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This study is motivated by the importance of financial and asset management strategies in supporting the operational effectiveness of the Regional Disaster Management Agency (BPBD) of Central Sulawesi, which plays a strategic role in disaster mitigation, preparedness, emergency response, and post-disaster recovery. The main problems addressed are how financial and asset management strategies are implemented, to what extent they affect operational effectiveness. The objectives of this research are to analyze the applied strategies, assess their influence on operational effectiveness, and identify challenges as well as relevant solutions.The literature review refers to public financial management theories, regional asset management, and previous studies highlighting the relationship between financial governance, accountability, and public sector performance. This study employs a quantitative approach with a descriptive design. Data were collected through literature study, observation, interviews, and questionnaires distributed to BPBD staff in finance and asset divisions. The analysis included validity and reliability tests, along with multiple linear regression to examine the effect of independent variables on operational effectiveness. The findings show that BPBD Central Sulawesi’s financial management strategy in 2024 achieved a realization rate of 89–100% in most programs, although imbalances were found in certain activities such as the disaster management system arrangement, which only reached 38%. In terms of asset management, fixed assets dominate with a book value of IDR 19.6 billion, with significant growth in equipment and machinery. Regression analysis results indicate an R² value of 0.817, meaning that 81.7% of operational effectiveness is influenced by financial and asset management strategies, while the remaining 18.3% is explained by other factors.The study concludes that financial and asset management strategies significantly affect BPBD’s operational effectiveness. Nevertheless, challenges such as limited human resources, inadequate information systems, and discrepancies in budget realization require solutions through capacity building, technology utilization, and improved planning mechanisms to optimize disaster management effectiveness.

In this era of ongoing digitalization, the use of information technology in records management is becoming increasingly crucial to ensure work efficiency and effectiveness. This study aims to examine the implementation of a dynamic archive storage system in the General Ledger Accounting Division of PT KPN Plantation. Specifically, this study identifies the obstacles encountered and analyzes the efforts made to overcome these challenges. Using a qualitative approach, primary data was collected through observation, interviews, and documentation studies with informants from General Ledger Accounting employees. Data analysis was carried out through a series of processes, including data collection, data reduction, data presentation, and conclusion drawing. The results of the study show that although the stages of archive management have been carried out systematically through a combination of physical procedures and digitization using E-Archive, its implementation still faces significant obstacles. The problems identified include managerial aspects such as high transaction volumes that cause document backlogs and space limitations, technical aspects such as the instability of the E-Archive system, and limited human resources with expertise in archiving. Collectively, these obstacles reduce the effectiveness and efficiency of the system, requiring a comprehensive and integrated improvement strategy to achieve reliable and sustainable archive management

Small and medium-sized enterprises (SMEs) producing bags play an important role in the regional economy, but still face problems in financial management, particularly cash flow planning. The main problem faced by SME partners producing bags in Cipamokolan Village, Rancasari District, Bandung City, is the lack of comprehensive cash flow planning, which has the potential to cause liquidity problems. This community service activity aims to improve the understanding and skills of bag SME  in preparing a simple cash budget and encouraging its sustainable implementation. The methods used include training and mentoring with stages of problem identification, material delivery, cash budget preparation practice, and evaluation. The results of the activity show an increase in partners' understanding of cash planning, their ability to prepare a simple cash budget, and their commitment to implementing a cash budget in their daily business financial management. This activity is expected to improve cash flow control and support the sustainability of bag SME businesses

Science and technology (science and technology) has a strategic role in encouraging the progress of the nation, but its development needs to be directed so that it is not separated from moral and humanitarian values. Without a strong ethical foundation, the advancement of science and technology has the potential to cause various social problems, such as inequality of access to technology, misuse of technology, and degradation of human values. In the Indonesian context, Pancasila as the basis of the state and the nation's outlook on life can be used as a paradigm in the development of science and technology that is oriented towards humanity, unity, democracy, and social justice. This research aims to examine the role of Pancasila values in building science and technology ethics in Indonesia. The method used is a qualitative approach with literature study techniques on various academic sources, public policy documents, and relevant laws and regulations. The results of the study show that Pancasila values are able to become an ethical foundation in the development of science and technology, so that technological progress is not only oriented to technical and economic aspects, but also to moral responsibility, social justice, environmental sustainability, and the welfare of society as a whole.

