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This community service was carried out in Margaluyu Village, Kasemen District, Serang City. This community service program was prepared based on the problem of increasing the amount of household plastic waste in Margaluyu Village which until now has not been managed optimally. As an innovative effort in handling this problem, the community service team held a training activity on making wind hole breeze breeze blocks using mixed materials in the form of shredded plastic and silica sand. This community service program not only focuses on efforts to reduce the level of environmental pollution, but also directs inorganic waste to be processed into building materials that have aesthetic value as well as high benefits for local residents. The activity was carried out with a focus on strengthening the role of youth groups and fathers as the main drivers of the creative economy at the village level. In the demonstration session, participants were invited to directly practice steps ranging from plastic sorting, the enumeration process, to roster printing techniques that require high precision. In addition, the team also provided technical assistance and simulations of production cost calculations so that participants understood the potential economic value of the product. Participatory discussions were conducted to explore field challenges, while the final evaluation showed an improvement in the participants' skills and environmental awareness.

This community service was carried out in Margaluyu Village, Kasemen District, Serang City. This community service program was prepared based on the problem of increasing the amount of household plastic waste in Margaluyu Village which until now has not been managed optimally. As an innovative effort in handling this problem, the community service team held a training activity on making wind hole breeze breeze blocks using mixed materials in the form of shredded plastic and silica sand. This community service program not only focuses on efforts to reduce the level of environmental pollution, but also directs inorganic waste to be processed into building materials that have aesthetic value as well as high benefits for local residents. The activity was carried out with a focus on strengthening the role of youth groups and fathers as the main drivers of the creative economy at the village level. In the demonstration session, participants were invited to directly practice steps ranging from plastic sorting, the enumeration process, to roster printing techniques that require high precision. In addition, the team also provided technical assistance and simulations of production cost calculations so that participants understood the potential economic value of the product. Participatory discussions were conducted to explore field challenges, while the final evaluation showed an improvement in the participants' skills and environmental awareness.

This article explores inconsistencies in employee performance within small, project-oriented service sectors, where quality depends on daily tasks, punctuality, and adherence to procedures. Since skill development relies largely on informal workplace learning, differences in worker competencies often lead to rework, customer complaints, and safety issues. The study investigates how skills and competencies affect employee performance, illustrating how individual abilities translate into observable performance through the ability–motivation–opportunity (AMO) framework and experience-based learning. A qualitative case study at Rajasa Teknik included interviews and observations to examine project coordination, quality standards, and supervision practices. Results indicate that competencies and skills primarily influence ability, but sustained motivation- driven by realistic goals and fair feedback- along with ample opportunities such as smooth material flow, clear roles, and on-site decision support, enhance performance. The findings underline the importance of a cohesive work system (task division, quality control, communication), a consistent safety culture (K3), and straightforward, repetitive HR practices that facilitate tacit knowledge transfer into routines. Improvements suggested involve mapping core competencies, brief mentoring sessions, quality-focused standards, and evaluation systems to minimise service variation and promote sustainable performance in similar businesses. Overall, this research broadens the understanding of performance management in small enterprises and offers practical guidance for interventions.

The health of pregnant and breastfeeding women is a crucial determinant of the quality of future generations, particularly during the first 1,000 days of life. However, nutritional problems, such as deficiencies in iron, protein, and essential vitamins, remain prevalent in many regions, especially in rural areas. These conditions may increase the risk of anemia, impaired fetal growth, and reduced maternal and child health outcomes. This community service program aimed to improve the nutritional status as well as the knowledge and awareness of pregnant and breastfeeding women regarding the importance of balanced nutrition in Sukorejo Village, Bojonegoro Regency. The program was implemented through the provision of free balanced nutritious meals tailored to the nutritional needs of pregnant and breastfeeding women, accompanied by health education activities, including counseling sessions and interactive discussions on healthy dietary patterns, food hygiene, and anemia prevention. Program evaluation was conducted through participatory observation and participant feedback. The results indicated an improvement in participants’ understanding of balanced nutrition and positive behavioral changes in daily food selection and consumption. This community service initiative is expected to serve as a sustainable model for improving maternal and child health and preventing nutritional problems at the village level.

