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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.

Ambarwati, Septiana; Parida Hutapea, Henny; Wahyu Banuwati, Ameilia; Fuadah, Fani

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

The increasing consumption of plastic, particularly single-use packaging, has led to a significant rise in household plastic waste, which poses a potential threat to environmental sustainability. One type of waste that remains underutilized is metallic plastic packaging. This Community Service activity aimed to enhance community knowledge and skills in processing metallic plastic packaging waste into handicraft products with functional value and economic potential. The activity was conducted in collaboration with the Family Welfare and Empowerment Group (PKK) of Ngringo Village, Karanganyar, involving 15 participants. The methods employed included a preliminary survey, educational outreach, hands-on practical training, and continuous mentoring. The effectiveness of the program was evaluated using pre-test and post-test assessments analyzed through the normalized gain (N-gain) method. The results demonstrated an improvement in participants’ knowledge and skills following the training, with an average N-gain value of 0.68, which falls within the moderate-to-high category. These findings indicate that the metallic plastic packaging waste processing training was effective in enhancing community capacity. Furthermore, the activity not only contributed to reducing plastic waste generation but also promoted the implementation of circular economy principles.

Bakri Bakri; Badriyah Badriyah; Retno Widowati; Mira Firlana

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

The rapid development of digital technology requires communities to possess basic digital marketing literacy and skills in order to adapt to technology-based communication and marketing patterns. The main problem faced by the target participants in this Community Service Program was the low level of understanding and basic skills in utilizing digital media, particularly YouTube and TikTok, for promotion and information dissemination. This program aimed to enhance the capacity of beginners through an applied and contextual basic digital marketing training. The method employed an educative and participatory approach through interactive lectures, discussions, and hands-on content creation practices. The results indicate an improvement in participants’ understanding of digital marketing concepts, their ability to use social media functionally, and their initial readiness to produce simple digital content. These findings confirm that a beginner-oriented training model is effective as a community empowerment instrument in the digital era. This program contributes to strengthening digital literacy and has the potential to be replicated in other communities with similar characteristics.

Abu A’la Al Maududi; Nur Fadillah Dalimunthe; Malikul Sholeh As Salim; Khairun Nisa

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

This study explores the profound impact of teacher personality competence on student character formation through a descriptive narrative lens grounded in the sociology of education. Education is not merely a technical transfer of knowledge but a complex social process where the teacher acts as a pivotal moral agent and role model. By synthesizing classical sociological paradigms—Functionalism, Conflict Theory, and Symbolic Interactionism—with contemporary empirical evidence, this article argues that a teacher's personality is a dynamic social construct that shapes the "hidden curriculum" and the overall school climate. The narrative analysis reveals that traits such as empathy, integrity, and social justice are not just individual attributes but essential tools for moral socialization and the internalization of collective values. The study finds that teachers who embody these virtues foster a sense of social belonging and ethical responsibility in students, effectively bridging the gap between individual identity and societal expectations. The article concludes that strengthening teacher personality competence is a strategic imperative for developing a resilient and morally grounded generation, recommending integrated professional development that emphasizes the teacher's role as a moral authority in the 21st-century social landscape.

Diyah Andini Kusumastuti; Alisia Zahro’atul Baroroh; Ahmad Ta’rifin; Elis Nursetialloh

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

The quality of human resources (HR) in Islamic and public primary schools (MI/SD) is a key factor in improving the quality of basic education and is strongly influenced by the leadership role of the school principal. Principals function not only as administrators but also as instructional leaders who are capable of mobilizing teachers and educational staff to develop professionally. This study aims to analyze the role of school principal leadership in improving the quality of human resources in MI/SD, particularly in terms of pedagogical, professional, social, and personal competencies of teachers and educational staff. This research employed a qualitative approach using a case study method. Data were collected through in-depth interviews, observations, and documentation studies, while data analysis was conducted through data reduction, data display, and conclusion drawing. The findings indicate that visionary, participatory, and transformational leadership of school principals plays a significant role in enhancing the quality of human resources. Principals actively encourage teacher professional development through academic supervision, continuous training, teamwork empowerment, and the creation of a supportive and collaborative school culture. In addition, the principal’s exemplary behavior in discipline, communication, and decision-making contributes positively to increasing motivation and performance among teachers and staff. The implications of this study suggest that improving the quality of basic education in MI/SD requires strengthening school principals’ leadership competencies so that they are able to manage and develop human resources in a sustainable manner and oriented toward educational quality improvement.

