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Arrayan Mukti; Hana Fitri; Isna Laily Istiqomah; Selfi Ana Andriyanti; Ainnayya Nayla Daffani +4 more

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

Children living in orphanages face various psychological pressures, such as the loss of attachment figures, unstable social dynamics, and difficulty expressing emotions adaptively. These conditions require appropriate coping strategies to build emotional resilience. This community service activity utilizes a Service Learning (SL) approach, which integrates academic learning with community service. It aims to provide psychoeducation on emotions and coping strategies, and implements expressive writing as a means of emotional processing. The activity methods included interactive lectures, a pretest and posttest to measure understanding, an expressive writing therapy session, and a reflective interview at the end of the activity. Results showed an increase in understanding of emotions and coping strategies, as evidenced by improved posttest scores. Furthermore, expressive writing helped children express previously suppressed emotions, reduced psychological tension, and fostered a sense of relief, calm, and insight into personal problems. Overall, expressive writing has proven effective as a coping strategy in building emotional resilience in orphanage children, and the Service Learning approach has the potential for sustainable application in psychosocial support programs.

Imtihana, Ezif Rizqi

Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to describe the implementation of environmental literacy through the One Student One Plant Movement program at MI Muhammadiyah Gawang. The research method uses a descriptive qualitative approach. Data collection techniques are carried out using questionnaires and documentation. This program is designed through three main stages, namely environmental literacy socialization, program implementation, and plant care assistance. The results of the study indicate that the program is effective in improving students' environmental literacy, evidenced by the average student environmental literacy score of 62.8 before the program (pretest) with a sufficient category and 82.4 after the program (posttest) with a good category, which indicates an increase of 19.6 or 31.2% in environmental literacy scores. This program also contributes to positive changes in student behavior, such as increased awareness of environmental cleanliness and initiatives in caring for plants. Through these activities, students not only gain knowledge about the environment but also real-life experience in maintaining and caring for plants, connecting theory with practice. This program has succeeded in increasing student awareness and involvement in environmental issues, and can be used as a model for similar programs in other schools.

Fadil Sidik Fatahilah; Prahasti Suyaman

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Divorce often creates new problems, one of which is related to child custody and visitation rights for parents who do not have custody. Prohibiting visitation by the custodial parent not only violates the rights of the non-custodial parent, but also disregards the child's right to receive affection from both parents. The purpose of this study is to examine the types of legal protection available to non-custodial parents who are prohibited from seeing their children. This study uses a normative legal research method with a statutory approach. Data collected from interviews with legal practitioners and parties who have experienced similar problems are included in this study. The results show that prohibiting parents who have custody from meeting their children is against the law and contrary to the principle of the best interests of the child. Parents who do not have custody rights can file a lawsuit to revoke custody rights, as stipulated in SEMA No. 1 January 2017. This study emphasizes the importance of the law in balancing the rights and obligations of parents after divorce for the best interests of the child.

Utami Nur Azizah; Ridma Meltareza

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study examines the crisis communication strategies of the JKT48 Operational Team (JOT) following the 2025 “No Encore” incident, which emerged after the viral circulation of an inappropriate photo involving the group’s General Manager and escalated into a major reputational crisis. The controversy triggered strong fan backlash and culminated in the symbolic withdrawal of support during the Full House 2025 concert. Using a qualitative case study approach, this research analyzes organizational responses through interviews with fans, observations of social media interactions, and documentation of official statements. Data were interpreted using thematic analysis and compared with the principles of the Situational Crisis Communication Theory (SCCT). The findings show that JOT’s initial clarification was perceived as slow and insufficient, contributing to heightened dissatisfaction and crisis escalation. However, the second clarification and the introduction of FanSpace, a structured two-way dialogue forum, marked a shift toward more transparent and participatory communication. Fan responses indicate that FanSpace helped reduce tensions and demonstrated managerial willingness to listen, though full trust recovery requires consistent follow-up actions. This study highlights the importance of speed, openness, and dialogic engagement in crisis communication within fan-based entertainment industries. The implications emphasize that organizations must adopt adaptive, audience-centered communication strategies to rebuild legitimacy and restore public trust after preventable crises.

