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Used cooking oil is a household waste that is often disposed of carelessly, potentially polluting the environment and endangering health. In Battu Winagun Village, the availability of used cooking oil from household activities and the abundant potential of lemongrass plants have not been optimally utilized. This community service activity aims to increase the community's knowledge and skills in processing used cooking oil and lemongrass plants into environmentally friendly products with economic value, namely natural aromatherapy candles. The implementation method includes socialization of the negative impacts of used cooking oil on the environment, training in the process of filtering and processing used cooking oil, extracting lemongrass aroma, and assistance in making and packaging aromatherapy candles. The results of the activity showed that the Battu Winagun Village community was able to understand the importance of managing used cooking oil waste and utilizing lemongrass plants as a natural additive. This activity has an impact on reducing environmental pollution and opening up creative business opportunities based on the village's local potential. Thus, the use of used cooking oil and lemongrass plants can be a sustainable solution in waste management while improving the economy of the Battu Winagun Village community.

This study aims to examine the effect of the board of directors, audit committee, and public accounting firm size on corporate financial performance. The population consists of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange and not delisted during the 2019–2023 period. The sampling technique used was purposive sampling, resulting in 33 companies selected as research samples. This research employs a quantitative approach using secondary data obtained from company financial reports published by the Indonesia Stock Exchange and official corporate websites. Data analysis was conducted using SPSS (Statistical Package for Social Science) version 25, applying multiple linear regression analysis to examine the relationships among the research variables. The results indicate that the board of directors and audit committee do not have a significant effect on financial performance. In contrast, the size of the public accounting firm has a positive effect on financial performance. These findings suggest that the quality and reputation of external auditors play an important role in enhancing corporate financial performance.  

This Micro, Small, and Medium Enterprises (MSMEs) empowerment and development program aims to improve the capacity of business financial management through training in simple bookkeeping, preparation of simple financial reports, and business cost analysis in Tegal Sari Hamlet, Block S, Batumarta 1 Village, Lubuk Raja District, Ogan Komering Ulu Regency. This program is motivated by the low ability of MSMEs to systematically record their finances, separate their business finances from their personal finances, and utilize cost information as a basis for business decision-making. The implementation method includes an initial survey, observation, interviews, training, and direct mentoring for MSMEs. The results of the program indicate that before the program was implemented, most MSMEs had not implemented regular financial records and had not prepared business financial reports. After the training and mentoring, there was an increase in the understanding and skills of MSMEs in recording daily financial transactions, preparing simple profit and loss reports, and calculating the cost of production as a basis for determining selling prices. This activity has a positive impact on increasing the independence and sustainability of MSME business management.

Flat foot is a common foot condition in humans and can lead to health problems if not properly managed. Education on flat foot prevention is very important to increase awareness and knowledge within the toddler community regarding ways to prevent and manage flat foot conditions. This study aims to determine the effectiveness of educational interventions in improving awareness and knowledge of parents of toddlers regarding flat foot prevention in Madyopuro Village, Kedungkandang District, Malang City. The methods used included counseling and educational sessions on flat foot prevention, as well as evaluation of mothers’ and children’s knowledge and awareness before and after the educational intervention. The results showed that education was effective in increasing parents’ awareness and knowledge regarding flat foot prevention. Therefore, education on flat foot prevention can serve as one of the strategies to reduce the prevalence of flat foot among children in Madyopuro Village, Kedungkandang District, Malang City.

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving economic growth and providing employment in Indonesia. However, many MSMEs are still utilizing digital technology to leverage social media as a marketing tool and strengthen their branding. This study aims to analyze the use of social media to increase product branding and sales at the Warung Kue HJ. Risna MSME, located in Karang Rejo Village, Balikpapan City. The research method used is a descriptive quantitative approach, with data collection techniques through field observations, direct interviews with MSME owners, and direct mentoring regarding social media use and online store creation. The results of this study indicate that improving social media accounts, creating business locations on Google Maps, and installing business banners with more attractive designs and colors can increase business visibility and understanding of the importance of branding through digital technology, positively impacting market expansion and potentially increasing business sales. This activity is expected to become a model for sustainable digitalization-based MSME mentoring to increase competitiveness in the era of digital transformation.

