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Okta Vitriani; Aninditya Sri Nugraheni

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2026 Asosiasi Periset Bahasa Sastra Indonesia

Polysemy is an important semantic phenomenon in Indonesian language learning in elementary schools because one word form can have more than one interrelated meaning. Understanding polysemy affects students' reading skills, text comprehension, and literacy development. However, studies that specifically examine polysemy in elementary school Indonesian language materials are still limited. This study aims to examine the forms of polysemy, how they are presented in Indonesian language textbooks for elementary schools, and their implications for student understanding. The study uses a qualitative approach with a literature review design. Data were obtained from semantics books and national and international journal articles published between 2017 and 2024 that were relevant to the research topic. Data analysis was conducted using content analysis techniques. The results of the study show that polysemy in elementary school Indonesian language materials appears in the form of context-based, functional, and extended meanings, with a presentation that is not yet fully systematic, thus potentially causing misconceptions and affecting students' reading comprehension.

Dikky Zakaria; Dewi Rochmayanti

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

The health of pregnant and breastfeeding women is a crucial determinant of the quality of future generations, particularly during the first 1,000 days of life. However, nutritional problems, such as deficiencies in iron, protein, and essential vitamins, remain prevalent in many regions, especially in rural areas. These conditions may increase the risk of anemia, impaired fetal growth, and reduced maternal and child health outcomes. This community service program aimed to improve the nutritional status as well as the knowledge and awareness of pregnant and breastfeeding women regarding the importance of balanced nutrition in Sukorejo Village, Bojonegoro Regency. The program was implemented through the provision of free balanced nutritious meals tailored to the nutritional needs of pregnant and breastfeeding women, accompanied by health education activities, including counseling sessions and interactive discussions on healthy dietary patterns, food hygiene, and anemia prevention. Program evaluation was conducted through participatory observation and participant feedback. The results indicated an improvement in participants’ understanding of balanced nutrition and positive behavioral changes in daily food selection and consumption. This community service initiative is expected to serve as a sustainable model for improving maternal and child health and preventing nutritional problems at the village level.

Ahmad Ramdhani; Adil Nabilahi Akbar; Muhamad Rizki

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Public legal awareness is an important element in realizing an orderly, just, and law-based social life, as it enables citizens to understand and properly carry out their rights and obligations. In Mekarjaya Village, Gantar District, Indramayu Regency, a low level of public understanding of the hierarchy of laws and regulations is still evident, which has the potential to cause errors in the application of law within families and communities. This condition indicates the need for systematic, contextual, and easily understood legal socialization. This Community Service Program aims to improve the understanding of members of the Paguyuban Istri Peduli regarding the hierarchy of laws and regulations, while strengthening their role as agents for disseminating legal information within the surrounding community. The method employed is descriptive qualitative with a participatory approach through the delivery of materials, interactive discussions, question-and-answer sessions, and joint reflection. Data were collected through direct observation, oral question-and-answer sessions, and participant feedback forms. The results show an increase in participants’ understanding, high levels of participation in discussions, and the ability to relate legal concepts to real conditions. These findings confirm that participatory-based legal socialization is effective in enhancing public legal awareness and encouraging active community involvement at the local level.

Gadis artika; Dian Aurelia; Yupita Aswalia; Ida Basaria

Jurnal Riset Rumpun Ilmu Bahasa 2026 Pusat riset dan Inovasi Nasional

Data was collected through the listening method with the recording technique, then analyzed using mixed code theory in sociolinguistic studies. Data was analyzed using mixed code theory in sociolinguistic studies to reveal language usage patterns in the context of digital media. The research results show that code mixing serves as a multidimensional communicative strategy. First, mixing code is used to express emotions more effectively and authentically. Second, it serves to clarify the meaning of psychological concepts that do not have the right equivalent in Indonesian. Third, build closeness with an audience that has a bilingual background. Fourth, constructing a bilingual identity of speakers that reflects the social reality of Indonesian urban society. This research contributes to the understanding of the language practice of the Indonesian bilingual community in the digital era, especially in the delivery of personal and sensitive issues such as mental health, which requires a flexible and relatable communication strategy for millennial audiences and generation Z.