This study examines the effect of Environmental, Social, and Governance (ESG) ratings on firm performance and the moderating role of ESG rating disagreement within the Indonesian capital market. Using a panel dataset of 63 companies listed on the Indonesia Stock Exchange from 2021 to 2023 and employing a fixed-effects regression model, the analysis measures firm performance with Tobin’s Q, ESG ratings from Refinitiv Eikon, and ESG rating disagreement as the standard deviation between Refinitiv and Bloomberg scores. The empirical results indicate that ESG ratings do not have a statis-tically significant effect on firm performance, and ESG rating disagreement does not significantly moderate this relationship. These findings suggest that ESG-related information has not yet been fully internalized into firm valuation in Indonesia, with current ESG practices perceived as largely symbolic rather than substantively integrated into corporate strategy. The study concludes that both ESG ratings and rating disagreement fail to serve as effective mechanisms for enhancing firm performance in the Indonesian context, reflecting the early-stage development and compliance-driven nature of ESG adoption in emerging markets.

This study aims to examine the influence of online reviews and the role of social media on brand loyalty toward MS Glow skincare products in Batam City. The population of this research consists of consumers in Batam City who have purchased and used MS Glow skincare products and have been exposed to online reviews and social media content related to the brand. A total of 204 respondents were selected using the Jacob Cohen sampling approach. Data were analyzed using multiple linear regression techniques. The analysis process included data quality testing, classical assumption tests, effect analysis, and hypothesis testing. The results of the multiple linear regression analysis indicate that online reviews contribute 33.7% to brand loyalty, while the role of social media contributes 66.9%. Furthermore, the coefficient of determination (R²) reveals that online reviews and social media collectively explain approximately 58.1% of the variance in brand loyalty. The findings from the t-test and F-test demonstrate that both online reviews and social media have a positive and statistically significant effect on brand loyalty, both individually and simultaneously, toward MS Glow skincare products in Batam City.

This study investigates the determinants of dividend payout policy in energy sector firms listed on the Indonesia Stock Exchange during the 2020–2024 period. Dividend policy is a critical issue in emerging markets, especially in capital-intensive industries with high investment needs and earnings volatility. The research examines whether profitability and ownership structure—specifically institutional and managerial ownership—significantly influence dividend payout decisions, considering firm characteristics. The study analyzes the effect of profitability, institutional ownership, and managerial ownership on the dividend payout ratio, while controlling for firm size and leverage. A quantitative approach is used, employing pooled ordinary least squares (OLS) regression on 245 firm-year observations. Dividend payout ratio is measured as dividend per share divided by earnings per share, profitability is proxied by return on equity, and ownership variables are expressed as shareholding proportions. Descriptive analysis and classical assumption tests precede hypothesis testing. The results show that profitability positively and significantly affects dividend payout, suggesting that firms with better financial performance tend to distribute higher dividends. Firm size also positively influences dividend policy, while leverage negatively impacts it, reflecting the role of financial capacity and capital structure. However, institutional and managerial ownership do not show significant effects on dividend payout decisions. The findings indicate that dividend policy in Indonesian energy firms is primarily driven by financial performance and structural characteristics rather than ownership-based governance mechanisms. This study offers sector-specific evidence that refines agency and signaling perspectives on dividend policy in emerging markets, with practical implications for managers, investors, and regulators.

