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This community service program aims to optimize construction project planning through assistance in preparing a business feasibility study at PT Sahabat Anugrah Sejati. The construction sector is a strategic industry that requires effective resource management, proper risk mitigation, and accurate planning to ensure project success. Therefore, the program supported the partner in analyzing financial, managerial, market, and economic aspects prior to making investment decisions for the proposed project. The results show that the project is feasible based on the Net Present Value (NPV) and Internal Rate of Return (IRR) analyses. An efficient organizational structure, a competent management team, and strong supervision mechanisms further strengthen the project’s operational readiness. Increasing demand for construction services also enhances the company’s market prospects. However, several areas still require improvement, including heavy equipment utilization, material efficiency, and digital marketing strategies. This program provides strategic recommendations to help PT Sahabat Anugrah Sejati improve project feasibility, operational effectiveness, and long-term business sustainability.

In the current era of digital transformation, organizations are increasingly turning to Artificial Intelligence (AI) to enhance the precision and agility of managerial decisions. This study investigates how AI adoption within management accounting systems influences decision-making efficiency and managerial performance. Using survey data collected from managers and accountants in medium-to-large firms across Central Java, the research applies Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the hypothesized relationships. The results reveal that AI adoption significantly improves decision-making efficiency, which in turn enhances managerial performance. Furthermore, leadership support strengthens the relationship between AI adoption and decision-making efficiency, indicating that human and organizational factors remain critical for realizing technological benefits. The findings contribute to management accounting literature by elucidating the mechanism through which AI technologies create managerial value specifically, by accelerating analytical processes and improving the quality of managerial judgments. Practically, the study suggests that firms should focus on leadership involvement, data governance, and employee training to ensure that AI systems complement, rather than replace, human judgment. Overall, this study highlights that successful AI adoption in management accounting is not merely a technical transition but a strategic and cultural evolution toward evidence-based decision-making.

This research is motivated by the low level of discipline among elementary school students, characterized by non-compliance with rules, tardiness, and other negative behaviors, thus requiring the role of Pancasila and Citizenship Education (PPKn) as a strategic solution. This research aims to examine the role of PPKn learning in shaping the discipline of elementary school students through a library research approach. This research method uses a systematic and comprehensive library research method to assess the contribution of PPKn learning in forming the discipline of elementary school students (SD). The main focus is on national scientific sources in Indonesian and English languages from the period 2020-2025, with the aim of identifying patterns and strategies of PPKn learning towards improving student discipline in SD. The study results show that PPKn learning is effective in internalizing discipline values through habituation, teacher exemplification, continuous evaluation, and the use of innovative learning media such as educational videos. The involvement of teachers, schools, and parents is an important factor in supporting the formation of student discipline character, with strategies such as family collaboration and group supervision to overcome external challenges. This research provides a theoretical contribution as a basis for developing applicable PPKn learning strategies to form a disciplined generation in elementary schools. The implications of this study indicate that PPKn learning has a strategic role in shaping the discipline of elementary school students, thus requiring synergy between teachers, schools, and parents to optimize the internalization of character values in every learning activity.

This Community Service Program (PKM) aims to improve the quality of youth and strengthen the role of families in youth development through structured socialization and training programs in Parangloe District, Gowa Regency, South Sulawesi. The formation of an excellent generation requires active and synergistic roles among youth, families, and the social environment. Families hold a strategic position as the primary space for character formation, while youth need proper guidance to develop their potential optimally and responsibly. The program was implemented through a series of socialization activities, seminars, interactive discussions, and training sessions involving youth, families, community leaders, sub-district government officials, and facilitators from educational institutions. Through a collaborative socialization and training approach, the activities successfully enhanced participants’ understanding of the importance of effective communication, positive parenting, and the strengthening of character values within family life. The results indicate increased participant knowledge regarding the roles of youth and families, the establishment of supportive collaboration, and the growth of commitment to creating a conducive environment for youth development. This program represents an important step in preparing a generation in Parangloe District that is strong in character, adaptive, competitive, and capable of contributing positively to future community development.