Nurdelia Nasution; Salsah Br. Nainggolan; Reva Angelina; Annisa Ananda Utomo; Syamsul Bahri

Jurnal Rumpun Ilmu Bahasa dan Pendidikan 2025 Asosiasi Periset Bahasa Sastra Indonesia

William Shakespeare’s drama Antony and Cleopatra illustrates various aspects of hedonism, especially in the pursuit of love, power, and desire. These behaviors are reflected in the way the characters prioritize personal pleasure over political duty, showing how immediate gratification often clashes with responsibility. This study aims to explore the different types of hedonism represented in the play. A qualitative descriptive approach is used to analyze the dialogues and actions of the main characters, Mark Antony and Cleopatra, based on Weijers’ (2012) framework. The results reveal six categories of hedonism: folk hedonism (30%), value/prudential hedonism (20%), motivational hedonism (15%), normative hedonism (12.5%), utilitarian hedonism (12.5%), and egoist hedonism (10%). Among these, folk hedonism is the most dominant, particularly in Antony and Cleopatra’s pursuit of love and passion without considering the consequences for their political roles. The research shows that Antony and Cleopatra reflects how the pursuit of personal pleasure can shape character development, create conflict, and even lead to tragedy, illustrating timeless patterns where short-term desires overshadow long-term responsibilities.

Hapsari, Cecilia Indah; Agung Winarno; Subagyo Subagyo

Jurnal Budi Pekerti Agama Kristen dan Katolik 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The background of this research stems from the need to reexamine the position of theories of truth in the philosophy of science as a basis for the formation of scientific ethics amid the increasingly complex development of modern science. The concept of truth not only functions as an epistemological guideline in determining the validity of knowledge, but also has a normative dimension that influences the integrity, honesty, and responsibility of scientists in the research process. Based on this, this study aims to analyze various theories of truth, including correspondence, coherence, pragmatism, consensus, performativity, deflationism, and foundationalism, and to explain the relevance of each approach to the formation of scientific ethics. This study uses a literature review method with a descriptive-analytical approach through a systematic search of relevant journals, books, and academic sources, which are then analyzed through thematic synthesis to obtain a comprehensive conceptual understanding. The findings show that each theory of truth has a unique contribution to building scientific ethics. Correspondence emphasizes the importance of empirical verification, coherence emphasizes rational consistency, pragmatism highlights theoretical functionality, consensus places scientific dialogue as the legitimization of knowledge, performativity connects truth with action, the deflationary approach emphasizes clarity of language, and foundationalism provides a stable epistemic foundation. The implications of this research show that the integration of these various theories can form a more robust, holistic, and adaptive framework of scientific ethics to the demands of modern scientific practice. This framework is expected to strengthen an honest, transparent, and accountable scientific culture, while opening opportunities for the development of epistemology-based research ethics guidelines in the future.

Syafi’ul Amin; Siti Inayatul Umaroh; Ana Achoita

Hikmah : Jurnal Studi Pendidikan Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to describe the perspectives of Akidah Akhlak teachers on the implementation of moral education through the teaching of the Ta’lim al-Muta’allim book as a strategy to prevent bullying at MTs Islamiyah Syafiiyah Sedan. The background of the study is the growing prevalence of bullying in schools, including verbal, physical, and social forms, which demands an approach to moral education that not only transfers knowledge but also internalizes values essential for shaping students’ character and self-control. This research employs a descriptive qualitative method using interviews, observations, and documentation. The research subjects are Akidah Akhlak teachers who directly teach Ta’lim al-Muta’allim. The data were analyzed through reduction, display, and conclusion drawing. The findings show that teachers view the book as strategically valuable for developing students’ moral character because it provides guidance on proper conduct toward teachers, peers, knowledge, and the learning environment. According to the teachers, applying the values presented in the text helps foster respect, empathy, and social responsibility, which contributes to preventing bullying behaviors. In classroom practice, teachers integrate these values through exemplary behavior, contextual advice, and reflective discussions following reading activities. Thus, the teaching of Ta’lim al-Muta’allim serves not only as academic material but also as a medium for instilling moral values that support the creation of a school culture grounded in good morals and free from bullying. These efforts strengthen students’ awareness and encourage positive daily interactions within the school.

