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Regional government financial management often faces several practical challenges, including delays in financial reconciliation, inconsistencies between capital expenditures and asset records, and incomplete documentation for grants and social assistance. These issues can affect the quality and accountability of regional financial reporting. Therefore, this community service activity aimed to improve the competence of regional government accounting officers in preparing high-quality financial statements in accordance with government accounting principles and applicable regulations. The program was conducted in Blora Regency in 2025 and involved 14 accounting officers from Regional Government Organizations (OPD). The activity was implemented through Technical Guidance and Focus Group Discussion (FGD), consisting of several stages, including needs assessment, technical training, interactive discussions, and evaluation. The training materials focused on strengthening participants’ understanding of accrual-based accounting, financial reporting procedures, internal control systems, and compliance with government financial regulations, particularly Government Regulation No. 71 of 2010 on Government Accounting Standards and Government Regulation No. 12 of 2019 on Regional Financial Management. The results indicate that participants’ understanding of financial reporting practices improved significantly, especially in revenue and expenditure recognition, preparation of operational reports and balance sheets, asset depreciation, and receivables management. This activity demonstrates that collaboration between academic institutions and local governments can strengthen technical capacity and improve the quality and accountability of regional financial reporting.

The development of modern scientific knowledge, which tends to be secular, has created a dichotomy between religious sciences and general sciences within Islamic education systems. This condition has encouraged the emergence of the idea of the Islamization of knowledge as an effort to restore knowledge to a tawhidic framework. This study aims to examine how the concept of the Islamization of knowledge is represented in Ahmad Tafsir’s book Filsafat Pendidikan Islami. This research employs a qualitative library study using content analysis and a philosophical approach to both the primary text and supporting literature. The findings show that although Ahmad Tafsir does not explicitly use the term “Islamization of knowledge,” the idea is strongly reflected in his construction of epistemology, his concept of the human person, the curriculum, and the educational processes he proposes. At the epistemological level, Tafsir positions revelation as the highest source of value that guides reason and experience, aligning with the principles of the Islamization of knowledge that reject secularist assumptions in the development of knowledge. In the domain of curriculum and educational design, the integration of religious sciences and modern sciences becomes a foundational principle that eliminates the dichotomy of knowledge and emphasizes a tawhidic orientation. The educational process is understood as a space for value internalization, character formation, and moral exemplarity, uniting knowledge with ethics. This study concludes that Ahmad Tafsir’s thought provides an important contribution to the development of an integrative Islamic educational paradigm rooted in tawhid while remaining responsive to the dynamics of modern scientific knowledge.

The rapid rise of Indonesia’s digital economy is changing how people participate as citizens and how their consumer rights are protected. This study explores the legal dimensions of digital citizenship through a normative juridical review of the Consumer Protection Law, the Electronic Information and Transactions Law, and the Personal Data Protection Law. Although these laws provide basic safeguards, significant problems remain such as data privacy violations, unclear algorithmic practices, cross-border legal barriers, and deceptive online advertising. Low public legal awareness and the absence of a unified dispute-resolution system further leave consumers vulnerable to powerful global digital platforms. The study argues that stronger protection requires embedding digital citizenship principles into Indonesia’s legal framework, harmonizing national rules with international standards, enhancing platform oversight, and improving digital literacy. In conclusion, a flexible and forward-looking legal approach is crucial to making consumer protection a core part of digital citizenship and ensuring public trust and human rights in the digital era.

The cement packaging waste (paper sack) and leftover cardboard are types of waste generated from daily work activities at PT X. These wastes were found to be piled up without any proper utilization, thus posing a potential breeding ground for disease vectors and potentially polluting the workplace environment. The socialization activity conducted aimed to provide education and innovation in sanitation technology engineering by utilizing mirror frame products with economic value, applying the 3R principles of reducing, reusing, and recycling. The method was implemented through a socialization activity using a one-on-one approach. An evaluation of increased understanding was conducted using pre- and post-tests consisting of 10 questions. Based on the normality test results, a p-value of 0.600 and 0.124 was obtained, which exceeded the alpha value, indicating that the data followed a normal distribution and could proceed with parametric testing using the Paired Sample T-Test. The p-value or sig obtained was 0.006, which is below the alpha value (0.05), so it can be concluded that h alpha is greater than h0. This means that h alpha is accepted and h0 is rejected, indicating that there is a difference between the pre-test and post-test results.

