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Limited access to adequate housing remains a major challenge for low-income households in Indonesia, including in Banyumas Regency. The subsidized housing program has been implemented as a public policy instrument to improve housing affordability while enhancing social and economic welfare. This study aims to analyze the role of subsidized housing in improving housing access and the economic conditions of low-income communities in Banyumas Regency. The research adopts a qualitative approach using a documentation study method by collecting and analyzing policy documents, official government reports, scholarly journal articles, and relevant publications related to subsidized housing and the socio-economic conditions of low-income households. Data analysis was conducted through content analysis to interpret the role of subsidized housing based on indicators of housing affordability and household economic impacts. The findings indicate that subsidized housing significantly reduces the housing cost burden of low-income households from levels exceeding the affordability threshold to a more economically manageable range. The reduction in housing expenditure contributes positively to household economic stability by allowing savings and reallocation of income toward productive needs such as education, healthcare, and financial security. However, the effectiveness of subsidized housing in improving economic outcomes is still influenced by location and accessibility of housing areas. This study concludes that subsidized housing plays a crucial role in expanding housing access and improving the economic conditions of low-income communities, while requiring integrated and sustainable policy support to maximize its long-term benefits.

This study aims to analyze the influence of financial literacy, e-money use, and lifestyle on the financial behavior of accounting students in the context of a cashless society. The research population includes students of the accounting study program of the Faculty of Economics and Business, University of Muhammadiyah Gresik, Semen Indonesia International University, and Gresik University. The sampling technique used accidental sampling with a total of 120 respondents in the 6th semester. Primary data was obtained through the distribution of questionnaires, then analyzed using quantitative methods with the help of SmartPLS software. The results of the study show that financial literacy does not have a significant effect on students' financial behavior. Conversely, the e-money variable has a significant positive influence on financial behavior, indicating that the use of digital transactions encourages more practical financial management patterns. In addition, lifestyle has also been shown to have a significant positive effect on financial behavior, indicating that students' consumption preferences and lifestyle also determine how they manage their finances in the cashless era. This research makes an empirical contribution in understanding the factors that influence the financial behavior of the younger generation, as well as being the basis for the development of financial literacy and policies related to digital payment systems in the higher education environment.

This study aims to analyze the effect of the implementation of e-Samsat and progressive tax on motor vehicle taxpayer compliance at the Bandung City Samsat Office III Soekarno-Hatta. The background of this study is based on the fact that the level of taxpayer compliance has not yet reached an optimal level, despite the government’s efforts to implement technology-based tax services and fair taxation policies. This research employs a quantitative approach, with data collected through questionnaires distributed to motor vehicle taxpayers. The collected data were analyzed using statistical methods to examine both partial and simultaneous effects of the variables.The results indicate that the implementation of e-Samsat has a positive and significant effect on motor vehicle taxpayer compliance. The convenience, speed, and efficiency provided by the e-Samsat system enhance taxpayers’ awareness and discipline in fulfilling their tax obligations. Furthermore, progressive tax is also proven to have a positive effect on taxpayer compliance. The application of higher tax rates based on the number of vehicles owned encourages a sense of responsibility and fairness among taxpayers. Simultaneously, the implementation of e-Samsat and progressive tax positively influences motor vehicle taxpayer compliance and contributes to the optimization of regional tax revenue. Therefore, continuous improvement of the e-Samsat system, along with the fair and transparent implementation of progressive tax policies, is essential to sustainably increase taxpayer compliance and support local revenue growth.

Micro, Small, and Medium-Sized Enterprises (MSMEs) are critical to the Indonesian economy because they provide jobs and boost the local economy. However, MSMEs continue to disregard the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). With assistance from the Lampung Provincial Leadership Council (DPP) of the Indonesian Employers Association (APINDO), this study aims to investigate the factors influencing the use of SAK EMKM in MSMEs. SAK EMKM socialization, business size, length of operation, and educational background are among the factors analyzed. Survey-based quantitative approach is used in this study. 107 MSMEs received questionnaires from APINDO DPP Lampung in order to gather primary data. Multiple linear regression analysis, validity tests, reliability tests, and traditional assumption tests were performed on the data using SPSS software. Partial tests (t-tests) and coefficients of determination were used to test hypotheses. The study's findings show that SAK EMKM use in MSMEs supported by APINDO DPP Lampung is influenced by educational background, length of operation, and socialization. Meanwhile, SAK EMKM's use is mostly unaffected by the size of the company. This finding implies that the adoption of SAK EMKM is more influenced by the socialization, business experience, and skill levels of MSME members than by the size of the firm. It is anticipated that this study would help academics and MSME participants use SAK EMKM more effectively in order to achieve sustainable MSME financial management.