Muara Takus Temple is a valuable historical heritage in Riau Province and a testament to the glory of ancient civilization in the Indonesian archipelago. However, the environment around the temple often faces problems such as litter, vegetation damage, and declining public awareness. Clean-up and environmental preservation activities in this area demonstrate the involvement of the younger generation and the community in preserving the historic site. Through a participatory approach, this community service program aims to describe the process, results, and social impact of preservation activities in the Muara Takus Temple area. The results of the community service program demonstrate increased public awareness, the formation of cross-institutional collaboration, and the strengthening of the value of mutual cooperation in preserving cultural heritage and the environment. The results demonstrate that the involvement of the community, students, and site managers has successfully raised collective awareness of the importance of maintaining cleanliness and preserving cultural heritage. Furthermore, this activity strengthened the synergy between historical and environmental preservation through tree planting, waste management, and the provision of educational boards. This activity demonstrates that cultural heritage preservation can be revitalized through active participation and cross-generational collaboration.

Women micro, small, and medium enterprises (MSMEs) play a strategic role in strengthening both family and community economies; however, they experience to obtain fundamental skill in financial management. One of the main problems is the mixing of personal and business finances, which turn into challenges for entrepreneurs to monitor business performance and to address access financing. This community service activity aims to improve insight of women entrepreneurs in Medan regarding the importance of separating personal and business finances through simple, practice-based training. The activity was conducted in 7 November 2025 in Medan and was attended by 150 women MSME participants from a local entrepreneurship community. The training was held for one day using interactive lectures, group discussions, and hands-on cash recording exercises. The results showed a significant improvement in participants’ understanding of financial separation concepts and their ability to record business transactions. A total of 85% of participants were able to create a simple cash record format and expressed a commitment to applying separate financial practices. This activity contributed to improving the financial literacy of women micro-entrepreneurs and strengthening their managerial capacity toward sustainable business growth.

This community service activity was conducted at SMK Ganesha Tama Boyolali with the main objective of disseminating knowledge and practical tips on entrepreneurship and starting a business among vocational high school students. The activity aimed to provide students with an understanding of basic entrepreneurial concepts, initial steps in establishing a small business, and key factors that influence entrepreneurial success. This program was based on the importance of preparing vocational students not only to become skilled workers but also to develop the readiness to act as independent entrepreneurs. Several problems were identified prior to the activity, including students’ limited knowledge about how to start a business, fear of taking entrepreneurial risks, and low motivation to pursue entrepreneurship at an early stage. The method used in this program was mentoring through a socialization approach, supported by interactive discussions and question-and-answer sessions. The results showed a significant improvement in students’ understanding of entrepreneurship concepts and their ability to develop feasible business ideas. Most students successfully created simple business plans aligned with community needs, such as technical services, design and drawing services, planning consultancy, and mock-up services. In addition, the activity positively influenced students’ attitudes and mindset by increasing their self-confidence in presenting business ideas before their peers. Overall, this outreach program effectively fostered entrepreneurial spirit, motivation, and readiness among students at SMK Ganesha Tama Boyolali to pursue independent business opportunities after graduation.

This community service programme was implemented in the coastal community of Padelegan Village, Pademawu Subdistrict, Pamekasan Regency, with a focus on strengthening health literacy and behaviour-based disease prevention at the household level. The background of the activity is based on the vulnerability of coastal communities to health problems related to hygiene, household drinking water management, and environmental cleanliness, as well as the need for an approach that not only increases knowledge but also encourages consistent preventive practices. The programme aims to improve residents' ability to understand and use health information in an applicable manner, while strengthening key disease prevention behaviours through education and mentoring. The activity will be carried out from February to April 2025 with a behaviour-based education design combined with practice demonstrations and community mentoring, involving 48 participants (40 residents/households and 8 posyandu/PKK cadres). The stages included initial assessment, development of KIE media (brief modules and leaflets/posters), two education-demonstration sessions, two home mentoring sessions, and final evaluation. The evaluation was conducted using pre-post knowledge, attitude, and practice (KAP) assessments and practice observation through a checklist. The results showed an increase in health literacy and improved consistency in preventive behaviour; knowledge increased from 5.4 to 7.8, and compliance with hand washing at critical times increased from 41.7% to 72.9%. Programme outputs included an information, education and communication (IEC) package, a household monitoring checklist, and capacity building for cadres as local facilitators. It was concluded that the integration of participatory education, practical demonstrations and cadre mentoring has the potential to be effective in encouraging preventive behavioural change in coastal communities, with recommendations for integrating monitoring into the routine agenda of integrated health service posts (posyandu) and community empowerment groups (PKK) and for follow-up monitoring for 3–6 months to maintain the sustainability of practices.