Educational transformation in the era of globalization and the Industrial Revolution 4.0 requires educational institutions not only to produce academically competent graduates but also individuals with entrepreneurial spirit, creativity, and adaptability. The high rate of educated unemployment indicates the need for alternative approaches, one of which is the implementation of an edupreneurial business model. This concept integrates entrepreneurial principles into educational management, emphasizing innovation, value creation, and sustainability. This study analyzes the application of business models in edupreneurship within formal educational institutions, covering conventional, digital, and social models. The findings indicate that edupreneurship enhances educational relevance, expands accessibility, and supports financial independence of institutions. Social edupreneurship is considered effective in promoting educational equity through socially impactful business models. The success of implementing an edupreneurial business model depends on continuous innovation, technological utilization, strategic partnerships, and diversification of funding sources. Therefore, edupreneurship is recommended as a visionary, adaptive, and sustainable strategy for educational transformation.

The implementation of Good Corporate Governance (GCG) is a crucial foundation for maintaining public trust in Indonesia’s Islamic banking sector. Yet, the effectiveness of GCG is often debated because formal practices tend to be technocratic and procedural, lacking deeper internalization of Sharia Ethical values. This study analyzes the application of GCG based on Sharia Ethics at Bank Syariah Indonesia (BSI), with a case study at KCP Sawangan Sari Plaza. Using a qualitative approach and case study method, data were collected through source triangulation, including in-depth interviews with the Branch Operation and Service Manager (BOSM), customer service officers, and tellers. These interviews were supported by participatory observation and an examination of corporate documents. The findings reveal no significant discrepancy between formal GCG practices and Sharia Ethics at the research site. GCG principles such as Transparency, Accountability, Responsibility, and Fairness are consistently implemented and rooted in ethical values like Amanah (trustworthiness), Shidq (honesty), and ’Adl (justice). A key insight from this study is the shift in employee motivation from fear-based compliance toward value-based compliance. This shows that the integration of GCG and Sharia Ethics is strongly influenced by ethical leadership and the development of a spiritual work culture at the branch level.

Organic waste management at Yogyakarta International Airport (YIA) is still not optimal, even though organic waste production averages 1,264 kg per month. This community service activity aims to develop technological innovations through the utilization of eggshell waste and Black Soldier Fly (BSF) maggots into economically valuable pellet feed products. The activity was carried out from October 8 to 15, 2025, involving three workers from the Temporary Processing Site (TPS) of PT Angkasa Pura Indonesia YIA. The implementation methods included an initial survey, education, demonstration of pellet production, and evaluation of participants' skills and product quality. The production process involved drying, grinding the ingredients, mixing the ingredients, molding, and drying the pellets. The results showed that the workers were able to independently carry out the production process and produce pellets with good physical quality. Cost analysis showed that the cost of production was IDR 47,989/kg, with a potential profit margin of 30% and an estimated return on investment within ±7 months. This innovation has proven effective in reducing waste volume, increasing the added value of organic waste, and supporting the principles of zero waste and circular economy in the airport area. This program has the potential to be further developed as a model for sustainable organic waste management.

Popular culture and digitalization have become the main context of the lives of Catholic children and adolescents, thus having a significant impact on the formation of their identity, values, and practices of faith. Phenomena such as social media, music, movies, and digital games are not only entertainment spaces, but also pedagogical spaces that shape the way of thinking and spirituality of the younger generation. This study aims to analyze the relevance of Thomas H. Groome's Shared Christian Praxis (SCP) model as a contextual catechesis approach for children and adolescents living in popular culture. Using a qualitative method based on literature studies, this study interprets popular cultural dynamics, the principles of the Church's faith education, and the SCP approach through hermeneutical and thematic analysis. The results show that traditional catechesis approaches are no longer adequate to answer the needs of the digital generation which demands a dialogical, participatory, and experiential learning process. The SCP approach has been proven to be able to integrate students' experiences, critical reflection, the Church's story of faith, hermeneutical dialogue, and concrete actions as a single faith-building process. Thus, this research makes a practical contribution to the Church and Catholic educational institutions in designing catechesis strategies that are more relevant, contextual, and able to respond to the challenges of popular culture faced by the younger generation.