Nur Zakiyah Safitri; Nurlathifah Thulfitrah B.

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This research is motivated by the high rate of inability to read the Quran in Indonesia and the urgency of providing appropriate learning stimuli during the golden period of child development. The Al-Husna method was chosen because it emphasizes the principles of simplicity, ease, and tartil, which are considered relevant to the characteristics of early childhood. This study aims to assess the effectiveness of the application of the Al-Husna method in Quran learning at PAUD Tahfidzul Qur'an Yurefi Kendari using the Goal-Oriented Evaluation Model. The research method used is descriptive qualitative, with data collection techniques including observation, interviews, and documentation studies. The evaluation results show that the application of the Al-Husna method has met the learning objectives that have been set at PAUD Tahfidzul Qur'an Yurefi. These achievements include improving students' abilities in recognizing and pronouncing hijaiyah letters with the support of visual codes, mastery of syllables of hijaiyah letters, and understanding the punctuation system using standards according to Rasm Uthmani, achieving efficiency in the use of time and materials in the learning process, and creating a fun, active, and participatory learning environment for children. The identified challenges primarily relate to the need for educators to have a comprehensive understanding of the Al-Husna method. However, schools can address these challenges by implementing ongoing training and mentoring programs. Overall, the findings of this study indicate that the Al-Husna method is effective in building a foundation of basic Quranic reading skills and understanding in early childhood, using a child-friendly and meaningful approach. Therefore, this method can be used as a strategic alternative for teaching Quranic reading and understanding in educational institutions.

Helena Nina

Jurnal Insan Pendidikan dan Sosial Humaniora 2026 International Forum of Researchers and Lecturers

This study analyzes the construction of Catholic identity in the digital era from the perspective of social constructivism theory. In contrast to traditional identity formation tied to physical spaces like parishes, the digital age has created a dynamic virtual space where Catholic identity is actively shaped through theological narratives on social media. This qualitative research employs critical discourse analysis (CDA) of digital narratives from various theological sources, including papal posts and content from lay Catholic influencers. The findings indicate that Catholic identity is now constructed through digital interaction and participation, which changes how the faithful perceive church authority, form communities, and express their faith. This process has led to a shift from hierarchical authority to an authority that is also built from the ground up by the participation of the laity. Additionally, Catholic communities are transcending geographical boundaries to become "digital parishes." The implication for Inter-Faith Studies is that understanding this digitally constructed self-identity is crucial before engaging in dialogue with other religions, as the resulting narratives can be either inclusive or exclusive. In conclusion, contemporary Catholic identity is a dynamic and constructed entity, woven from both offline and online experiences.

Paringsih Paringsih; Pusporini Palupi Jamaludin

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Advances in financial technology require people to have adequate digital financial literacy in order to be able to use financial services safely and wisely. However, there are still many community groups that face limited understanding, including the wife of a retired National Police officer in Megamendung, Bogor. This Community Service Program (PKM) is designed to increase their knowledge, awareness, and skills in managing finances through digital services. The implementation method includes socialization, counseling, interactive discussions, and practical guidance in the use of digital financial applications such as e-wallets and online banking services. Evaluation of activities was carried out through observation, question and answer sessions, and measurement of the level of understanding before and after socialization. The results showed a significant increase in participants' understanding of the concept of digital financial literacy, including benefits and risks to watch out for, such as digital fraud and irregular financial management. In addition, participants also experienced an increase in confidence in using digital financial services for daily needs. This program is expected to encourage family financial independence and improve the economic welfare of the wives of retired POLRI officers in Megamendung, Bogor, as well as become a model for community empowerment in facing the challenges of the digital era.

