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Nurul Juwariyah; Nur Hasanah; Titi Purbo Sari; Hendra Wijaya

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aims to enhance the capacity of UMKM Mentari Padangsari in developing visual content to strengthen branding and competitiveness. It is hoped that this training activity will have an impact on the development of MSMEs in Padangsari sub-district.The main problems faced by partners include limited skills in creating product photos, graphic designs, promotional videos, and managing social media consistently. The program was implemented through training, mentoring, and evaluation stages involving 14 UMKM actors in Padangsari Village, Semarang City. Training materials focused on product photography using smartphones, simple graphic design, short promotional videos, visual storytelling, and the use of digital platforms such as social media and Google Business are  considered very necessary in this era of rapid technological development. The results show increased knowledge and skills among UMKM actors in producing more attractive visual content, improving brand identity, and enhancing engagement on social media. This program contributes to strengthening UMKM competitiveness and supports sustainable digital-based marketing practices.

Isni Lailatul Magfiroh; Achmad Rizky Rifaldi Attamimi; Eka Wulan Ndari; Rizka Emilia Kirana; Umi Milatina Dziroh +1 more

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

Organic waste is one of the major environmental problems caused by household activities. Improper waste management leads to environmental pollution and health risks. This community service activity aimed to educate and train the community in processing organic waste into ecoenzymes as a multifunctional and environmentally friendly product. The method used included socialization, training, and direct assistance to the community in producing ecoenzymes from fruit and vegetable waste through fermentation. The results showed that the community was able to understand the benefits and production process of ecoenzymes and began implementing them in daily life and agriculture. Ecoenzymes can be used as natural cleaning agents, plant fertilizers, and pest repellents. This activity contributes to reducing organic waste and improving environmental awareness and sustainable agriculture practices.

Dian Rahayu; Dhini Aminarti; Alya Salsabila Oktaviranda

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

Acute Respiratory Infection (ARI) is one of the most common health problems among elementary school-aged children and contributes to a high morbidity rate. One of the contributing factors to ARI is the low implementation of Clean and Healthy Living Behavior (CHLB) as an early preventive measure. This community service activity was conducted at State Elementary School 18 Dewantara, Aceh Utara District, targeting 10 fifth-grade students. The method used in this activity was health education through interactive lectures and discussions, accompanied by a pre-test and post-test evaluation using questionnaires. The materials provided included the definition of ARI, risk factors, and the implementation of CHLB such as proper handwashing, personal hygiene maintenance, and correct coughing and sneezing etiquette. The results showed an increase in students’ knowledge after the educational session, with the average score rising from 78% to 88%, indicating an improvement of 10%. This demonstrates that the educational method used was effective in improving students’ understanding of ARI prevention. This activity is expected to foster clean and healthy habits among elementary school students and support promotive and preventive health efforts in the school environment.

Melda Agnes; Natasya Leuwol; Amelian Amelian; Brian Brian; Semuel Matatula +4 more

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

The training on computer network cabling conducted in schools serves not only to enhance students’ technical competencies but also functions as a strategic medium for developing collaborative attitudes, technological independence, and religious social harmony. Based on the community service activities carried out at SMA Negeri 3 Kota Sorong, the training integrated LAN cabling practice, the introduction of network devices, and guided sessions through observation, socialization, practicum, and evaluation. Throughout these stages, students gained direct experience in crimping, attaching RJ-45 connectors, testing cables with LAN testers, and simulating network configurations, which collectively strengthened their technical mastery. From the perspective of the sociology of religion, the training created a shared learning environment where students of diverse religious backgrounds collaborated equally in completing collective technical tasks. Values such as mutual respect, cooperation across differences, and social solidarity were visibly demonstrated as students helped one another in solving cabling-related challenges. Evaluation results indicate that participants became more independent in completing technical tasks and more open in communicating and interacting with peers of different beliefs. These findings emphasize that technology training can serve as a constructive medium for fostering religious social harmony and character building through practical experiences and meaningful social interaction.

