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Stunting is a chronic nutritional problem that is still prevalent in the community and has long-term impacts on physical growth, cognitive development, and the quality of human resources. One effort to prevent stunting is through a community service-based nutrition education program. This activity aims to analyze the implementation of a nutrition education program as a stunting prevention effort in Pasar Rawa Village, Gebang District, Langkat Regency, North Sumatra. The method used was a descriptive qualitative approach with a community service approach. The target group included PKK mothers and local mothers with toddlers. The activity was carried out through the delivery of balanced nutrition education materials, an introduction to stunting, and a discussion and question-and-answer session. The results of the activity showed active participant participation and increased awareness of the importance of fulfilling children's nutritional needs. However, some mothers still did not fully understand the concept of stunting, and some toddlers still experienced stunting. Therefore, nutrition education needs to be carried out sustainably and integrated with other health programs.

The study aimed to find out the nature of the budget, know the modern techniques of preparing and implementing the budget, and the consequences of preparing budget based on the modern techniques on performance of government. The descriptive-analytical approach was used to meet the objectives and hypotheses of the research. The data was gathered through a questionnaire whereby 60 questionnaires where distributed to a sample population of accountants working in the Financial Affairs Department at the General Directorate of Education in Wasit Governorate (Iraq), and 57 questionnaires were collected to establish the views of the accountants regarding the effect of preparing and implementing budgets under the modern techniques on the government performance. This paper came up with a number of conclusions. Preparation of the general budget of the state is a technical and political process that involves and is involving different actors in the state. The budget preparation process is a technical process since it involves numerous key calculations that can be used to quantify the anticipated revenues, the cost of activities likely to be obtained in the year and estimation of the planned expenditures. The process of preparing the budget through the traditional ways (line-item budgeting) does not contribute to the optimal planning and budget allocation of the state and, therefore, the fulfillment of the goals laid out by the countries. This paper advises on the need to focus on the current approaches in the budget preparation because they enhance governmental performance, enhance the effectiveness and efficiency of state expenditures, strive to diversify the income, and convert the policies and goals of the state into a definite and actualized reality on the ground, with the help of standards and indicators that modern means of preparing the budget have offered. And to act to modernize the budget system in Iraq, profiteering with the experience of other countries in this domain, and that modernization be a progress, commencing with the budgeting of some ministries or departments within ministries and bodies gradually with the aim of acquiring more experience and expertise, and then meet the impediments which will emerge to proceed to a complete transition.

Mining companies are increasingly required to demonstrate environmental, social, and governance (ESG) accountability through sustainability reporting (SR). However, empirical evidence regarding the impact of SR on firm value in Indonesia’s mining sector remains inconsistent. This study aims to systematically examine the relationship between sustainability reporting and firm value using legitimacy theory as the conceptual framework. A Systematic Literature Review was conducted following the PRISMA 2020 protocol, employing narrative and thematic synthesis. Peer-reviewed articles published between 2018 and 2025 were retrieved from Google Scholar, Garuda Portal, and SINTA databases using relevant keywords. From 4,260 initial records, 11 studies met the inclusion criteria after screening, deduplication, and quality appraisal using an adapted CASP checklist. The findings reveal three dominant patterns: most studies report a positive effect of SR on firm value through improved transparency, corporate reputation, and investor confidence; several studies find no significant relationship due to short-term investor orientation; while a minority report negative effects associated with low disclosure quality and greenwashing concerns. Furthermore, the effectiveness of SR is influenced by disclosure quality, corporate governance, profitability, and leverage. This study implies that sustainability reporting can enhance firm value when disclosures are credible, consistent, and material, supporting legitimacy theory and encouraging alignment with the GRI 14: Mining Sector 2024 standard.

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.

Tax compliance is a crucial element in supporting state revenue and reflects the integrity of the public bureaucracy. However, the level of tax compliance among State Civil Apparatus (ASN) in Indonesia still faces various challenges. To date, the literature on ASN tax compliance tends to be partial and does not provide a comprehensive overview of the evolution of theories and emerging methodological trends. This study aims to map the development of research related to ASN tax compliance in Indonesia during the 2020–2024 period through a Systematic Literature Review (SLR) approach. This study analyzed ten scientific articles obtained from national academic databases, focusing on the variables, theories, and methods used in previous research. The analysis was conducted qualitatively and descriptively to identify patterns of findings and research gaps. The study results indicate that ASN tax compliance is influenced by factors such as tax knowledge, sanctions, awareness, trust, institutional factors, and digital technology. This study contributes by developing a research map that integrates the Theory of Planned Behavior and Institutional Trust Theory as a basis for fiscal policy for ASN. These results provide a basis for the government to design more effective tax policies and training.

