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This article explores the implementation of a Community Service Program (KKN) carried out by students from the Faculty of Teacher Training and Education at Unismuh Makassar with the objective of improving reading and writing skills among students at SMP Negeri 2 Galesong. The KKN activities were specifically designed to strengthen literacy development through various programs, including the cultivation of daily reading habits, the establishment of literacy corners in classrooms, and creative writing training aimed at encouraging students to express ideas in written form. This study employed a descriptive qualitative approach, with data collected through direct observation, interviews with teachers and students, and documentation of literacy activities. The results indicate a significant increase in students’ interest and motivation in reading activities, as well as more active participation during literacy sessions. In addition, students demonstrated improvement in the quality of simple written texts, particularly in terms of idea organization and expression. Overall, the implementation of the KKN program proved effective in supporting the development of a positive literacy culture and enhancing students’ basic literacy skills within the school environment.

The 2018 financial statement manipulation case of PT Garuda Indonesia Tbk revealed a violation of the ethical principles of the public accountant profession and weak auditor independence in detecting irregularities in revenue recognition. This incident has created an urgency to empirically test the extent to which professional ethics influence auditor independence in preventing financial statement manipulation. This study aims to analyze the influence of public accountant professional ethics on auditor independence using quantitative research methods. Data were obtained through variable measurements using structured instruments which were then processed and analyzed using the SPSS application through validity tests, reliability tests, simple linear regression analysis, and t-tests to determine the significance of the influence between variables. The results of the study indicate that professional ethics has a positive and significant influence on auditor independence, where the stronger the application of ethical principles, the higher the level of auditor independence in carrying out their professional duties. The conclusion of this study confirms that the consistent application of professional ethics is a fundamental factor in maintaining auditor objectivity and preventing the recurrence of financial statement manipulation cases such as those that occurred at PT Garuda Indonesia Tbk.

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.

This community service activity aims to increase awareness and independence of elementary school students in maintaining hand hygiene through education on proper handwashing. The background to this activity stems from the low level of handwashing habits among school-age children, despite hand hygiene being a simple action that has a significant impact on preventing infectious diseases. Based on initial observations at Tamanbali 3 Public Elementary School, most students did not yet have the habit of washing their hands before eating or after playing, despite the availability of facilities. Therefore, a hand hygiene education program was implemented, designed to help students understand the importance of proper handwashing according to WHO guidelines. The activity methods included outreach through educational posters and videos, demonstrations of the seven steps of handwashing, mentoring in daily habits, and evaluation of behavioral changes. The results of the activity showed a significant improvement in students' hand hygiene behavior. Students began washing their hands independently before eating and after activities without being reminded by teachers. The school environment also became cleaner and healthier due to the growing awareness of personal hygiene among students. Teachers and the school are committed to continuing this habit as part of the daily classroom routine. This activity demonstrates that hand hygiene education delivered through interactive methods can shape character and hygiene habits from an early age.

This study aims to examine the effect of accounts payable, profitability, and Other Comprehensive Income (OCI) on audit fees in FMCG Food & Beverage companies listed on the Indonesia Stock Exchange for 2020–2024. A quantitative method using multiple linear regression was applied, supported by classical assumption tests including normality, multicollinearity, and heteroscedasticity tests which indicated that the model is statistically valid. The regression results show that accounts payable significantly affects audit fees (sig 0.002), while profitability (sig 0.286) and OCI (sig 0.064) have no significant partial effect. Simultaneously, all variables significantly influence audit feeswith an F-test value of 0.000. The coefficient of determination (R²) of 0.576 indicates that 57.6% of audit fee variation is explained by the independent variables. These findings highlight that company risk, reflected in higher accounts payable, is the primary determinant of audit fees in the FMCG sector.

This community service project aims to develop children's potential through the art of coloring as an effective educational tool to enhance social and cultural understanding. The activity was held at Jl. Binalatung, RT 11, Pantai Amal, Tarakan Timur, a coastal area that is also a border region. The background for this project is the limited access of children in this area to creative activities that could support their personal development and awareness of social and cultural diversity. A coloring competition was chosen as the approach, involving 30 participants from kindergarten to elementary school age, many of whom do not continue to formal education.Using a participatory method, children were not only invited to color but were also given an understanding of the meanings and cultural values embedded in each image. Furthermore, the activity was designed to foster a sense of togetherness, sportsmanship, and self-confidence. The results showed very high enthusiasm from the participants. They were not only able to produce beautiful artworks but also demonstrated an increased understanding of the importance of appreciating differences and cultural diversity. This report proves that the art of coloring plays a crucial role as a tool to bridge the knowledge gap and foster cultural awareness, especially for children in remote and border areas who have limited access to education and educational entertainment. Therefore, it is recommended that similar programs be continued with more varied materials to support the holistic development of children in coastal regions.