Efan Elpanso; Dina Mellita; Heriyanto Heriyanto; Andrian Noviardy; Fitriasuri Fitriasuri +1 more

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Service quality is a crucial factor in improving public trust and satisfaction toward village economic institutions, including village cooperatives. The Merah Putih Village Cooperative in Mulya Sari Village still faces several service-related challenges, such as limited understanding of service excellence principles among employees, unstandardized service procedures, and inadequate communication and administrative skills. This study aims to improve employee service quality through service excellence training to enhance professionalism and service effectiveness at the cooperative. The method used is a descriptive qualitative approach involving observation, interviews, training sessions, service simulations, and direct field assistance. The training focused on service excellence concepts, service ethics, effective communication, implementation of standard operating procedures (SOPs), and administrative management. The results indicate an improvement in employees’ understanding and behavior, reflected in more polite, responsive, and professional service delivery to cooperative members. In addition, administrative management became more organized, contributing to faster and more efficient services. This activity demonstrates that service quality training has a positive impact on improving cooperative service performance. The implications of this study suggest that continuous service training can foster a sustainable service-oriented culture and enhance member satisfaction, thereby strengthening the institutional capacity of village cooperatives

Raisul Muhadidsin; Nabila Firliya Zahra; Hafidz Taqiyuddin

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The global ecological crisis indicates that technical methods and regulations alone are insufficient to change human behavior related to the environment, thus requiring approaches that touch on moral and spiritual aspects. This study aims to design and examine spiritual-ecological education as an alternative approach in building sustainable environmental awareness. This research uses a qualitative method based on literature study using Miles and Huberman's analysis through summarization, exposition, and data conclusion drawing. The results of the study show that spiritual-ecological education has three important outcomes, namely: (1) the integration of the values of monotheism, khalifah, and ecological trust creates a solid environmental ethical framework; (2) the methods of ecosufism and scientia sacra deepen students' affective and reflective understanding of the relationship between humans and nature; and (3) contextual learning methods such as eco-pesantren and environmental programs may connect spiritual values with real ecological activities. This study contributes scientifically by developing a theoretical basis for spiritual-ecological education that combines theological, philosophical, and pedagogical aspects of environmental education. These results imply the importance of developing lesson plans and teacher training that place spirituality as the basis of ecological understanding, with the caveat that drawing general conclusions from the study results requires further empirical testing.

Gebby Dwi Audina; Sulia Ningsih; Ratu Annisa; Suci Aprilia; Nadia Zahara +1 more

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in improving the economy of rural communities, but still face various obstacles, particularly in packaging branding and marketing. Snack MSMEs in Batumarta 1 Village, Lubuk Raja District, have good product potential, but are not yet supported by a strong brand identity, attractive packaging design, and optimal use of digital marketing. This community service activity aims to support MSME development through assistance with packaging branding and digital marketing. The implementation method includes observing MSME conditions, socializing the importance of branding and digital marketing, assistance in creating brand identities and product packaging designs, and assistance with promotions through social media. The results of the activity show an increase in MSME understanding of the importance of packaging branding and digital marketing, as well as improvements in the appearance of product packaging to be more attractive and have a brand identity. In addition, MSMEs have begun to utilize social media as a means of product promotion. This activity is expected to expand marketing reach, increase product competitiveness, and support the sustainability of MSMEs in Batumarta 1 Village, Lubuk Raja District.

Disyon Arie Saldy Laja; Veronika Resta; Felix Munda

Tri Tunggal: Jurnal Pendidikan Kristen dan Katolik 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Anxiety is one of the most prevalent psychological problems globally, yet approaches integrating spiritual dimensions remain underexplored. This study analyzes the concept of "peace that surpasses all understanding" in Philippians 4:6-7 as a psychological construct for addressing anxiety. Using hermeneutical exegesis method, this research examines the textual meaning and psychological dimensions of this concept within modern psychological theory frameworks. The findings reveal that divine peace differs from conventional psychological approaches through three key aspects: it represents an active positive psychological condition rather than mere absence of anxiety, operates through relational mechanisms with God that transcend rational cognitive processes, and integrates prayer, supplication, and thanksgiving as holistic spiritual-psychological coping strategies. The concept of "guarding heart and mind" demonstrates a dual protective mechanism maintaining both affective and cognitive stability simultaneously. This study contributes to developing more holistic psychological theory integrating spiritual dimensions and more effective counseling practices for anxiety management in Christian contexts.