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.

This study aims to analyze the effect of price on purchasing decisions of broiler chicken production inputs (sapronak) among partner farmers of PT Sejahtera Abadi Unggas, Kediri Unit. A quantitative approach with a causal research design was employed. The research sample consisted of 104 active partner farmers, selected using purposive sampling. Data were collected through structured questionnaires using a five-point Likert scale. The collected data were analyzed using validity and reliability tests, classical assumption tests, and simple linear regression analysis with the assistance of SPSS software. The results indicate that price has a positive and significant effect on purchasing decisions. The regression analysis produces the equation Y = 2.103 + 0.940X, with a significance value of 0.000, confirming that an increase in positive price perception significantly enhances purchasing decisions. Furthermore, the coefficient of determination (R²) of 0.699 shows that price explains 69.9% of the variation in purchasing decisions, while the remaining 30.1% is influenced by other factors not examined in this study. These findings highlight that competitive, fair, and value-based pricing strategies play a crucial role in strengthening long-term partnerships and sustaining purchasing behavior among broiler farmers. The study provides empirical evidence that can support managerial decision-making in developing effective pricing strategies within the agribusiness sector.

This community service program aimed to strengthen the digital competencies of junior high school students through a structured workshop on graphic design and photography. The activity was conducted on June 10–11, 2025 at Universitas Ma Chung and involved thirteen students from SMP Insan Amanah accompanied by their teachers. The program was designed based on prior identification of learning needs conducted through coordination with school representatives. The workshop integrated theoretical instruction and hands-on practice covering basic photography concepts such as angle, shot, triangle exposure, and three point lighting, followed by editorial layout training using Canva. Students were guided to edit photographs, arrange layouts, and select appropriate text elements. The results indicated improvements in students’ technical skills, learning engagement, and collaborative behavior. A campus tour conducted at the end of the program provided additional insight into the academic environment of higher education. Overall, the program demonstrated that practice-based learning effectively supports digital skill development among junior high school students.

Low public awareness of eye health and rational use of eye medications may increase the risk of eye disorders and infections. This community service activity aimed to improve public knowledge and awareness regarding the importance of maintaining eye health and applying the DAGUSIBU principle (Get, Use, Store, and Dispose of medicines properly) in the use of eye drops. The activity was conducted at the Klinik Pratama Nusantara Kesehatan through interactive counseling, demonstrations of proper eye drop administration techniques, and education on the prevention of common eye disorders and the role of healthcare professionals. Pre-test and post-test evaluations showed a significant increase of approximately 35% in participants’ knowledge regarding eye hygiene and correct eye medication use. This educational program is expected to contribute to long-term improvements in rational eye medication use, reduce the risk of misuse, and serve as a model for sustainable eye health education in a primary healthcare settings.

HIV and AIDS remain a public health challenge, particularly among adolescents who are vulnerable to risky behaviors. A lack of proper understanding of HIV and AIDS, along with persistent stigma against people living with HIV and AIDS (PLWHA), potentially increases the risk of transmission and hinders prevention efforts. This activity aimed to improve adolescents' knowledge and attitudes regarding HIV and AIDS prevention through health education. The activity was conducted at Al-Hasra High School in Bojongsari District, Depok City, involving 25 students as participants. The method used was interactive education accompanied by pre-test and post-test evaluation. The evaluation results showed an increase in participants' knowledge after the intervention, as reflected in both average scores and the proportion of students in the good knowledge category. These findings demonstrate the critical role of health education in improving adolescents' understanding of HIV and AIDS prevention. Therefore, similar education activities should be conducted continuously as promotive and preventive efforts to reduce the risk of HIV transmission from adolescence.