This study conducts a Systematic Literature Review (SLR) of 20 empirical and conceptual articles published between 2020 and 2025 to examine the influence of city branding on tourism interest and consumer behavior, with a particular focus on the city of Balikpapan. The synthesis reveals that city branding significantly shapes tourist perceptions through key elements such as destination image, brand identity, brand personality, and digital communication. Destination image consistently emerges as the primary mediator linking city branding to visit intention, while experiential and emotional branding further strengthen tourists’ cognitive, affective, and behavioral responses. The findings also highlight the growing importance of digital media and e-WOM in amplifying city branding strategies, especially in the post-pandemic tourism landscape. Despite strong branding potential rooted in cleanliness, safety, and Balikpapan’s strategic role as a supporting city for the new capital (IKN), gaps remain in digital branding, differentiation, and identity storytelling. The review emphasizes the need for more integrated, innovative, and data-driven branding approaches to enhance the city’s competitiveness and attract greater tourism engagement.

This study examines the critical role of expert opinions from the Ministry of Energy and Mineral Resources (ESDM) during the investigation phase in uncovering gold mining without permit (PETI) crimes under Article 120 of the Indonesian Criminal Procedure Code (KUHAP) in West Kalimantan. The research employs a normative-empirical approach, analyzing legal provisions, government reports, and judicial practices to assess how ESDM experts contribute to establishing the material truth of PETI cases. Findings reveal that expert opinions are indispensable for verifying the absence of permits, assessing environmental damage, and quantifying state losses, thereby strengthening evidentiary frameworks for prosecutors and judges. However, challenges persist, including coordination gaps between law enforcement and ESDM, insufficient technical capacity among investigators, and potential threats to expert independence. The study concludes that optimizing the use of ESDM expertise is not merely procedural but strategic for effective, accountable, and just enforcement against PETI, which remains a significant threat to national resource sovereignty and environmental sustainability.

In the contemporary digital marketplace, consumers increasingly face diverse product choices and brand communications. Understanding the mechanisms through which product quality and brand perception influence customer loyalty remains critical for competitive advantage. The mediating role of customer trust in this relationship has received limited empirical attention within Indonesian market contexts. This research analyzes the direct and indirect effects of product quality and brand perception on customer loyalty, with customer trust as a mediating variable, using Partial Least Squares Structural Equation Modeling (PLS-SEM) methodology on 103 respondents. A quantitative cross-sectional survey design was employed, collecting data via Likert-scale questionnaires (1-5) with 15 measurement items across four latent constructs: Product Quality (5 items), Brand Perception (4 items), Customer Trust (3 items), and Customer Loyalty (3 items). Data analysis utilized PLS-SEM via SmartPLS 3.0, including assessment of measurement model validity (outer model), structural relationships (inner model), and mediation effects through bootstrapping (5000 iterations). The outer model demonstrated adequate validity with 12 of 15 indicators loading above 0.7, and all constructs meeting composite reliability (CR > 0.7) and average variance extracted (AVE > 0.5) criteria. The inner model revealed that product quality significantly influenced customer trust (β = 0.624, p < 0.001), while brand perception showed no significant direct effect (β = 0.045, p = 0.767). Customer trust strongly predicted loyalty (β = 0.650, p < 0.001). Product quality demonstrated a significant indirect effect on loyalty through trust (β = 0.405, p < 0.001), indicating full mediation. The model explained 43.5% of trust variance and 42.2% of loyalty variance. Product quality emerged as the dominant antecedent of customer trust and loyalty, while brand perception did not significantly contribute. Trust served as the critical mechanism translating quality into loyalty. These findings suggest that companies should prioritize quality assurance and consistent delivery over brand marketing campaigns for sustainable loyalty development. The research contributes to mediation theory in consumer behavior and provides actionable strategic guidance for practitioners in emerging markets.