This research is motivated by the importance of financial management, especially financial accounting, as the key to company sustainability, however, it was found that CV. Rensa Wallpaper, although it has made financial reports (Balance Sheet and Profit and Loss Statement), its implementation is not in accordance with SAK ETAP and there is no urgency to make other reports (such as equity change reports and cash flow reports). The type of research used is a case study research using a qualitative method, namely a method that collects, compiles, interprets, and analyzes data to solve the problems faced. While the research approach used is a descriptive approach. The data used in this study are primary data and secondary data. Overall, the results of the study indicate that although CV. Rensa Wallpaper carries out financial management that includes four basic elements (Planning, Organizing, Directing, and Controlling), the implementation of its financial reporting is still incomplete and not fully in accordance with SAK ETAP due to the incompleteness of the reports presented (there is no Statement of Changes in Equity and Cash Flow Statement) and the existence of account items that are not presented in the Balance Sheet.

This study aims to analyze the implementation of market ethics from the perspective of Islamic economics on the behavior of business actors at Mandiri Jaya Jatimulyo Market, South Lampung Regency. Islamic market ethics are viewed as a moral instrument that guides economic activities to operate fairly, honestly, and oriented toward public welfare. This research employs a qualitative approach with a descriptive-analytical design. Data were collected through in-depth interviews, observations, and documentation involving business actors actively engaged in daily market transactions. The findings reveal that Islamic market ethical values, such as honesty, transparency, and moral responsibility, have been applied in trading practices; however, their implementation remains partial and largely dependent on individual moral awareness. Religiosity, economic pressure, the social environment of the market, and the level of Islamic economic literacy are identified as key factors influencing ethical behavior. This study concludes that strengthening Islamic market ethics in traditional markets requires a comprehensive approach involving continuous education, the development of an ethical market culture, and institutional support to ensure sustainable internalization of Islamic values.

Financial purity is a fundamental principle in Islamic economics that emphasizes the management of assets in a halal, fair, and responsible manner in accordance with sharia provisions. In the context of Islamic financial institutions, zakat plays a strategic role as an instrument for the purification of assets (tazkiyat al-mal) and as a mechanism for wealth redistribution to achieve social justice. This study aims to analyze the role of zakat in maintaining the financial purity of Islamic financial institutions. The research method used is a quantitative approach with an explanatory design. Data were collected through a structured questionnaire distributed to managers and related parties in Islamic financial institutions that have zakat management programs. The research variables include zakat management as the independent variable and financial purity as the dependent variable, which were analyzed using descriptive and inferential statistical techniques. The results of this study indicate that zakat management has a positive and significant impact on the financial sanctity of Islamic financial institutions, primarily through increased sharia compliance, transparency, and institutional accountability. This finding confirms that zakat serves not only as an obligatory act of worship but also as a strategic instrument in strengthening the ethics, legitimacy, and social responsibility of Islamic financial institutions. This research is expected to provide theoretical and practical contributions to the development of sustainable zakat governance in the Islamic financial system.

Taxes play a vital role as the primary source of state revenue and a key instrument for financing national development through the State Budget (APBN). This study aims to analyze the determinants of tax compliance among Micro, Small, and Medium Enterprise (MSME) taxpayers in Semarang City, with a particular focus on the effects of tax policy, subjective norms, and financial performance. A quantitative associative approach was employed, using primary data collected through questionnaires distributed to 100 MSME taxpayers selected via purposive sampling. The data was analyzed using the Partial Least Squares (PLS) method with WarpPLS software. The results indicate that tax policy and subjective norms have a positive and significant effect on MSME tax compliance, while financial performance shows no significant effect. The adjusted R² value reveals that the model explains 87.2% of the variance in taxpayer compliance. To enhance MSME tax compliance, the government should simplify tax regulations, strengthen social norms through education and community engagement, and ensure consistent, transparent, and fair implementation of tax policies

