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Erpat Leather is a manufacturer of leather bags, pouches, wallets, and belts, located in Tirto RT 05, Bangunjiwo, Kasihan, Bantul, Yogyakarta. Some production materials are not arranged neatly, which can disrupt the smoothness of the production process. The business needs to improve the efficiency and smoothness of the production process. Then, community service activities were carried out by lecturers, educational staff, and students of the Industrial Engineering and Mechanical Engineering Study Programs of the University of AKPRIND Indonesia to increase the knowledge of Erpat Leather owners and workers about 5S (Seiri, Seiton, Seiso, Seiketsu, Shitsuke). Erpat Leather needed training to improve the smoothness of the production process, work efficiency, and work safety. This training began with a discussion between the service team and the business owner, followed by field observations by the service team, and continued with suggestions for improvement to the owner and workers, and ended with the delivery of conclusions and a group photo. The implementation of 5S at Erpat Leather is carried out through five stages, namely, first, sorting goods that are still in use and those that are no longer used; second, arranging goods in the production area in an orderly manner; third, cleaning the work environment regularly; fourth, maintaining the work area to keep it clean; fifth, disciplining good work habits, and providing slogans that cultivate 5S. This activity is expected to increase Erpat Leather's competitiveness in the leather product market by improving the smoothness of the production process.

Erpat Leather is a manufacturer of leather bags, pouches, wallets, and belts, located in Tirto RT 05, Bangunjiwo, Kasihan, Bantul, Yogyakarta. Some production materials are not arranged neatly, which can disrupt the smoothness of the production process. The business needs to improve the efficiency and smoothness of the production process. Then, community service activities were carried out by lecturers, educational staff, and students of the Industrial Engineering and Mechanical Engineering Study Programs of the University of AKPRIND Indonesia to increase the knowledge of Erpat Leather owners and workers about 5S (Seiri, Seiton, Seiso, Seiketsu, Shitsuke). Erpat Leather needed training to improve the smoothness of the production process, work efficiency, and work safety. This training began with a discussion between the service team and the business owner, followed by field observations by the service team, and continued with suggestions for improvement to the owner and workers, and ended with the delivery of conclusions and a group photo. The implementation of 5S at Erpat Leather is carried out through five stages, namely, first, sorting goods that are still in use and those that are no longer used; second, arranging goods in the production area in an orderly manner; third, cleaning the work environment regularly; fourth, maintaining the work area to keep it clean; fifth, disciplining good work habits, and providing slogans that cultivate 5S. This activity is expected to increase Erpat Leather's competitiveness in the leather product market by improving the smoothness of the production process.

This article examines the role of context and underlying assumptions in the formulation of econometric models for economic policy analysis. While econometric models are widely employed to support policy decisions, their construction is often treated as a purely technical process, overlooking the contextual factors that shape variable selection, model specification, and interpretation of results. This study explores how institutional settings, policy objectives, and behavioral considerations influence the assumptions embedded in econometric modeling. By drawing on policy documents, academic literature, and illustrative cases from applied economic research, the article highlights how implicit assumptions may affect the validity and relevance of econometric outcomes. The analysis emphasizes that econometric models are not value-neutral tools but are shaped by theoretical choices and contextual judgments made during their formulation. Understanding these dimensions is crucial to avoid misinterpretation of empirical findings and to enhance the usefulness of econometric analysis in policymaking. The study contributes to the methodological discussion in applied econometrics by encouraging greater transparency and reflexivity in model construction, particularly in the context of economic policy evaluation.      

The Tambang Ayam Village Tourism Village in Serang Regency has great potential for community-based tourism and halal tourism development. However, this area still faces various challenges such as limited tourism information systems, suboptimal coordination between stakeholders, and unprofessional management of creative economy products. This community service activity aims to provide the community and village officials with an understanding of public service innovations and creative economy assistance in supporting the development of the tourism village. The implementation method includes an initial survey, community service, and outreach. The activity was held on July 26, 2025, at the Tambang Ayam Village Hall, with 70 residents in attendance. The results of the activity demonstrated high community enthusiasm, marked by active participation in discussions and questions and answers. In addition to outreach, the activity also included the provision of cooking equipment to support the creative economy and free health checks for residents. Through this activity, it is hoped that the tourism village can develop into a competitive and sustainable tourist destination.