This study aims to examine learning typologies in Arabic language instruction and analyze how differences in learning styles influence the effectiveness of the learning process. The study focuses on identifying the characteristics of visual, auditory, and kinesthetic learning types and how these variations can serve as the basis for designing more adaptive and meaningful Arabic teaching strategies. The method employed is a literature review, involving the examination of books, journal articles, previous research findings, and other relevant scientific documents. The analysis was conducted through the collection of references, in-depth review, critical evaluation, categorization of findings, and theoretical synthesis, resulting in a comprehensive description of learning typologies within the context of Arabic language learning. The findings indicate that Arabic language learning is influenced not only by variations in learning typologies but also by fundamental conceptual foundations of learning, which include philosophical, psychological, sociological, and communicative aspects. Learning typologies visual, auditory, and kinesthetic play a significant role in determining how learners understand and respond to Arabic material. Furthermore, learning success is strongly shaped by the application of active learning principles and the learners' cognitive processes. The cognitive domain, which refers to mental abilities to think, establish associations, understand, and analyze knowledge, becomes a crucial element in optimizing language comprehension. These findings affirm that Arabic language learning will be more effective when teachers are able to integrate fundamental learning concepts and adapt teaching strategies to learners' typologies and cognitive abilities.

This study aims to analyze the educational values contained in the Dalihan Na Tolu culture in the Mandailing community and its relevance to character education in schools. The research approach used is qualitative descriptive with data collection techniques through interviews, observations, and documentation of traditional leaders and the Mandailing community in Mandailing Natal Regency. The results of the study show that Dalihan Na Tolu, which includes the principles of Somba Marhula-hula, Elek Marboru, and Manat Mardongan Tubu, contains educational values such as respect, responsibility, empathy, cooperation, and mutual cooperation. These values have a strong relevance to character education in elementary school. The culture of Dalihan Na Tolu not only serves as a social system, but also as a source of moral and character education for the younger generation. In addition, the application of these traditional values in the context of modern education can strengthen students' cultural identities and foster mutual respect in the school environment. The integration of Dalihan Na Tolu into learning also has the potential to be an effective pedagogical strategy to build a harmonious and characterful school culture.

This study aims to analyze Article 445 paragraph (1) of the Indonesian Criminal Code (KUHP) Number 1 of 2023, which regulates the criminal act of eloping with a young woman. The provision is considered to be in tension with the social and cultural realities of Indonesian society, particularly the people of Lombok who practice the merariq tradition. Merariq is an ancestral customary practice within marriage rituals involving the consensual elopement of the prospective bride as an integral part of the marriage process. This research uses Lawrence M. Friedman’s legal system theory, which examines three main components of law: (1) the substance of law—normative provisions contained in legislation; (2) the structure of law institutions and law enforcement agencies; and (3) the legal culture values, attitudes, and behavior of society toward law. This study is a normative legal research that treats law as norms, principles, doctrines, and rules. The primary legal material is Article 445 paragraph (1) of the Indonesian Criminal Code. The findings indicate that, from the perspective of legal substance, the article remains ambiguous. Its formulation potentially conflicts with Indonesia’s legal culture, which in practice prioritizes familial and traditional mechanisms for resolving private conflicts. Based on these findings, this study recommends a reformulation of the legal substance to make it more responsive to the socio-cultural context. The reformulation should be grounded in the principles of ultimum remedium and restorative justice, providing space for customary law and local culture as legitimate mechanisms to resolve private disputes. This approach is expected to reduce the disproportionate use of imprisonment and position criminal sanctions as a last resort in law enforcement.

This study aims to assess the quality of financial reporting at the Arda Jaya Diesel car repair shop on Jalan Dg Hayo Antang 3. The data used are numerical data or quantitative methods. The study was conducted by collecting data from the repair shop's financial reports, such as revenue, expenses, debt, inventory, and fixed assets. The assessment was carried out by examining whether the repair shop has followed accounting principles, how to record transactions, and whether the profit and loss statements and balance sheets are accurate and reliable. The method used is a case study supported by interviews and direct observations at the repair shop. The results show that many repair shops still record their finances simply and do not follow proper accounting standards. Therefore, financial reports need to be improved to assist business decision-making and meet the reporting needs of external parties such as creditors and investors.