Aceh Tamiang Regency is one of the regions in Aceh Province that is highly vulnerable to annual flooding due to river overflow and high rainfall intensity. Flood disasters often cause significant material and non-material losses, which are exacerbated by the limited public understanding of flood mitigation, early warning signs, and appropriate self-rescue procedures. This community service activity aims to increase public awareness, knowledge, and preparedness in facing flood threats through disaster mitigation socialization programs. The method applied in this activity includes participatory socialization, interactive discussions, and simulations of emergency response actions involving local communities, village officials, and volunteers. The program emphasizes recognizing early signs of flooding, understanding emergency evacuation routes, and improving coordination during disaster response. The results indicate a significant improvement in community knowledge regarding flood risks, early warning indicators, and emergency measures that should be taken before and during flooding events. Furthermore, the activity successfully strengthened coordination between village authorities and local volunteers in managing emergency response posts and distributing aid effectively. Through this socialization program, the community of Aceh Tamiang is expected to develop greater disaster resilience and preparedness. Increased awareness and coordinated response mechanisms are anticipated to minimize the adverse impacts of future flooding events, thereby reducing potential losses and enhancing community safety.

Artistic creativity is an essential aspect of child development, contributing to imagination, fine motor skills, and self-confidence. However, limited access to art-based activities and excessive gadget use have reduced opportunities for children to develop creativity, particularly in rural areas such as Dogang Village, Langkat Regency. This community service program aimed to enhance children’s artistic creativity through the socialization of bracelet-making using paracord as a form of simple and practical non-formal education. The study employed a descriptive qualitative approach, with data collected through observation, interviews, and documentation involving children who participated in the activity. The socialization process included the introduction of tools and materials, demonstrations of basic knotting techniques, and hands-on practice with direct assistance. The results indicated that participants were able to master several basic techniques, including simple knots, braided patterns, and double (cobra) knots, which contributed to improved creativity, precision, social interaction, and self-confidence. In addition to its educational impact, the bracelets produced demonstrated economic potential, with an affordable selling price starting from Rp.5,000 per unit. Therefore, this activity not only supports the development of children’s artistic creativity but also provides opportunities for sustainable micro-enterprise development within the local community.

The government's implementation of the Academic Ability Test (TKA) has shocked some students, particularly because they are unfamiliar with the test questions. This highlights the need for public awareness campaigns regarding the TKA questions, particularly in private schools. This community service initiative aims to provide high school students in the Special Region of Yogyakarta (DIY) with an overview of the TKA mathematics exam. The method used in this initiative is drills and discussions, aimed at training and preparing students for the types of questions tested in the TKA. This initiative was attended by five private schools in the Special Region of Yogyakarta and conducted by lecturers and students from the Mathematics Education study program at Alma Ata University. The results of this training indicate that students gained an overview of the TKA mathematics exam questions and learned several strategies for solving them effectively. This initiative is expected to help students become more prepared and confident in facing the TKA in the future.

The English Fun Tales program is a community service activity aimed at improving children's English literacy through the use of picture books. This activity was carried out at Rumah Belajar Jadi Mulya, Salatiga, which serves as a non-formal learning center for children from the surrounding area. The background of this program stems from the limited access of children in the area to attractive, interactive, and developmentally appropriate English learning resources. The implementation method includes: (1) providing English picture books selected according to the children's language ability and age; (2) guided shared reading activities; (3) simple discussions about story content to train comprehension; and (4) creative activities such as drawing story characters, role-playing, or story retelling. This approach is designed to combine cognitive, affective, and psychomotor aspects, so that children not only understand vocabulary and language structure but also develop imagination, self-confidence, and reading interest. The implementation results show an increase in reading interest, expansion of English vocabulary, and children's courage in expressing themselves orally. In addition, social interaction among participants becomes more positive through collaborative activities. This program is expected to serve as a model for English literacy learning based on picture books that can be replicated in other learning communities with local context adjustments.

This study uses a bibliometric analysis based on Scopus data to map the literature on capital structure development for the period 2018–2023. Using articles from Q1 and Q2 indexed journals selected using the PRISMA 2020 guidelines, this study examines publication trends, dominant keywords, and theme evolution using VOSviewer. The results show a shift in focus from classical theories (such as trade-off and pecking order) to contemporary issues such as ESG, green finance, and digitalization. In addition, the majority of studies are still dominated by developed countries, while contributions from developing countries are still limited. These findings highlight the need for a contextual approach and updating of theoretical models in capital structure research, as well as providing an initial foundation for empirical studies in the technology sector of developing countries.

The decline in service quality observed in 2023, such as frequent malfunctions of queue management machines and slow credit processing, indicates that the implementation of Total Quality Management (TQM) at PT Bank Pembangunan Daerah Sulawesi Tenggara, Wakatobi Branch, has not been fully optimized. These issues are particularly evident in aspects of continuous improvement, employee education and training, long-term management commitment, and employee involvement and empowerment. Therefore, this study aims to analyze the effect of Total Quality Management implementation on employee performance at PT BPD Sultra Wakatobi Branch. This research was conducted from February to August 2024 in Wangi-Wangi Regency. The study employed a quantitative research design using a census approach, in which all 40 employees were included as respondents. The data used in this study consisted of primary data collected through questionnaires and secondary data obtained from company documents. Descriptive analysis and Structural Equation Modeling–Partial Least Squares (SEM-PLS) were applied to examine the relationship between TQM and employee performance. The results reveal that long-term management commitment as well as employee involvement and empowerment have a significant effect on employee performance. In contrast, continuous improvement and education and training do not show a significant influence, indicating the need for further evaluation and improvement to strengthen the future implementation of Total Quality Management and enhance organizational performance.