The increasing use of electronic devices, specifically gadgets, among elementary school children has caused various problems, such as addiction, decreased social interaction, health problems, and decreased concentration in learning. These problems involve not only children but also objects and things around them, as well as parents in managing them. Gadget use is not just a matter of quantity that exacerbates this condition. As a solution, the community service team held a socialization focused on improving healthy digital literacy through counseling, interactive discussions, and practical simulations. Results achieved included increased knowledge about the risks of excessive gadget use, increased collective awareness in limiting usage time, and the formation of practical guidelines for healthy gadget use in school and family environments. The results of the activity were documented in the form of a scientific article published in the community service journal as an academic contribution. Overall, the activity has gone according to plan in terms of planning, implementation, and partner involvement. Active participation of participants was evident in the enthusiasm in the discussions and the school's commitment to continuously monitoring gadget use. Thus, this program is expected to have a long-term positive impact in shaping wise behavior in using technology among elementary school children.

The flood disaster that hit Medan City caused a multidimensional impact on the community, especially the psychological impact experienced by the victims. In addition to material losses, flood victims often face emotional distress in the form of anxiety, stress, trauma, and a sense of loss. This study aims to examine the role and effectiveness of individual counseling in dealing with the psychological problems of post-flood victims. The research method uses a qualitative approach with case studies through in-depth interviews, observations, and documentation of victims who receive individual counseling services. The results show that individual counseling plays an important role in helping victims understand their emotional state, manage stress, and rebuild hope and resilience after disasters. Individualized counseling also provides a safe space for victims to express their feelings, gain support, and develop adaptive strategies in dealing with trauma. These findings confirm that psychological interventions based on individual counseling can be one of the effective approaches in disaster victim recovery, especially floods, so that it can strengthen psychosocial aspects and improve the quality of life after disasters. Thus, this research contributes to the development of more responsive and sustainable counseling services in the context of disaster management in Indonesia.

One type of contract that is very important for the operations of Islamic financial institutions, especially for benefit-based services such as multi-service financing and gold pawnbroking. However, in its application, several problems continue to arise. The most prominent is the incompatibility with Financial Accounting Standards (PSAK) 107 and other Islamic accounting standards in terms of recording and disclosing ijarah transactions. This condition can cause the financial statements of Islamic financial institutions to be less transparent and accountable. Therefore, this study aims to examine how ijarah contracts are used and to what extent the application of ijarah accounting helps Islamic financial institutions become more financially transparent. The research was conducted by reviewing relevant literature, including the provisions of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), PSAK 107, and the fatwa of the Indonesian Ulema Council's National Sharia Board (DSN-MUI). The study shows that the proper use of ijarah accounting, which includes the recognition of ujrah income, the recording of asset gains, and the consistent disclosure of costs, can increase information transparency and stakeholder confidence in financial reports.

Currently, the skills needed to advance a tourist area are influenced by the availability of human resources who can speak English and understand local culture well. Unfortunately, improving English proficiency remains a challenge. Additionally, another issue appears as the Alpha generation is exposed to a great deal of English-language social media content; however, this does not appear to be directly correlated with an improvement in their English proficiency. It appears that the English Club instructors at SMA Fons Vitae 1 Jakarta were also aware of these two problems. Therefore, on September 11, 2025, an ABDIMAS activity entitled "Giving and Asking for Direction" training was held with the production of a short film. This activity was attended by 15 participants, 10 boys and 5 girls, a combination of students from grades 10 and 11. The results of the training showed that the pre-production process of making a short film provided a space for participants to recognize and explore Indonesian cultural heritage. Furthermore, the production process of making a short film made participants not afraid of speaking English. In the post-production process, participants can also edit parts of the video that are less than satisfactory because they can re-record if there are errors in pronunciation and grammar.