Muhammad Toha; Ika Rustika Zaenah; Nisa Munajiyah; Dian Laili Rahmah; Siti Zulfa Laeliyah Bilqis Tadzkir Putri +1 more

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

Digital transformation in education requires Early Childhood Education (ECE) teachers to develop competencies in utilizing digital-based learning media. However, in rural ECE contexts, the use of technology remains limited due to the lack of contextual and sustainable training. This community service program aims to enhance the digital learning media competencies of teachers at PAUD Ath-Thoyyibah in Pangadegan Village through the Asset-Based Community Development (ABCD) approach. The program was implemented through stages of community asset mapping, collaborative action planning, practice-based training, and post-training mentoring and reflection. The results indicate that ECE teachers were able to develop simple digital learning media based on images, videos, and audio tailored to early childhood characteristics. In addition to improving technical skills, the program increased teachers’ self-confidence and fostered collaborative networks within the educational community. These findings demonstrate that the ABCD approach is effective in strengthening ECE teacher capacity by emphasizing local asset utilization and active community participation. This program contributes to improving the quality of early childhood learning and strengthening adaptive educational communities in response to technological development.

Siti Nur Ramdaniati; Ega Egriana Handayani; Lambang Satria Himmawan; Dea Maelani; Putri Aulia Jasmine +3 more

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

Clean and Healthy Living Behavior (PHBS) is a promotive and preventive effort aimed at improving the level of public health. The Baduy indigenous community in Leuwi Damar, Kanekes Village, Lebak Regency, Banten Province has local wisdom and traditional lifestyles that influence daily health practices. However, limited access to information and health services is a challenge in implementing PHBS optimally. This article aims to describe the implementation of PHBS education in the Baduy Leuwi Damar community and its impact on community knowledge and attitudes. The method used is a descriptive approach with educational activities through counseling, discussion and simple demonstrations adapted to local culture. Educational material includes personal hygiene, clean water management, environmental sanitation, and healthy living behavior in daily life. The results of the activity showed an increase in public understanding regarding the importance of personal and environmental hygiene, as well as the emergence of a positive attitude towards implementing PHBS without eliminating the traditional values adhered to. PHBS education carried out using a simple cultural and communication approach is considered effective in increasing the health awareness of the Baduy community. Therefore, health education programs based on local wisdom need to continue to be developed as a strategy to improve the health of indigenous communities. .(Riset Kesehatan Dasar,2019).

Cindya Alfi; Mohamad Fatih; Fernadiksa Rastra Putra Pratama; Trio Arista; Latifatul Jannah +1 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

In the era of information and globalization, critical thinking skills have become an essential competence for children, including students in Islamic boarding schools. These skills include the ability to ask questions, seek and evaluate evidence, compare alternatives, and solve problems logically. Islamic boarding schools inherently provide a disciplined environment grounded in religious values that supports the development of critical thinking. However, observations at Raudlatul Hanan Islamic Boarding School reveal several challenges, such as low social sensitivity, limited constructive conflict resolution, and the absence of consistent critical thinking habits. These conditions have the potential to hinder students’ adaptability and problem-solving abilities in the future. To address these issues, a program entitled “Optimizing Children’s Critical Thinking Character through the Internalization of Socio-Environmental Sensitivity Values” was implemented using a Participatory Action Research (PAR) approach. This approach actively involved students, ustadz/ustadzah, and Islamic boarding school administrators from problem identification through planning, implementation, and reflection. The activities included character education seminars, critical discussions, group competitions, and interviews aimed at fostering social sensitivity, reducing exclusive attitudes, and strengthening critical thinking skills from an early age. The results indicate high and enthusiastic student participation throughout all activities, leading both students and administrators to hope that the program will be implemented sustainably on an annual basis.

Safaruddin Safaruddin; Defi Pujianto; Kadarsih Kadarsih

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

Occupational Safety and Health (OSH) is a fundamental competence required by vocational school students before entering workplace practice, particularly due to their high exposure to practical activities involving tools, machines, and work procedures with potential risks. This community service activity aimed to provide OSH training for students of SMK Negeri 3 Ogan Komering Ulu as part of their preparation for workplace practice. The activity was conducted using a seminar and case study approach involving 40 vocational students. The implementation stages included preliminary needs analysis, training delivery through structured material sessions and interactive discussions, and post-training evaluation using participant feedback instruments. The training materials covered formal OSH regulations, basic OSH principles, risk mitigation, personal protective equipment, and the relevance of OSH competencies in industrial work environments. The results indicated that participants demonstrated improved understanding of OSH obligations, awareness of workplace risk prevention, and readiness to apply OSH principles during practical learning activities. This community service activity contributes to strengthening students’ preparedness for workplace practice by fostering early awareness of occupational safety culture within the vocational education context.