Yacoba Tabita Kinho; Amirul Mustofa; Sedarmayanti Sedarmayanti; Dian Ferriswara

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Leadership training has become a key instrument in public sector reform, driven by expectations that public managers act as strategic leaders to improve organizational performance and public service delivery. However, despite substantial investments, public administration research consistently highlights a gap between leadership training participation and tangible service improvements, particularly in resource-constrained local governments. Existing studies often examine leadership training effectiveness, training transfer, organizational change, and administrative capacity separately, resulting in limited integration across these interconnected processes. This fragmentation restricts understanding of how leadership competencies gained through training are transferred into practice, institutionalized through post-training change initiatives (Aksi Perubahan), and translated into sustainable administrative capacity and service outcomes. To address this gap, this integrative literature review synthesizes and critically analyzes peer-reviewed research on public sector leadership training, focusing on training transfer mechanisms, action-based change initiatives, and administrative capacity development in local governments, using the Tambrauw Regency Government as an illustrative context. The review draws on articles indexed in Scopus, Web of Science, and Google Scholar published between 2016 and 2025, selected based on public sector relevance and theoretical rigor. Using thematic synthesis and conceptual mapping, the findings show that leadership training contributes to service improvement only when supported by a conducive transfer climate, strong organizational commitment, and structured change projects. These change initiatives mediate the transformation of individual competencies into organizational routines, while administrative capacity determines the sustainability of outcomes. The study contributes to administrative capacity theory and provides practical insights for designing effective leadership training policies in peripheral local government contexts.

Apri Widyastik; Amirul Mustofa; Ulul Albab; Sri Kamariyah

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

The digital transformation of public service delivery has become a central agenda in contemporary public administration, positioning local governments as critical actors in translating national digital strategies into tangible, citizen-facing outcomes. Despite rapid diffusion of digital platforms and e-government initiatives, substantial variation persists in the performance, inclusiveness, and sustainability of digital public services across local contexts. This variation points to persistent challenges related to administrative capacity constraints within local governments and uneven levels of citizen readiness to access and use digital services. Addressing these challenges, this article presents a comprehensive literature review that aims to (1) map the conceptual evolution of digital public service delivery in local governments, (2) synthesize empirical findings on the roles of administrative capacity and citizen readiness, and (3) identify key theoretical and empirical gaps in the existing scholarship. Methodologically, the study adopts a systematic literature review approach, drawing on peer-reviewed journal articles published in the last five years and indexed in major academic databases, including Scopus, Web of Science, DOAJ, and Google Scholar. The selected literature is analyzed using thematic synthesis, guided by an integrated theoretical framework combining Digital Government Theory and Digital Era Governance as overarching transformation lenses, Administrative Capacity and Capacity Building Theory and Competency-Based Human Resource Management to explain organizational and human resource determinants, Digital Divide Theory and the Technology Acceptance Model to capture citizen-side readiness and adoption dynamics, and Policy Implementation Theory to account for institutional and regulatory mediation. The synthesis reveals several dominant patterns: digital service performance is strongly conditioned by leadership, coordination, information capacity, and workforce competencies; citizen uptake is shaped not only by access and skills but also by perceived usefulness, ease of use, and trust; and policy design and implementation processes mediate the interaction between supply-side capacity and demand-side readiness. Importantly, the review shows that these factors are mutually constitutive rather than independent, challenging linear and technology-centric models of digital transformation. The article concludes by advancing an integrative conceptual understanding of local digital public service delivery and by outlining theoretical implications for digital public administration research as well as practical policy recommendations for designing inclusive, capacity-sensitive, and sustainable digital public services at the local level.