Syahla Salsabila; Aflahul Anam; Rif’atul Hasanah; Muhammad Syafiurrahman; Abdul Fadhil

Hikmah : Jurnal Studi Pendidikan Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This article explores the concept of a “House of Faith” as a holistic educational framework designed to build students’ character based on religious values. The fundamental idea of the House of Faith is likened to a school environment that provides a comfortable and safe space for students to develop their faith and noble character through learning activities connected to religious teachings. A religious school environment is created through everyday atmospheres that encourage the practice of worship, the presence of religious symbols, and community activities that strengthen students’ spirituality. Programs to reinforce religious spirit include activities such as communal prayers, religious studies, and social projects designed to gradually enhance students’ spiritual awareness. Teachers and educational staff play a highly effective role, acting as role models and facilitators in the learning process. Their approach to instilling faith and moral values involves interactive methods such as group discussions, inspirational stories, and personal reflection, all adapted to students’ developmental stages. Collaboration between the school and parents becomes a key factor in ensuring consistent support. This is carried out through regular meetings, joint workshops, and open communication that reinforces family values. The impact of religious spirit on students can be seen in increased discipline, social empathy, emotional resilience, and stronger academic motivation. However, implementation faces challenges such as limited curriculum time, diversity of student backgrounds, and cultural resistance. These challenges are addressed through solutions, including regular teacher training, program evaluation, and the integration of technology for distance learning. Overall, the article emphasizes that a school functioning as a House of Faith can shape young generations who are not only intellectually capable but also strong in faith and morals, contributing to a more harmonious and meaningful society.

Aghnia Layalia; Ulfi Pristiana; Estik Hari Prastiwi

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Laskar Buah is a modern retail chain specializing in the sale of fresh fruit. At present, the company operates one hundred branches across ten regencies. One of its outlets, Laskar Buah Ngumpakdalem, ranks among the top three branches in terms of transaction volume; however, it has received a considerable number of customer complaints regarding the quality of service provided. This situation has prompted management to conduct a thorough evaluation of the store’s service quality.This study was conducted with the aim of analyzing and evaluating service quality using the Importance–Performance Analysis (IPA) method based on the Retail Service Quality Scale (RSQS). The results of the IPA analysis were subsequently used as a foundation for determining priority areas for service improvement.The findings reveal that four service attributes fall within Quadrant B, indicating that they should be prioritized for immediate improvement. These attributes include the cleanliness of the shopping area, store layout, employee product knowledge, and product quality. Additionally, twelve attributes fall under Quadrant C, where performance should be maintained due to their already strong results. On the other hand, eleven attributes fall into Quadrant A, meaning they are considered lower  priority, while one attribute is located in Quadrant D, suggesting that Laskar Buah Ngumpakdalem is providing excessive performance in that particular aspect.

Navasya Arini ZIMMY; M. Luthfillah Habibi

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze in-depth the interest of the Setro Village community in choosing PNM Mekaar Syariah financing as a source of capital for micro and small enterprises (MSMEs). This phenomenon is interesting because it shows how economic, social, and spiritual factors contribute to the financial decisions of rural communities. This research was conducted using a qualitative exploratory approach, using case studies and in-depth interviews with key informants. To explain the relationship between attitudes, subjective norms, and behavioral control on community intentions to choose Islamic financing, data analysis was conducted thematically. The Theory of Planned Behavior (TPB) framework was also used. The study shows that positive community perceptions of ease of access, economic benefits, and compliance with Islamic principles are the main factors shaping community interest in PNM Mekaar Syariah. Fast, easy, and uncomplicated financing increases consumer trust and enhances perceived behavioral control. Conversely, increased business capital and family income enhance the sustainability of micro-enterprises. The institution is given moral legitimacy and spiritual conviction by the implemented Islamic values, such as the yield system and the freedom from usury. Community participation decisions are also driven by social factors such as group support, advice from group leaders, and the quality of service provided by field officers. Theoretically, this study adds local religiosity and socio-cultural aspects to enrich the application of the Theory of Planned Behavior in the context of rural Islamic finance.