Fajar Istiqomah; Sri Wahyuni; Anita Rosalia Putri; Galuh Wahyu Lestari; Unna Ria Safitri

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

This outreach program aims to improve students' understanding of organizational management as part of an effort to develop a young generation with organizational insight at SMA Negeri 1 Ampel. The implementation of this outreach program is motivated by the importance of providing students with management concepts, organizational structures, and self-management skills so they can participate actively and effectively in various school organizational activities. The outreach program is delivered through material presentations and the use of interactive media in the form of Kahoot games designed to facilitate students' understanding of management concepts in a more engaging, enjoyable, and easily applicable way. Evaluation is conducted using a questionnaire covering five aspects: understanding of management concepts, awareness of the importance of management in life, effectiveness of interactive media, motivation to become leaders, and the ability to organize and plan for the future. The evaluation results show that this outreach program is able to broaden students' horizons, increase leadership motivation, and help them focus more on designing future goals. Thus, this outreach program is considered effective in supporting the development of a young generation with organizational insight in a sustainable manner.

Sari Ningsih; Panca Dewi Pamungkasari; Babag Purbantoro; Asif Awaludin; Deni Yulian +4 more

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

The rapid development of Artificial Intelligence (AI) technology has opened significant opportunities to support maritime monitoring systems, particularly in detecting anomalies in ship movements that may indicate illegal or abnormal activities. However, the understanding and utilization of this technology among the general public and maritime stakeholders remain limited. This Community Service Program aims to conduct socialization and dissemination of knowledge on AI-based ship anomaly detection through the development and utilization of an interactive and informative web-based socialization platform. This activity is the result of collaboration between a team of lecturers from the Faculty of Communication and Informatics Technology (FTKI) and the National Research and Innovation Agency (BRIN). The implementation methods include the design of web-based educational content, presentation of fundamental AI concepts and ship anomaly detection, as well as visual simulations of ship movement data analysis results. The web-based socialization platform serves as an educational medium to enhance users’ understanding of the benefits, working mechanisms, and potential applications of AI technology in maritime surveillance. The results indicate an improvement in participants’ understanding of ship anomaly detection concepts and the role of artificial intelligence in supporting maritime security and safety. This PKM activity is expected to promote technological literacy, strengthen synergy between academia and research institutions, and serve as a model for practical and sustainable web-based technology socialization

Muhammad Roestian Fahmi Nasution; Nora Anisa Br Sinulingga; Julia Hidayah Nasution; Hafiz Arham; Via Esterlina Br Ginting

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The Cultural Advancement Facilitation through Pinhole Photography as an Educational Medium for Children program aims to enhance cultural literacy, creativity, and awareness among young generations regarding the preservation of Malay Deli cultural heritage. This initiative is motivated by the declining interest of children in local history and culture amid rapid modernization, particularly in coastal areas with limited access to educational resources. Pinhole photography is employed as an educational approach due to its simplicity and reflective nature, fostering patience, accuracy, and a fundamental understanding of the interconnection between art, science, and culture. The program was conducted over three days through a series of activities, including workshops on constructing pinhole cameras, field exploration and photography at Malay Deli heritage sites namely Maimun Palace, Al- Mashun Grand Mosque, Al-Osmani Grand Mosque, and Sri Deli Park and photo developing and curation sessions. The activities actively involved children from the Rumah Edukasi Anak Pesisir community as primary participants in the visual documentation of cultural heritage. The results indicate an improvement in participants’ understanding of Malay Deli historical and cultural values, the development of creative and reflective thinking skills, and the production of children’s photographic works with potential use as educational and cultural promotion media. Overall, this program contributes to participatory-based cultural advancement and strengthens sustainable cultural tourism through an educational, creative, and sustainable approach.

Fitri Noviana; Saffah Haya Ibrahim; Suryani Suryani; Deska Ainun Rissanti; Muhammad Aditya Juliyanto

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the transformative impact of digitalization and technology in the manufacturing sector on improving operational efficiency, particularly in budgeting and resource utilization, as well as to identify the main barriers to technology adoption. Using a Literature Review and Case Study Analysis of secondary data (journals, company reports, and industry publications), it was found that digitalization and Automation supported by Artificial Intelligence (AI) fundamentally transform budgeting functions. This transformation has been shown to improve budget accuracy by up to 50% (reducing human errors) and process efficiency by up to 25%, turning budgets from static documents into adaptive and predictive control tools. Positive impacts are also observed in operations through increased production capacity (revenue surge) and the implementation of Predictive Maintenance, which reduces expenditure and asset downtime, in line with the principles Cost Efficiency and Lean Manufacturing. Nevertheless, the adoption of advanced technology faces significant obstacles, namely high initial capital investment and skill gaps among the workforce. It is concluded that the success of digitalization heavily depends on strategic budget planning to overcome capital barriers and adequate allocation of funds for Human Resource (HR) training to support effective collaboration between humans and machines.