This study aims to analyze the effect of Governance, Risk, and Compliance (GRC) disclosure on market reaction and firm value in the banking sector listed on the Indonesia Stock Exchange during the 2019–2023 period. The research sample was determined using purposive sampling, comprising 8 companies with observations over 5 years, resulting in a total of 40 annual reports. Data were collected through documentation of annual reports and analyzed using multiple linear regression. The results indicate that governance disclosure, risk disclosure, and compliance disclosure simultaneously have a significant positive effect on market reaction, suggesting that higher levels of GRC disclosure can enhance positive investor responses. Meanwhile, only governance disclosure and risk disclosure have a significant positive effect on firm value, whereas compliance disclosure does not show a significant impact. These findings align with positive accounting theory, which states that managers strategically use information disclosure to influence investor perceptions, increase market confidence, and drive firm value growth. This study provides important implications for company management to improve the quality of GRC disclosure as a market communication strategy and for investors in assessing the performance and growth potential of firms.

The purpose of this study is to determine the perception of Plasma Farmers/Partners on the Existence of PT. Tani Prima Makmur Oil Palm Plantation, Andabia Village, Anggaberi District, Southeast Sulawesi Province. The number of samples in the study was 54 respondents of partner/plasma farmers. There are two types of data in general, namely quantitative data and qualitative data. The data sources used in this study are primary data and secondary data. The data analysis method in this study is qualitative descriptive analysis, with a qualitative analysis model. With a Likert scale, the measured variables are described into variable indicators. Then the indicators are used as a starting point for compiling instrument items that can be in the form of questions or statements. The answers to each instrument item using a Likert scale have positive questions and negative questions. Based on the results of the analysis, it appears that public perception regarding the economic impact of PT Tani Prima Makmur's activities is assessed as a total score of 574, indicating that the existence of oil palm plantations has a positive impact on improving the economy of partner/plasma farmers. The overall social impact has a total score of 416, which means that the presence of oil palm plantations is perceived to have a negative impact on the social community of partner/plasma farmers.

Advances in financial technology require people to have adequate digital financial literacy in order to be able to use financial services safely and wisely. However, there are still many community groups that face limited understanding, including the wife of a retired National Police officer in Megamendung, Bogor. This Community Service Program (PKM) is designed to increase their knowledge, awareness, and skills in managing finances through digital services. The implementation method includes socialization, counseling, interactive discussions, and practical guidance in the use of digital financial applications such as e-wallets and online banking services. Evaluation of activities was carried out through observation, question and answer sessions, and measurement of the level of understanding before and after socialization. The results showed a significant increase in participants' understanding of the concept of digital financial literacy, including benefits and risks to watch out for, such as digital fraud and irregular financial management. In addition, participants also experienced an increase in confidence in using digital financial services for daily needs. This program is expected to encourage family financial independence and improve the economic welfare of the wives of retired POLRI officers in Megamendung, Bogor, as well as become a model for community empowerment in facing the challenges of the digital era.

Bullying is a serious problem in elementary schools that negatively impacts student mental health and achievement. The 2026 UNSIQ Student Community Service Program (KPM) implemented anti-bullying education at Guyangan Elementary School, Purworejo, using a participatory educational approach through literacy, creativity, and counseling. This activity targeted all students and teachers, using observation, documentation, and interviews. Results showed an increase in students' understanding of the meaning, forms, and impacts of bullying, as well as a growing awareness, empathy, and mutual respect. This approach effectively creates a safe and inclusive school environment while strengthening character education. This activity was carried out through various methods, including observation, documentation, and interviews. By involving the active participation of students and teachers, it is hoped that they will better understand the meaning of bullying, recognize its various forms, and realize its negative impact on individuals and the school environment. Through literacy, students are encouraged to dig deeper into bullying, while through creativity, they are given space to create solutions and anti-bullying campaigns in schools. Counseling was conducted to strengthen their understanding of the importance of mutual respect and empathy..