Siti Fayyaza Azzahra; Kamila Septianda Azura; Muhammad Dzaky Akmal Khair; Garcinia Dewi Safitri; Nurfitri Cahyaningtias +2 more

Botani : Publikasi Ilmu Tanaman dan Agribisnis 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

The development of value-added corn-based beverages representation an emerging opportunity within the agribusiness sector, particularly for student-led entrepreneurial initiatives seeking to utilize local agricultural resources. This study examines consumer perceptions of Zeagrain corn milk, a sweet-corn-derived drink positioned as a healthy, practical, and affordable alternative within the ready-to-drink market segment. The research aims to identify key attributes influencing consumer interest, evaluate perceived product performance, and assess the potential competitiveness of Zeagrain as a new agribusiness product. Data were collected using an online quantitative survey targeting respondents aged 17–35 years who represent potential urban consumers. The questionnaire measured demographic characteristics, consumption patterns of similar beverages, perceived importance and performance of product attributes, and purchase intention. The findings are expected to provide insights into consumer expectations regarding taste, packaging, nutritional value, and price. The results further serve as empirical input for improving product development strategies and enhancing the market readiness of Zeagrain. Ultimately, this study contributes to strengthening the commercialization prospects of corn-based beverages and supports innovation efforts among young agripreneurs seeking to optimize local commodities.  

Ahmad Muhtadi; Luky Mahendra; Moh. Rosan Taufel Al Farobi

Jurnal Elektronika dan Komputer 2025 STEKOM PRESS

The development of renewable energy, particularly Solar Power Plants (PV), requires a reliable, real-time, and easily accessible electrical energy monitoring system to ensure optimal system performance. This study aims to design and implement an Internet of Things (IoT)-based electrical energy monitoring system for PV using the NodeMCU ESP32 microcontroller, the PZEM-004T sensor for measuring electrical parameters, and the Node-RED platform as the data visualization interface. The developed system is designed to monitor voltage, current, power, energy, frequency, and power loss in real time, and then display the data in the form of numerical values, graphs, and indicators on a dashboard accessible through a local network. The research method includes hardware design, software development (sensor reading, data processing, and communication), integration with Node-RED, and system testing on a small-scale PV installation. The test results show that the system is capable of monitoring electrical parameters in a stable and responsive manner. Variations in sunlight intensity were found to affect the current and power produced by the solar panels, whereas the inverter output voltage tended to remain within normal operating ranges. The Node-RED dashboard display was considered informative and helpful for users in monitoring and analyzing PV performance. Based on these results, it can be concluded that the IoT-based electrical energy monitoring system designed in this study functions well and is feasible for application in residential or educational-scale PV installations. The system still has the potential for further development through cloud service integration, the addition of environmental sensors, and enhancements to data analysis features and user interface design.

Andin Ayu Oksilia Ramadhani; Andin Ayu Oksilia Ramadhani; Bambang Irawan

Jurnal Elektronika dan Komputer 2025 STEKOM PRESS

Tourism is one of the sectors that plays an important role in boosting economic growth through travel activities and destination exploration. Tourists' preferences for nature-based tourism options, such as mountain hiking or beach tourism, are influenced by various factors, ranging from personal experiences and recreational interests to social characteristics. Therefore, a technology-based approach is needed to predict destination choice tendencies more accurately. As artificial intelligence technology develops, deep learning methods have been widely used in classification processes due to their ability to process large amounts of data and recognize complex patterns. In this study, a Multilayer Perceptron (MLP) model is used to classify tourists' preferences between mountain or beach destinations based on a survey dataset. The research stages include data processing, data splitting using a train-test split, model training, and performance evaluation using accuracy, precision, recall, and F1-score. The test results show that the MLP model is capable of achieving an accuracy rate of 99%, confirming that deep learning methods are effective in automatically mapping tourism preference trends. This research is expected to serve as a basis for the development of more personalized travel destination recommendation systems, as well as to support tourism management in formulating targeted promotional strategies.