Aryadi Nursantoso; Muhammad Wafiq Mudzakir; Prayitno Prayitno

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Bullying is a serious problem in elementary schools that negatively impacts student mental health and achievement. The 2026 UNSIQ Student Community Service Program (KPM) implemented anti-bullying education at Guyangan Elementary School, Purworejo, using a participatory educational approach through literacy, creativity, and counseling. This activity targeted all students and teachers, using observation, documentation, and interviews. Results showed an increase in students' understanding of the meaning, forms, and impacts of bullying, as well as a growing awareness, empathy, and mutual respect. This approach effectively creates a safe and inclusive school environment while strengthening character education. This activity was carried out through various methods, including observation, documentation, and interviews. By involving the active participation of students and teachers, it is hoped that they will better understand the meaning of bullying, recognize its various forms, and realize its negative impact on individuals and the school environment. Through literacy, students are encouraged to dig deeper into bullying, while through creativity, they are given space to create solutions and anti-bullying campaigns in schools. Counseling was conducted to strengthen their understanding of the importance of mutual respect and empathy..

Putri Maria Theresia Kehi; I Wayan Sudiarsa; Maria Oktaviani Suryati; Yosefina Dehadi; Maria Karlinda

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study aims to analyze consumer purchasing behavior on e-commerce platforms using the Decision Tree algorithm as an easily interpretable classification method. The dataset used consists of 12,330 transaction records with 18 attributes representing visitor characteristics and user activities during interactions with the e-commerce platform. The research stages include data exploration to identify initial patterns, data preprocessing to handle missing values and class imbalance, splitting the data into training and testing sets, training the Decision Tree model, evaluating model performance, and visualizing the tree structure to analyze decision rules.The test results show that the Decision Tree model with a maximum depth of 3 achieves fairly good performance, with an average accuracy of 89.78%, precision of 69.82%, recall of 59.95%, and an F1-score of 64.51% for the buyer class. The visualization of the decision tree provides clear interpretation of the main attributes influencing purchasing decisions, thereby facilitating understanding for non-technical decision makers. Overall, this study demonstrates that the Decision Tree method is effective in modeling consumer purchasing behavior in e-commerce and can be utilized as a basis for data-driven business decision making, particularly in marketing strategies and improving sales conversion rates.

Aisyah Aisyah; Andika Setyo Budi Lestari; Miftahul Khoiri

Aljabar : Jurnal Ilmuan Pendidikan, Matematika dan Kebumian 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Many students still face difficulties in understanding statistics because inaccurate preconceptions often develop into misconceptions. This condition is important to study since misconceptions can hinder the mathematics learning process and reduce the quality of students’ conceptual understanding. This study aims to analyze in depth how preconceptions affect the emergence of misconceptions among senior high school students in learning statistics. The research employed a qualitative descriptive method with a case study approach, involving three tenth-grade students from State Senior High School 1 Purwosari who were selected through purposive sampling based on high, medium, and low achievement categories. Data were collected through diagnostic tests in the form of essay questions to reveal students’ preconceptions and in-depth interviews to explore their reasoning, then analyzed descriptively. The findings show that students with accurate preconceptions did not experience misconceptions, students with partially correct preconceptions developed classificational, theoretical, and correlational misconceptions, while students with incorrect preconceptions experienced more complex misconceptions, such as considering the median as the largest value and failing to relate changes in data to the properties of the mean, median, and mode. The study concludes that inaccurate preconceptions directly contribute to the emergence of various forms of misconceptions. The implication is that teachers need to detect, identify, and correct students’ preconceptions from the beginning of the learning process so that misconceptions can be minimized and students’ understanding of statistics can develop more comprehensively.