This study aimed to investigate the implementation of the BERDES (Bersih Desa) Program as an innovative strategy to foster environmental awareness among elementary school students at SD Negeri 2 Demulih. The program was designed using a participatory approach based on the Participatory Action Learning Sistem (PALS) method, which engaged students as active participants in identifying problems, planning, executing, and evaluating real actions in their school and local community environments. The research found that active student involvement in cleaning activities, waste management socialisation, and collective reflection significantly enhanced positive attitudes and social responsibility towards environmental conservation from an early age. Despite challenges such as limited frequency of program activities and common misconceptions about waste classification (organic, inorganic, residual), the BERDES program successfully served as an effective educational tool that embedded environmental care values among rural youth. The findings emphasised the critical role of schools as centres for environmental character education that combine theoretical knowledge with practical engagement to address real environmental issues.

Procurement of Government Goods / Services is a government spending mechanism that plays an important role in the utilization of state budget. Construction services are sectors that play an important role in Indonesia's development. Through this sector, the physical progress of development can be seen directly. In practice in general the implementation of procurement of goods / services Government construction often occurs problems, among other things, violations of both the Procurement Procurement procedure and the infringement that are detrimental to the State or the criminal act of corruption perpetrated by the organization of procurement of goods / services Construction. The purpose of this study is to determine the legal arrangements for the procurement of goods / services of construction after Perpres No. 4 Tahun 2015 and To know how the implementation of the application of criminal law of corruption in the field of goods / construction services on the decision No. 42/Pid.sus-TPK/2019/PN.KPG. This research is a normative research using primary data and secondary data. The data were collected through interview method and literature study which then analyzed qualitatively and presented descriptively. Based on the results of research has been done, the authors concluded that (1) has been arranged various legal instruments related to the implementation of procurement of goods / government construction services starting from the Act up to the Presidential Decree as a technical arrangement; and (2) the application of criminal law of corruption to the decision No. 42Pid.sus TPK/2019/PN.KPG has been in accordance with the provisions the provisions of the Act constitution. 20 year 2001 jo constutition No 31 Tahun 1999 about Eradiction Criminal Act of Corruption.

This study is entitled "The Role of the Indonesian Transport Workers Federation (FSPTI) in Defending the Rights of Stevedoring Workers (TKBM) in Padangsidimpuan City". The background of this study is based on the importance of the existence of trade unions as a forum for workers' struggle in protecting and fighting for the normative rights of workers as guaranteed in Law Number 21 of 2000 concerning Workers' Unions/Labor Unions. In practice, many workers still face employment problems due to their weak bargaining position, lack of legal awareness, and low protection from employers. The purpose of this study is to determine and analyze the role of the FSPTI of Padangsidimpuan City in defending the rights of Stevedoring Workers, as well as to assess the effectiveness of the implementation of Law Number 21 of 2000 on the implementation of trade union functions at the regional level. The research method used is empirical juridical, with a qualitative approach that combines primary data through interviews, as well as secondary data through literature reviews of laws and regulations and related legal literature. The research results indicate that the Padangsidimpuan FSPTI plays a strategic role in advancing the interests of TKBM workers through advocacy, legal assistance, and negotiations with employers and local governments. However, the implementation of Law Number 21 of 2000 has not been fully effective due to challenges such as limited resources, low participant participation, and weak enforcement of labor laws. Overall, the FSPTI has made maximum efforts to advocate for the rights of TKBM workers, but further government support and organizational capacity building are needed to further optimize the union's function.

Depression is one of the mental health problems that often arise in patients with chronic diseases, such as diabetes mellitus, hypertension, and chronic kidney failure. This condition not only impacts the patient's quality of life, but also affects the treatment process and the burden on the family. However, mental health literacy in the community is still low, so targeted preventive and curative efforts are needed. The Community Service Program (PKM) aims to improve people's mental health through educational interventions with scientific booklet media that are easy to understand and apply. The activity method is carried out in a participatory manner, including the preparation stage, socialization, educational implementation, and evaluation. Education is provided to the community with a focus on preventing depression through a healthy lifestyle, stress management skills, and early intervention efforts by seeking professional support. Evaluation is carried out through pre-post tests, observations, and group discussions. The results of the activity showed an increase in public knowledge about depression, a change in attitudes to be more open in expressing feelings, as well as practical skills in relaxation, maintaining sleep patterns, and building social support. Participants also better understand the importance of seeking professional help when depressive symptoms are getting worse. The conclusion of this PKM is that the scientific booklet has proven to be effective as a preventive and curative educational intervention medium, and can be an innovative strategy in improving the mental health of people affected by chronic diseases.