Riestiana Purwaji Putri; Riyono Riyono

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

This study examines the role of the General Affairs (GA) Division in ensuring the effectiveness of administrative processes and facility management at PT. Panorama Indah Permai (Saloka Theme Park). The research was conducted during an internship program from September to December 2025, during which the researcher was directly involved in daily operational activities. Using a descriptive qualitative method, data were obtained through direct observation, administrative document analysis, and informal interviews with GA personnel. The results show that the GA Division functions as a critical support unit responsible for logistics management, documentation control, meeting room preparation, and operational vehicle administration. Several challenges were identified, including inconsistencies in documentation, high workload during peak operations, and limited digital integration. Despite these challenges, the GA Division plays a central role in coordinating with other departments to maintain workflow continuity. This study reinforces the relevance of operations management, office administration, facility management, and organizational communication theories in practical workplace settings. The findings imply that improving digital administrative systems, enhancing coordination mechanisms, and standardizing procedures could significantly strengthen GA performance and overall organizational efficiency.

Danang Raharjo; Vivin Marwiyati Rohmana; Kharisma Jayak Pratama

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

Regarding the Utilization of Non-Fat Tempeh Powder as a Functional Food Based on Local Potential. The activity was conducted in Baturan Village, Colomadu District, Karanganyar Regency, involving 55 members of the PKK (Family Welfare Empowerment) cadre. The community service method employed a Community-Based Research (CBR) approach combined with Asset-Based Community Development (ABCD). The activities included participatory counseling, group discussions, and evaluation through pre-tests and post-tests. The results demonstrated an increase in knowledge, a shift in attitudes, and a growing awareness among the PKK cadre regarding the importance of functional food based on non-fat tempeh. Furthermore, the cadre emerged as peer educators with the potential to drive program sustainability at the community level. This community service proves that community-based counseling is effective in fostering initial social transformation towards healthier and more self-reliant food consumption patterns.

Sani Gazali

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

This article proposes Marketing 0.0 as a fundamental conceptual repositioning of marketing theory rooted in the Trust Economy framework. Unlike mainstream marketing theory, which positions trust as an outcome of communication, persuasion, or brand reputation, cross-disciplinary studies in economics, sociology, and neuroscience suggest that trust functions as a pre-decisional condition that precedes market exchange. This research employs a conceptual-theoretical methodology, synthesizing transaction cost theory, social capital, neuroeconomics, and contemporary trust literature. The article's primary contribution is formalizing the shift in trust's position from a dependent variable to an ontological gateway in marketing decision-making. Marketing 0.0 is positioned not as a stage in marketing evolution, but rather as a conceptual ground zero that enables continuous tactical adaptation without reliance on pseudo-novelty. The article concludes with theoretical and practical implications for the development of marketing science in an era of uncertainty and information saturation.

Muhammad Ezyra Widya Aqshal; Anna Millizia

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

Chronic liver disease is a significant health problem and places a significant burden on healthcare services. Deaths from complications of chronic liver disease (cirrhosis and cancer) account for approximately 3.5% of all deaths worldwide each year. Hepatocellular carcinoma (HCC) is a primary liver tumor, accounting for 90% of all liver tumors. Due to limitations in liver transplantation, liver resection is considered the treatment of choice for HCC patients with a single tumor and sufficient liver function reserve. Liver resection and transplantation are the only curative treatment options available for HCC patients. Surgical procedures require anesthesia. General anesthesia is the preferred method for liver tumor resection. There are five main classes of anesthetic agents: intravenous (IV) anesthetics, inhalational anesthetics, IV sedatives, synthetic opioids, and neuromuscular blocking agents. Estimated health risks depend on the extent or severity of liver disease, the nature and timing of surgery, the type of anesthesia, and other comorbidities.