Agnes Nirmala Adil; Katarina Alya Costa; Maria Kristera Kostka; Katrini Bolna Sofia; Serliana Gunda +2 more

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The main problem in Longko Village is the low utilization of coconut husk waste due to limited community knowledge and processing skills, resulting in the waste being discarded or burned without economic value. This Community Service Program aimed to empower the community through innovative processing of coconut husk into environmentally friendly and marketable broom products. The program employed a participatory approach consisting of observation, socialization, technical training, mentoring, and evaluation, involving six participants from farming households and housewives. Evaluation was conducted by assessing participants’ skills and the quality of the products produced. The results showed a significant improvement in participants’ technical competencies, as indicated by an increase in knowledge from 30% to 90% and practical skills from 25% to 80%. Most participants were able to independently produce at least one coconut husk broom with acceptable functional quality. Furthermore, the program enhanced participants’ understanding of the economic potential of coconut husk and created opportunities for sustainable household-based enterprises utilizing local resources.

Gebby Dwi Audina; Sulia Ningsih; Ratu Annisa; Suci Aprilia; Nadia Zahara +1 more

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in improving the economy of rural communities, but still face various obstacles, particularly in packaging branding and marketing. Snack MSMEs in Batumarta 1 Village, Lubuk Raja District, have good product potential, but are not yet supported by a strong brand identity, attractive packaging design, and optimal use of digital marketing. This community service activity aims to support MSME development through assistance with packaging branding and digital marketing. The implementation method includes observing MSME conditions, socializing the importance of branding and digital marketing, assistance in creating brand identities and product packaging designs, and assistance with promotions through social media. The results of the activity show an increase in MSME understanding of the importance of packaging branding and digital marketing, as well as improvements in the appearance of product packaging to be more attractive and have a brand identity. In addition, MSMEs have begun to utilize social media as a means of product promotion. This activity is expected to expand marketing reach, increase product competitiveness, and support the sustainability of MSMEs in Batumarta 1 Village, Lubuk Raja District.

Muhammad Rizal Almajid; Meidika Dendra Parameswara; Ilhas Lutfie Juliani; Safana Zuhairoh; Asep Purwo Yudi Utomo +2 more

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2026 Universitas Palan

This study analyzes the application of politeness principles in Raditya Dika’s YouTube series Cerita Cintaku using a descriptive qualitative approach within a pragmatic framework. The data consist of 53 utterances collected from four videos, representing Leech’s politeness maxims, including tact, generosity, approbation, modesty, agreement, and sympathy. The findings show that the generosity and modesty maxims are the most dominant, indicating Dika’s consistent effort to maintain ethical and respectful communication by prioritizing audience comfort and feelings. His style reflects empathy, humility, and sensitivity, even when delivering humor in a stand-up storytelling format. These results highlight that entertaining digital content can still uphold politeness values effectively. The study provides useful insights for students, educators, and language researchers in understanding the application of politeness strategies in modern communication contexts. In addition, it offers practical guidance for content creators and public figures to balance engaging content with respectful interaction to build positive and sustainable relationships with audiences in digital platforms today.

A. Fajar Mujahidin

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Hajj savings are an important Islamic banking product designed to assist Muslims in preparing for hajj expenses in a systematic and Sharia-compliant manner. As a trust-based fund, hajj savings require proper accounting treatment to ensure transparency, accountability, and compliance with Sharia accounting standards. This study aims to analyze the implementation of trust fund accounting in the Hajj Savings Program at Bank Syariah Indonesia (BSI) KCP Tegal Slawi. This research employs a qualitative descriptive approach using observation, documentation, and interviews conducted during an internship period at the research location. The data were analyzed by comparing accounting practices applied by the bank with relevant Sharia accounting standards, particularly PSAK 105 and PSAK 101. The results indicate that the hajj savings at BSI KCP Tegal Slawi are managed under a mudharabah contract and are recognized as temporary syirkah funds rather than bank income. The processes of recognition, measurement, presentation, and disclosure have generally been implemented in accordance with Sharia accounting principles. However, limitations were found in the level of accounting understanding among operational staff. This study implies that strengthening Sharia accounting literacy among bank employees is essential to enhance accountability and maintain customer trust in managing hajj funds.