Abstract. The rapid growth of social media has significantly changed communication patterns, self-expression, and employment opportunities, especially among younger generations. However, among vocational high school students, social media use is still largely focused on entertainment and has not been optimally utilized for skill development, personal branding, or economically productive activities. Addressing this issue, a community service program was conducted to enhance the knowledge, understanding, and practical skills of students at SMK YBPK Pare in creating creative, structured, and relevant social media content in line with the demands of the digital era in 2024. The program was implemented through the delivery of conceptual materials on social media fundamentals, content planning strategies, and effective content creation techniques. These materials were strengthened through interactive discussions and hands-on practice using smartphones and accessible editing applications. The participants included 40 students from grades X, XI, and XII, representing Generation Z with high social media usage intensity. The results showed improved student understanding of the purpose of social media, basic digital content concepts, and communicative content creation techniques. Students were able to produce simple promotional content to support school branding. In addition to technical skills, the program increased awareness of social media as a tool for self-development, digital literacy, and future employment or entrepreneurial opportunities, thereby contributing positively to students’ digital competencies and work readiness.

Hospitalization often triggers anxiety in children because of unfamiliar environments, invasive procedures, and disruption of daily routines. Pediatric nurses are expected to implement atraumatic care through developmentally appropriate, non‑pharmacological interventions. This community service program aimed to strengthen nurses’ and families’ skills in delivering puzzle‑based play therapy and to evaluate short‑term changes in children’s anxiety responses in the pediatric ward of Awal Bros Hospital, Batam. The program was conducted in December 2025 using an action-based approach: coordination with the ward team, preparation of graded puzzle sets and education media, bedside education for parents, and supervised play sessions. Four hospitalized children with different diagnoses (chemotherapy, childhood‑onset lupus erythematosus, febrile illness, and stoma care) participated. Anxiety was assessed before and after the session using an observation sheet and a faces anxiety scale adapted for clinical use. After a 20–30 minute session adjusted to the child’s developmental stage, all participants demonstrated lower anxiety scores and better cooperative behaviors. Caregivers also reported increased understanding of play therapy as part of holistic nursing care. Puzzle play therapy is feasible, low‑cost, and can be integrated into routine pediatric nursing to support coping during hospitalization.

UMKM BPK Legend Batam is a Batak culinary business that serves Karo Roast Pork (BPK) as its main dish along with side dishes such as soup, saksang, and fried Indomie B2. In its operational activities, food product inventory management is still done manually and based on estimates, which can potentially lead to excess or shortages of ready-to-sell products. This situation can result in a decline in product quality, wasteful spending, and lost sales opportunities when demand increases. The objective of this community service activity is to design a more effective and efficient food product inventory control system through the application of the EOQ and ROP methods. The methods used include observation, interviews, and analysis of sales data and product availability per period. The results of the activity show that the application of EOQ is able to determine the optimal product inventory quantity, while ROP provides guidelines for the right time to replenish products. The product inventory control system that was designed helps BPK Legend MSMEs in reducing inventory costs, maintaining product availability, and supporting smooth service to customers.

Community Service Program (KKN) is an implementation of the Tridharma of Higher Education aimed at dedicating knowledge and technology to society. This article analyzes the implementation of the KKN program by students of Universitas Trunodjoyo Madura Group 30 in Buddagan Village, Pademawu District, Pamekasan Regency, focusing on community empowerment through aspects of environment, education, entrepreneurship, and village digitalization. The activities were carried out using a participatory approach with observation techniques, interviews, and discussions with the community and village stakeholders. The flagship programs include the socialization of used cooking oil for making aromatherapy candles, installation of environmental education plaques, anti-bullying socialization at SDN Buddagan 2, and the creation of the official social media for Buddagan Village. The results show an increase in community awareness, especially among PKK mothers, regarding the health and environmental dangers of used cooking oil and the potential for a creative economy based on domestic waste. The anti-bullying program successfully instilled empathy and mutual respect values in students, while the village digitalization strengthened public access to information and a positive village image. The KKN program in Buddagan Village has had a positive impact on social behavior changes in the community and serves as a model for sustainable community service.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in driving economic growth and improving community welfare, particularly in rural areas. However, many rural MSME actors still face challenges in financial planning and management, including inaccurate calculation of capital and profit, unstructured business expenditure planning, and the absence of separation between personal and business finances. This community service program aimed to enhance the financial literacy and financial planning skills of MSME actors in Suka Sari Village, Kabawetan District, Kepahiang Regency. The program was implemented through several stages, including preliminary observation to identify key financial management issues, interactive counseling on basic business finance concepts, simulation of capital and profit calculations, and hands-on practice in simple financial record-keeping using an easily applicable format. The results of the program indicate a significant improvement in participants’ understanding of business capital and profit calculation, their ability to plan business expenditures more systematically, and increased awareness of the importance of separating personal and business finances. This study demonstrates that participatory and practice-based financial assistance is effective in fostering simple financial management habits, which can support the sustainability and long-term development of MSMEs in rural communities.