Muhammad Fikri Setiawan; Bambang Irawan; Bambang Irawan

Jurnal Elektronika dan Komputer 2025 STEKOM PRESS

Polusi udara partikulat halus (PM2,5) merupakan ancaman serius bagi kesehatan masyarakat di Kabupaten Brebes, Jawa Tengah. Faktor penyumbang utamanya adalah emisi kendaraan di jalur Pantura, aktivitas industri perikanan, serta konsentrasi tinggi selama musim kemarau (Juni–November). Tidak adanya model peramalan sub-jam yang akurat menghambat pengembangan sistem peringatan dini yang efektif. Penelitian ini mengembangkan dan mengevaluasi model deep learning berbasis Transformer untuk memprediksi konsentrasi PM2,5 dengan resolusi waktu 15 menit. Data yang digunakan berasal dari NASA GEOS-CF (band PM25_RH35_GCC) yang diakses melalui Google Earth Engine menggunakan API Python. Dataset mencakup periode 1 Januari hingga 22 November 2025, menghasilkan 7.813 observasi per jam, yang kemudian diinterpolasi linear menjadi 31.249 titik data dengan resolusi 15 menit. Arsitektur Transformer terdiri dari 3 lapis enkoder, 4 kepala perhatian multi-head, dimensi embedding 128, dimensi feed-forward 256, panjang sekuen 60 timestep, dan augmentasi fitur menggunakan rerata bergulir (*rolling mean*, jendela = 3) dan beda pertama (*first difference*). Pelatihan dilakukan dengan TensorFlow-Keras, pengoptimal Adam, penjadwal peluruhan kosinus (*cosine decay scheduler*), dan fungsi kerugian Huber. Pembagian data dilakukan secara kronologis: 70% pelatihan, 30% validasi. Evaluasi pada set uji independen (16 Agustus–21 November 2025, 9.357 observasi atau 97 hari 11 jam 15 menit) menghasilkan MAE 0,7691 µg/m³, RMSE 1,2052 µg/m³, R² 0,9945, dan *Explained Variance Score* 0,9948. Model ini mampu menggambarkan variasi diurnal dan anomali musiman secara akurat, jauh melampaui model LSTM dan GTWR konvensional. Penelitian ini memberikan kontribusi signifikan di bidang Teknologi Informasi melalui kerangka kerja pengolahan *big data* satelit untuk aplikasi lingkungan.

Dyah Ayu Cahyaningrum; Retnosari Retnosari

Jurnal Kesehatan dan Kedokteran 2025 Lembaga Pengembangan Kinerja Dosen

Partial Denture (GTSL) is an ideal option for patients with missing teeth, with various materials such as thermoplastic nylon (flexible denture), acrylic resin, and metal. Heat-cured acrylic resin and thermoplastic nylon are the two most commonly used materials for denture bases. Denture bases must have sufficient mechanical strength to withstand chewing forces. Acrylic resin, made from polymethyl methacrylate, has become the gold standard in prosthodontics due to its affordability, ease of fabrication, and satisfactory functional results. However, acrylic resin tends to be rigid, brittle, and may cause soft tissue irritation. As an alternative, thermoplastic nylon offers high physical strength, resistance to heat and chemicals, as well as plastic and flexible properties. However, thermoplastic nylon tends to absorb water, change color, and is difficult to repair. Thermoplastic nylon-based dentures provide comfort, aesthetics, and good marginal adaptation, with less soft tissue irritation compared to acrylic resin dentures. Although both materials have comparable characteristics in terms of retention, stability, and durability, flexible dentures are more attractive to patients who prioritize comfort and aesthetics.

Nafisa Nurfatia Hidayat; Patihul Husni

Jurnal Kesehatan dan Kedokteran 2025 Lembaga Pengembangan Kinerja Dosen

Pseudomonas aeruginosa is a Gram-negative bacterium commonly found in the environment and serves as an important indicator of microbiological contamination in cosmetic products. Its ability to survive in low nutrient conditions and its resistance to various preservatives make it a microorganism frequently found in water-based products. Contamination can occur during production, storage, and use, and has the potential to cause irritation or infection, especially in individuals with low immunity. This literature review was compiled based on data searches on PubMed, Elsevier, Google Scholar, and Scopus with inclusion criteria of original studies from 2015 to 2025 that reported the detection of P. aeruginosa in cosmetic products. The results of the review show that P. aeruginosa is not only found in new products but also in used products, mainly due to unhygienic usage practices. Although some products are declared free from contamination, monitoring of the production process and consumer education on how to use and store cosmetics are still necessary. Thus, the detection and control of P. aeruginosa are important aspects in ensuring the safety of cosmetic products on the market.

