analyzed using descriptive statistics to identify trends in perceptions, while observation notes were thematically coded to capture students’ real interactions with AI applications. The findings reveal that students generally exhibit a positive attitude toward AI, recognizing its potential to enhance learning experiences by making education more accessible and efficient. However, the study also highlights that concerns over data privacy and the potential misuse of information remain central issues. Moreover, a notable gap exists between students’ appreciation of the practical benefits of AI and their awareness of ethical dimensions such as algorithmic bias and digital responsibility. This imbalance suggests that while students are ready to embrace AI as a tool, they may not yet be adequately prepared to address the broader ethical implications of its use. The discussion situates these findings within the framework of digital ethics, emphasizing the need for education systems to integrate ethical literacy alongside technological skills. By doing so, schools and universities can ensure that students are both technologically competent and socially responsible. The study concludes that although AI is welcomed in educational settings, greater emphasis on digital ethics education is essential to maximize its benefits and minimize potential risks. This research provides a basis for future studies on policy development and ethical practices for AI in the classroom.

The internship activities of students from the Qur’anic Studies and Tafsir Department at Universitas Islam Negeri Sumatera Utara represent a form of community service aimed at providing tangible contributions in accordance with their field of expertise. Although the students do not come from an education major, the interns at SMP Muhammadiyah 05 Medan actively participated in the religious guidance of students. The guidance activities included mentoring in Qur’an learning, Islamic Religious Education (PAI), and tahfidz (Qur’an memorization), as well as training in practical acts of worship such as the procedures for ghusl janabah (ritual purification after major impurity) and the funeral prayer (salat al-janazah). In addition, the interns also organized various Islamic competitions, including short surah recitation contests, Islamic quiz competitions, and the call to prayer (adhan) competition. This study employed a descriptive method with a qualitative approach, where data were obtained through observation, documentation, and direct participation during the internship activities. The results indicate that religious guidance through practical worship training and Islamic competitions can enhance students’ understanding, skills, and enthusiasm in practicing Islamic teachings. Therefore, the student internship program provides a positive contribution in strengthening religious values and the religious character of students at SMP Muhammadiyah 05 Medan.

This study aims to analyze the implementation of the demonstration teaching method in improving the learning outcomes of Islamic Religious Education (IRE) for eighth-grade students at SMP Budi Utomo, Srono. The demonstration teaching method was chosen because it provides students with direct experience, allowing them to understand the material more clearly and practically. This research employs a qualitative approach with a case study design. Data were collected through observations, interviews, and documentation, and were then analyzed by systematically describing the findings based on facts and phenomena observed in the field. The results of the study show that the implementation of the demonstration teaching method was carried out through three main stages: planning, implementation, and evaluation. During the planning stage, the teacher prepares relevant materials and teaching aids for the topic being taught. The implementation stage involves using visual media and teaching aids to clarify the explanation of the material, while engaging students in the demonstration activities directly. In the evaluation stage, the teacher provides feedback to assess the students' understanding of the material taught. The application of the demonstration method has a positive impact on the students' learning outcomes. The study shows that students experienced an increase in their understanding of IRE material, greater enthusiasm for learning, and improved responsiveness to issues in their surrounding environment. Additionally, group learning activities during the teaching process strengthened communication skills among students. Therefore, this method proves to be effective in enhancing the quality of classroom learning.

The public speaking and leadership workshop conducted for SDI 1 Loang students aims to enhance literacy and social skills, particularly in public speaking and leadership. The choice of this topic is highly relevant, as public speaking and leadership skills are crucial elements for personal and social development in today's global era. The community service method used included a participatory approach with interactive activities such as group discussions, simulations, and practical exercises designed to stimulate active student participation. The results of this workshop showed a significant improvement in students' communication skills, confidence, leadership abilities, and teamwork capabilities. This positive impact indicates that students are not only more confident in public speaking but also better at taking initiative in group situations. In conclusion, the training successfully enhanced students' competencies in public speaking and leadership. However, continuous support from schools and communities is essential to further facilitate the development of these skills, ensuring students are well-prepared to face future challenges.

In regional infrastructure development activities, concrete mix design is a crucial aspect that must be mastered to ensure construction projects are carried out according to plan, meeting cost, quality, and time targets effectively and efficiently, while also being accountable. CV. Marapi Jaya, a construction service company operating in Fakfak Regency, serves as a partner in this Community Service initiative. CV. Marapi Jaya, along with local participants, will be guided and trained through the activity titled Enhancing Technical Skills of Construction Practitioners in Fakfak Regency Through Normal Concrete Design Clinic.The training employs a learning by doing method, focusing on concrete mix design procedures in compliance with SNI (Indonesian National Standard). The materials provided to participants include: an introduction to SNI methods and its design components, calculations for normal concrete mix design, and estimation of material requirements. At the end of the training, participants will receive practical sessions on designing normal concrete mixes and their components.Through this clinic, aligned with SNI standards, the program aims to improve the understanding and skills of participants, including staff from CV. Marapi Jaya and groups of indigenous Papuans engaged in construction services. The outcomes of this community service activity include a publication in an accredited SINTA 6 journal and an article in print or electronic local media documenting the event