This community service program focuses on the theme of creative economy with the aim of encouraging innovation in agricultural products to increase added value and income for Micro, Small, and Medium Enterprises (MSMEs) in Sumber Urip Village, Selupu Rejang District, Rejang Lebong Regency. Although the village has abundant agricultural potential, local products have not been optimally developed due to limited knowledge in processing, packaging, and marketing. The program employed a participatory-educative approach that emphasized active community involvement at every stage, including potential identification, socialization of creative economy concepts, product innovation training, and practical assistance in packaging and marketing. The participants consisted of farmers, MSME actors, and the Bukit Kaba Tourism Awareness Group (Pokdarwis) as strategic partners in developing a tourism-based market. The results indicate that the implementation of creative economy principles improved community understanding of product innovation, hygienic and value-added packaging, and appropriate marketing strategies targeting Bukit Kaba visitors. The strategic selling location at the Bukit Kaba tourism post further enhanced product visibility and market reach. Overall, this program demonstrates that creative economy-based community assistance can effectively strengthen MSME competitiveness, increase household income, and promote sustainable integration between agriculture, local entrepreneurship, and rural tourism development.

The waste problem in Karanglewas Village, Kutasari District, Purbalingga Regency, continues to increase alongside agricultural, trade, and MSME activities, while the management system remains conventional, without sorting, resulting in environmental pollution and limited landfill capacity. This community service program aims to implement the Integrated Independent Waste Sorting and Processing Tool (PLASMA-T) as an innovative solution that processes organic waste into compost and melts plastic waste into paving blocks that are useful and economical. The activities are carried out in stages, including problem identification, socialization, technical training, operational trials, evaluation of results, and the handover of the equipment to the Mitra Sejahtera TPS, with ongoing assistance so that the community can operate the equipment independently. The expected outcomes include a reduction in waste volume at the TPS, increased community awareness and skills in waste management, and the creation of new business opportunities through compost and paving block products. Thus, this program not only addresses environmental issues but also strengthens the village's circular economy and has the potential to serve as a model for other regions.

Infant massage is an early stimulation method that plays a role in increasing infant weight gain, sleep quality, and comfort. However, limited parental resources and access to healthcare facilities prevent massage services from being optimally implemented. This community service activity aims to improve infant health through homecare-based infant massage services that are easily accessible to families. The activity was conducted on June 22, 2025, in Bulukumba Regency, targeting five infants aged 2–5 months. The activity methods included: (1) initial weight measurement, (2) education on correct massage techniques, (3) massage using olive oil for 15–20 minutes, and (4) monitoring infant sleep patterns and comfort. Repeat measurements were conducted after the intervention. Results showed post-intervention weight gain in all infants, improved sleep patterns (infants fell asleep more easily and slept longer), and increased appetite. Mothers also demonstrated improved self-massage skills. In conclusion, homecare-based infant massage has been proven effective in improving infant comfort, sleep patterns, and weight gain. This program is worthy of continuation and expansion to support community midwifery services

Degenerative diseases are a major cause of morbidity in the elderly and continue to increase with age, lifestyle changes, and a lack of public awareness of the need for regular health check-ups. This community service activity aims to increase understanding and early detection of non-communicable diseases in people aged 30 years and older, particularly the elderly in the Appassarenge neighborhood, Bentenge Village, Ujung Bulu District, Bulukumba Regency. The activity methods included group exercise, blood pressure checks, blood sugar checks, health counseling, and referrals for participants with test results above normal limits. Data were analyzed descriptively to determine the proportion of participants with high blood pressure and blood sugar levels. The results showed that the majority of respondents had hypertension (70.97% of 31 participants), while 55.88% of 34 participants had high blood sugar levels. These findings indicate a high risk of non-communicable diseases in the elderly population related to diet, lack of physical activity, and a lack of regular health check-ups. This activity received a positive response because it provided easy access to health services and raised public awareness of the importance of early detection and adopting a healthy lifestyle. Overall, this community service activity contributed to increasing the elderly's knowledge and awareness of health, as well as supporting promotive and preventive efforts in preventing degenerative diseases.

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