This study aims to compare the effectiveness of QRIS with other cashless payment methods in driving the development of the digital economy in Indonesia. The background to this study stems from the increasing use of digital transactions and the strategic role of QRIS as a national standard for QR-based payments. Google Forms was used to disseminate the survey online and successfully collected 100 respondents who were users of cashless digital payment services. A purposive sampling technique was used to ensure that respondents had experience using QRIS and other digital payment methods. Data were examined using the SmartPLS 4 program using a Partial Least Squares Structural Equation Modeling (PLS-SEM) approach to test the relationships between variables. The results indicate that perceived ease of use, transaction security, and influence on digital behavior have a positive or significant influence on QRIS effectiveness. However, availability and accessibility variables did not have a significant effect. This finding indicates that QRIS effectiveness is more influenced by user experience and perceptions, rather than availability or ease of access. This research is expected to contribute to the development of strategies to increase digital payment adoption in Indonesia.

This study aims to evaluate the effectiveness of the implementation of the marketing mix in SMEs in the laundry service sector, focusing on the 7P elements: product, price, promotion, place, process, people, and physical evidence. The research uses a descriptive qualitative method with data collection techniques including interviews, observations, and documentation with laundry business owners. The results show that a diverse range of services, competitive pricing, strategic location, and structured work processes contribute to the sustainability of the business. However, challenges such as unpredictable weather, timeliness, limited facilities, and suboptimal promotion still pose barriers to improving service quality. The findings highlight the importance of strengthening digital promotion, modernizing equipment, and improving the accuracy and consistency of human resources (HR) to enhance the effectiveness of the marketing mix. With improvements in these areas, laundry SMEs can enhance their competitiveness and provide better service to customers, thus strengthening their position in a competitive market.

This study aims to analyze the role of Village-Owned Enterprises (BUMDes) in improving community welfare in Tanarawa Village, Waiblama District, Sikka Regency, and to evaluate the implementation of BUMDes programs. Tanarawa Village has primary economic potential in the plantation and food crop sectors, managed largely by the community as farmers. BUMDes was established as an instrument for village economic empowerment with the aim of increasing Village Original Income (PAD), strengthening the local economy, and maximizing the utilization of natural resources and human resources. This study used a qualitative descriptive approach with data collection techniques including observation, interviews, and documentation. The results indicate that BUMDes Tanarawa is still in the development stage, although it has been able to contribute to community welfare through the provision of basic necessities, training, outreach, and consultations related to business management. The success of BUMDes is influenced by government support, quality leadership, community participation, and transparent and accountable management. However, limited understanding by the community and village officials, as well as obstacles in implementing outreach, are inhibiting factors that need to be addressed. This study confirms that BUMDes plays a strategic role in local economic empowerment, improving community welfare, and equitable distribution of village economic growth.

Contemporary developments in science, technology, and socio-cultural dynamics have given rise to various new fiqh issues (masailul al-fiqhiyyah al-mu‘ashirah) that were not explicitly discussed in classical Islamic jurisprudence. These contemporary fiqh issues demand contextual ijtihad that is responsive to current realities while remaining grounded in Islamic legal principles. This study aims to analyze contemporary fiqh issues and examine their implications for the moral formation of students in Islamic education. This research employs a qualitative library research approach by analyzing classical fiqh literature, contemporary fiqh studies, and relevant educational theories. The findings indicate that contemporary fiqh issues such as digital ethics, biomedical technology, and socio-economic practices carry significant moral dimensions that directly influence students’ attitudes and behavior. Integrating contemporary fiqh discourse into Islamic education encourages critical thinking, moral reasoning, and ethical awareness among learners. Therefore, contemporary fiqh learning not only functions as a legal reference but also as a strategic instrument for strengthening students’ moral character in accordance with Islamic values. The study implies that Islamic education institutions should contextualize fiqh instruction to address contemporary moral challenges faced by students.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role as the backbone of Indonesia’s economy through their significant contribution to employment creation and Gross Domestic Product (GDP). However, many MSMEs continue to face structural challenges, including limited managerial capacity, low levels of innovation, and weak adaptation to digital transformation. In response to these challenges, entrepreneurship education has emerged as a strategic instrument for strengthening MSME competitiveness and sustainability. This study aims to analyze the role of entrepreneurship education as a development strategy for MSMEs in supporting Indonesia’s economic growth. Employing a descriptive qualitative approach with a case study design, this research examines several MSMEs that have participated in entrepreneurship education and training programs organized by government and educational institutions. The findings reveal that entrepreneurship education contributes to strengthening entrepreneurial mindset, improving managerial and financial skills, encouraging business innovation, and enhancing digital technology adoption among MSME actors. Moreover, entrepreneurship education supports business resilience and market expansion, enabling MSMEs to adapt to dynamic economic conditions. These findings indicate that entrepreneurship education is not merely a capacity-building tool, but a strategic policy instrument for developing competitive and sustainable MSMEs. Therefore, the institutionalization of integrated and continuous entrepreneurship education is essential to optimize the role of MSMEs in fostering inclusive and sustainable economic growth in Indonesia.