Management accounting helps managers make strategic decisions, manage production costs, and create financial plans in a competitive environment and the challenges of digital transformation.  Field observations, discussions with company owners and employees, and examination of documents such as financial reports and expense records are qualitative descriptive methods using a case study approach.  Simplification, presentation, and conclusion methods based on Miles and Huberman are used to process information, with an emphasis on small to medium-sized printing companies. The results show that the use of management accounting, which includes activity-based costing and break-even analysis, can effectively increase cost savings (such as paper and ink usage), operational efficiency (by creating new products and managing the distribution chain), and competitiveness by raising rates and improving standards.  However, the use of simple Excel is a good start, but major problems include unskilled labor, manual recording, and lack of technology adoption.  Essentially, management accounting helps save money and adapt to contemporary trends such as print-on-demand.They also suggest things such as the use of accounting software, employee education, and Total Quality Management (TQM) to reduce quality costs.  This study provides printing industry operators with a practical perspective for implementing best practices and surviving in the international market.  

This study aims to analyze the factors determining the growth of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia through a literature review approach. MSMEs make a significant contribution to the national economy, but their growth still faces various structural barriers. Based on the results of the literature review, it was found that access to capital, human resource quality, managerial capacity, innovation, digitalization, marketing strategies, and government policies are the main factors influencing MSME growth. Limited capital and low financial literacy are dominant obstacles that hinder business expansion. Furthermore, weak managerial capacity and digital competency prevent many MSMEs from optimally exploiting market opportunities. Innovation and the use of digital technology have been proven to increase efficiency and marketing reach, but the adoption rate remains low. External factors such as government regulations, simplified licensing, and support from empowerment programs also play a significant role in creating a conducive business climate. This study emphasizes that MSME development requires a comprehensive approach that integrates internal aspects of business actors and structural government support. The research results are expected to serve as a reference for academics, policymakers, and MSME actors in formulating more effective development strategies.

Knowing about how the influence given by salary, incentives, and benefits on employee performance at the International King Bread Factory is the purpose of this study. The sample consisted of 47 respondents with a saturated sample method with the provision that the employees receive salary, incentives, and also benefits using multiple linear regression analysis. Based on the results of the study, it shows that the first hypothesis stating that Salary (X1) has a partial significant effect on employee performance is not proven and not true, this can be seen at a significant level of 0.723 which is above the tolerance value of 5% or 0.723> 0.05. The second hypothesis stating that Incentives (X2) have a partial significant effect on employee performance is proven and true, this can be seen at a significant level of 0.048 which is below the tolerance value of 5% or 0.048 <0.05. The third hypothesis stating that Allowance (X3) has a partial significant effect on employee performance is proven and true, this can be seen at a significant level of 0.000 which is below the tolerance value of 5% or 0.000 <0.05. Meanwhile, the fourth hypothesis stating that Salary (X1), Incentive (X2), and Allowance (X3) simultaneously have a significant effect on employee performance (Y) is also proven and true, this can be seen at a significant level of 0.001 which is below the tolerance value of 5% or 0.001 <0.05.

Bullying in secondary schools is a serious issue that affects students’ psychosocial well-being and academic achievement, and significantly disrupts the learning climate and the quality of social relationships among students. This community service activity aimed to implement the Child-Friendly School Program through anti-bullying socialization at SMA N 1 Kersana in order to enhance the understanding and commitment of all school members in creating a safe, inclusive, and sustainable learning environment. The method employed a participatory approach, including needs assessment, interactive socialization sessions, focus group discussions, case simulations, and structured evaluation using pre-test and post-test instruments. The results indicated a 23% increase in participants’ understanding based on the comparison of scores before and after the intensive implementation of the program. Furthermore, a “Bullying-Free School” declaration was established along with a plan to strengthen the Violence Prevention and Handling Team as a more systematic sustainability strategy. These findings confirm that participatory-based socialization effectively reinforces the implementation of the Child-Friendly School Program and fosters a safe, inclusive, sustainable, and responsive school culture that supports students’ positive character development.