The biggest challenge faced by the community, especially vulnerable and poor groups, is the cost of managing chronic diseases. Even though there is national health insurance, non-medical costs, costs arising from self-medication, and limitations on certain benefits are still often obstacles that cause high out-of-pocket expenses for the community. The high costs of curative and rehabilitative care indicate that preventive and promotive efforts must be significantly improved, and one way to support the sustainability of these efforts is through a pre-emptive health financing scheme. Community service activities are carried out using a participatory approach so that community members are actively involved in the activities. The activities are carried out in three stages, that is preparation or needs identification, implementation and evaluation. The results of the activity show that the community's knowledge increased significantly because of the community service activity. Participants who took part in the activity also successfully designed a community-based financing scheme involving health savings, whereby each member makes agreed monthly contributions. This community service project demonstrates that community empowerment through the establishment of a pre-emptive financing scheme for chronic diseases can provide an effective, sustainable solution for improving public health.

The village is the lowest level of government that directly interacts with the community in providing and delivering public services. This requires the support of competent village officials, who are able to provide transparent and accountable services. Orderly and professional village administration is a crucial foundation for achieving good village governance. However, village administration issues remain a significant challenge that requires serious attention. This Community Service activity aims to improve the capacity of village officials in public service through administrative training in Rinbesihat Village, West Tasifeto District, Belu Regency. This community service activity involved university students and was implemented in several stages: initial coordination with the sub-district and village governments, problem mapping, activity implementation, and evaluation. The results of this community service activity were increased knowledge, which in turn improved the quality of village officials in village administration. With this training, it is hoped that village administration management can become more orderly, effective, and support the achievement of good and accountable village governance.

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

Empowering Posyandu cadresis one of the important strategies in improving the effectiveness of community-based health promotion,especially in the digital era. However, the limited skills of cadres in utilizing digital visual media are still anobstacle in creating interesting and communicative health information. This community service activity aims to improve the knowledge and skills of Posyandu cadres in Pondok Petir Village, Depok City, through seminars and training on the use of the Canva application as a medium for developing health promotion. The activity was conducted offline through lectures, discussions, and hands-on practice with intensive guidance. There were 25 participants, consisting of cadres and members of the local PKK. The results of the activity showed that most participants were able to understand and apply Canva's features to create health promotion media such as Posyandu schedule posters, immunization materials, and nutrition education. The enthusiasm of the participants during the practice sessions and their ability to produce informative and attractive visual designs demonstrated the success of this activity. Thus, Canva training has proven effective as a means of empowering Posyandu cadres in improving the quality of health communication and supporting the optimization of Posyandu services.

The East African Breweries Limited is one of the most notable beverage manufacturers in East Africa. This study aims to explore the company’s integration of sustainable accounting, especially given the paucity of information on how organizations incorporate the now popular environmental, social and governance (ESG) considerations. It is for this reason that this paper hopes to provide profound insight into the mater especially within the Kenyan corporate context. The author utilized a descriptive qualitative approach and used highly credible secondary sources, including sustainability reports, expert reviews, policy documents and recent scholarly materials. Thematic content analysis ensured the study identifies strategies used by companies currently, the most strategic integration frameworks and the impact of these mechanisms on stakeholder value and overall decision-making. Findings show that the organization has made significant inroads in implementing sustainability. Still, there are challenges that continue to face this process, including inadequate integration into the financial decision-making process and poor reporting. Undoubtedly, this paper valuable real-world recommendations for boosting integration of sustainability efforts into accounting and contributes to the current academic discourse on the significance of corporate sustainable accounting in East Africa.  

This study examines the relationship between Corporate Social Responsibility (CSR) disclosure and tax avoidance, with CEO Overconfidence considered as a moderating factor. The research focuses on non-cyclical consumer goods companies listed on the Indonesia Stock Exchange during the 2022-2024 period. Using annual and sustainability reports, the analysis employs multiple linear regression and moderated regression analysis (MRA). Robust standard errors based on the Newey-West method are applied to ensure reliable estimation. The results indicate that CSR disclosure does not have a significant direct effect on tax avoidance. However, CEO Overconfidence significantly moderates the relationship between CSR disclosure and tax avoidance, highlighting the role of executive behavioral characteristics in corporate tax decisions. These findings suggest that CSR disclosure alone is insufficient to explain firms’ tax avoidance behavior without considering managerial traits. The study contributes to the literature by integrating behavioral perspectives into tax avoidance research and emphasizing the importance of executive oversight in aligning CSR practices with responsible tax behavior.

This study aims to analyze various obstacles in Social Sciences (IPS) learning related to global issues that are increasingly influenced by technological advances, through literature study methods. Social studies has a strategic role in shaping students' understanding of social, economic, cultural, and political aspects, as well as fostering global awareness in the digital era. However, the effectiveness of social studies learning still faces a number of obstacles, especially low student interest because the material is considered boring, too theoretical, and less interesting than digital entertainment. In addition, less interactive learning methods, limited facilities, unconducive classroom environment, and lack of parental support also worsen the quality of learning. Through a comprehensive literature review, this study identifies several relevant learning strategies to overcome these constraints, including ProjectBased Learning, technology integration, and contextual approaches. These three strategies allow students to learn actively, critically, and collaboratively by relating social studies materials to global issues and real phenomena. This research provides theoretical contributions to the development of social studies learning models that are adaptive to technological developments, as well as practical benefits for teachers, schools, and policymakers in creating social studies learning that is more interesting, meaningful, and relevant to the global challenges of the 21st century.