Aeni Latifah; Neng Lailatul Faaizah; Syifa Aqmaliyah

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Honesty (ṣidq) is a fundamental moral value in Islam that serves as the foundation for personal integrity and social ethics. In the current era of globalization and growing materialistic culture, this value faces serious challenges as societal orientation shifts from moral virtue to economic achievement and social image. This study employs a narrative review method, analyzing recent literature on moral education, Islamic ethics, and contemporary social dynamics. The findings reveal that honesty functions not only as a personal virtue but also as a social force that strengthens public trust and national stability. However, the global wave of materialism has weakened the internalization of ṣidq, especially among younger generations. Restoring honesty as the moral identity of the nation requires synergy among character-based education, spiritual reinforcement, and public policies that promote transparency and integrity. The recontextualization of honesty through Islamic spiritual principles and Rokeach’s value theory offers a path toward moral recovery for Indonesian society amid the global challenges of the 21st century.

Anak Agung Gde Ekayana; Ni Kadek Puspita Dewi

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Electronics learning in higher education continues to face various challenges, particularly in the provision of interactive learning media capable of concretely and engagingly visualizing the form, characteristics, and working principles of electronic components. The limitations of conventional learning media often result in abstract learning processes, which in turn lead to a low level of student understanding of basic electronics concepts. This study aims to develop the AMPERE as an innovative and technologically relevant interactive learning medium. The research employed R&D approach using the Borg & Gall model, which includes the stages of needs analysis, design, product development, validity testing, and limited implementation. The AMPERE application was developed using marker based AR technology, in which a smartphone camera detects markers to display and interact with 3D electronic component objects in real time. The results indicate that the AMPERE application achieved a high level of validity, with a score of 0.88 from subject-matter experts and 0.84 from media experts, and was therefore deemed suitable for use as a learning medium. The small-group trial results showed a practicality level of 82.07%, while the practicality test during the implementation stage reached 85.67%. These findings demonstrate that AMPERE is effective in enhancing learning interactivity and assisting students in understanding the form, function, and working principles of electronic components through smartphone-based digital visualization. Theoretically, these results are consistent with constructivist learning theory, which emphasizes active knowledge construction through direct experience and interaction with learning objects.

Arneta Wahyu Prabawati; Laudya Saraswati; Rizka Khoirunnisa Susanto; Siti Afifah Romadhoni; Zulaika Ratih Widhianti +1 more

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Student organizations in schools play an important role as social institutions that support character building and the development of students’ social and leadership skills. However, in practice, many students still perceive school organizations merely as formal or administrative activities, resulting in low participation and limited understanding of their educational value. This condition highlights the need for socialization activities that emphasize meaningful organizational learning. This community service activity aims to strengthen students’ understanding of the role of school organizations as social learning spaces. A descriptive qualitative approach was employed involving 30 eleventh-grade students at SMK Muhammadiyah 04 Boyolali. Data were collected through observation, discussion notes, and students’ responses during interactive sessions.The activity was conducted through teacher coordination, material preparation, material presentation, and discussion and question-and-answer sessions. The results indicate an improvement in students’ understanding of the functions and benefits of student organizations as social institutions. Students showed increased awareness of the importance of cooperation, discipline, responsibility, and communication, as well as greater motivation to actively participate in school organizations. These findings suggest that participatory and dialogical socialization is effective in promoting meaningful organizational learning and supporting students’ character development.

Reni Ria Armayani Hasibuan; Deni Darmawansyah; Juwita Nur Pramita; Muhammad Zeki Abdillah

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The Financial Services Authority (OJK) is responsible for overseeing Indonesia's capital market, and this paper outlines its functions and powers. In order to promote financial system stability, safeguard the public interest, and boost the financial services industry's competitiveness, the OJK was founded to develop an integrated regulatory and supervisory structure. The OJK's responsibilities encompass policy formulation, business license issuance, oversight, inspection, law enforcement, and administrative penalties for infractions. Even though Indonesia's capital market has grown quickly, it still faces substantial obstacles like illicit investment and large losses from scandals and market manipulation, which emphasize the need for robust and independent oversight.