Penelitian ini bertujuan untuk menganalisis strategi pengelolaan arus kas dalam mendukung keberlanjutan usaha kue tradisional dengan mengambil studi kasus pada Toko Roti Ganjel Rel Ambarawa. Pengelolaan arus kas yang efektif merupakan faktor krusial dalam menjaga keberlangsungan usaha kecil dan menengah, khususnya pada industri makanan tradisional yang menghadapi tantangan fluktuasi permintaan musiman dan persaingan dengan produk modern. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan studi kasus melalui observasi langsung, wawancara mendalam dengan pemilik usaha, serta analisis dokumen keuangan selama periode enam bulan. Hasil penelitian menunjukkan bahwa Toko Roti Ganjel Rel Ambarawa menerapkan beberapa strategi kunci dalam pengelolaan arus kas, meliputi sistem pencatatan keuangan harian yang terstruktur, pengelolaan persediaan berbasis permintaan historis, diversifikasi produk untuk menstabilkan pendapatan, serta penerapan kebijakan kredit yang ketat kepada pelanggan. Strategi-strategi tersebut terbukti efektif dalam menjaga likuiditas usaha dengan rasio kas rata-rata sebesar 1,8 dan periode perputaran kas selama 15 hari. Temuan penelitian ini memberikan kontribusi praktis bagi pelaku usaha kue tradisional dalam merancang sistem pengelolaan arus kas yang berkelanjutan serta kontribusi teoretis dalam pengembangan model manajemen keuangan untuk usaha mikro kecil dan menengah sektor kuliner tradisional.

This study aims to analyze the profit of the banana chips home industry "Sukses Abadi Snack" owned by Mrs. Suyamiati in Unaaha City. The respondent was purposively selected, focusing on the owner of the business. Data were analyzed using the profit analysis method to assess the financial performance of the business. The results indicated that the total cost of the business amounted to Rp. 5,864,025 per month. The breakdown of costs included fixed costs of Rp. 76,025 per month and variable costs of Rp. 5,788,000 per month. The total income generated by the banana chips business was Rp. 13,392,000 per month. The profit was determined by subtracting the total costs from the income. The net profit earned by the "Sukses Abadi Snack" home industry in producing banana chips reached Rp. 7,604,000 per month. This shows that the banana chips business is profitable and generates a substantial monthly profit for the owner.

The Digital Population Identity (IKD) constitutes a pivotal government innovation aimed at transforming public services, yet its widespread adoption is impeded by disparities in digital literacy and inherent technical constraints. This community engagement activity, integrated with a participatory internship scheme, concentrates on analyzing and supporting the innovation diffusion trajectory executed by the Population and Civil Registration Department (Disdukcapil) of Kendal City. The adopted methodology employs a Participatory Action approach, strategically combined with a mobile service paradigm (jemput bola) across three designated urban villages: Langenharjo, Kebondalem, and Karangsari. Core interventions involved intensive, interpersonal socialization sessions and customized technical support for account activation. The assessment findings robustly suggest that the "jemput bola" model effectively leveraged interpersonal communication channels, thereby mitigating public skepticism and substantially elevating community involvement in IKD activation. While persistent challenges related to network instability and device incompatibility were observed, this direct, hands-on approach is ascertained as fundamentally crucial for achieving effective and equitable digital transformation at the local level.

Umbilical cord infection remains one of the major causes of morbidity and mortality among newborns, particularly in areas where knowledge and health practices are still limited. Padellegan Village is one of the regions where some mothers continue to practice traditional cord care methods, such as using herbal mixtures or non-sterile materials, which increases the risk of omphalitis. Initial situation analysis indicates that 40–60% of postpartum mothers are not yet familiar with the principles of clean and dry cord care (dry cord care), and access to accurate health information is still limited. Based on this condition, education on umbilical cord care is essential to improve mothers’ and health cadres’ understanding and skills in preventing neonatal infections. This community service activity focuses on providing evidence-based education regarding safe cord care techniques, infection risk factors, and danger signs that need to be recognized. Padellegan Village was selected due to the high need for maternal–neonatal health education and the low level of community knowledge related to cord care. This activity is expected to bring positive changes, such as improved maternal behavior in performing proper cord care, reduced use of unhygienic traditional methods, and strengthened roles of health cadres in monitoring neonatal health. Enhancing appropriate cord care practices can reduce the risk of infection in newborns, thereby contributing to improving the overall health status of the community in Padellegan Village.