The rapid advancement of information technology has encouraged business actors to adopt digital transformation; this situation is also experienced by Pabrik Tahu Macanan, a small scale tofu factory in Magelang that still relies on manual systems in operation. This  study aims to analyze the implementation of management information systems in supporting digital transformation and risk management at Pabrik Tahu Macanan; a descriptive qualitative approach was applied, using interviews, observations, and documentation as date collection methods. The findings reveal that digital information systems have the potential to improve efficiency, recording accuracy, and internal control; however, their implementation remains limited due to human resource constraints and low adaptability to new technologies. The research also found that simple risk management practices such as regular machine maintenance and manual bookkeeping remain effective in maintaining business stability. The implication of this study indicates that a gradual implementation of digital based information systems, supported by training and supervision, can serve as a strategic step to enhance competitiveness, operational efficiency, and sustainability for traditional SMEs like Pabrik Tahu Macanan.

Mosque-based community economic empowerment activities have significant potential to improve community welfare, particularly for small businesses in the mosque's immediate vicinity. However, implementation is still largely conventional and lacks a data-driven approach, resulting in suboptimal beneficiary identification and activity evaluation. This community service initiative aims to promote a data-driven approach to mosque-based community economic empowerment through sharia bazaar activities. Implementation methods include initial observation, outreach and education for mosque managers and business owners, technical assistance for sharia entrepreneurship, and activity evaluation. The results demonstrate an increased public understanding of the importance of data use in determining beneficiaries, managing bazaar activities, and developing businesses based on sharia economic principles. The outcomes of this initiative include improved data management literacy, a simple data collection format for sharia bazaar activities, and recommendations for developing a mosque-based data collection system. It is hoped that this initiative will be the first step in building a sustainable, transparent, and data-driven community economic empowerment model within the mosque environment.

This study aims to describe the production process, business strategy, and product offerings of the COSIK chocolate factory located in Maumere, Sikka Regency, East Nusa Tenggara. The COSIK chocolate factory utilizes local raw materials, such as cocoa beans, obtained directly from local farmers, and implements a processing process without the use of chemical preservatives. This approach not only increases the added value of local products but also supports community economic empowerment through partnerships with cocoa farmers in the region. Furthermore, the use of simple yet modern technology enables a hygienic production process that meets quality standards. The results show that the COSIK chocolate factory contributes to improving the quality of local cocoa, developing innovative products based on natural ingredients, and strengthening the region's identity as a producer of quality chocolate. Thus, COSIK serves not only as a production unit but also as a sustainable business model that integrates environmental, social, and economic aspects in a food processing industry based on local resources.

Communication is a fundamental human need for conveying information and ideas. However, individuals who are deaf and mute face difficulties in communicating with the broader community that does not understand sign language. This study aims to design and implement a real-time static sign language translator into speech using five flex sensors, an MPU6050 sensor, a Raspberry Pi Pico, an ADS1115 ADC module, and a DFPlayer Mini module as the audio output medium. Testing results show that the device successfully recognizes finger movements and hand orientation. The system is capable of playing audio output corresponding to recognized gestures, with the shortest latency recorded at 1.1 seconds and the longest at 2.8 seconds, achieving a detection accuracy rate of 75% based on 60 tests across 12 sign words. This device supports the translation of 12 simple sign words. The implementation demonstrates potential as an assistive communication tool, although further development is needed to improve accuracy, expand vocabulary, and conduct trials directly with deaf or mute users.

This article explores the implementation of a Community Service Program (KKN) carried out by students from the Faculty of Teacher Training and Education at Unismuh Makassar with the objective of improving reading and writing skills among students at SMP Negeri 2 Galesong. The KKN activities were specifically designed to strengthen literacy development through various programs, including the cultivation of daily reading habits, the establishment of literacy corners in classrooms, and creative writing training aimed at encouraging students to express ideas in written form. This study employed a descriptive qualitative approach, with data collected through direct observation, interviews with teachers and students, and documentation of literacy activities. The results indicate a significant increase in students’ interest and motivation in reading activities, as well as more active participation during literacy sessions. In addition, students demonstrated improvement in the quality of simple written texts, particularly in terms of idea organization and expression. Overall, the implementation of the KKN program proved effective in supporting the development of a positive literacy culture and enhancing students’ basic literacy skills within the school environment.

Learning Islamic jurisprudence (fiqh taharah) is an important foundation in developing correct worship habits in children. This community service research examines the implementation of Islamic jurisprudence (fiqh taharah) learning at Majlis Taklim Al Falah Tangerang with the aim of improving knowledge, practical skills in ablution, and the capacity of teachers in teaching children. The method used is an asset-based community development (ABCD) approach and a participatory-educational approach that combines short theory sessions, demonstrations, repeated practice, and non-written practical evaluations. Data were collected through observation, interviews, direct practice, and formative evaluations during the activities. The results show an increase in participants' conceptual understanding of hadas and najis (impurity) and improved ablution practical skills, characterized by enthusiasm, the ability to imitate the ablution sequence more accurately, and a positive response to practical learning methods. In addition, the program encourages teachers' awareness to implement skills-based evaluation and enrich learning methods according to children's characteristics. In conclusion, Islamic jurisprudence (fiqh taharah) learning at Majlis Taklim is more effective when it is practice-oriented, participatory, and sustainable; Follow-up recommendations include routine ablution practices, pedagogical training for teachers, and the provision of simple media to support learning.