Amelia Fitri Indarti; Hanifa Putri Wardhani; Jovanka Jovanka; Siska Amalia; Erik Saut Hatoguan Hutahaean

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Individuals with mental disabilities commonly experience difficulties in self-awareness and emotion regulation, which negatively affect social functioning and psychosocial well-being. These conditions were also observed among beneficiaries in the assisted community, who demonstrated limitations in recognizing emotions, expressing feelings, and engaging in social interactions. This community service program aimed to strengthen self-awareness and emotional regulation skills among individuals with mental disabilities through a psychosocial approach. The program employed activity-based psychoeducation using participatory and supportive methods, including emotional recognition training, self-reflection, positive emotional stimulation, and structured group support. The results indicated improvements in beneficiaries’ ability to identify and express basic emotions, increased self-confidence, enhanced emotional stability, and more active social participation. Qualitative observations revealed behavioral changes from passive tendencies to more responsive and cooperative involvement in group activities. These findings suggest that activity-based psychosocial interventions are effective in improving psychosocial well-being among individuals with mental disabilities.

Nyolanda Wulandari Koto; Ainul Mardiyah; Mutiara Permata Hati Br. Sinaga; Fahmi Irawan

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

This study employed a descriptive qualitative approach using a case study design to explore the psychological impacts of traffic accidents on victims. Data were collected through semi-structured interviews and direct observation, then analyzed using thematic analysis techniques. The findings indicate that the main trauma-related symptoms include intense negative thoughts or emotions, such as sudden fear, nausea, and mood changes characterized by increased sadness and irritability. Additionally, sleep disturbances were observed, including vivid nightmares, flashbacks when attempting to sleep, and physical reactions such as heart palpitations. Avoidance behaviors were also noted, such as avoiding the accident location, rarely leaving the house, and avoiding conversations related to the accident. Traffic accidents are sudden, unexpected events that can cause not only physical injuries but also profound psychological impacts, including fear, excessive anxiety, nightmares, and symptoms of post-traumatic stress disorder (PTSD). If left untreated, these psychological disorders may interfere with daily functioning and significantly reduce the quality of life of the victims, making early intervention crucial for recovery.

M. Dwi Rifaldi; Endah Fitriani

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2026 Lembaga Pengembangan Kinerja Dosen

This community service program was carried out to enhance the technological literacy of residents in Telang Sari Village through the introduction of an automated street lighting system based on sensor technology. The system presented to the community utilizes an Arduino microcontroller integrated with an LDR sensor to detect light intensity and an ultrasonic sensor to identify the presence of nearby objects. With this configuration, the street lights operate automatically: they turn on when the environment becomes dark and an object is detected, and turn off when the surroundings are bright or no activity is detected in the sensing area. The program activities included device installation, technical explanation, and a live demonstration to ensure that residents comprehended its functions and benefits. Additionally, the use of solar panels was introduced as an alternative power source to support sustainable operation without relying on grid electricity. The results of the program showed a positive response from the community, as the system was considered effective in improving nighttime safety, reducing energy consumption, and requiring minimal maintenance. Overall, this activity successfully increased public understanding of automation technology and renewable energy applications suitable for rural community development.

M. Dwi Rifaldi; Endah Fitriani

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2026 Lembaga Pengembangan Kinerja Dosen

This community service program was carried out to enhance the technological literacy of residents in Telang Sari Village through the introduction of an automated street lighting system based on sensor technology. The system presented to the community utilizes an Arduino microcontroller integrated with an LDR sensor to detect light intensity and an ultrasonic sensor to identify the presence of nearby objects. With this configuration, the street lights operate automatically: they turn on when the environment becomes dark and an object is detected, and turn off when the surroundings are bright or no activity is detected in the sensing area. The program activities included device installation, technical explanation, and a live demonstration to ensure that residents comprehended its functions and benefits. Additionally, the use of solar panels was introduced as an alternative power source to support sustainable operation without relying on grid electricity. The results of the program showed a positive response from the community, as the system was considered effective in improving nighttime safety, reducing energy consumption, and requiring minimal maintenance. Overall, this activity successfully increased public understanding of automation technology and renewable energy applications suitable for rural community development.