This study aims to analyze multiple-choice questions related to phase e elements, namely the Principles and Basic Concepts of Accounting and Basic Banking, using the Anates program. The study involved 20 participants, consisting of college students and vocational high school students. The Anates application program serves as a tool to process academic evaluation data accurately and efficiently. The method used in this study is quantitative and is described descriptively, resulting in analytical findings including weighted data scores, test reliability, discriminative power, difficulty level, validity level, and distractor quality. The results from the Anates program make it easier for teachers to evaluate the quality of learning and develop more focused, innovative, and student-centered teaching plans. This research is expected to provide benefits in improving students' accounting knowledge, and teachers are expected to be able to adjust their teaching methods and strategies dynamically, thereby supporting the optimal improvement of students' learning outcomes in this digital era.

The development of information and communication technology in the 21st century has driven a major transformation in the world of education, including in Islamic Religious Education (PAI). The learning process is no longer limited to conventional classrooms but has shifted to interactive and dynamic digital spaces. This study aims to analyze the role of technology in PAI learning innovation by reviewing its effectiveness, challenges, and implementation strategies from a pedagogical and theological perspective. Through a library research approach with content analysis of scientific literature, this study found that the use of digital technologies such as e-learning platforms, social media, and Islamic applications has the potential to strengthen the internalization of Islamic values ​​in a contextual and engaging manner for the digital native generation. However, the application of technology in PAI still faces various obstacles, such as disparities in access, low teacher digital literacy, and the threat of religious disinformation in cyberspace. Therefore, technology integration must be accompanied by strengthening digital ethics and the principles of maqāṣid al-syarī'ah to prevent the erosion of the spiritual value of Islamic education. The study's findings demonstrate that effective Islamic Religious Education (PAI) learning innovations focus not only on the use of digital media but also on character development and noble morals through holistic, creative, and humanistic learning designs. This research contributes to the formulation of a new paradigm for Islamic education that integrates technology and spirituality as a means of developing a generation of Muslims who are morally upright, critical, and adaptable to the challenges of the digital era.

Abstract. This study aims to determine the effect of Good Governance and Fund Management on Public Trust in the City of Surabaya, especially in the Kemayoran Village community. This study uses a quantitative method with an explanatory approach, where data are obtained through distributing questionnaires to 100 respondents who have interacted with public services. Data analysis was conducted using multiple linear regression with the help of SPSS software. The results of the study indicate that Good Governance and Fund Management simultaneously have a significant effect on Public Trust, as evidenced by the results of the F test with a significance value of <0.05. Partially, the Fund Management variable has a positive and significant effect on Public Trust, while the Good Governance variable has a positive but insignificant effect. The coefficient of determination (R²) value of 0.658 indicates that 65.8% of the variation in Public Trust is explained by these two variables. This finding indicates that transparency and accountability in public budget management are dominant factors in increasing public trust, while the implementation of Good Governance principles has not been fully perceived as effective by the public. Thus, optimizing the quality of fund management is an important strategy to strengthen government legitimacy in the eyes of the public.

This study analyzes the gap in the implementation of Information Technology IT service management at an internet service provider in Purwokerto using the ITIL V4 Service Value System SVS framework. The company faces a number of major problems, such as delays in incident handling, data fragmentation between operational applications, low automation in network monitoring, and suboptimal coordination between the technical and customer service divisions. The purpose of this study is to evaluate the level of compliance of current service practices with ITIL V4 SVS best practices and to formulate recommendations for improvements that can increase operational efficiency and service reliability. The research uses a qualitative descriptive method with a case study approach, with data collected from interviews and observations in the technical and customer service divisions, then analyzed based on the five main components of ITIL V4 SVS. The results show that the company has implemented several ITIL principles, particularly in terms of customer value focus and process simplicity, but the implementation of iterative feedback, data integration, and automation is still at a low level of maturity. This study concludes that strengthening the real-time monitoring system, increasing cross-divisional visibility, and establishing a Continual Improvement Register are important steps towards realizing more efficient, responsive, and sustainable IT service management.