Stunting remains a chronic nutrition problem that requires strengthening community-based interventions, particularly through optimizing the role of posyandu cadres. This article aims to describe nutrition education and child growth monitoring for cadres as a strategy to prevent stunting at Posyandu Delima. The method employed was a participatory community empowerment approach based on health education. The activities were conducted through several stages, including needs assessment, development and delivery of nutrition education, hands-on practice in child growth monitoring, cadre mentoring, and evaluation with reflective feedback. The results showed an improvement in cadres’ knowledge and skills in interpreting growth indicators, identifying early risks of nutritional problems, and delivering structured nutrition education to caregivers of under-five children. Strengthening cadre capacity contributed to better quality of child growth monitoring and reinforced the role of posyandu as a community-based primary health service. In conclusion, integrated nutrition education and child growth monitoring are effective in supporting stunting prevention efforts and are aligned with national policies on strengthening maternal and child health services.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in improving the economy of rural communities, but still face various obstacles, particularly in packaging branding and marketing. Snack MSMEs in Batumarta 1 Village, Lubuk Raja District, have good product potential, but are not yet supported by a strong brand identity, attractive packaging design, and optimal use of digital marketing. This community service activity aims to support MSME development through assistance with packaging branding and digital marketing. The implementation method includes observing MSME conditions, socializing the importance of branding and digital marketing, assistance in creating brand identities and product packaging designs, and assistance with promotions through social media. The results of the activity show an increase in MSME understanding of the importance of packaging branding and digital marketing, as well as improvements in the appearance of product packaging to be more attractive and have a brand identity. In addition, MSMEs have begun to utilize social media as a means of product promotion. This activity is expected to expand marketing reach, increase product competitiveness, and support the sustainability of MSMEs in Batumarta 1 Village, Lubuk Raja District.

Stunting remains a chronic nutrition problem that requires strengthening community-based interventions, particularly through optimizing the role of posyandu cadres. This article aims to describe nutrition education and child growth monitoring for cadres as a strategy to prevent stunting at Posyandu Delima. The method employed was a participatory community empowerment approach based on health education. The activities were conducted through several stages, including needs assessment, development and delivery of nutrition education, hands-on practice in child growth monitoring, cadre mentoring, and evaluation with reflective feedback. The results showed an improvement in cadres’ knowledge and skills in interpreting growth indicators, identifying early risks of nutritional problems, and delivering structured nutrition education to caregivers of under-five children. Strengthening cadre capacity contributed to better quality of child growth monitoring and reinforced the role of posyandu as a community-based primary health service. In conclusion, integrated nutrition education and child growth monitoring are effective in supporting stunting prevention efforts and are aligned with national policies on strengthening maternal and child health services.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in improving the economy of rural communities, but still face various obstacles, particularly in packaging branding and marketing. Snack MSMEs in Batumarta 1 Village, Lubuk Raja District, have good product potential, but are not yet supported by a strong brand identity, attractive packaging design, and optimal use of digital marketing. This community service activity aims to support MSME development through assistance with packaging branding and digital marketing. The implementation method includes observing MSME conditions, socializing the importance of branding and digital marketing, assistance in creating brand identities and product packaging designs, and assistance with promotions through social media. The results of the activity show an increase in MSME understanding of the importance of packaging branding and digital marketing, as well as improvements in the appearance of product packaging to be more attractive and have a brand identity. In addition, MSMEs have begun to utilize social media as a means of product promotion. This activity is expected to expand marketing reach, increase product competitiveness, and support the sustainability of MSMEs in Batumarta 1 Village, Lubuk Raja District.

The main problem in Longko Village is the low utilization of coconut husk waste due to limited community knowledge and processing skills, resulting in the waste being discarded or burned without economic value. This Community Service Program aimed to empower the community through innovative processing of coconut husk into environmentally friendly and marketable broom products. The program employed a participatory approach consisting of observation, socialization, technical training, mentoring, and evaluation, involving six participants from farming households and housewives. Evaluation was conducted by assessing participants’ skills and the quality of the products produced. The results showed a significant improvement in participants’ technical competencies, as indicated by an increase in knowledge from 30% to 90% and practical skills from 25% to 80%. Most participants were able to independently produce at least one coconut husk broom with acceptable functional quality. Furthermore, the program enhanced participants’ understanding of the economic potential of coconut husk and created opportunities for sustainable household-based enterprises utilizing local resources.