Latifah Fitriani Dewi; Anita Indah Sayekti; Khoirun Nisa; Siti Marhatus Soleha; Muhammad Aditya Yulianto

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Focusing on Yuli Bakery, this study aims to examine in depth how production planning budgets and cost effectiveness influence business profitability, particularly in the food and bakery industry sector. This research is based on the assumption that effective production planning can optimize the utilization of available resources, minimize raw material waste, and establish more efficient and structured business operational performance. The study explores the implementation of labor management, raw material management, and production process control oriented toward cost efficiency without reducing product quality, thereby enabling sustainable profitability improvement. The results of the analysis show that Yuli Bakery successfully reduced its cost of goods sold (COGS) by IDR 12,800,000, which directly contributed to an increase in operating profit and gross profit. This cost reduction did not affect overall production volume nor generate additional expenses in other cost components. These findings indicate that even in the absence of significant revenue growth, cost optimization through proper production planning can make a substantial contribution to improving Yuli Bakery’s profitability.

Rawad Kareem Salloomi

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Stock price crash risk has become a critical concern in investment decision making and risk management, drawing the attention of investors and regulators amid a dynamic global business environment and repeated financial crises. However, empirical evidence on this issue remains limited in developing countries, particularly in the Iraqi context. Therefore, this study examines the relationship between board characteristics—board gender diversity, board size, and board independence—and stock price crash risk, as well as the mediating role of audit committee effectiveness. The study uses secondary data from ten banks listed on the Iraq Stock Exchange (ISX) during the 2017–2023 period. The findings show that board gender diversity and board size significantly reduce stock price crash risk. Higher female representation on boards is associated with more conservative decision making and stronger monitoring, which improves financial reporting transparency. An appropriately sized board also enhances oversight and lowers the likelihood of extreme negative stock price movements. In addition, the results indicate that the frequency of audit committee meetings mediates the relationship between board independence and stock price crash risk, suggesting that board independence is more effective when supported by an active audit committee. This study recommends that investors and financial analysts consider board characteristics and audit committee effectiveness when assessing firm value and risk. Furthermore, regulators and policymakers are encouraged to promote gender diversity on corporate boards to strengthen governance quality and reduce the probability of stock price crashes.

Loanza, Marshia; Saputra, Wendy Salim

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2026 Universitas Sains dan Teknologi Komputer

Tax Management refers to a company’s efforts to manage its tax obligations efficiently and legally in order to optimize net income. This study aims to examine the effect of Fixed Asset Intensity and Leverage on Tax Management, with Profitability as a moderating variable, in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. This research is conducted because tax management practices are considered to potentially influence corporate profitability and financial performance. The study is grounded in Agency Theory and employs a quantitative approach. The sample was selected using purposive sampling, resulting in 28 companies observed over four years, with a total of 112 secondary data observations obtained from annual reports or financial statements. Data analysis was performed using EViews 13 with a Moderated Regression Analysis (MRA) approach. The findings indicate that: (1) Fixed Asset Intensity has no significant effect on Tax Management; (2) Leverage has a significant negative effect on Tax Management; (3) Profitability does not moderate the relationship between Fixed Asset Intensity and Tax Management; and (4) Profitability strengthens the effect of Leverage on Tax Management.

Murni Lestari; Dewi Sartika; Fatmayanti Fatmayanti

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of tax knowledge and tax sanctions on taxpayer compliance, as well as assess the role of taxpayer awareness as a moderation variable in individual taxpayers (WPOP) in West Aceh Regency. The research uses a quantitative approach with ex post facto design and survey methods. A sample of 100 respondents was selected through a random sampling technique based on the Slovin formula. Primary data were collected through a Likert scale questionnaire and analysis using instrument tests (validity and reliability), classical assumption tests, multiple linear regression analysis, and moderation regression tests to test hypotheses. The results of the study show that tax knowledge has a positive effect on taxpayer compliance. Tax sanctions also have a positive effect on taxpayer compliance. In addition, taxpayer awareness has been shown to moderate the relationship between tax sanctions and taxpayer knowledge. This means that the higher the taxpayer's awareness, the stronger the influence of tax knowledge and sanctions on taxpayer compliance. These findings are expected to be considered for tax authorities in formulating policies to increase compliance through education and strengthening tax awareness.