Syahriati Syahriati; Andi Ernie Zaenab Musa; Andi Rustan

International Journal of Educational Research 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study explores the persuasive linguistic techniques used in 50 Instagram advertisements by Anomali Coffee, a prominent Indonesian specialty coffee brand. The research aims to identify and analyze the linguistic strategies embedded in captions, hashtags, slogans, and textual elements in promotional visuals using Lamb’s (2011) 21 category persuasive language framework. A descriptive qualitative approach was adopted for this purpose. The analysis reveals 46 instances of persuasive techniques, with the most common being inclusive language, imagery, hyperbole, connotation, and colloquial expressions. These findings suggest that Anomali Coffee strategically employs emotional engagement, community oriented language, and sensory appeals to strengthen brand identity and resonance. Additionally, credibility enhancing strategies such as expert opinion and evidence are also evident. The study contributes to the application of Lamb’s taxonomy in Indonesian digital marketing, particularly in the specialty coffee industry, showing how linguistic persuasion can amplify consumer interaction on social media platforms. However, the study’s focus on a single brand and textual features limits its generalizability. Future research should consider cross brand comparisons, multimodal analyses, and consumer response studies to further explore the effectiveness of persuasive techniques. Overall, the findings offer valuable insights into the role of persuasive language in shaping digital marketing strategies for local coffee brands in Indonesia.

Dony Kusuma Madani

Jurnal Hukum dan Sosial Politik 2025 International Forum of Researchers and Lecturers

Intellectual Property Rights (IPR) have the potential to be recognized as an object of Rahn Tasjily collateral because they meet the criteria of property that can be transferred in accordance with the principles of muamalah in Islamic banking. However, its implementation faces legal challenges, particularly related to the dualism between the provisions of Fiduciary Guarantee (UUJF), which contains potential riba and gharar, and the DSN-MUI Fatwa No. 68/2008, which rejects such non-Sharia elements. This study aims to analyze the position of IPR as marhun according to the principles of muamalah and to identify substantial barriers in its application in Islamic Financial Institutions (LKS), particularly in the aspects of valuation and execution. The method used is normative law with an approach to regulations and concepts, analyzed descriptively and qualitatively using secondary data. The study concludes that the conflict between UUJF and Rahn Tasjily, the high risk of gharar in valuation, and the delays in execution due to the Constitutional Court's decision, highlight the urgent need for OJK and DSN-MUI to issue technical regulations to harmonize and mitigate risks in accordance with Sharia principles.

Emmy Rachmasari

Jurnal Hukum dan Sosial Politik 2025 International Forum of Researchers and Lecturers

This research examines the legal vulnerability of Foundation assets whose land title certificates (SHGB) are still registered under the name of the founder or management, which can lead to disputes after the founder's death. The case of Vihara Thien En Thang reflects this issue, where conflict arose when the founder's heirs claimed the land as part of the inheritance. Through false statements, they successfully issued a Replacement HGB Certificate, while the original certificate was still held by the Foundation. The main objective of this research is to analyze the legal status of the deed of gift made by the founder to the Foundation and the legal implications of issuing the Replacement HGB Certificate based on false data. This study uses a normative legal method (juridical normative), with a statute approach and conceptual approach. Secondary data, consisting of primary, secondary, and tertiary legal sources, was collected through literature study and analyzed descriptively and qualitatively. Thus, this research aims to provide an understanding of its vulnerabilities and offer recommendations for protecting the legitimate assets of the Foundation.

Fifyanty, Fifyanty; Hesniati, Hesniati

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

This Community Service Program (PkM) was carried out at PT Golden Visalux with the aim of enhancing the effectiveness of the company’s operational cost budget control. Findings from field observations and interviews revealed that the company did not yet have formal written guidelines such as a Standard Operating Procedure (SOP) and lacked a well-structured evaluation system for its budgeting process. As a result, discrepancies occurred between planned and actual expenditures, along with delays in monitoring operational costs. Through this internship project, an SOP and budget measurement standards were created and applied as reference tools for all relevant divisions involved in the budgeting cycle. The SOP implementation led to several improvements, including more accurate cost recording, better monitoring of budget variances, and increased efficiency in operational spending. In addition, the company now possesses an official document that can be utilized continuously for evaluating and refining its cost control practices. Overall, this PkM initiative offers meaningful contributions to strengthening budget management effectiveness and supporting improved financial performance at PT Golden Visalux.