This study aims to analyze the reaction of the Indonesian capital market to the announcement of Donald Trump’s import tariff policy using an event study approach. Market reactions are measured through abnormal return and trading volume activity of exporting companies listed on the Indonesia Stock Exchange (IDX), with an event window of three trading days before and three trading days after the initial tariff announcement on April 2, 2025 and the revised tariff announcement on July 15, 2025. This study employs secondary data in the form of daily stock prices and trading volumes, analyzed using descriptive statistics, normality tests, and the Wilcoxon Signed Rank Test. The results indicate that the Indonesian capital market reacts to the announcement of Donald Trump’s import tariff policy, as reflected by differences in abnormal return and trading volume activity before and after the announcements, thereby supporting signaling theory and the semi-strong form of market efficiency.

Micro, small, and medium enterprises (MSMEs) play a strategic role in supporting the local economy, but still face limitations in the use of technology and market expansion. The Banana Chip MSME (Toko Agung) in Banatorejo Village, Tapango District, Polewali Mandar Regency is one of the local food businesses that has potential, but its management is still traditional. This community service activity aims to develop technology-based MSMEs to increase product competitiveness. The methods used are participatory assistance through observation, interviews, training, and evaluation, with a focus on digital marketing, packaging and branding improvements, and strengthening simple business management. The results of the activity showed an improvement in packaging quality, expansion of marketing reach through digital media, and improvements in business financial record keeping. Technology-based development has a positive impact on the readiness of MSMEs to face broader market competition. The implications of this activity show that integrated technology assistance can be an effective strategy in increasing the competitiveness and sustainability of local food MSMEs.

The rapid development of digital technology highlights the importance of introducing computational thinking skills from an early age, including at the elementary school level. One effective approach to introducing basic programming concepts is through block-based coding learning media that are visual, interactive, and engaging. This community service activity aimed to improve elementary school students’ understanding and interest in basic coding through hands-on training using block-based coding media. The program was implemented with sixth-grade students at Yayasan Kemala Bhayangkari 1 Medan. The activity employed a hands-on training approach consisting of several stages, including an introduction to basic coding concepts, familiarization with the Blockly Games interface, and practical exercises involving puzzle and maze challenges designed to develop logical thinking, sequencing, and problem-solving skills. The evaluation was conducted through direct observation of student participation and assessment of students’ ability to complete the given challenges. The results demonstrated that the use of Blockly Games effectively increased students’ enthusiasm, active engagement, and understanding of basic programming logic. Students who initially perceived programming as difficult showed greater interest and confidence due to the colorful, visual block-based instructions that were easy to understand and enjoyable. This community service activity is expected to serve as an effective introductory model for coding education and to support the development of digital literacy among elementary school students.

Usaha Mikro Kecil Menengah (UMKM) play a strategic role in Indonesia’s economy, serving as key drivers of inclusive economic growth and major contributors to employment creation. Despite their importance, many UMKM operators continue to face significant challenges in financial management, particularly due to the absence of structured and systematic financial record-keeping practices. This condition is also evident among UMKM in Kuning Gading Village, Unit XVIII Kuamang Kuning, where most businesses are still managed in a traditional manner with inadequate bookkeeping systems. This community service program aims to enhance financial literacy and strengthen the capacity of UMKM actors to implement simple bookkeeping as a foundation for effective business financial management. The methods employed include needs assessment through field observation, educational and practical training sessions, hands-on mentoring, and evaluation using pre-test and post-test instruments. The results indicate a significant improvement in participants’ understanding and skills related to transaction recording, separation of business and personal finances, and preparation of simple cash flow statements. Evaluation outcomes show an increase in competency scores from an initial range of 20%–40% to 75%–85% after the training. Furthermore, the program fostered a positive shift in participants’ mindset toward more professional and accountable business management practices. Therefore, the implementation of simple bookkeeping is proven to be an effective initial strategy for strengthening MSME financial governance and supporting sustainable business development at the local level.

