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Mathematics is often considered one of the most challenging subjects because it requires strong spatial and cognitive abilities, especially in geometry, which involves three-dimensional concepts. Traditional teaching methods, such as textbook illustrations and verbal explanations, are often insufficient to help students understand abstract geometric concepts. The advancement of technology, particularly Augmented Reality (AR), offers innovative learning opportunities that combine real-world environments with digital content to enhance students’ understanding through interactive visualization. This community service activity aimed to explore teachers’ perceptions of using the GLARE (Geometry Learning using Augmented Reality Experience) application as a teaching aid in geometry learning. The program included training sessions, mentoring, and discussions with mathematics teachers at the secondary school level. The results showed that teachers had positive perceptions of using AR-based learning media, considering it effective in improving students’ conceptual understanding, engagement, and learning motivation. However, challenges remain regarding limited technical skills and school facilities for AR implementation. Overall, this program contributed to increasing teachers’ competence in integrating digital technology into mathematics education and promoting innovative, interactive, and technology-based learning approaches

Food-based micro, small, and medium enterprises (MSMEs) play a crucial role in supporting household economic growth, including in Sialang Village, Bangkinang Subdistrict. One of the local businesses, “Keripik Cabe dan Mie Kuning Bu Inun,” produces cassava chips using traditional frying methods, which result in high oil absorption, inconsistent quality, short shelf life, and low production efficiency. Limited knowledge of food processing technology, sanitation, and food safety standards further hinders business development. This community service program aims to address these challenges through the application of low-oil frying technology, training on Good Manufacturing Practices (GMP), production assistance, and periodic evaluation. The implementation method includes field observation, technical training, technology demonstration, production mentoring, and monitoring. The results show significant improvements in product quality, indicated by lower oil content, crispier texture, brighter color, and longer shelf life. Efficiency in oil usage and process stability also increased. Moreover, the knowledge and skills of MSME actors in sanitation, food safety, and production management improved considerably. Overall, the program successfully enhanced the competitiveness of the MSME, strengthened production sustainability, and provided positive economic impacts. This initiative can serve as a replicable model for other food MSMEs facing similar challenges.

This study aims to analyze the basic skills of 21st-century teachers that play a role in creating creative and collaborative learning. Technological developments, changes in student characteristics, and modern educational demands place teachers in the role of facilitators who must master critical thinking, creativity, communication, collaboration, and the ability to integrate technology into the learning process. The results of the study show that mastery of these skills can increase student activity, motivation, and interaction, while also encouraging problem-solving and cooperation skills. In addition to pedagogical aspects, teachers' psychological readiness and attitudes toward the use of technology, including artificial intelligence, also influence the effectiveness of its application in the classroom. This study emphasizes the importance of continuous training, the development of relevant learning media, and institutional support so that teachers can adapt to the changes of the digital era. Thus, the basic skills of 21st-century teachers are an important foundation in realizing innovative and relevant learning for the needs of students.  

The development of digital da'wah demands a more in-depth, comprehensive, and data-driven methodological approach. However, contemporary da'wah research is still dominated by descriptive analysis that stops at mapping surface phenomena without exploring the underlying causal factors that determine the long-term effectiveness of da'wah. This weakness is increasingly apparent in the use of SWOT analysis, which has been widely applied in da'wah studies, but tends to be limited to producing categorization tables without an operational epistemic basis. Meanwhile, the era of digital da'wah presents a new, complex reality, where da'wah success is influenced not only by surface interactions such as the number of viewers, impressions, or follower growth, but also by latent factors such as audience cognitive motivation, platform algorithms, digital cultural context, identity construction, and societal value systems. This study aims to formulate a new methodological model through the integration of SWOT and the Iceberg approach to address this methodological stagnation. The research was conducted using qualitative methods based on literature analysis, comparative studies of strategic analysis models, and the construction of a conceptual model. The results show that the SWOT-Iceberg integration is able to produce a more multidimensional framework for digital da'wah analysis: SWOT diagnoses surface symptoms, while Iceberg explores patterns, causal structures, and mental models that shape phenomena. This combined model enables the development of more accurate, adaptive, and evidence-based da'wah strategies. It is concluded that the SWOT–Iceberg integration significantly contributes to the development of modern da'wah methodology by encouraging a shift from descriptive research to transformative diagnostic analysis, while simultaneously strengthening the scientific character of da'wah as an academic discipline based on a critical and measurable knowledge system.