Jacomina Selfisina; Jenny K. Matitaputty

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This quasi-experimental study examines the effectiveness of Artificial Intelligence (AI)-assisted learning in enhancing critical thinking skills among undergraduate history students. The study involved 60 students divided into experimental and control groups. The experimental group received AI-supported instruction integrating adaptive learning modules, scaffolded source-analysis prompts, and guided argumentative discussions facilitated by conversational AI tools, while the control group followed conventional lecture-based instruction. Data were collected using a validated critical thinking test, classroom observation protocols, and semi-structured interviews. Quantitative data were analyzed using paired and independent sample t-tests, while qualitative data were examined through Miles and Huberman’s interactive analysis model. Results indicate statistically significant improvements in critical thinking scores in the experimental group compared to the control group. Thematic findings reveal enhanced sourcing, contextualization, corroboration, and evidence-based argumentation skills. However, minor risks of over-reliance on AI highlight the need for instructional scaffolding and ethical guidance. The findings suggest that AI can function as a cognitive scaffold that strengthens historical thinking and metacognitive awareness when implemented within a structured pedagogical framework.

Lulud Wijayanti; Siti Nurjanah

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze how digital transparency, distribution validation, and personalized donor services simultaneously maintain donor trust and loyalty as strategies to mitigate liquidity risk and ensure program sustainability at LAZIS Alharomain Pare Kediri Branch. Using a qualitative descriptive–analytical approach, data were collected through in-depth interviews, observation, and documentation involving management, donors, and beneficiaries. The findings reveal a paradox between the increasing number of donors—from 5,644 in 2020 to 7,955 in 2023—and the financial deficit observed in key programs such as Infaq Sayangi Anak Yatim Dhuafa and Infaq Sahabat Sehat. To address this, the institution implemented three main strategies: real-time digital reporting via social media, multi-layered verification in fund distribution, and personalized communication with donors. These strategies form a trust–loyalty–participation cycle that strengthens program continuity. Theoretical analysis based on Trust Theory and liquidity risk management for zakat institutions shows that public trust functions as a form of social capital capable of compensating for short-term financial liquidity gaps. This study extends the discourse on Sustainable Islamic Philanthropy Governance by asserting that digital transparency serves as both an ethical and strategic instrument to uphold accountability and the sustainability of Islamic philanthropic institutions.

Davy Irsyad Tulloh; Lughri Wijaya Pamungkas; Nibras Asykar Zen; Ma’ruf Amrulloh; Muhammad Rafli Valdrian

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

Advances in information technology increasingly require communities to adapt to digital communication tools, particularly email, which functions as a key digital identity for account registration, information exchange, and online transactions. Despite its importance, digital literacy remains limited among the general public, especially rural housewives, many of whom lack awareness of the need for email accounts, have limited operational skills, and are vulnerable to cyber risks such as phishing and data theft. To address this issue, a workshop entitled “Fundamentals of Using Gmail and Account Security” was conducted for the PKK women’s group in Jompo Kulon Village to improve basic digital skills and promote safe online practices. The program aimed to introduce the functions and benefits of email, assist participants in independently creating Gmail accounts, provide knowledge on securing accounts through two-factor authentication, and train participants to send and receive emails. The workshop was delivered through an interactive face-to-face approach combining short presentations and hands-on practice using participants’ mobile devices. Initial sessions explained email as a digital identity, followed by guided account creation and security setup. The final session focused on practicing email communication to reinforce understanding. The results showed high participant engagement, with most participants successfully creating Gmail accounts, understanding essential digital security concepts, and demonstrating basic email usage skills. Overall, the activity increased awareness of personal data protection and is expected to serve as an initial step in strengthening digital literacy among women, enabling them to better adapt to ongoing technological developments.