The increasing intensity of business competition requires companies to maintain strong financial conditions to avoid financial distress that may disrupt business continuity. This study aims to assess the financial stability and predict the potential bankruptcy of PT Sido Muncul Tbk for the 2022–2024 period using the Altman Z-Score model. A descriptive quantitative approach was applied, utilizing secondary data obtained from annual reports published by the Indonesia Stock Exchange and the company’s official website. Five key ratios in the Altman model were used as indicators to evaluate the company’s financial position and resilience. The results show Z-Score values of 4.74 in 2022, decreasing slightly to 4.66 in 2023, and rising again to 4.79 in 2024. These scores are significantly above the safe threshold of 2.675, indicating that the company is in a healthy financial state with a very low risk of bankruptcy. Overall, PT Sido Muncul Tbk demonstrates stable financial performance, supported by a strong capital structure and consistent operational results. The Altman Z-Score model also proves to be an effective early-warning tool for identifying potential financial problems.

This community service activity was conducted to assist banking institutions in the Surabaya region in enhancing the effectiveness of marketing strategies for savings products in order to increase the number of customers. The main problems faced by banks include the relatively low level of public interest in saving and the suboptimal implementation of promotional strategies, particularly in the utilization of digital media. This activity employed a collaborative approach through training, mentoring, and joint evaluation with marketing staff of banks in the Surabaya area. This activity commenced with an observation and interview phase to identify the marketing strategies that had been previously implemented. Subsequently, material delivery, technical assistance, along with an evaluation of promotional effectiveness. The results indicate that participants were able to implement more adaptive marketing strategies by utilizing digital media such as social media, website, and banking applications. The implementation of these strategies was shown to increase public interest in opening saving accounts. Furthermore, this activity contributed to enhancing the capacity of marketing staff to design data-driven strategies and to strengthening public financial literacy regarding saving products.

The transformation of villages into digital villages requires the availability of accurate and integrated data, one of which is geospatial data. Wonoayu Village, Pilangkenceng District, still faces problems such as overlapping land use and limited well-documented geospatial data. This community service activity aims to improve the digital competence of village officials through education on geospatial data management and the practice of creating analog maps using the QGIS application. The implementation method includes partner needs analysis, material preparation, training implementation through interactive lectures, technical demonstrations, hands-on practice, and evaluation using pre- and post-tests. The activity participants consisted of eight Wonoayu Village officials. The results of the activity showed an increase in participants' understanding of basic geospatial concepts, as indicated by an increase in the evaluation score from 72 in the pre-test to 85 in the post-test. In addition, participants were able to process spatial data, digitize it, and produce simple thematic maps that include the coordinates of village officials, educational institutions, and UMKM. This activity has a positive impact on the village's readiness to support data-based development planning and is the first step in realizing a sustainable digital village.

This community service program aims to empower the community of Ujung Tanah District, Makassar City in circular economy-based waste management. Ujung Tanah District as a coastal area with high population density faces complex waste problems, especially waste that ends up in the sea and disrupts the coastal ecosystem. The activities were conducted in four urban villages, namely Ujung Tanah, Tabaringan, Pattingalloang, and Pattingalloang Baru, involving 120 households as direct participants. The implementation methods included socialization and education, waste sorting and processing training, establishment of Waste Banks, mentoring for recycled product creation, and marketing system development. The results showed a significant improvement in community knowledge about waste management, with average scores increasing from 45.2 to 82.6. Four active Waste Bank units were established with a total of 320 household customers. The managed waste volume reached 2.4 tons per month with an economic value of IDR 8,500,000 per month. Recycled products include ecobrick crafts, bags from plastic packaging, and compost fertilizer. This program successfully changed the community paradigm from dumping waste into the sea to managing waste as a source of income.