This article aims to analyze and compare the education systems in Saudi Arabia and Indonesia through a literature study approach. This study highlights similarities and differences in educational objectives, curriculum structure, education management, and the types and levels of education applied in the two countries. In addition, this article reviews the history of the development of education in Saudi Arabia, especially the central role of Islamic education in shaping national education orientation and policy. The analysis shows that Saudi Arabia has an education system that is heavily influenced by religious values and Islamic law, while Indonesia develops an education system based on Pancasila with a more pluralistic approach. However, both countries face similar challenges, such as improving the quality of teachers, equitable access to education, modernizing the curriculum, and adapting to technological developments and globalization. The findings of this study confirm that despite fundamental differences in educational ideologies and approaches, Saudi Arabia and Indonesia share a common commitment to improving the quality of human resources through strengthening the national education system. This article is expected to serve as a reference for comparative research on education in Muslim-majority countries.

Research on business negotiation is becoming increasingly relevant amid the dynamics of globalization, digitalization, and intense competition that require organizations to have adaptive communication and collaboration strategies. Negotiation no longer serves only as a means of reaching agreement, but also as a strategic mechanism for creating added value, building long-term relationships, and mitigating business risks. This study aims to systematically examine the definitions, principles, functions, and objectives of negotiation based on international and national academic literature from 2015 to 2025. The research approach uses a Systematic Literature Review (SLR) to identify conceptual patterns, research trends, and developments in negotiation theory. The results of the study show that modern negotiation emphasizes the creation of shared value through an integrative approach, strengthening communication, and utilizing digital technology in the decision-making process. In addition, differences in orientation were found between Western negotiation, which is more transactional, and the Indonesian context, which emphasizes relationship harmony and sustainable collaboration. This study provides a theoretical contribution in the form of a comprehensive mapping of the development of the concept of negotiation, as well as practical contributions for business actors in designing effective, adaptive negotiation strategies that are relevant to contemporary business needs.

This study examines the interrelationship between the implementation of administrative ethics in civil service, the professionalism of State Civil Apparatus (ASN), and the quality of public service delivery at the Provincial Department of Energy and Mineral Resources of Central Kalimantan, employing a qualitative case study approach. Through in-depth interviews, structured observations, and document analysis, the research finds that integrity, transparency, and ethical accountability function not merely as moral norms but as structural foundations that reinforce ASN professionalism in performing service functions, particularly within licensing processes that demand administrative certainty and responsiveness. Empirical findings indicate that professionalism—reflected in technical competence, procedural discipline, and ethical commitment—acts as a catalyst linking ethical values to effective and adaptive public service performance. Nevertheless, the study also identifies structural and cultural impediments, including regulatory inconsistencies, fragmented coordination, and limited training opportunities, all of which hinder the internalization of ethical principles and professional practice within the bureaucracy. Theoretically, the study posits that harmonizing administrative ethics and professionalism is a prerequisite for achieving key indicators of good governance, such as responsiveness, service effectiveness, and institutional accountability. Practically, the study recommends strengthening ethics training, enhancing ASN professional capacity, and advancing managerial reforms grounded in modern governance as strategic efforts to sustainably improve public service quality.

This study aims to analyze and compare rice inventory valuation using the FIFO, FEFO, and Average methods in determining the cost of goods sold (COGS) at UD. Rahayu Indah. This study uses a quantitative descriptive approach with a perpetual inventory recording system. Data were collected through observation, interviews, and documentation from January to December 2024. The results show that each method produces different COGS values: the FIFO method produces the lowest COGS, followed by FEFO, while the Average method produces the highest COGS. This difference is influenced by cost allocation based on the order of goods in and out and price fluctuations during the production period. These findings indicate that the FIFO method is the most effective method to be applied at UD. Rahayu Indah because it reflects the logical physical flow of goods, supports cost efficiency, and increases the company's gross profit. In addition, this method is also in line with the company's operational characteristics, which have stable purchasing patterns and are in accordance with the principles of PSAK No. 14 on inventory. The results of this study are expected to assist UD. Rahayu Indah's management in determining an inventory valuation strategy that is efficient, accurate, and supports business sustainability.