Personal financial management behavior has gained prominence amid economic globalization, digital transformation, and crisis-induced shifts that reshape individual decision-making, budgeting, saving, and risk practices. This study conducts a comprehensive bibliometric analysis to chart the intellectual structure, growth patterns, and future orientations of research in this domain. Drawing on 312 English-language publications from the Scopus database spanning 2000 to 2024, the analysis employs VOSviewer for co-authorship, keyword co-occurrence, and co-citation mapping, complemented by performance metrics on trends and productivity. Findings reveal a marked acceleration in scholarly output, particularly after 2020, driven by heightened attention to digital tools and resilience factors. Thematic clusters highlight progression from foundational literacy and demographic influences to psychological mediators (e.g., self-efficacy, attitudes) and outcomes centered on well-being and socialization. Geographic contributions concentrate in the United States and Indonesia, with strong Asia-Pacific networks, while productive authors form specialized collaborative hubs. The intellectual base integrates behavioral frameworks with empirical applications, underscoring interdisciplinary depth. These insights address fragmentation in prior work by providing a unified knowledge map, revealing gaps in cross-cultural integration and dynamic digital modeling. Implications extend to guiding targeted interventions for financial education and policy, fostering individual resilience in volatile environments. This synthesis supports scholars and practitioners in advancing evidence-based approaches to sustainable personal finance practices.

This study examines the impact of human resource quality, as measured by indicators from the Human Development Index (HDI), on economic growth in Denpasar City, Bali. This study utilizes quantitative secondary data collected from the Central Statistics Agency (BPS) for the period 2013 to 2021. This data includes a new method for calculating average years of schooling, life expectancy at birth, per capita expenditure, and economic growth. This study uses panel data regression from five provinces in Denpasar City, Bali, applying classical assumption tests, hypothesis tests, and coefficients of determination. Individually, education level has a significant and negative effect on economic growth in Denpasar City, Bali. Health does not show a significant and negative effect on economic growth in Denpasar City, Bali. While economics has a significant and positive effect on economic growth in Denpasar City, Bali. All three independent variables simultaneously have a significant impact on economic growth in Denpasar City, Bali. The most influential variable is economics.

Village-Owned Enterprises (BUMDes) are established to support the improvement of the local economy. One of the recurring challenges faced by BUMDes is capital availability, which is essential for business expansion and achieving shared objectives. This study aims to analyze the effect of cognitive bias on investment decisions through reward-based investment balance as a mediating variable. The study employed a sample of 165 BUMDes distributed across the Pati Residency, using a combination of purposive sampling and cluster sampling, where the selected BUMDes represented each district and involved investors from the local community or community groups. Data were collected from BUMDes located in five districts within the Pati Residency, and the analysis was conducted using SMART PLS. The results indicate that cognitive bias has a direct and significant effect on community investment decisions as well as on reward-based investment balance. Furthermore, reward-based investment balance was found to have a direct effect on investment decisions. The findings also confirm that reward-based investment balance mediates the relationship between cognitive bias and investment decisions.

A healthy and sustainable company is the primary measure of financial performance. Approaches such as financial ratios are not sufficient to assess financial performance; methods that provide a more comprehensive picture of a company's economic value creation are also needed. Economic Value Added (EVA) is one method that can be used in performance measurement. This study aims to determine the financial performance of PT Astra Otoparts Tbk from 2020–2023 using the Economic Value Added (EVA) method, through a quantitative descriptive approach. The annual financial reports of PT Astra Otoparts Tbk from 2020 to 2023 obtained from the official website of the Indonesia Stock Exchange and the company's official website are the data used in this study. The financial performance of PT Astra Otoparts Tbk from 2020 to 2023 is considered good based on the results of the study, because the company was able to generate a positive EVA value each year, indicating that the company has succeeded in creating economic added value for shareholders and maintaining its business continuity.