The development of information and communication technology requires students to have digital literacy and communication skills as essential competencies for the 21st century. However, limited infrastructure and low technological literacy remain obstacles in a number of schools, including Moria High School in Sorong City. This activity aims to improve computer network technology literacy and students' speaking skills through a hands-on, practice-based training approach. The method used is qualitative with stages of observation, socialization, training, and evaluation. Computer network training includes an introduction to basic networking concepts, cabling practices, and network simulations using Cisco Packet Tracer. While speaking skills training is conducted through role-play techniques, repetition, and direct feedback. The results of the activity showed an increase in students' understanding of computer network technology, technical practical skills, and increased confidence and clarity in speaking. Evaluations showed that most participants were able to apply the material presented conceptually and practically. Thus, this activity has proven effective in improving students' computer network technology literacy and speaking skills as preparation for facing 21st-century learning and the world of work in the digital era.

Flood disasters that struck Cikahuripan Village significantly affected the physical, psychological, and learning motivation conditions of elementary school students, particularly at SD N 1 Cikahuripan. In the post-disaster period, students experienced a decline in learning motivation caused by psychological trauma, loss of a sense of security, and limited learning facilities. This Community Service Program (Pengabdian kepada Masyarakat/PkM) aimed to restore students’ psychological conditions while strengthening their learning motivation through an integrated psychosocial and pedagogical approach. The implementation methods included an initial assessment of students’ conditions, trauma healing activities based on play therapy, and the application of Fun Learning methods combined with the “Tree of Dreams” activity to rebuild students’ intrinsic motivation. The program was conducted from 15 to 22 November 2025 and involved 31 elementary school students as well as teachers as sustainability partners. The evaluation results showed significant positive changes, indicated by increased cheerfulness, active participation, confidence in social interaction, and improved learning focus among students. In addition, teachers’ capacity to implement trauma-sensitive teaching practices also improved. This program demonstrates that post-disaster learning motivation recovery requires a holistic approach integrating psychological and academic recovery, and it has the potential to serve as a replicable model for educational interventions in disaster-prone areas.

Household plastic waste remains a serious challenge in urban environments, including Jl. Assofa II, Kebon Jeruk, West Jakarta, which is characterized by high population density and intense socio-economic activities. The low level of public awareness in sorting and managing plastic waste, particularly bottle caps, highlights the need for educational approaches from an early age. This community service activity aimed to enhance environmental awareness, creativity, and character development among children through the “Recycled Keychain” project, which involved recycling plastic bottle caps into keychains. The activity was implemented using a Project-Based Learning (PjBL) approach and involved 12 children aged 7–9 years as the main participants. The implementation methods included education on waste management based on the principles of reduce, reuse, and recycle (3R), collection and sorting of bottle caps, and the process of creating creative products. The results showed an increase in children’s environmental awareness and environmentally responsible behavior, the creation of eco-friendly educational products, as well as improvements in creativity, motor skills, and teamwork abilities. In addition, this activity supported the strengthening of the Pancasila Student Profile, particularly in the dimensions of cooperation, critical thinking, creativity, and independence. Overall, the Recycled Keychain project proved to be an effective model of contextual, participatory, and sustainable environmental education in instilling environmental care values from an early age in urban communities.

The use of social media is no longer just for information and entertainment, but has developed into a strategic means in building a positive self-image in the eyes of the public. School students are generally active users of social media whose intensity of use is quite high in daily life. As a group of teenagers who are still in the phase of finding their identity and tend to be emotionally labile, they need the right education to be able to use social media wisely, productively, and responsibly. Community Service activities carried out for students of SMK Wiyata Satya are expected to increase understanding of the importance of personal branding from an early age. Through this activity, students are not only given socialization about the concept of personal branding and social media ethics, but also equipped with practical skills in compiling portfolios and fostering awareness of career planning and goal achievement. At the end of the activity, students presented their self-concept that had been prepared and responded through a questionnaire to evaluate the effectiveness of the entire series of activities.