Global economic developments show the acceleration of the adoption of circular business models, where resource efficiency and waste reduction are the main focuses to answer sustainability demands and SDGs targets. Although this trend is strengthening globally, MSMEs, especially those based on family businesses, are still lagging behind in their implementation, even though digitalization is increasingly opening up opportunities for operational optimization and innovation. The urgency of this research arises from the need to understand how the digital mindset and transformation of family business management can accelerate the readiness of MSMEs in implementing circular business practices. The novelty of this research lies in the integration of the three strategic concepts into a single analytical framework through the Systematic Literature Review (SLR), a perspective that has rarely been combined in previous studies. With the SLR method based on the PRISMA protocol, this study shows that MSMEs already have a strong foundation in the digital mindset, including technology readiness, innovation orientation, and adaptation of digital business models. Family business values have also been proven to support business continuity through knowledge transfer and long-term investment. However, the implementation of circular business practices is still weak, especially in resource cycle management, sustainable product design, and environmental impact measurement. The implication is that the synergy of digital mindset and family business governance can strengthen the transition of MSMEs to a circular economy that directly supports the achievement of the SDGs, especially in the areas of sustainable consumption-production and industrial innovation.

Although Experience Quality has been extensively researched, comprehensive studies remain limited. This research aims to conduct a Systematic Literature Review (SLR) and bibliometric analysis of existing empirical work on Experience Quality. The methodology used is SLR, with data collected from the Scopus database using the search term "Experience Quality" in the title, abstract, and keywords. This search yielded 1,297 publications from 1965 to 2025 (evaluated on October 24, 2025). The data were analyzed bibliometrically using VOSviewer. The findings confirm that experience quality has a significant effect on brand perception and customer satisfaction, which consequently impacts customer loyalty. Practically, this implies that brand and service managers must treat experience quality as a strategic variable, as good products or services alone are insufficient for long-term loyalty. Socially, positive experiences are shown to strengthen social networks, increase community involvement, and promote inclusion. This research is limited by its reliance solely on the Scopus database; future research should integrate additional databases, such as Web of Science, for broader generalization. Despite the global development of this topic, in-depth, structured studies are scarce. This research is valuable and original as it provides a comprehensive summary and a research roadmap through SLR and bibliometric analysis.

This study aims to identify the influence of profitability, liquidity, and asset structure on the capital structure of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The study spanned five years, from 2019 to 2023. Of the total 15 companies in the population, 7 companies were selected as samples using a purposive sampling method. The research data were sourced from annual financial reports accessed through the official IDX website. Data processing was carried out using multiple linear regression methods. Capital structure was measured using two indicators: the Debt to Equity Ratio (DER) and the Debt to Asset Ratio (DAR). The analysis results showed that profitability had no effect on these two capital structure indicators. Conversely, liquidity and asset structure were shown to influence both DER and DAR. This study provides insight into the factors influencing debt financing decisions in pharmaceutical companies and their implications for the company's financial stability.

This study aims to examine the implementation of audit procedures on accounts payable at PT XYZ by KAP Ramli & Rekan, with a focus on compliance with Auditing Standards and effectiveness in detecting material misstatements. Accounts payable are a key component of financial statements representing the company’s obligations to suppliers, requiring accurate presentation for assessing liquidity and capital structure. The study applies a descriptive qualitative method, collecting primary data through interviews with audit staff at KAP Ramli & Rekan and secondary data from relevant literature. The findings show that the audit procedures comply with professional standards, covering comprehensive stages including engagement acceptance, audit planning, risk and materiality assessment, and substantive testing. The planning process incorporates the COSO framework for evaluating internal control, establishes audit objectives based on the five management assertions, and utilizes ATLAS software and Microsoft Excel. KAP Ramli & Rekan apply control testing and substantive procedures, including external confirmations, inspection of supporting documents, review of aging payables, and subsequent payment testing. Risk assessment indicates low inherent and control risks, while detection risk is mitigated through substantive procedures. Overall Materiality is set at 60% of revenue and profit before tax, Performance Materiality at 3% of Overall Materiality, and Threshold Materiality at 3% of Performance Materiality. The study concludes that the audit procedures implemented by KAP Ramli & Rekan align with applicable Auditing Standards and are effective in addressing audit risks related to accounts payable. The implications highlight the importance of enhancing audit quality practices, particularly the effectiveness of planning and internal control evaluation in accounts payable audits.