Community service in the neighborhood association (RT) of 07 Dusun/Village Pusat Damai is a concrete manifestation of loving service in Christian religious education. Sometimes, certain individuals in the neighborhood association (RT) are not directly involved in community service activities due to age and busy schedules. People who are not directly involved in community service activities indicate that their faith has not yet been expressed through concrete actions. The purpose of this community service research is to ensure that each person's faith is expressed through concrete actions in the neighborhood association (RT) as a form of loving service in Christian religious education. To produce good community service research, a qualitative research method is required through literature and documentation. The results found through this community service research are that faith that is expressed can be realized through community service carried out by all residents of RT 07 Dusun/Village Pusat Damai, demonstrating a high level of enthusiasm. This community service research can be concluded that every believer must have faith that is expressed through concrete actions, namely community service in the neighborhood, to be further enhanced in the future.

This study aims to analyze policy integration and the level of public participation in the implementation of coordination meetings on public transportation provision in Southeast Sulawesi Province as a strategic effort to improve the quality of land transportation services. This coordination meeting was held on December 3, 2025, involving various stakeholders, including the Southeast Sulawesi Provincial Transportation Agency, the Regency/City Transportation Agency throughout Southeast Sulawesi, Perum DAMRI, and the Passenger Transportation Legal Entity. The research method used was descriptive qualitative with a policy and institutional analysis approach, supported by data from discussions, meeting minutes, and related policy documents. The results showed that the coordination meeting activities were able to strengthen policy understanding between agencies, increase the effectiveness of institutional coordination, and encourage synergy between the role of the government and transportation business actors. In addition, this forum also played a significant role in formulating joint strategies to improve the quality of public transportation services, including aspects of route planning, service standards, and operational sustainability. Through a structured coordination mechanism and discussion, each party gained a more comprehensive understanding of their respective roles, authorities, and responsibilities in the implementation of regional transportation. Thus, this coordination meeting is an important instrument in supporting collaborative and public service-oriented transportation governance.

This Community Service activity aims to analyze and develop marketing strategies for imported products at PT Mitra Mulia Pertiwi Nusantara in the local market of Batam. The methods used include direct observation, in-depth interviews with company representatives, and documentation studies to obtain a comprehensive picture of the implementation of the marketing mix (product, price, promotion, and distribution). The results of the analysis show that the company faces challenges in adjusting imported products to local consumer preferences, setting competitive prices, and optimizing promotion and distribution. Through this activity, marketing strategy recommendations have been developed, including improving market segmentation, utilizing digital media for promotion, adjusting prices based on competition, and optimizing distribution channels. The implementation of these recommendations is expected to increase the company's competitiveness and expand the market share of imported products amid increasingly fierce competition. This activity also provides academic contributions as a reference for the development of international marketing science and practical contributions for companies in formulating sustainable marketing strategies.

The world of education must actively participate in preparing a creative, innovative, and competitive generation in response to advances in technology and science. Schools, as formal educational institutions, have a great responsibility to improve students' entrepreneurial skills by adding innovative product development theory to the learning process. Amidst increasingly fierce competition, product innovation is essential to create added value and maintain the sustainability of managed businesses. Entrepreneurship also plays an important role in driving social change and economic growth. Students are also encouraged to learn to be more creative, take initiative, and dare to take risks if they are given the facilities to develop their entrepreneurial spirit at school. Practical learning, training in innovative product creation, and business management simulations help students understand and apply entrepreneurial principles efficiently. Schools are expected to be a sustainable place for developing students' entrepreneurial character through targeted outreach and instruction. This method not only improves students' knowledge and skills, but also builds independence and innovation, which can help students prepare for the world of work, business, and industry. The goal is to foster an entrepreneurial culture focused on developing personal potential, thereby producing independent, adaptive, highly competitive graduates who are ready to face global challenges.

Financial literacy is a crucial competency for today’s young generation, especially Gen Z, who are currently in the midst of the development of financial technology. However, the level of financial literacy among vocational and high school students is still relatively low, including students at SMK Negeri 1 Musuk. This community service activity, which includes outreach activities, aims to provide and improve students’ understanding and also change students’ attitudes towards financial literacy so they can manage their finances well, wisely, and responsibly. The method used in this outreach activity is a qualitative method with a type of outreach activity consisting of several stages or sessions: the first is the observation session, the second is the activity planning, and the third is the implementation of the outreach activity. This activity was carried out on December 5, 2025, with 30 participants from class XI AKL 1 participating in this activity. The material presented consisted of the definition of financial literacy, factors, impacts, financial management strategies, as well as case studies or real examples of financial literacy. The results of this activity indicate that there is an increase in students’ understanding in learning financial literacy material, marked by students’ enthusiasm to listen and focus on the material presented. Not to mention, there were quite positive results from this activity: the students became more active in learning, as evidenced by the way they answered the questions I posed. This activity had a very positive impact on the younger generation, fostering awareness of the importance of financial literacy for their future.