Information technology (IT) governance plays a strategic role in supporting the achievement of organizational goals, especially in higher education institutions. Adiwangsa University Jambi, as a private university, is required to manage IT effectively, efficiently, and in line with the institution's vision. This study aims to analyze the level of IT governance capabilities at Adiwangsa Jambi University using the COBIT 2019 framework with a focus on the EDM (Evaluate, Direct, Monitor) domain. The research method used is a descriptive quantitative method through data collection using questionnaires, interviews, and documentation studies. The results show that the level of IT governance capability in the EDM domain is at level 2 (Managed Process), indicating that the IT governance process is running but still needs improvement in several aspects, especially in monitoring and controlling IT performance. This study is expected to provide recommendations for Adiwangsa University Jambi in improving IT governance in a sustainable manner.

 The development of modern education requires a strong philosophical foundation to ensure that learning processes are not merely technical but oriented toward holistic human formation. This article aims to comprehensively analyze the role of the philosophy of science within contemporary education through a conceptual exploration grounded in an extensive literature review. The philosophy of science with its three major pillars: ontology, epistemology, and axiology serves as an analytical framework for understanding the nature of human beings, the structure of knowledge, and the values embedded within educational objectives. The research methodology employs the Miles and Huberman data analysis model, consisting of data reduction, data display, and conclusion drawing/verification. The findings indicate that the philosophy of science plays a strategic role in providing direction and orientation for the development of humanistic, adaptive, and globally responsive education. Moreover, this study reveals that the advancement of scientific knowledge encounters significant challenges, including ontological complexity, epistemological crises driven by digital disruption, moral degradation, and shifting scientific paradigms. In the age of artificial intelligence and globalization, the philosophy of science emerges as an ethical and methodological compass to ensure that scientific progress remains aligned with human welfare. This study underscores the urgency of reconstructing educational paradigms by integrating humanistic values, local wisdom, and modern scientific thought to realize a future of science that is ethical, sustainable, and dignified.

This study aims to examine self-confidence issues in elementary school students, particularly second-grade students at SDN 1 Gulang. Various problems identified included shyness, low self-confidence, fear of performing in front of the class, and a tendency to withdraw from social settings. This study used a qualitative approach with data collection techniques including interviews and observations to identify factors contributing to low self-confidence and the roles of teachers and parents in developing it. The results indicate that low student self-confidence is influenced by internal factors, such as fear, anxiety, and lack of courage, as well as external factors, including family parenting styles, the social environment, and learning experiences at school. Teachers play a strategic role by providing emotional support, positive motivation, and implementing active learning strategies that encourage student engagement. Furthermore, parents play a crucial role in providing guidance, supportive parenting styles, and appropriate social stimulation. This study concludes that efforts to improve student self-confidence require consistent and ongoing collaboration between teachers and parents.

This study aims to examine business models in the gypsum sector by utilizing the Business Model Canvas (BMC) framework. The gypsum business is one of the fields that is growing rapidly in line with the increasing need for residential construction, building renovation, and aesthetic and functional interior design. However, to be able to survive and compete in an increasingly competitive market, gypsum business actors are required to have a business model that is structured, adaptive, and value-oriented for customers. This study uses a qualitative approach with a descriptive type of research. Data collection was carried out through in-depth interviews and direct observation of Nury Gipsum's business located in Klaten Regency. The results show that all nine elements in the Business Model Canvas, namely key partners, key activities, key resources, value offerings, customer relationships, distribution channels, customer segments, cost structure, and revenue streams, have been optimally implemented. Thus, the Business Model Canvas has proven to be effective in providing a comprehensive overview of business operations and can be a strategic basis for decision-making and gypsum business development in the future.