This research investigates the development and testing of an interactive e-module based on inquiry learning, designed to improve students’ understanding of derivatives in calculus. The study adopts a Research and Development (R&D) approach, which involves several stages: design, prototype creation, testing, and revision. The e-module incorporates interactive exercises, real-time feedback, and multimedia elements to engage students in active learning. A pre- and post-test assessment was conducted to measure the effectiveness of the e-module, revealing a 20% improvement in students’ conceptual understanding of derivatives. Feedback from students indicated that the e-module’s interactive features, including visual representations, problem-solving activities, and immediate corrections, significantly enhanced their learning experience. The results were compared with traditional printed materials, showing that the interactive e-module was more effective in improving students' problem-solving skills and overall understanding of abstract concepts in calculus. The findings suggest that technology-enhanced tools, such as interactive e-modules, offer a promising approach to calculus education, fostering deeper engagement and providing immediate feedback, which traditional methods fail to offer. These tools are particularly beneficial in bridging the gap between theoretical understanding and practical application in higher education. The study also recommends expanding the use of inquiry-based learning and interactive modules to other areas of mathematics and STEM education. Future research should focus on refining the e-module to include more personalized learning pathways and explore its long-term effects on students' performance across various subjects.

Micro, Small and Medium Enterprises (MSMEs) play an important role in the economy, but often find obstacles in coping with risks and adjusting to market changes. Lack of knowledge and skills in risk management can affect the sustainability of a business, especially in the midst of increasingly complicated market changes. This community service activity aims to strengthen the ability of MSME human resources (HR) to manage risks and formulate strategies to adapt to changes in the market. This activity was carried out in Central Cikarang MSMEs using interactive training and mentoring methods. The material presented consisted of an introduction to business risks, strategies to reduce risks, and adjustment actions to changes in the market, which include aspects of technology, regulations, and consumption patterns. The method applied was a combination of theory and case analysis related to the situation of MSMEs in the area. The results of the activity showed that there was an increase in the participants' understanding and awareness of the significance of risk management to maintain business continuity. Participants also gained practical skills in recognizing risks and designing adaptation plans that are suitable for the business situation they face. Through this activity, it is hoped that MSMEs can become stronger in the face of market uncertainty and be able to grow sustainably.

This research investigates the effectiveness of maritime vocational education in developing leadership and management competencies, focusing on ethical decision-making, global competence, and innovation. A qualitative approach was used to gather insights from 24 participants, including maritime professionals, lecturers, graduates, and senior government officers. The results reveal that maritime vocational schools are highly effective in fostering leadership skills, with an overall average score of 9/10 across various indicators. However, graduates indicated a need for more practical, hands-on learning experiences to better transition into professional leadership roles. The study suggests that further collaboration between maritime vocational schools and industry stakeholders is essential to ensure curriculum relevance and alignment with industry demands. By enhancing practical learning opportunities and addressing gaps in leadership training, maritime vocational education can continue to play a critical role in preparing future leaders for the complexities of the global maritime industry.

This research explores the role of maritime vocational schools in preparing graduates to become effective advocates for policy development and sustainability within the maritime industry. Through qualitative research and descriptive analysis, the study examines the perspectives of maritime professionals, lecturers, graduates, and government officials to assess the effectiveness of current educational programs. The findings highlight strong technical competency development but reveal gaps in policy understanding, leadership skills, and the practical application of sustainability principles. Collaboration between industry and educational institutions is effective, but greater government involvement is needed. To address these challenges, maritime vocational schools must enhance their curricula by incorporating modules on policy advocacy, leadership development, and sustainability. This will ensure that graduates are equipped to influence policy, lead teams, and promote sustainable practices, contributing to the long-term competitiveness and sustainability of the maritime industry.

This research explores the critical need for maritime vocational education to align more closely with the evolving demands of the maritime industry, particularly in the areas of technological integration, environmental compliance, and industry collaboration. By analyzing the qualitative perspectives of maritime professionals, educators, graduates, and senior government officers, the study identifies key gaps in the current educational framework. The findings highlight the moderate effectiveness of existing programs, with strengths in regulatory knowledge and industry-academia partnerships, but weaknesses in preparing students for advanced technological systems and practical environmental challenges. The study emphasizes the need for curriculum modernization, increased hands-on training, and deeper, long-term industry partnerships to equip future maritime professionals with the skills necessary to navigate a rapidly changing sector. Ultimately, this research provides actionable insights for improving the responsiveness and agility of maritime vocational schools, ensuring that graduates are better prepared for the technological, regulatory, and environmental challenges facing the maritime industry.

Poisoning by chemicals is a major public health issue that is frequently disregarded. Many people are yearly exposed to hazardous materials at home, at work, and when participating in outdoor activities. This exposure can happen by ingesting, skin contact, or inhalation. It can have a range of health effects, from minor ailments to serious illnesses.  This community service project aims to implement a first aid education plan for chemical poisoning in schools using simulation techniques.  The implementation method in this activity is a simulation, participants are taught practically how to handle poisoning situations, including recognizing symptoms, taking initial action, and knowing when to contact emergency services with a total of 25 partners from SMK Y Kediri Regency. The post-test findings indicated that participants' knowledge of chemical poisoning first aid had significantly increased. Most participants demonstrated a higher level of mastery of the necessary concepts and activities by answering nearly all questions correctly. Students that participate in this program get practical skills in addition to information. It is anticipated that this will lessen the possibility and effects of chemical poisoning while also enhancing community preparedness for emergencies.