This community service activity aims to increase awareness and independence of elementary school students in maintaining hand hygiene through education on proper handwashing. The background to this activity stems from the low level of handwashing habits among school-age children, despite hand hygiene being a simple action that has a significant impact on preventing infectious diseases. Based on initial observations at Tamanbali 3 Public Elementary School, most students did not yet have the habit of washing their hands before eating or after playing, despite the availability of facilities. Therefore, a hand hygiene education program was implemented, designed to help students understand the importance of proper handwashing according to WHO guidelines. The activity methods included outreach through educational posters and videos, demonstrations of the seven steps of handwashing, mentoring in daily habits, and evaluation of behavioral changes. The results of the activity showed a significant improvement in students' hand hygiene behavior. Students began washing their hands independently before eating and after activities without being reminded by teachers. The school environment also became cleaner and healthier due to the growing awareness of personal hygiene among students. Teachers and the school are committed to continuing this habit as part of the daily classroom routine. This activity demonstrates that hand hygiene education delivered through interactive methods can shape character and hygiene habits from an early age.

Oil and natural gas are vital resources for the state, and their management must be carried out carefully and transparently. However, the complexity of existing management is often exploited by irresponsible parties to commit corruption that harms state finances. This study aims to analyze how criminal law regulates the accountability of perpetrators in the oil management corruption case at Pertamina in 2025. The method used is normative juridical, by reviewing laws and regulations regarding corruption, state-owned enterprises (BUMN), and related legal literature. The results of the study indicate that criminal liability in this case is not only directed at individual officials, but also corporations or companies. This is because the element of mens rea (malicious intent) was found in the act. Therefore, law enforcement must focus more on recovering state losses and improving Pertamina's internal oversight system, rather than simply imprisoning the perpetrators.

This community service project aims to develop children's potential through the art of coloring as an effective educational tool to enhance social and cultural understanding. The activity was held at Jl. Binalatung, RT 11, Pantai Amal, Tarakan Timur, a coastal area that is also a border region. The background for this project is the limited access of children in this area to creative activities that could support their personal development and awareness of social and cultural diversity. A coloring competition was chosen as the approach, involving 30 participants from kindergarten to elementary school age, many of whom do not continue to formal education.Using a participatory method, children were not only invited to color but were also given an understanding of the meanings and cultural values embedded in each image. Furthermore, the activity was designed to foster a sense of togetherness, sportsmanship, and self-confidence. The results showed very high enthusiasm from the participants. They were not only able to produce beautiful artworks but also demonstrated an increased understanding of the importance of appreciating differences and cultural diversity. This report proves that the art of coloring plays a crucial role as a tool to bridge the knowledge gap and foster cultural awareness, especially for children in remote and border areas who have limited access to education and educational entertainment. Therefore, it is recommended that similar programs be continued with more varied materials to support the holistic development of children in coastal regions.

Presidential Instruction Number 1 of 2025 concerning State Expenditure Efficiency gave rise to a fiscal paradox at the beginning of the new administration, with a cut of Rp306.69 trillion facing a 17.9% APBN deficit for flagship programs such as Free Nutritious Meals, which triggered doubts about public trust, especially students at the University of Jambi affected by the BOPTN adjustment. This study analyzes the influence of student perceptions on the dimensions of effective-efficient (X1) and transparent-accountable (X2) policies on public trust (Y) as an indicator of government legitimacy. A quantitative survey approach was applied to 400 active students at the University of Jambi (proportional random sampling using the Slovin e=0.05 formula), with SPSS multiple linear regression analysis after classical assumption testing, validity (r> r-table), and reliability (Alpha Cronbach's 0.920 (x1); 0.949 (x2); 0.918 (y)). The results show a significant simultaneous effect (F=200.951; sig=0.000), partial X1 is dominant (t=7.116; β=0.162; sig=0.000) and X2 is significant (t=5.532; β=0.110; sig=0.000), with R²=0.503 explaining 50.3% of the variation in trust. The findings confirm the theory of Easton (1965) and Weber (1947) that efficiency performance evaluation shapes trust, so it is recommended that a real-time APBN dashboard, transparent communication to regional PTNs, and fiscal literacy strengthen the legitimacy of good governance.