This study aims to analyse the relationship between leadership communication style and the effectiveness of decision-making in the Department of Tourism and Culture of Sikka Regency. The research emphasises the importance of open, clear, and participatory communication in supporting organisational coordination and improving the quality of decisions. Using a descriptive method, data were obtained through interviews with the Head of Department and a staff member involved in communication and policy implementation. The findings show that the leader applies a combination of democratic communication through the local Kula Babong approach and situational authoritarian communication. The democratic style enhances information flow, strengthens employee involvement, and increases acceptance of decisions. Meanwhile, the authoritarian style ensures discipline, clarity, and timely execution when firm direction is required. Staff members perceive the leader’s communication as polite, direct, and easy to understand, contributing to motivation and readiness to act. Overall, leadership communication significantly influences decision effectiveness across organisational contexts and growth.

This study aims to analyze the implementation of the Economic Entity Principle in the micro, small, and medium enterprise (MSME) Kedai Kita, which still relies on a simple financial recording system. The principle emphasizes the importance of separating personal and business finances to ensure that financial statements accurately and objectively reflect the entity's economic condition. The research employs a qualitative method with a descriptive approach through direct interviews with the business owner to gain an in-depth understanding of the financial management practices implemented. The findings indicate that the application of the Economic Entity Principle at Kedai Kita has not been fully realized, as evidenced by the ongoing mixing of personal and business funds, the absence of a formal bookkeeping system, and inconsistent recording of cash flows and expenditures. The main factors hindering the implementation of this principle include limited accounting literacy, lack of time for bookkeeping, and the absence of a structured accounting system. Nevertheless, the business owner has begun to recognize the importance of separating finances as a foundation for more accountable business management. These findings imply the need for the adoption of simple recording applications, the provision of basic accounting training, and increased understanding among MSME actors regarding the benefits of structured financial statements. This study provides practical contributions for other MSMEs by demonstrating that the implementation of the Economic Entity Principle is a fundamental step in enhancing financial transparency and accountability, as well as strengthening opportunities for access to formal financing.

The rapid development of digital technology demands that Islamic banks innovate to compete with conventional banks and digital financial institutions. This study aims to analyze the product differentiation strategies implemented by Islamic banks to increase competitiveness in the digital era. The research method used is a descriptive qualitative approach, with data collected through literature studies, interviews, and observations of Islamic banks' digital services. The results indicate that product differentiation strategies are implemented through the development of digital services based on Sharia principles, improving the quality of mobile banking services, and creating innovative products that meet the needs of millennials and digital natives. Furthermore, the application of the values of transparency, fairness, and sustainability serves as a competitive advantage that distinguishes Islamic banks from conventional competitors. In conclusion, the success of product differentiation in the digital era depends on the ability of Islamic banks to integrate technological innovation with Sharia values, thereby increasing customer trust and loyalty and strengthening their competitive position in the digital financial industry.

The development of Islamic banking in Indonesia faces challenges in attracting customers, especially younger generations who are more familiar with digital technology. Digital marketing has become an important strategy for reaching a wider market segment through social media, websites, and mobile applications. This study uses a literature review method to analyze the effectiveness of digital marketing in increasing customer interest in Islamic banking. The results of the study show that educational, interactive, and transparent digital marketing can increase customer awareness, trust, and emotional attachment to Islamic products. The factors for the success of this strategy include content quality, ease of access to digital services, content segmentation according to customer profiles, and multichannel communication integration. However, the effectiveness of digital marketing is still limited by the scarcity of educational content, human resource capacity, and the level of digital literacy among the public. This study concludes that optimizing creative, personalized, and educational digital marketing strategies is key for Islamic banking to increase customer interest and loyalty.