Employee performance is a strategic aspect that plays an important role in achieving company goals, especially in facing increasingly fierce business competition. Employee performance is not formed directly, but is influenced by various internal organizational factors, such as work discipline, compensation systems, and work environment conditions. This study aims to analyze the influence of work discipline, compensation, and work environment on employee performance at PT Dunia Aneka Usaha. This study uses a descriptive quantitative approach. The sampling technique used is a saturated sample, so that the entire population of 70 employees was used as research respondents. Data were collected through questionnaires compiled based on indicators of each variable and measured using a Likert scale. Furthermore, the data were analyzed using validity and reliability tests to ensure the quality of the research instrument, as well as statistical analysis in the form of t-tests, F-tests, and multiple linear regression analysis to test the proposed hypotheses. The results of the study indicate that work discipline, compensation, and work environment have a positive and significant effect on employee performance, both partially and simultaneously. These findings indicate that improving work discipline, providing appropriate compensation, and creating a conducive work environment can encourage improved employee performance. Therefore, companies are advised to manage these three factors sustainably so that employee performance improves and organizational goals can be achieved optimally.

This study evaluates the AIESEC Incoming Global Volunteer (IGV) Program at the Veteran National Development University in Yogyakarta using the CIPP (Context, Input, Process, Product) evaluation model. Employing a descriptive qualitative approach, data were collected through interviews, non-participatory observation, and documentation studies, with validity ensured through triangulation. The findings reveal that the IGV Program is highly relevant to the university’s internationalization agenda and contributes significantly to strengthening cross-cultural competencies among students. The availability of resources and the overall implementation of the program have been effective, though improvements are needed in ensuring consistent mentoring for international participants. The evaluation highlights that the program has generated positive outcomes, particularly in enhancing intercultural competencies and fostering collaboration with local partners. These results underscore the importance of sustaining and refining the IGV Program as a strategic initiative to support global engagement and student development.

Non-formal institutions, such as farmer groups, play a strategic role in increasing farmer capacity and strengthening agricultural production systems at the village level. This study aims to analyze the role, function, and institutional dynamics of the Bina Satu Farmer Group in supporting tomato farmers in Parabubu Village, Mego District. A descriptive qualitative approach was used, with data collection techniques including observation, in-depth interviews, and documentation. The results indicate that the Bina Satu Farmer Group serves as a learning platform, a collaborative unit, and a liaison between farmers and external institutions. This institution functions in disseminating information on tomato cultivation technology, strengthening access to production inputs, and enhancing farmers' bargaining power in marketing. However, several weaknesses were identified, such as low member participation in routine meetings and limited managerial skills among administrators. Overall, the existence of this farmer group has significantly contributed to increasing the knowledge, productivity, and independence of tomato farmers in Parabubu Village.

This study aims to analyze the major challenges in regional financial management that affect the quality of the implementation of regional autonomy in Indonesia. Regional financial management plays a crucial role in achieving fiscal independence and ensuring the effectiveness of local governance. This research employs a descriptive qualitative method using a literature review approach by examining various scholarly sources, legal regulations, policy reports, and relevant previous studies. The analysis reveals three recurring and interrelated issues: the high level of fiscal dependence of local governments on the central government, the limited capacity and competence of regional financial management personnel, and the persistence of budget misuse reflecting weak governance and oversight mechanisms. These challenges form structural barriers to the realization of fiscal self-reliance and accountable local governance. The study emphasizes that improving regional financial management cannot be carried out in a partial or fragmented manner but requires a comprehensive approach involving the enhancement of human resource capacity, reform of budgeting systems and mechanisms, and the strengthening of transparency and public accountability. Therefore, improving regional financial governance is a strategic step toward achieving effective, sustainable regional autonomy that is oriented toward public welfare.