Service quality is a crucial factor in improving public trust and satisfaction toward village economic institutions, including village cooperatives. The Merah Putih Village Cooperative in Mulya Sari Village still faces several service-related challenges, such as limited understanding of service excellence principles among employees, unstandardized service procedures, and inadequate communication and administrative skills. This study aims to improve employee service quality through service excellence training to enhance professionalism and service effectiveness at the cooperative. The method used is a descriptive qualitative approach involving observation, interviews, training sessions, service simulations, and direct field assistance. The training focused on service excellence concepts, service ethics, effective communication, implementation of standard operating procedures (SOPs), and administrative management. The results indicate an improvement in employees’ understanding and behavior, reflected in more polite, responsive, and professional service delivery to cooperative members. In addition, administrative management became more organized, contributing to faster and more efficient services. This activity demonstrates that service quality training has a positive impact on improving cooperative service performance. The implications of this study suggest that continuous service training can foster a sustainable service-oriented culture and enhance member satisfaction, thereby strengthening the institutional capacity of village cooperatives

Butgeting is an important instrument in managing retail businesses such as Toko Harapan Teknik Boyolali, as it functions as a tool for planning, control, and evaluation of company performance. Budget effectiveness is influenced by both internal and external factors of the organization. This study aims to analyze the effect of company performance and environmental uncertainty on budget effectiveness at Toko Harapan Teknik Boyolali. This research employs a qualitative approach using a library research method by reviewing and synthesizing information from various sources, including books, scientific journals, and previous studies. The results indicate that company performance has a positive effect on budget effectiveness, as good performance supports more realistic and accurate budget preparation. In addition, environmental uncertainty, such as changes in market conditions, business competition, demand fluctuations, and economic dynamics, can hinder budget effectiviness. Simultaneously company performance and environmental uncertainty influence the success of budgeting. Therefore, companies need to improve performance and implement flexible and adaptive budgeting systems to address environmental uncertainty.

Hajj savings are an important Islamic banking product designed to assist Muslims in preparing for hajj expenses in a systematic and Sharia-compliant manner. As a trust-based fund, hajj savings require proper accounting treatment to ensure transparency, accountability, and compliance with Sharia accounting standards. This study aims to analyze the implementation of trust fund accounting in the Hajj Savings Program at Bank Syariah Indonesia (BSI) KCP Tegal Slawi. This research employs a qualitative descriptive approach using observation, documentation, and interviews conducted during an internship period at the research location. The data were analyzed by comparing accounting practices applied by the bank with relevant Sharia accounting standards, particularly PSAK 105 and PSAK 101. The results indicate that the hajj savings at BSI KCP Tegal Slawi are managed under a mudharabah contract and are recognized as temporary syirkah funds rather than bank income. The processes of recognition, measurement, presentation, and disclosure have generally been implemented in accordance with Sharia accounting principles. However, limitations were found in the level of accounting understanding among operational staff. This study implies that strengthening Sharia accounting literacy among bank employees is essential to enhance accountability and maintain customer trust in managing hajj funds.  

This study investigates the influence of Return on Equity (ROE), the Audit Committee, and the Debt to Asset Ratio (DAR) on firm value in banking companies listed on the Indonesia Stock Exchange for the 2020–2023 period. Firm value is measured using Price to Book Value (PBV). The research is driven by a decline in firm value within the banking sector, which has the potential to affect investor confidence and investment decisions. A quantitative research design is applied, utilizing secondary data derived from published annual financial statements. The research population includes all banking firms listed on the Indonesia Stock Exchange, while the sample is determined through purposive sampling based on specific criteria. Hypothesis testing is conducted using multiple linear regression analysis. The empirical findings indicate that ROE has a significant partial effect on firm value, reflecting the importance of profitability in shaping market perceptions. In contrast, the Audit Committee and DAR do not show a significant individual impact on firm value. However, when examined simultaneously, ROE, the Audit Committee, and DAR collectively influence firm value.