Cardiovascular diseases are the leading cause of death worldwide, accounting for 17.9 million deaths annually. Stroke and heart attacks often go undetected due to their silent nature. This community service activity aimed to increase community knowledge about stroke and heart attacks and conduct early detection through health screening. The activity was conducted in Lalimbue Village, Kapoiala District, Konawe Regency on May 11 and 18, 2025. Methods included healthy exercise, educational talk show, first aid workshop, and health screening (blood pressure, blood glucose, cholesterol). Knowledge evaluation used pre-test and post-test with 10 questions. Results showed 56 participants on implementation day and 17 on follow-up. Pre-test showed 23% had good knowledge, 34% moderate, and 43% poor. Post-test showed 87% good knowledge and 13% moderate. Health screening found 10.7% with hypertension and 10.7% with diabetes mellitus on implementation day. Follow-up found 47.1% with hypertension and 23.5% with diabetes mellitus. This study concluded that health education is effective in increasing community knowledge about stroke and heart attack prevention, and health screening is important for early detection of cardiovascular and metabolic diseases.

Tax extensification through the Policy of Integrating the Population Identification Number into the Taxpayer Identification Number is a new breakthrough of the Directorate General of Taxes which comes from the many public complaints about the number of government identity numbers that need to be owned, therefore the Single Identification Number (SIN) will be implemented between the Population Identification Number and the Taxpayer Identification Number. This research was conducted to find out how the Tax Extensification of the Population Identification Number Policy becomes a Taxpayer Identification Number in order to increase compliance of individual taxpayers at the West Bekasi Pratama Tax Service Office in 2022. This research method uses a qualitative descriptive method. The results of this study indicate that the implementation of Extensification on the existence of the Population Identification Number policy into a Taxpayer Identification Number has been able to increase the number and compliance of taxpayers. However, there are still obstacles in the form of many taxpayers who feel complicated by the matching process due to differences in data in the Population Identification Number and in the Taxpayer Identification Number which affects the initial process in the form of matching has not been fully achieved, and there is still a lack of tax education owned by taxpayers. And some of the ways that can be done to help Extensification of this policy is to conduct intensive and equitable socialization and counseling by utilizing technology and social media so that the education and information conveyed can be received by taxpayers.

This study analyzes the economic dynamics and development of the tourism sector in the Special Region of Yogyakarta (DIY) Province during the 2015–2024 period. The research employs a quantitative descriptive approach using secondary data obtained from the Central Bureau of Statistics (BPS). Data analysis is carried out through descriptive statistical methods and trend analysis to capture changes and patterns over time. The variables examined include regional economic growth, the number of tourist visits, road infrastructure development, labor absorption, and hotel occupancy rates across five districts/cities in the province. The findings indicate that the economy of DIY demonstrates relatively strong resilience in the post-COVID-19 pandemic period, supported by gradual recovery in tourism-related activities. The development and operation of Yogyakarta International Airport have significantly contributed to economic growth in Kulon Progo Regency, particularly by improving accessibility and investment opportunities. The tourism sector continues to serve as the main economic driver in the region, with tourist visits largely concentrated in Sleman Regency and Yogyakarta City, while Gunungkidul Regency shows considerable potential for nature-based tourism development. Overall, the study concludes that equitable infrastructure development and the strengthening of the service sector are crucial to ensuring sustainable and inclusive economic growth in the Special Region of Yogyakarta.

The development of digital technology has significantly transformed music consumption and marketing strategies in the creative industry. The shift from physical media to digital platforms, especially short-form video-based social media like TikTok, has created a new ecosystem that emphasizes interactivity, community participation, and organic music distribution. TikTok allows users to incorporate song snippets into creative content, positioning music as both entertainment and a symbol of digital identity. This shift reveals that music popularity is now primarily driven by recommendation algorithms and user-generated content rather than traditional promotion. This study adopts a qualitative descriptive approach with phenomenological analysis to explore the relationship between music consumption behavior and marketing strategies on TikTok. Findings indicate that algorithms act as digital curators, influencing audience preferences, while user participation accelerates the viral spread of songs through challenges, remixes, and content reproduction. Effective music marketing strategies must be data-driven, trend-responsive, and capable of leveraging users' emotional and social engagement. TikTok thus serves not only as a distribution platform but also as a space for constructing global popular culture. This study contributes to digital media scholarship and offers practical implications for designing sustainable marketing strategies in the ever-evolving digital ecosystem.