This study aims to analyze the management of Village Fund Allocation (ADD) in infrastructure development in Plosokandang Village, Kedungwaru District, Tulungagung Regency. The focus of the study covers three main stages of ADD management, namely planning, implementation, and evaluation, as well as identifying supporting and inhibiting factors in the realization of development. The research method used is descriptive qualitative with data collection techniques through interviews, observations, and documentation studies. The results of the study indicate that the planning stage has implemented participatory principles through the Village Development Planning Deliberation (Musrenbangdes). The community plays an active role in proposing programs, although not all proposals can be realized due to budget limitations. In the implementation stage, infrastructure development proceeds according to the Budget Plan (RAB) and is carried out by the Activity Implementation Team (TPK) with good coordination. Obstacles that arise mainly come from uncertain weather conditions, but can be overcome with technical adjustments. The evaluation stage shows that the entire budget is absorbed 100% without any discrepancy, and all physical activities are achieved according to target. However, community participation in the evaluation is still limited. Supporting factors for success include information transparency, community participation, and accurate priority setting. The main inhibiting factor was the weather, with no administrative or accountability issues identified. Overall, Village Fund Allocation (ADD) management in Plosokandang Village reflects the principles of transparency, accountability, and effective village development.

This research intends to examine the application of good governance principles in non-formal education services at the Sidoarjo District Education and Culture Office, concentrating on accountability, transparency, participation, and institutional responsiveness. The study is based on the necessity for effective governance to guarantee quality, fairness, and efficiency in educational services reaching broader communities. A case study approach using qualitative methods was utilized, involving key informants like the head of the non-formal education division, managers of training centers, tutors, and students. Data were gathered via in-depth interviews, field observations, and documentation, then analyzed thematically to uncover implementation patterns and difficulties. The findings show that accountability has been reinforced through organized program assessments and reporting, whereas transparency has enhanced through improved access to public data. Nonetheless, coordination among agencies and the capacity of human resources continue to be major obstacles. Engagement and reactivity have demonstrated improvement, yet demand enhanced integration of digital systems. The research finds that effective good governance execution depends on the collaboration of policy, technology, and various stakeholders. Suggestions highlight the need for strengthening officials' capabilities and creating cohesive education information systems to foster more responsible and inclusive governance.

Islamic banking is a financial system that operates in accordance with the principles of Islamic law, such as the prohibition of usury (riba), gharar (unlawful betting), and maisir (gambling), as well as the implementation of a profit-sharing mechanism. Islamic banking was born in the 1960s with the founding of Egypt's Mit Ghamr Savings Bank as a pioneer, followed by the establishment of the Islamic Development Bank (IDB) in 1975. After that, the development of Islamic banking expanded to various countries, particularly in the Middle East, South Asia, and Europe. In Indonesia, Islamic banking institutions officially began operating in 1992 with the establishment of Bank Muamalat Indonesia (BMI), the first Islamic bank. The industry's development is strengthened by specific regulations, in the form of Law Number 21 of 2008 concerning Islamic Banking, which serves as a primary foundation for strengthening the sector. Currently, Islamic banking in Indonesia is starting to show significant growth thanks to government support, increasing awareness among Muslims, and product and service innovations that are able to compete globally. This historical journey demonstrates that Islamic banking has evolved beyond simply being an alternative option and has become a vital component of a healthy economic system, both nationally and internationally.

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) on the financial performance of mining companies listed in the Jakarta Islamic Index (JII70) for the 2020–2024 period, with the Debt to Equity Ratio (DER) as a control variable. The findings show that, partially, the Environmental variable has a positive but insignificant effect on ROA, indicating that efforts in energy efficiency, waste management, and emission reduction have not yet been fully reflected in short-term profitability. In contrast, the Social variable has a significant effect on ROA, emphasizing that companies’ engagement in building stakeholder relationships, protecting employee rights, and implementing social responsibility programs contribute substantially to financial performance. The Governance variable also has a significant effect on ROA, highlighting the importance of good governance practices, transparency, and accountability in enhancing profitability. Meanwhile, the control variable DER shows no significant effect on ROA. Simultaneously, ESG performance has a significant effect on ROA, proving that integrated ESG implementation supports the profitability of mining companies. These findings confirm that ESG is not only a compliance measure with sustainability principles but also a long-term business strategy that strengthens companies’ competitiveness and serves as a crucial consideration for investors in making investment decisions.