This study was carried out at RS Hj. Fatimah Sulhan in Kabupaten Demak, Jawa Tengah, which functioned as both the research site and the moderating context of the investigation. The research aims to examine how personal compensation, Organizational Citizenship Behavior (OCB), and organizational commitment influence employee work performance within the hospital environment. A quantitative research design was implemented, involving 150 employees selected as respondents through appropriate sampling procedures. Data were collected using structured questionnaires and subsequently analyzed using Structural Equation Modeling (SEM) with the AMOS software to test the hypothesized relationships among variables. The findings reveal that personal compensation, OCB, and organizational commitment each exert a positive and statistically significant impact on employee performance. These results indicate that fair and competitive compensation, strong voluntary work behaviors, and a high level of commitment to organizational goals collectively enhance productivity, service effectiveness, teamwork quality, and overall institutional performance in the healthcare setting.

The last few decades of the institutionalization of Islamic finance are notable for the fundamental controversies surrounding its institutionalization. These controversies can be seen rooted in the dual phenomena of the legalistic form taking Islamic finance as a practice and the overwhelming reliance on modern managerial paradigms. There are significant ethical gaps as consequence. The objective of the current research is to aim to help reconstruct the philosophy of Islamic financial management from the perspective of the maqasid al-shariah and, importantly, to treat it as a primary lens and not secondary. The research employs a qualitative conceptual and philosophical approach and attempts to engage the prevailing paradigms and contours of Islamic finance through the lenses of ontology, epistemology and axiology. The research finds that contemporary Islamic financial management suffers from a deficient ontology of profit, epistemology of compliance and an axiology that is instrumentally weak. In light of the above, the research articulates the philosophy of Islamic Finance in the direction of the maqasid and posits that finance as an instrument of maslahah, and so, in that order, integrate revelation, reason, and the socio-economic order, and it is, thereby, just to place the preeminent values of human dignity, justice and the welfare of the greater good (public) in the financing of maslahah. The research articulates a coherently formulated philosophy of Islamic financial management based on the maqasid for the Islamic financial management of practice and for empirical, policy and institutional Islamic finance reform, and so makes a significant theoretical contribution.

Rapid advances in digital technology bring various benefits and risks, including the threat of cybercrime, which can particularly affect Generation Alpha. The purpose of this seminar was to raise awareness and understanding among students at SMK Bina Patriot of the importance of protecting personal data on digital platforms. The seminar was attended by 62 participants who are active internet users in their daily lives. The seminar was conducted interactively through lectures, case studies, and training on steps to protect personal data, such as creating secure passwords and managing privacy on social media. The evaluation of the results showed a significant increase in participants' understanding, reaching an average of 97%. It is hoped that this will become a strong foundation of digital literacy for the younger generation in facing the challenges of the cyber world wisely and safely. This increased understanding is expected to be a strong foundation for Bina Patriot Vocational School students to develop their digital literacy, which in turn will help them to be able to face the challenges of the digital world wisely, safely, and responsibly.

Rapid advances in digital technology bring various benefits and risks, including the threat of cybercrime, which can particularly affect Generation Alpha. The purpose of this seminar was to raise awareness and understanding among students at SMK Bina Patriot of the importance of protecting personal data on digital platforms. The seminar was attended by 62 participants who are active internet users in their daily lives. The seminar was conducted interactively through lectures, case studies, and training on steps to protect personal data, such as creating secure passwords and managing privacy on social media. The evaluation of the results showed a significant increase in participants' understanding, reaching an average of 97%. It is hoped that this will become a strong foundation of digital literacy for the younger generation in facing the challenges of the cyber world wisely and safely. This increased understanding is expected to be a strong foundation for Bina Patriot Vocational School students to develop their digital literacy, which in turn will help them to be able to face the challenges of the digital world wisely, safely, and responsibly.

This study examines the dynamics of public service delivery at the Office of Cooperatives, Small and Medium Enterprises, and Trade in Tegal Regency, focusing on its role in supporting local economic development. The background of this research is rooted in the increasing demand for effective, transparent, and responsive public services, particularly for cooperatives, micro, small, and medium enterprises (MSMEs), and the trade sector, which are key drivers of regional economic growth. The objective of this study is to analyze the quality and dynamics of services provided by the office, identify supporting and inhibiting factors, and assess their implications for service improvement. This research employs a qualitative descriptive method, using data collected through interviews, observations, and document analysis involving government officials and service users. The findings indicate that service delivery has shown positive developments through procedural improvements and service innovations; however, challenges remain in terms of human resource capacity, infrastructure limitations, and coordination mechanisms. These dynamics significantly influence the effectiveness of policy implementation and stakeholder satisfaction. The study implies that strengthening institutional capacity, enhancing digital-based services, and improving service professionalism are essential to achieving more optimal public service performance. The results of this research are expected to contribute to policy evaluation and serve as a reference for improving public service management in local government institutions, particularly in the cooperative, MSME, and trade sectors.