This research aims to analyze the effect of CEO power and board gender diversity on modern slavery disclosure (MSD) among Indonesia’s top 50 publicly listed companies by market capitalization. The research uses a quantitative approach with secondary data collected from annual and sustainability reports during the 2022–2024 period. The results show that CEO power has a negative and significant effect on MSD, indicating that stronger CEO power will reduce disclosure transparency. Furthermore, gender diversity on the board of commissioners also shows a negative and significant relationship with MSD, indicating that female representation in supervisory roles has not yet contributed into greater social accountability within Indonesian firms. Meanwhile, gender diversity on the board of directors shows no significant effect. These results suggest that internal governance factors such as CEO power and limited female influence in top positions still hinder companies from being transparent about social and ethical issues. In conclusion, stronger regulations and independent oversight are needed to improve companies’ transparency regarding modern slavery practices.

This study analyzes the influence of Digital Marketing Strategy and Brand Image on consumer purchasing decisions and tests the role of Brand Awareness as a moderating variable at Moringa Coffee and Eatery. Data collection was conducted using a Likert scale questionnaire and processed using SmartPLS 4.0 with a quantitative PLS method approach. The results show that Digital Marketing Strategy and Brand Image have a significant effect on purchasing decisions. However, Brand Awareness does not act as a moderating variable because it does not strengthen the relationship between the two on Purchase Decisions. These findings emphasize the importance of optimizing digital marketing strategies and strengthening brand image, as well as the need to increase brand awareness in order to support the effectiveness of marketing strategies. Furthermore, the study highlights that consumers tend to make purchasing decisions based on the perceived value and credibility presented through digital platforms, making consistent online engagement crucial. Improving brand awareness may require more targeted promotional activities, interactive content, and customer involvement to build a stronger emotional connection with the brand. Overall, these results provide valuable insights for managers aiming to enhance competitiveness and customer loyalty in the digital marketplace.

This study analyses the challenges of digitalising registration services at Primary Healthcare Facilities (Fasilitas Kesehatan Tingkat Pertama, FKTP) in East Java, including limitations in human resources, technological infrastructure, and public digital literacy, all of which affect the satisfaction of National Health Insurance (Jaminan Kesehatan Nasional, JKN) patients. Utilising the Systematic Literature Review (SLR) methodology with the PRISMA approach, the study reviews literature from 2024–2025 sourced from databases such as Google Scholar, using keywords related to digitalisation, FKTP, and patient satisfaction. The analysis is based on the ADO (Antecedent, Decision, Outcome) framework. The findings identify three key factors: (1) Antecedents (human resource competence, infrastructure, digital literacy); (2) Decisions (human resource training, facility modernisation, public outreach); and (3) Outcomes (increased patient satisfaction through time efficiency and ease of access). The study emphasises the need to strengthen human resources, provide adequate infrastructure, and educate the public to ensure the sustainability of digital healthcare services at FKTPs in East Java.

This study examines innovative strategies to strengthen institutional and technological aspects of implementing the e-market retribution system to enhance transparency and accountability in Blitar Regency, East Java, Indonesia. The research employs a qualitative case study approach, utilising in-depth interviews with key informants from the Department of Trade, market managers, traders, and stakeholders, along with secondary data from official documents. The theoretical framework integrates New Public Management, Technology Acceptance Model, and Good Governance principles. Findings reveal that e-market retribution implementation faces both opportunities and challenges in institutional strengthening and technology adoption. Innovative strategies developed include: institutional restructuring through clear role division; capacity-building programs for human resources; technological integration through QRIS digital payment systems; stakeholder engagement through participatory approaches; and monitoring and evaluation mechanisms to ensure accountability. The study concludes that successful implementation requires a comprehensive approach combining institutional strengthening, technological readiness, and stakeholder collaboration. This research contributes to the literature on digital transformation in local government revenue management and provides practical recommendations for regions implementing similar innovations