Muhammad Hamid; Irawan Irawan; Dewi Zakia

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study analyzes the factors that influence the cost of equity capital in food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the period 2020–2023. The study focuses on information asymmetry, earnings management, voluntary disclosure, and business diversification as determinants of the cost of equity capital. This study is relevant to the dynamics of the financial market after the decline in Bank Indonesia's benchmark interest rate in the 2024–2025 period, which has the potential to change investor preferences and increase attention to the quality and transparency of company information. The study uses a quantitative approach with secondary data obtained from companies' financial statements and annual reports. The sample was determined using purposive sampling and resulted in 177 observations from 46 companies over four years of observation. The cost of equity capital was measured using the Ohlson model, while hypothesis testing was conducted using multiple linear regression analysis. The results show that earnings management and voluntary disclosure have a significant effect on the cost of equity capital. Conversely, information asymmetry and business diversification were not found to have a significant effect. These findings confirm that the quality of financial reporting and the level of information disclosure play an important role in shaping investors' risk perceptions and return expectations.

Meri Roito Siregar; Laisa Asri Nasution; Mawar Rasimah Br. Dalimunthe; Mohamad Anouvan Syumantra; Nurbaiti Nurbaiti

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the role of the digital economy in increasing the competitiveness of MSMEs in Medan City. The rapidly developing digital transformation provides opportunities for MSMEs to expand their markets, improve operational efficiency, and strengthen their competitive position. However, the use of digital technology among MSMEs in Medan remains limited due to low digital literacy, limited capital, lack of training, and minimal use of digital platforms such as e-commerce, social media, and Google My Business. This study uses a descriptive qualitative method through a literature review of research conducted in 2024–2025. The results of the analysis indicate that the digital economy plays a significant role in increasing the competitiveness of MSMEs, particularly through digital marketing, technological innovation, and optimization of digital platforms that can increase visibility and interaction with customers. Based on the Resource-Based View (RBV) approach, the competitive advantage of MSMEs is determined by the quality of internal resources, especially digital literacy, innovation capabilities, and technology management. With the support of training and government policies, the implementation of the digital economy has the potential to strengthen the growth and sustainability of MSMEs in Medan City.

Zahrah Ghufrani

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

The purpose of this classroom action research project is to find out how well seventh-grade female students at Mutiara Qur'an Islamic Boarding School in Wonogiri learn Arabic with the use of the audiolingual approach. By emphasizing active listening and pronunciation, the audiolingual approach makes it easier for students to comprehend and communicate in Arabic. Twelve female seventh-graders at Mutiara Qur'an Islamic Boarding School participated in the researcher's qualitative study in order to gather the research findings. The study was conducted in two cycles to enhance Arabic language learning. Planning, action, observation, and reflection are the four components of each cycle in the Kurt Lewin model. Tests, observations, and interviews were the methods utilized to get the data. The proportion of learning mastery and descriptive analysis were used to examine the collected data. The study's findings show that the audiolingual approach is successful in raising female students' Arabic language learning outcomes.

Disa Andriani; Dian Puspitasari

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Skin aging is a natural process that cannot be avoided, but it can be slowed down through proper skin care. The use of natural face masks is one of the safe, affordable, and relatively non-invasive treatment alternatives without long-term side effects. The bandotan plant (Ageratum conyzoides L.) is a weed that grows wild in the Cemani Village area, Sukoharjo Regency. Although often considered worthless, this plant actually contains active compounds such as flavonoids, tannins, and saponins that have the potential to be antioxidants. Therefore, this service activity aims to provide counseling and training to the people of Cemani Village regarding the manufacture of face masks made from bandotan plants. This program is carried out with several procedural stages, starting from the interpretation of problems on the land, followed by the preparation of the timeline for the implementation of activities, then counseling and ending with a workshop session on the procedure for making antiaging masks for bandotan herbs. The program ended with an assessment of the evaluation of the activities. This activity was attended by 20 participants of the Cemani village PKK mobilization team. Based on the pretest and posttest scores, there was an increase in public knowledge about the program carried out with an average of 80 pretests and an increase in the average percentage of posttest scores up to 95.83. In the assessment of the questionnaire, public satisfaction with the implementation of the activity was classified as very satisfied with a score of 92.67.